Nonprofit · EIN 34-0859736
ARMY AND NAVY UNION OF THE USA
Also known as 360
Tax-exempt · YOUNGSTOWN, OH 44505
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $198,222 | $50,653 | $147,569 | $340,265 | $0 | $340,265 |
| December 31, 2024 | 990-EZ | $104,619 | $29,701 | $74,918 | $193,326 | $630 | $192,696 |
| December 31, 2023 | 990-EZ | $31,724 | $22,473 | $9,251 | $118,127 | $349 | $117,778 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $49,989
- Membership dues
- $7,489
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $140,000
- Net income from sales of inventory
- $8,191
- Other revenue
- $148,233
Expenses
- Grants and similar amounts paid
- $599
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,480
- Occupancy
- $39,088
- Depreciation
- $4,184
- Program services (functional)
- $50,653
Balance sheet and other
- Total assets, start of year
- $193,326
- Total assets, end of year
- $340,265
- Total liabilities, end of year
- $0
- Net assets, end of year
- $340,265
- Land, buildings and equipment
- $284,892
- Gross receipts
- $265,989
- Employees
- 0
- Volunteers
- 3
- Year formed
- 1988
- 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 |
|---|---|---|---|
| LEROY FRANKLIN | COMMANDER Officer | 5 | $0 |
| EDWARD DIETSCH | ADJUTANT Officer | 2 | $0 |
| BOB HUNT | JUDGE ADVOCATE Officer | 2 | $0 |
| BRIAN JORDAN | JR VICE COMANDER Officer | 2 | $0 |
| RICK ORTZ | PAY MASTER Officer | 2 | $0 |
| FRANK PRUNELL | OFFICE OF WATCH Officer | 2 | $0 |
| ROY SCHMIDT | OFFICE OF THE DAY Officer | 2 | $0 |
| GREG VAKASY | SR VICE COMMANDER Officer | 5 | $0 |
990-EZ for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN KNEBEL | COMMANDER | 5 | $0 |
| FRANK FILACCIO | SR VICE COMMANDER | 5 | $0 |
| RICHARD LEAKE | JR VICE COMMANDER | 5 | $0 |
| GEORGE ROVNAK | PAYMASTER | 5 | $0 |
| EDWARD DEITSCH | ADJUTANT | 5 | $0 |
| BOB HUNT | JUDGE ADVOCATE | 1 | $0 |
| MIKE BRANNON | CHAPLIN | 1 | $0 |
| JOSH KNEBEL | OFFICER OF THE DAY | 1 | $0 |
| LEROY BRUCE | OFFICE OF THE WATCH | 1 | $0 |
| JOHN SCHWELLINGER | PATRIOTIC INSTRUCTOR | 1 | $0 |
| JAMES WYLIE | HISTORIAN | 1 | $0 |
| FRANK PURNELL | SERVICE OFFICER | 1 | $0 |
| BRIAN JORDAN | PUBLIVIETY OFFICER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN KNEBEL | COMMANDER | 5 | $0 |
| FRANK FILACCIO | SR VICE COMMANDER | 5 | $0 |
| RICHARD LEAKE | JR VICE COMMANDER | 5 | $0 |
| GEORGE ROVNAK | PAYMASTER | 5 | $0 |
| EDWARD DEITSCH | ADJUTANT | 5 | $0 |
| BOB HUNT | JUDGE ADVOCATE | 1 | $0 |
| MIKE BRANNON | CHAPLIN | 1 | $0 |
| JOSH KNEBEL | OFFICER OF THE DAY | 1 | $0 |
| LEROY BRUCE | OFFICE OF THE WATCH | 1 | $0 |
| JOHN SCHWELLINGER | PATRIOTIC INSTRUCTOR | 1 | $0 |
| JAMES WYLIE | HISTORIAN | 1 | $0 |
| FRANK PURNELL | SERVICE OFFICER | 1 | $0 |
| BRIAN JORDAN | PUBLIVIETY OFFICER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1814 LOGAN AVE, YOUNGSTOWN, OH 44505-2624
- Principal officer (990 for 2025)
- EDWARD DEITSCH, 1388 THORNHILL RD, Youngstown, OH 44505
- Signed the 990
- EDWARD DEITSCH, ADJUTANT
- Phone
- (330) 743-4812
- Return prepared by
- LAWRENCE D NAPLES CPA
Mission
TO UNITE IN FRATERNAL FELLOWSHIP THOSE WHO HAVE SERVED HONORABLY AND THOSE WHO ARE NOW SERVING HONORABLY IN THE AREMED FORCES OF THE UNITED STATES OF AMERICA
Program accomplishments
- FOR BENEFIT OF VETERENSExpenses $50,653
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 34-0859736
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0396: ARMY AND NAVY UNION OF THE USA
- Assets (IRS master file)
- $340,265
- Income (IRS master file)
- $265,989
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $198,222 | $50,653 | $340,265 | IRS |
| 990-EZ | December 2024 | $104,619 | $29,701 | $193,326 | XML |
| 990-EZ | December 2023 | $31,724 | $22,473 | $118,127 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 34-0859736).
Questions about ARMY AND NAVY UNION OF THE USA
- What is the EIN of ARMY AND NAVY UNION OF THE USA?
- The employer identification number (EIN) of ARMY AND NAVY UNION OF THE USA is 34-0859736.
- Is ARMY AND NAVY UNION OF THE USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1941.
- Are donations to ARMY AND NAVY UNION OF THE USA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ARMY AND NAVY UNION OF THE USA 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 ARMY AND NAVY UNION OF THE USA 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 ARMY AND NAVY UNION OF THE USA 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 ARMY AND NAVY UNION OF THE USA?
- The 990 for the year ended December 31, 2025 names EDWARD DEITSCH.
- Who are the officers and directors of ARMY AND NAVY UNION OF THE USA?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does ARMY AND NAVY UNION OF THE USA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $198,222, expenses of $50,653 and total assets of $340,265 at year end.
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