Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 59-0142062

AMERICAN LEGION DEPT OF FLORIDA INC

Also known as Christmas Pioneers Post # 328

Tax-exempt · ORLANDO, FL 32810

Financials

$4.3M$4M2022$5M$4.5M2023$4.4M$4.4M2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION DEPT OF FLORIDA INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990 (amended)$4,364,541$4,425,803-$61,262$6,056,926$1,999,574$4,057,352
June 30, 2024990$4,992,422$4,486,410$506,012$5,894,349$1,818,592$4,075,757
June 30, 2023990$4,301,502$4,025,732$275,770$5,137,470$1,833,660$3,303,810
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$3,937,646
of which government grants
$540,941
Membership dues
$3,364,996
Program service revenue
$218,555
Investment income
$18,300
Net rental income
$61,397
Net income from fundraising events
$135,397
Net income from gaming
-$701
Net income from sales of inventory
-$6,053
Other revenue
$190,040

Expenses

Grants and similar amounts paid
$438,934
Compensation of officers, directors and key employees
$115,837
Other salaries and wages
$467,218
Salaries, compensation and benefits (total)
$678,497
Professional fundraising fees
$0
Legal fees
$180
Accounting fees
$21,783
Travel
$131,160
Depreciation
$77,269
Program services (functional)
$3,779,122
Management and general (functional)
$646,681

Balance sheet and other

Total assets, start of year
$5,894,349
Total assets, end of year
$6,056,926
Total liabilities, end of year
$1,999,574
Net assets, end of year
$4,057,352
Land, buildings and equipment
$745,047
Publicly traded securities
$3,557,916
Net assets without donor restrictions
$3,728,336
Net assets with donor restrictions
$329,016
Gross unrelated business income
-$701
Gross receipts
$4,741,093
Employees
16
Volunteers
160
Year formed
1990
State of legal domicile
FL

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.

