Nonprofit · EIN 31-4115640
AMERICAN LEGION DEPARTMENT OF OHIO INC
Also known as 38 DEPT OF OHIO
Tax-exempt · DELAWARE, OH 43015
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,859,200 | $2,569,176 | -$709,976 | $10,290,623 | $802,024 | $9,488,599 |
| June 30, 2024 | 990 | $2,788,169 | $2,493,351 | $294,818 | $10,230,338 | $435,777 | $9,794,561 |
| June 30, 2023 | 990 | $1,793,217 | $2,409,820 | -$616,603 | $9,145,406 | $619,076 | $8,526,330 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,007,489
- Membership dues
- $881,976
- Program service revenue
- $535,181
- Investment income
- $169,012
- Other revenue
- $147,518
Expenses
- Grants and similar amounts paid
- $170,485
- Other salaries and wages
- $825,896
- Salaries, compensation and benefits (total)
- $1,200,135
- Professional fundraising fees
- $0
- Accounting fees
- $74,580
- Occupancy
- $73,412
- Travel
- $18,801
Balance sheet and other
- Total assets, start of year
- $10,230,338
- Total assets, end of year
- $10,290,623
- Total liabilities, end of year
- $802,024
- Net assets, end of year
- $9,488,599
- Land, buildings and equipment
- $1,162,372
- Publicly traded securities
- $7,811,253
- Net assets without donor restrictions
- $7,424,645
- Net assets with donor restrictions
- $2,063,954
- Gross receipts
- $1,859,200
- Employees
- 18
- Volunteers
- 70,000
- Year formed
- 1919
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON RUE | IMM. PDC. TRUSTEE Trustee or director, Officer | 1 | $0 |
| ARNOLD WHATLEY | DEPARTMENT COMMANDER Trustee or director | 1 | $0 |
| STAN OREN | FIRST VICE COMMANDER Trustee or director, Officer | 1 | $0 |
| SCOTT CONN | EIGHTH DISTRICT Trustee or director | 1 | $0 |
| RON DISTEL | DEPARTMENT CHAPLAIN Trustee or director | 1 | $0 |
| JAMES FAST | SECOND DISTRICT Trustee or director | 1 | $0 |
| CHARLES STENNIS | TRUSTEE Trustee or director | 1 | $0 |
| RON CHAPMAN | NATIONAL EXEC COMMITTEEMAN Trustee or director, Officer | 1 | $0 |
| THOMAS BARNETT | TENTH DISTRICT Trustee or director | 1 | $0 |
| GLENN HICKMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARK MAHLMAN | FIRST DISTRICT Trustee or director | 1 | $0 |
| DEAN BOYERS | FIRST DISTRICT Trustee or director | 1 | $0 |
| TIMOTHY SHAW | SECOND DISTRICT Trustee or director | 1 | $0 |
| CHRIS EMMONS | THIRD DISTRICT Trustee or director | 1 | $0 |
| BRIAN FOWLE | THIRD DISTRICT Trustee or director | 1 | $0 |
26 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOLLY LEWIS | DEPARTMENT TREASURER Trustee or director | 1 | $0 |
| ROBERT WILSON | FOURTH DISTRICT Trustee or director | 1 | $0 |
| CHAMP BROWN | FOURTH DISTRICT Trustee or director | 1 | $0 |
| BOB MASON | FIFTH DISTRICT Trustee or director | 1 | $0 |
| MELISSA RODGERS | FIFTH DISTRICT Trustee or director | 1 | $0 |
| CHRIS MILLER | SIXTH DISTRICT Trustee or director | 1 | $0 |
| JOHN ROBINSON | DEPARTMENT ADJUTANT Trustee or director | 1 | $0 |
| WILLIAM LITTLE | SIXTH DISTRICT Trustee or director | 1 | $0 |
| JOHNNY CONLEY | SEVENTH DISTRICT Trustee or director | 1 | $0 |
| ROBERT SCHMITT JR | ALTERNATE NECMAN Trustee or director | 1 | $0 |
| DOUGLAS BOYD SR | SEVENTH DISTRICT Trustee or director | 1 | $0 |
| MIKE LINCOLN | EIGHTH DISTRICT Trustee or director | 1 | $0 |
| JACQUELINE WHETSTONE | NINTH DISTRICT Trustee or director | 1 | $0 |
| SAMUEL SWOGER III | NINTH DISTRICT Trustee or director | 1 | $0 |
| HOWARD MAROTTO | TENTH DISTRICT Trustee or director | 1 | $0 |
| THOM STAN | ELEVENTH DISTRICT Trustee or director | 1 | $0 |
| DAVID TAYLOR | ELEVENTH DISTRICT Trustee or director | 1 | $0 |
| GARY COX JR | SECOND VICE COMMANDER Trustee or director, Officer | 1 | $0 |
| JIM MORRIS | TREASURER Trustee or director, Officer | 1 | $0 |
| MIKE HIGGINS | TWELFTH DISTRICT Trustee or director | 1 | $0 |
