Nonprofit · EIN 34-6607311
AMERICAN LEGION
Also known as 499 JAMES STEVENSON, JAMES STEVENSON POST 499 AMERICAN LEGION POST 499
Tax-exempt · WEST SALEM, OH 44287
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $21,043 | $19,520 | $1,523 | $112,997 | $0 | $112,997 |
| December 31, 2023 | 990-EZ | $20,477 | $24,701 | -$4,224 | $110,674 | $0 | $110,674 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $4,444
- Membership dues
- $836
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $3,499
- Other revenue
- $12,264
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $7,787
- Occupancy
- $8,853
- Other expenses
- $2,880
- Program services (functional)
- $6,382
Balance sheet and other
- Total assets, start of year
- $110,674
- Total assets, end of year
- $112,997
- Total liabilities, end of year
- $0
- Net assets, end of year
- $112,997
- Cash, savings and investments
- $22,607
- Land and buildings
- $89,590
- Gross receipts
- $103,051
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEONARD EAKEN | COMMANDER | 8 | $0 |
| KERMIT STACY | FIRST VICE COMMANDER | 1 | $0 |
| PAUL GOLLA | 2ND VICE COMMANDER | 1 | $0 |
| HOWARD BABBS | SGT. AT ARMS | 4 | $0 |
| ERNEST STONE | CHAPLIN | 4 | $0 |
| PAUL CULP SR | ADJUTANT | 10 | $0 |
| SYLVIA MILLER | FINANCE OFFICER | 10 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leonard Eakin | COMMANDER | 8 | $0 |
| KERMIT STACY | First Vice COMMANDER | 1 | $0 |
| PAUL GOLLA | 2ND VICE COMMANDER | 1 | $0 |
| MARK A MONACO | FINANCE OFFICER | 10 | $0 |
| David Vidovic | ADJ | 4 | $0 |
| Howard Babbs | Sgt. at Arms | 4 | $0 |
| Ernest Stone | CHAPLIN | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 337 CONGRESS ST, WEST SALEM, OH 44287-8523
- Mailing address (990-N for 2010)
- 337 CONGRESS ST, WEST SALEM OH 44287
- Principal officer (990-N for 2010)
- ERNEST F STONE, 11991 GEARHART RD, BURBANK OH 44214
- Signed the 990-EZ
- Sylvia Miller, Finance Officer
- Phone
- (330) 631-6774
Mission
Support local veterans and their families.
Program accomplishments
- AMERICAN LEGION OHIO CHARITIESExpenses $3,786
- WEST SALEM FOOD PANTRYExpenses $500
- SAM CENTERExpenses $100
- WEST SALEM OUTREACHExpenses $500
- VOLUNTEERS OF AMERICAExpenses $100
- THE TOY BOXExpenses $100
- WEST SALEM MESSENGERExpenses $100
- WOUNDED WARRIOR PROJECTExpenses $500
- ASHLAND FLORAL FOR 2 MEMORIAL DAY CORSAGESExpenses $23
- MEMORIAL DAY FOODExpenses $133
- A TREE FOR OUR VILLAGE, WEST SALEMExpenses $140
- A VET IN NEED, THOMAS NESTORExpenses $200
- OHIO VETERANS HOME IN SANDUSKY OHIOExpenses $100
- HUMANE SOCIETY PET FOR PATRIOTS PROGRAMExpenses $100
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 | Not 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
- 34-6607311
- 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)
- $112,997
- Income (IRS master file)
- $103,051
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $21,043 | $19,520 | $112,997 | IRS |
| 990-EZ | December 2023 | $20,477 | $24,701 | $110,674 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2010 Officer: ERNEST F STONE | December 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
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 34-6607311).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 34-6607311.
- 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-EZ for the year ended December 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2010 names ERNEST F STONE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $21,043, expenses of $19,520 and total assets of $112,997 at year end.
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- OHIO SIMMENTAL ASSOCIATION INC EIN 34-6675241 · last filed 990 for 2025
- HEALING CARE MINISTRIES EIN 27-4616218 · last filed 990 for 2025
- WEST SALEM MISSION EIN 82-2649136 · last filed 990 for 2025
- ARISE KINGDOM MINISTRIES EIN 84-2328137 · last filed 990 for 2025
- BUCK ADVENTURES EIN 33-2671399 · last filed 990-EZ for 2025
- CINNAMON LAKE UTILITIES ASSOCIATION INC EIN 34-1566990 · last filed 990 for 2024
- KILLBUCK VALLEY VETERINARY MEDICAL ASSOCIATION EIN 47-5367678 · last filed 990-N for 2025