NameTitleHours / weekCompensation
BRUCE COMERDEPT. ADJUTA
Officer
40$115,837
ROZANNA DRESSEL2ND DIST. VI
Officer
7$0
DARCY BOCKMAN-WRIGHT4TH DIST. VI
Officer
7$0
JIM TEWES9TH DIST. CO
Officer
7$0
DIANNE BOLANDPAST DEPT. C
Officer
7$0
JAMES BOWERSNORT. AREA C
Officer
7$0
KEITH BERRES13TH DIST. C
Officer
7$0
JERRY BRANDTPAST DEOT. C
Officer
7$0
EUNICE BUTTSDEPT. COMMAN
Officer
7$0
RICK CABRERA3RD. DIST. C
Officer
7$0
TEDDY POMERANTZS. AREA COMM
Officer
7$0
DENNIS BOLANDPAST DEPT. C
Officer
7$0
STAN BROWN11TH DIST. V
Officer
7$0
JAY CONTIPAST DEPT. C
Officer
7$0
RAY DANIELSPAST DEPT. C
Officer
7$0
56 more people on this return
NameTitleHours / weekCompensation
AL DUDLEYPAST DEPT. C
Officer
7$0
PAUL MARTELPAST DEPT. C
Officer
7$0
ALBERT PORTERPAST DEPT. C
Officer
7$0
SHIRLEY DOUGLASDEPT. FIN. O
Officer
7$0
RICK ORZECHOWSKIC. AREA COMM
Officer
7$0
MICHAEL HARLEY16TH. DIST.
Officer
7$0
MIGUEL GARCIA5TH DIST. VI
Officer
7$0
ANGELA GLOVER14TH DIST. C
Officer
7$0
MELANIE CAPUTO6TH DIST. V.
Officer
7$0
ROBERT OSMON1ST DIST. VI
Officer
7$0
STEPHEN HAMRICKDEPT. COMMAN
Officer
7$0
BRIAN NEWHOUSE13TH DIST. V
Officer
7$0
GEORGE WALLACE7TH DIST. VI
Officer
7$0
DOYLE COMBS2ND DIST. CO
Officer
7$0
CLARENCE HILLPAST NAT'L C
Officer
7$0
DOUG HOCKENBERRY4TH DIST. V.
Officer
7$0
KEN WHITE5TH DIST. V.
Officer
7$0
DAVID HAMMOND17TH DIST. V
Officer
7$0
JOAN SUELTER6TH DIST. CO
Officer
7$0
CURTIS MCNEILDEPT. AST. J
Officer
7$0
WILLIAM JOHNSONPAST DEPT. C
Officer
7$0
ANDREW DAVIS15TH DIST CO
Officer
7$0
JOE MAGEEPAST DEPT CO
Officer
7$0
FRED PEIRCE8TH DIST. V.
Officer
7$0
CHARLIE MAGNUS8TH DIST. V.
Officer
7$0
TONI SUTHERLAND11TH DIST. C
Officer
7$0
DENNIS MALLON12TH DIST. V
Officer
7$0
GEORGE WEHRLIPAST DEPT. C
Officer
7$0
JASON SKOBEL1ST DIST COM
Officer
7$0
TROY HORSLEYDEPT SGT-AT-
Officer
7$0
BOB MATHESONDEPT. 2ND V.
Officer
7$0
JESSICA MOOREDEPT 1ST VIC
Officer
7$0
DANIEL MARTIN12TH DIST CO
Officer
7$0
ERIC NESTLER16TH DIST V.
Officer
7$0
DAVID PLEASANTONDEPT JUDGE A
Officer
7$0
JIM RAMOSNEC
Officer
7$0
JOHN RAUHSW. AREA COM
Officer
7$0
MICHAEL RAYMONDANEC/PDC
Officer
7$0
ROBERT JERVAH9TH DIST V C
Officer
7$0
BARRY ROBERTSDEPARTMENT C
Officer
7$0
DANIEL DEDEO14TH DIST V
Officer
7$0
STUART SCOTT3RD DIST COM
Officer
7$0
MICHAEL SHERMAN15TH DIST CO
Officer
7$0
STEPHEN SHUGAPAST DEPT CO
Officer
7$0
WARREN POSTPAST DEPT CO
Officer
7$0
ART SCHWABEPAST DEPT CO
Officer
7$0
TOM SEITZINGERPAST DEPT CO
Officer
7$0
OMER SMITHPAST DEPT CO
Officer
7$0
LARRY WHITEPAST DEPT CO
Officer
7$0
FLETCHER WILLIAMSPAST DEPT CO
Officer
7$0
KALVIN THOMAS7TH DIST COM
Officer
7$0
BRYANT THORP17TH DIST C
Officer
7$0
BRUCE THURBERE. AREA COMM
Officer
7$0
MICHAEL WHITEDEPT. SERVIC
Officer
7$0
SHELBY WINDHAMW. AREA COMM
Officer
7$0
ELBERT ZEIGLERDEPT. HISTOR
Officer
7$0
990 for the year ended June 30, 2024: 72 people
NameTitleHours / weekCompensation
BRUCE COMERDEPT. ADJUTA
Officer
40$109,292
MICHAEL MANLEYASST. ADJUTA
Officer
40$48,450
KEITH BERRES13TH DIST. C
Officer
8$0
DARCY BOCKMAN-WRIGHT4TH DIST. VI
