Nonprofit · EIN 31-1260535
AMERICAN LEGION POST 58
Also known as 58 LEO RYAN POST
Tax-exempt · SOMERSET, OH 43783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $371,341 | $258,913 | $112,428 | $610,353 | $8,623 | $601,730 |
| December 31, 2024 | 990 | $366,946 | $234,719 | $132,227 | $496,855 | $8,811 | $488,044 |
| December 31, 2023 | 990 | $292,521 | $196,048 | $96,473 | $365,364 | $14,424 | $350,940 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,571
- Membership dues
- $4,571
- Program service revenue
- $0
- Investment income
- $692
- Net rental income
- $1,504
- Net income from gaming
- $246,761
- Net income from sales of inventory
- $94,662
- Other revenue
- $366,078
Expenses
- Grants and similar amounts paid
- $67,523
- Other salaries and wages
- $91,571
- Salaries, compensation and benefits (total)
- $100,329
- Professional fundraising fees
- $0
- Accounting fees
- $4,868
- Occupancy
- $56,963
- Program services (functional)
- $258,913
Balance sheet and other
- Total assets, start of year
- $496,855
- Total assets, end of year
- $610,353
- Total liabilities, end of year
- $8,623
- Net assets, end of year
- $601,730
- Land, buildings and equipment
- $236,168
- Gross receipts
- $5,990,723
- Employees
- 13
- Year formed
- 1983
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Smith | Commander Officer | 3 | $0 |
| Cliff Oehlman | Treasurer Officer | 7 | $0 |
| Steve Shumaker | Trustee Officer | 1 | $0 |
| Rand Ponting | Adjutant Officer | 4 | $0 |
| Levi Dupler | 1st Vice Cdr Officer | 5 | $0 |
| Annette Moore | 2nd Vice Cdr Officer | 2 | $0 |
| James Starr | Tustee Officer | 2 | $0 |
| Tom Russell | Trustee Officer | 1 | $0 |
| Don Ferguson | Chaplain Officer | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Smith | Commander Officer | 3 | $0 |
| Clifford Oehlm | Treasurer Officer | 7 | $0 |
| Pat Henery | Trustee Officer | 1 | $0 |
| Shane Adams | Adjutant Officer | 2 | $0 |
| Levi Dupler | 1st Vice Cdr Officer | 4 | $0 |
| Annette Moore | 2nd Vice Cdr Officer | 1 | $0 |
| James Starr | Trustee Officer | 1 | $0 |
| Tom Russell | Trustee Officer | 1 | $0 |
| Don Ferguson | Chaplain Officer | 1 | $0 |
| Rand Pointing | Serv Officer Officer | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jack Smith | Commander Officer | 3 | $0 |
| Cliff Oehlman | Treasurer Officer | 6 | $0 |
| Pat Henery | Trustee Officer | 2 | $0 |
| John Jourdan | Adjutant Officer | 3 | $0 |
| Levi Dupler | 1st Vice Cdr Officer | 4 | $0 |
| Annette Moore | 2nd Vice Cdr Officer | 3 | $0 |
| James Starr | Trustee Officer | 3 | $0 |
| Tom Russell | Trustee Officer | 3 | $0 |
| Kyle Parsell | Chaplain Officer | 1 | $0 |
| Rand Pointing | Serv Officer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 552, SOMERSET, OH 43783-0552
- In care of
- % PATRICK J HOGAN
- Principal officer (990 for 2025)
- Jack Smith, 9055 Twp Road 46, SOMERSET, OH 43783
- Signed the 990
- Clifford E Oehlman, Finance Officer
- Phone
- (740) 743-1072
- Return prepared by
- Oehlman Enterprises Inc
Mission
Veterans organization - fraternal socialization assist veterans in need - conduct graveside services for deceased veterans
Program accomplishments
- Gaming revenue is donated to charitable Causes
- Bar and food sales to patrons of the post are used to fund operating
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1260535
- 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)
- $610,353
- Income (IRS master file)
- $5,990,723
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $371,341 | $258,913 | $610,353 | XML |
| 990 | December 2024 | $366,946 | $234,719 | $496,855 | XML |
| 990 | December 2023 | $292,521 | $196,048 | $365,364 | XML |
| 990 | December 2022 | $210,828 | $153,205 | $265,551 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 31-1260535).
Questions about AMERICAN LEGION POST 58
- What is the EIN of AMERICAN LEGION POST 58?
- The employer identification number (EIN) of AMERICAN LEGION POST 58 is 31-1260535.
- Is AMERICAN LEGION POST 58 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION POST 58 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 POST 58 due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION POST 58 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION POST 58?
- The 990 for the year ended December 31, 2025 names Jack Smith.
- Who are the officers and directors of AMERICAN LEGION POST 58?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 58 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $371,341, expenses of $258,913 and total assets of $610,353 at year end.
Other nonprofits in SOMERSET
- SHERIDAN BIDDY LEAGUE EIN 45-3086684 · last filed 990-EZ for 2025
- SOMERSET ARTISTS CO-OP EIN 46-4259263 · last filed 990-EZ for 2025
- PERRY COUNTY JR FAIR LIVESTOCK SALE COMMITTEE EIN 81-3953519 · last filed 990-EZ for 2025
- NATIONAL AUTISM ASSOCIATION EIN 27-0423825 · last filed 990-EZ for 2025
- LIGHT OF HONDURAS EIN 99-0958908 · last filed 990-EZ for 2025
- HELPING HANDS FOUNDATION OF PERRY COUNTY EIN 93-3082691 · last filed 990-N for 2025
- INTERNATIONAL ASSOCIATION OF LIONS CLUBS EIN 31-0958802 · last filed 990-N for 2025
- THE OHIO STATE UNIVERSITY EIN 86-1345090 · last filed 990-N for 2025