| SUZETTE HELLER | TWELFTH DISTRICT Trustee or director | 1 | $0 |
| JAMES LOCKYER | THIRTEENTH DISTRICT Trustee or director | 1 | $0 |
| RICHARD WRIGHT | THIRTEENTH DISTRICT Trustee or director | 1 | $0 |
| RODGER WIANT | FOURTEENTH DISTRICT Trustee or director | 1 | $0 |
| JOHN LIFE | FOURTEENTH DISTRICT Trustee or director | 1 | $0 |
| ROGER FRIEND | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 51 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON RUE | COMMANDER Trustee or director, Officer | 1 | $0 |
| ARNOLD AJ WHATLEY | 1ST VICE COMMANDER Trustee or director, Officer | 1 | $0 |
| STAN OREN | 2ND VICE COMMANDER Trustee or director, Officer | 1 | $0 |
| JOSE RIVERA | TREASURER Trustee or director, Officer | 1 | $0 |
| RON DISTEL | CHAPLAIN Trustee or director, Officer | 1 | $0 |
| JAMES FAST | ASSISTANT CHAPLAIN Trustee or director, Officer | 1 | $0 |
| CHARLES STENNIS | PAST DEPT. COMMANDER Trustee or director, Officer | 1 | $0 |
| STEVE MASOWICK | NATL EXEC COMMITTEEMAN Trustee or director, Officer | 1 | $0 |
| RON CHAPMAN | ALTERNATE NECMAN Trustee or director, Officer | 1 | $0 |
| JOSH BROWN | JUDGE ADVOCATE Trustee or director, Officer | 1 | $0 |
| HAROLD LANDIS | 1ST DISTRICT COMMANDER Trustee or director | 1 | $0 |
| MARK MAHLMAN | 1ST DISTRICT VICE COMMANDER Trustee or director | 1 | $0 |
| DEAN BOYERS | 1ST DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| THOMAS TIERNEY | 2ND DISTRICT COMMANDER Trustee or director | 1 | $0 |
| MIKE HOMAN | 2ND DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| KEN LAVOY | 3RD DISTRICT COMMANDER Trustee or director | 1 | $0 |
| CHRIS EMMONS | 3RD DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| BRIAN FOWLE | 3RD DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| ALBERT BUXTON | 4TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| ROBERT WILSON | 4TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| CHAMP BROWN | 4TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| MARTY MOORE | 5TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| BOB MASON | 5TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| MELISSA RODGERS | 5TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| CHRIS MILLER | 6TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| DAN GOODMAN | 6TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| WILLIAM LITTLE | 6TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| LORENA NICHOLS | 7TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| JOHNNY CONLEY | 7TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| ROBERT WAGONER | 7TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| DONALD CAPPS | 8TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| LARRY SULLIVAN | 8TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| MIKE LINCOLN | 8TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| WILLIAM DITTEBRAND | 9TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| JACQUELINE WHETSTONE | 9TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| SAMUEL SWOGER III | 9TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| WESLEY CROTHERS | 10TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| HOWARD MAROTTO | 10TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| RALPH VANKIRK | 10TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| THOM STAN | 11TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| DAVID TAYLOR | 11TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| ED GRIMES | 11TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| BRAD BEATTY | 12TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| MIKE HIGGINS | 12TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| SUZETTE HELLER | 12TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| BERT BOYD SR | 13TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| RICHARD WENGATZ | 13TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| RICHARD WRIGHT | 13TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
