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Nonprofit · EIN 31-0200030

AMERICAN LEGION

Also known as 218 MIDDLETOWN OH POST

Tax-exempt · MIDDLETOWN, OH 45044

Financials

$208K$247K2023$525K$386K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$525,141$386,290$138,851$267,063$4,253$262,810
December 31, 2023990$208,322$247,205-$38,883$129,131$5,172$123,959
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$89,016
Membership dues
$18,060
Program service revenue
$5,951
Investment income
$6,223
Net income from gaming
$208,943
Net income from sales of inventory
$214,673
Other revenue
$423,951

Expenses

Grants and similar amounts paid
$105,490
Other salaries and wages
$156,458
Salaries, compensation and benefits (total)
$170,373
Professional fundraising fees
$0
Accounting fees
$4,777
Occupancy
$66,712
Depreciation
$3,851
Program services (functional)
$311,826
Management and general (functional)
$74,464

Balance sheet and other

Total assets, start of year
$129,131
Total assets, end of year
$267,063
Total liabilities, end of year
$4,253
Net assets, end of year
$262,810
Land, buildings and equipment
$55,684
Net assets without donor restrictions
$262,810
Gross receipts
$5,915,424
Employees
10
Volunteers
5
Year formed
1929
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL GOMIAPOST COMMANDER
Officer
20$0
RANDY HOWARDCHAPLAIN
Officer
0$0
JEFF MANNINGFINANCE
Officer
0$0
BRUCE WHITAKERADJUTANT
Officer
0$0
CHRIS COOLEY1ST VICE COMMANDER
Officer
0$0
DAN HANDY2ND VICE COMMANDER
Officer
0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
CLARK WILSONCHAPLAIN
Officer
0$0
CHRIS COOLEY1ST VICE COMMANDER
Officer
0$0
DAN HANDY2ND VICE COMMANDER
Officer
0$0
BRUCE WHITAKERADJUTANT
Officer
0$0
MICHAEL GOMIAPOST COMMANDER
Officer
20$0
RANDY HOWARDSECOND VICE COMMANDER
Officer
0$0
JEFF MANNINGFINANCE
Officer
0$0

Address and contacts

Address (IRS master file)
116 S MAIN ST, MIDDLETOWN, OH 45044-4023
In care of
% MICHAEL GOMIA
Principal officer (990 for 2024)
MICHAEL GOMIA, 116 SOUTH MAIN STREET, MIDDLETOWN, OH 45044
Signed the 990
MICHAEL GOMIA, POST COMMANDER
Phone
(513) 422-5424
Return prepared by
NENNI & COMPANY CPAS

Mission

MEETING HALL AND SOCIAL ACTIVITIES FOR VETERANS AND FAMILIES. VETERANS DAY EVENTS,MEMORIAL SERVICES FOR VETERANS. ORGANIZED FOR THE SUPPORT OF THE UNITED STATES ARMED FORCES VETERANS OF ALL WARS AND THEIR SPOUSES AND CHILDREN.

990 for the year ended December 31, 2024

Program accomplishments

  • MEETING HALL AND SOCIAL ACTIVITIES FOR VETERANS AND FAMILIES. VETERANS DAY EVENTS,MEMORIAL SERVICES FOR VETERANS. ORGANIZED FOR THE SUPPORT OF THE UNITED STATES ARMED FORCES VETERANS OF ALL WARS AND THEIR SPOUSES AND CHILDREN. PROVIDING PUBLIC AWARENESS AND SOCIAL EVENTS TO DEMONSTRATE NEEDS OF VETERANS. PROVIDING SOCIAL ACTIVITIES FOR VETERANS AND THEIR FAMILIES.
    Expenses $311,826

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-0200030
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$267,063
Income (IRS master file)
$5,915,424

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$525,141$386,290$267,063XML
990December 2023$208,322$247,205$129,131XML
990December 2022$243,253$216,408$166,467IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0200030).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 31-0200030.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
Which annual return does AMERICAN LEGION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of AMERICAN LEGION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN LEGION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 names MICHAEL GOMIA.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $525,141, expenses of $386,290 and total assets of $267,063 at year end.

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