Nonprofit · EIN 55-0323668
AMERICAN LEGION
Also known as 14 BERKELEY
Tax-exempt · MARTINSBURG, WV 25401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $383,218 | $194,141 | $189,077 | $230,068 | $0 | $230,068 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $163,863
- Program service revenue
- $0
- Investment income
- $219,355
- Net gain from sales of assets
- $219,355
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $136,846
- Total assets, end of year
- $230,068
- Total liabilities, end of year
- $0
- Net assets, end of year
- $230,068
- Land, buildings and equipment
- $143,880
- Gross receipts
- $413,863
- Employees
- 0
- Volunteers
- 25
- Year formed
- 1918
- State of legal domicile
- WV
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 |
|---|---|---|---|
| Charles Longley | Post Commander Officer | 8 | $0 |
| Gary Cullop | Finance Officer Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 300 E STEPHEN ST, MARTINSBURG, WV 25401-4126
- In care of
- % CHARLES B STANLEY
- Mailing address (990-N for 2023)
- 300 East Stephen Street, Martinsburg WV 25401
- Principal officer (990 for 2024)
- Charles Longley, 300 East Stephen Street, MARTINSBURG, WV 25401
- Principal officer (990-N for 2023)
- Charles Longley, 300 East Stephen Street, Martinsburg WV 25401
- Signed the 990
- Gary Cullop, Finance Officer
- Phone
- (336) 250-0540
Mission
Support military veterans thru out-reach activities and support of the VA Medical Center. Comradeship with fellow veterans.
Program accomplishments
- Conducted a community ride which collects donations for veterans at the VA Medical Center.0
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-N on file |
IRS record
- EIN
- 55-0323668
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $230,068
- Income (IRS master file)
- $413,863
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $383,218 | $194,141 | $230,068 | IRS |
| 990-N for 2023 Officer: Charles Longley | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: MICHAEL BIRCH | June 30, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: MICHAEL BIRCH | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 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 55-0323668).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0323668.
- 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 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 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?
- The 990 for the year ended June 30, 2025 names Charles Longley.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $383,218, expenses of $194,141 and total assets of $230,068 at year end.
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