| SHARON MCCLAIN | 14TH DISTRICT COMMANDER Trustee or director | 1 | $0 |
| RODGER WIANT | 14TH DISTRICT 1ST VICE COMMANDER Trustee or director | 1 | $0 |
| JOHN LIFE | 14TH DISTRICT 2ND VICE COMMANDER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 37 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES STENNIS | COMMANDER Trustee or director, Officer | 1 | $0 |
| JASON RUE | 1ST VICE COMMANDER Trustee or director, Officer | 1 | $0 |
| ARNOLD WHATLEY | 2ND VICE COMMANDER Trustee or director, Officer | 1 | $0 |
| HAROLD SAVAGE | TREASURER Trustee or director, Officer | 1 | $0 |
| JAMES FAST | CHAPLAIN Trustee or director, Officer | 1 | $0 |
| AL BUXTON | ASSISTANT CHAPLAIN Trustee or director, Officer | 1 | $0 |
| JEAN WILSON | PAST DEPT.COMMANDER Trustee or director, Officer | 1 | $0 |
| STEVE MASOWICK | EXEC COMIT Trustee or director, Officer | 1 | $0 |
| RON CHAPMAN | ALTERNATE NECMAN Trustee or director, Officer | 1 | $0 |
| DOUGLAS WHITNEY | JUDGE ADVOCATE Trustee or director, Officer | 1 | $0 |
| KEVIN MOTTER | GREAT FIRST DISTRICT Trustee or director | 1 | $0 |
| HAROLD LANDIS | GREAT FIRST DISTRICT Trustee or director | 1 | $0 |
| GARY COX | SIZZLING SIXTH DISTRICT Trustee or director | 1 | $0 |
| SHANE EATON | SIZZLING SIXTH DISTRICT Trustee or director | 1 | $0 |
| STEVE WAINWRIGHT | ELITE ELEVENTH DISTRICT Trustee or director | 1 | $0 |
| THOM STAN | ELITE ELEVENTH DISTRICT Trustee or director | 1 | $0 |
| TIMOTHY SHAW | SECOND "TO NONE" DISTRICT Trustee or director | 1 | $0 |
| THOMAS TIERNEY | SECOND "TO NONE" DISTRICT Trustee or director | 1 | $0 |
| LORENA NICHOLS | MAGNIFICENT SEVENTH DISTRICT Trustee or director | 1 | $0 |
| BRAD BEATTY | CAPITAL TWELFTH DISTRICT Trustee or director | 1 | $0 |
| GEORGE MUSSI JR | CAPITAL TWELFTH DISTRICT Trustee or director | 1 | $0 |
| MICHAEL BLACKWELL | THUNDERING THIRD DISTRICT Trustee or director | 1 | $0 |
| KEN LAVOY | THUNDERING THIRD DISTRICT Trustee or director | 1 | $0 |
| ROBERT SCHMOLL | GREAT EIGHTH DISTRICT Trustee or director | 1 | $0 |
| DONALD CAPPS | GREAT EIGHTH DISTRICT Trustee or director | 1 | $0 |
| JAMES LOCKYER | TENACIOUS THIRTEENTH DISTRICT Trustee or director | 1 | $0 |
| BERT BOYD SR | TENACIOUS THIRTEENTH DISTRICT Trustee or director | 1 | $0 |
| JERRY PERRY | FABULOUS FOURTH DISTRICT Trustee or director | 1 | $0 |
| ALBERT AL BUXTON | FABULOUS FOURTH DISTRICT Trustee or director | 1 | $0 |
| JOYCE HANNUM | DYNAMIC NINTH DISTRICT Trustee or director | 1 | $0 |
| BILL DITTEBRAND | DYNAMIC NINTH DISTRICT Trustee or director | 1 | $0 |
| JOHN LIFE | PHENOMENAL FOURTEENTH DISTRICT Trustee or director | 1 | $0 |
| SHARON MCCLAIN | PHENOMENAL FOURTEENTH DISTRICT Trustee or director | 1 | $0 |
| DARELL BISHOP | FIGHTING FIFTH DISTRICT Trustee or director | 1 | $0 |
| MARTY MOORE | FIGHTING FIFTH DISTRICT Trustee or director | 1 | $0 |
| LARRY STOTTSBERRY | GREAT TENTH DISTRICT Trustee or director | 1 | $0 |
| WESLEY CROTHERS | GREAT TENTH DISTRICT Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 60 BIG RUN RD, DELAWARE, OH 43015-9127
- In care of
- % ROGER HIGHT
- Principal officer (990 for 2024)
- JOHN D ROBINSON, 60 BIG RUN ROAD, DELAWARE, OH 43015
- Signed the 990
- JOHN D ROBINSON, ADJUTANT
- Phone
- (740) 362-7478
- Website
- HTTP://WWW.OHIOLEGION.COM
- Return prepared by
- WHALEN CPAS
Mission
SERVES VETERANS BY PROVIDING BENEFITS, EMPLOYMENT, AND CHILD WELFARE PROGRAMS. ALSO WORKS TO IMPROVE COMMUNITIES THROUGH SERVICE, ATHLETICS, AND EDUCATION.
