Nonprofit · EIN 54-1207581
AMERICAN LEGION
Also known as 0148 WESTMORELAND COUNTY
Tax-exempt · COLONIAL BCH, VA 22443
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $317,989 | $314,777 | $3,212 | $611,352 | -$17,360 | $628,712 |
| December 31, 2024 | 990 | $280,900 | $343,489 | -$62,589 | $917,895 | -$29,084 | $946,979 |
| December 31, 2023 | 990 | $316,967 | $367,997 | -$51,030 | $993,309 | $16,261 | $977,048 |
| December 31, 2022 | 990 | $349,901 | $274,710 | $75,191 | $817,147 | $2,878 | $814,269 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,271
- Membership dues
- $8,271
- Program service revenue
- $276
- Investment income
- $3
- Net income from gaming
- $245,382
- Net income from sales of inventory
- $47,256
- Other revenue
- $309,439
Expenses
- Grants and similar amounts paid
- $82,037
- Compensation of officers, directors and key employees
- $48,600
- Other salaries and wages
- $56,804
- Salaries, compensation and benefits (total)
- $113,517
- Professional fundraising fees
- $0
- Accounting fees
- $4,050
- Occupancy
- $40,962
- Depreciation
- $14,730
Balance sheet and other
- Total assets, start of year
- $917,895
- Total assets, end of year
- $611,352
- Total liabilities, end of year
- -$17,360
- Net assets, end of year
- $628,712
- Land, buildings and equipment
- $448,641
- Gross receipts
- $569,292
- Employees
- 10
- Volunteers
- 250
- Year formed
- 1932
- State of legal domicile
- VA
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 |
|---|---|---|---|
| Heather Cook | Clubroom Manager Trustee or director, Key employee | 40 | $0 |
| Roger Dean | Member at Large Trustee or director | 20 | $0 |
| Kyle Weiss | Finance Officer Officer | 50 | $0 |
| James Constantine | 1st Vice Cmdr Officer | 20 | $0 |
| Mark Hill | 2nd Vice Cmdr Officer | 20 | $0 |
| Billy Roberts | 3rd Vice Cmdr Officer | 30 | $0 |
| Mike White | Chaplin Officer | 20 | $0 |
| Gary Starkey | Sargeant at Arms Officer | 20 | $0 |
| Travis Cook | Commander Officer | 60 | $0 |
| Todd Hayden | Historian Officer | 15 | $0 |
| Andrew Midkiff | Judge Advocate Officer | 40 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heather Cook | Clubroom Manager Trustee or director, Key employee | 40 | $0 |
| Roger Dean | Member at Large Trustee or director | 20 | $0 |
| Kyle Weiss | Finance Officer Officer | 50 | $0 |
| James Constantine | 1st Vice Cmdr Officer | 20 | $0 |
| Alan Rosa | 2nd Vice Cmdr Officer | 20 | $0 |
| Billy Roberts | 3rd Vice Cmdr Officer | 30 | $0 |
| Mike White | Chaplin Officer | 20 | $0 |
| Gary Starkey | Sargeant at Arms Officer | 20 | $0 |
| Travis Cook | Commander Officer | 60 | $0 |
| Todd Hayden | Historian Officer | 15 | $0 |
| Sharon Hursey | Adjutant Officer | 30 | $0 |
| Robert Hollis | Service Officer Officer | 20 | $0 |
| Andrew Midkiff | Judge Advocate Officer | 40 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heather Cook | Clubroom Manager Key employee | 40 | $42,900 |
| Travis Cook | Adjutant Officer | 30 | $0 |
| Roger Dean | Service Officer Officer | 10 | $0 |
| Johnny Baker | Finance Officer Officer | 20 | $0 |
| Todd Hayden | Historian Officer | 10 | $0 |
| Gary Starkey | Sargeant at Arms Officer | 20 | $0 |
| James Constantine | 1st Vice Cmdr Officer | 20 | $0 |
| Kyle Weiss | Commander Officer | 25 | $0 |
| Alan Rosa | 2nd Vice Cmdr Officer | 20 | $0 |
| Mike White | Chaplin Officer | 20 | $0 |
| Billy Roberts | 3rd Vice Cmdr Officer | 30 | $0 |
990 for the year ended December 31, 2022: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Travis Cook | Adjutant Officer | 5 | $0 |
| Gary Starkey | Sargeant at Arms Officer | 2 | $0 |
| Roger Dean | Service Officer Officer | 2 | $0 |
| Johnny Baker | Finance Officer Officer | 4 | $0 |
| Todd Hayden | Historian Officer | 2 | $0 |
| Alan Rosa | 2nd Vice Cmdr Officer | 2 | $0 |
| Dale Millan | 1st Vice Cmdr Officer | 2 | $0 |
| Kyle Weiss | Commander Officer | 5 | $0 |
| Mike White | Chaplain Officer | 2 | $0 |
| Billy Roberts | 3rd Vice Cmdr Officer | 2 | $0 |
| Heather Cook | Clubroom Manager Key employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 27 COLONIAL AVE, COLONIAL BCH, VA 22443-2201
- In care of
- % KYLE WEISS
- Signed the 990
- KYLE WEISS, Finance Officer
- Phone
- (804) 224-0718
- Return prepared by
- Patrick H Ward Jr CPA PC
Mission
Support American Legion State and National Programs; Provide financial support to Veterans Organizations, Youth Programs, Scholarships and Community/Civic Organizations; and provide a gathering and socializing place for active military, veterans, and their spouses.
Program accomplishments
- Social Quarters Operations.
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
- 54-1207581
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1963
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $611,352
- Income (IRS master file)
- $569,292
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $317,989 | $314,777 | $611,352 | XML |
| 990 | December 2024 | $280,900 | $343,489 | $917,895 | XML |
| 990 | December 2023 | $316,967 | $367,997 | $993,309 | XML |
| 990 | December 2022 | $349,901 | $274,710 | $817,147 | XML |
| 990 | December 2021 | $196,231 | $163,208 | $548,414 | 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 54-1207581).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 54-1207581.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1963.
- 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 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 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $317,989, expenses of $314,777 and total assets of $611,352 at year end.
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