Program accomplishments
- REHABILITATION AND SERVICE: YEARLY PROCESSES OVER $40 MILLION IN CLAIMS FOR VETERANS' BENEFITS FOR ANY VETERAN OR VETERAN'S SPOUSE OR DEPENDENTS. ALSO PROVIDES EMPLOYMENT & CHILD WELFARE PROGRAMS.
- SPECIAL RESERVE - GIFTS FOR YANKS: PROVIDES NUMEROUS ITEMS TO VETERANS ADMINISTRATION CARE FACILITIES (NOT PROVIDED IN THEIR FEDERALLY FUNDED BUDGETS) FOR THE IMPROVEMENT OF CARE FOR HOSPITALIZED VETERANS IN OHIO.
- SONS OF AMERICAN LEGION AND LIFETIME MEMBERSHIP WHICH PROMOTE VETERANS INTERESTS AND EXTEND INVOLVEMENT TO A BROADER RANGE OF INDIVIDUALS IN THE COMMUNITY.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-4115640
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1937
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $10,290,623
- Income (IRS master file)
- $1,859,200
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,859,200 | $2,569,176 | $10,290,623 | IRS |
| 990 | June 2024 | $2,788,169 | $2,493,351 | $10,230,338 | IRS |
| 990 | June 2023 | $1,793,217 | $2,409,820 | $9,145,406 | XML |
| 990 | June 2022 | $1,977,344 | $2,645,432 | $9,043,385 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | July 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 31-4115640).
Questions about AMERICAN LEGION DEPARTMENT OF OHIO INC
- What is the EIN of AMERICAN LEGION DEPARTMENT OF OHIO INC?
- The employer identification number (EIN) of AMERICAN LEGION DEPARTMENT OF OHIO INC is 31-4115640.
- Is AMERICAN LEGION DEPARTMENT OF OHIO INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1937.
- Which annual return does AMERICAN LEGION DEPARTMENT OF OHIO INC 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 DEPARTMENT OF OHIO INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION DEPARTMENT OF OHIO INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of AMERICAN LEGION DEPARTMENT OF OHIO INC?
- The 990 for the year ended June 30, 2025 names JOHN D ROBINSON.
- Who are the officers and directors of AMERICAN LEGION DEPARTMENT OF OHIO INC?
- The 990 for the year ended June 30, 2025 lists 41 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION DEPARTMENT OF OHIO INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,859,200, expenses of $2,569,176 and total assets of $10,290,623 at year end.
Other nonprofits in DELAWARE
- OHIO WESLEYAN UNIVERSITY EIN 31-4379585 · last filed 990 for 2025
- DEL-CO WATER COMPANY INC EIN 31-0749383 · last filed 990 for 2025
- WILLOW BROOK CHRISTIAN SERVICES EIN 20-0996799 · last filed 990 for 2024
- METHODIST THEOLOGICAL SCHOOL IN OHIO EIN 31-4421101 · last filed 990 for 2025
- AMERICAN LEGION DEPARTMENT OF OHIO CHARITIES INC EIN 02-0692968 · last filed 990 for 2025
- SOURCEPOINT EIN 31-1354284 · last filed 990 for 2024
- GREIF FOUNDATION EIN 46-3548716 · last filed 990-PF for 2025
- DELAWARE COUNTY AGICULTURAL SOCIETY EIN 31-4384493 · last filed 990 for 2024