Officer
8$0
DENNIS BOLANDPAST DEPT. C
Officer
8$0
DIANNE BOLANDPAST DEPT. C
Officer
8$0
JAMES BOWERSNORT. AREA C
Officer
8$0
JERRY BRANDTPAST DEPT. C
Officer
8$0
STAN BROWN11TH DIST. V
Officer
8$0
EUNICE BUTTSPAST DEPT. C
Officer
8$0
RICK CABRERA3RD DIST. VI
Officer
8$0
MELANIE CAPUTO6TH DIST. VI
Officer
8$0
DOYLE COMBS2ND. DIST. C
Officer
8$0
JAY CONTIPAST DEPT CO
Officer
8$0
RAY DANIELSPAST DEPT CO
Officer
8$0
ANDREW DAVIS15TH DIST. C
Officer
8$0
DANIEL DEDEO14TH DISTRIC
Officer
8$0
SHIRLEY DOUGLASDEPT. FIN. O
Officer
8$0
ROXANA DRESSEL2ND DIST. V
Officer
8$0
AL DUDLEYPAST DEPT. C
Officer
8$0
MIGUEL GARCIA5TH DIST. CO
Officer
8$0
ANGELA GLOVER14TH DIST. V
Officer
8$0
DAVID HAMMOND17TH. DIST.V
Officer
8$0
STEPHEN HAMRICKDEPT. COMMAN
Officer
8$0
MICHAEL HARLEY16TH DIST. C
Officer
8$0
CLARENCE HILLPAST NAT'L C
Officer
8$0
DOUG HOCKENBERRY4TH DIST. CO
Officer
8$0
TROY HORSLEYDEPT. SGT-AT
Officer
8$0
ROBERT JERVAH9TH DIST. VI
Officer
8$0
RICK JOHNSONPAST DEPT. C
Officer
8$0
JOE MAGEEPAST DEPT. C
Officer
8$0
CHARLIE MAGNUS8TH DIST. CO
Officer
8$0
DENNIS MALLON12TH DIST.VI
Officer
8$0
PAUL MARTELPAST DEPT. C
Officer
8$0
DANIEL MARTIN12TH DIST CO
Officer
8$0
BOB MATHESONDEPT. 2ND VI
Officer
8$0
CURTIS MCNEILDEPT. AST. J
Officer
8$0
JESSICA MOOREDEPT. 1ST VI
Officer
8$0
ERIC NESTLER16TH DIST VI
Officer
8$0
BRIAN NEWHOUSE12TH DIST VI
Officer
8$0
ROBERT OSMON1ST DIST VIC
Officer
8$0
RICK ORZECHOWSKICENTRAL AREA
Officer
8$0
FRED PIERCE8TH DIST VIC
Officer
8$0
DAVID PLEASANTONDEPT JUDGE A
Officer
8$0
TEDDY POMERANTZSOUTHERN ARE
Officer
8$0
ALBERT PORTERPAST DEPT CO
Officer
8$0
WARREN POSTPAST DEPT CO
Officer
8$0
JIM RAMOSNEC
Officer
8$0
JOHN RAUHSOUTHWEST. A
Officer
8$0
MICHAEL RAYMONDANEC
Officer
8$0
BARRY ROBERTSDEPARTMENT C
Officer
8$0
ART SCHWABEPAST DEPT CO
Officer
8$0
STUART SCOTT3RD DIST COM
Officer
8$0
TOM SEITZINGERPAST DEPT CO
Officer
8$0
MICHAEL SHERMAN15TH DIST VI
Officer
8$0
STEPHEN SHUGAPAST DEPT CO
Officer
8$0
JASON SKOBEL1ST DIST. CO
Officer
8$0
OMER SMITHPAST DEPT CO
Officer
8$0
JOAN SUELTER6TH DIST. CO
Officer
8$0
TONI SUTHERLAND11TH DIST. C
Officer
8$0
JIM TEWES9TH DIST. CO
Officer
8$0
KALVIN THOMPSON7TH DIST. CO
Officer
8$0
BRYANT THORP17TH DIST. C
Officer
8$0
BRUCE THURBEREASTERN AREA
Officer
8$0
GEORGE WALLACE7TH DIST. VI
Officer
0$0
GEORGE WEHRLIPAST DEPT. C
Officer
8$0
KEN WHITE5TH DIST VIC
Officer
8$0
LARRY WHITEPAST DEPT. C
Officer
8$0
MICHAEL WHITEDEPT. SERVIC
Officer
8$0
FLETCHER WILLIAMSPAST DEPT. C
Officer
8$0
SHELBY WINDHAMWESTERN AREA
Officer
8$0
ELBERT ZEIGLERDEPT HISTORI
Officer
8$0
990 for the year ended June 30, 2023: 60 people
NameTitleHours / weekCompensation
BRUCE COMERDEPT. ADJUTA
Officer
40$103,040
DANIEL ELDRIDGEDIRECTOR
Officer
–$29,615
ANGEL ALVARAEZ2ND DIST. VI
Officer
–$0
JOHN BENNET4TH DIST. CO
Officer
–$0
GEORGE BOGRAKOSS9TH DIST. C
Officer
–$0
DIANNE BOLANDPAST DEPT. C
Officer
–$0
JAMES BOWERSNORT. AREA C
Officer
–$0
HAROLD BOYER13TH DIST. C
Officer
–$0
JERRY BRANDTANEC/PDC
Officer
–$0
EUNICE BUTTSDEPT. COMMAN
Officer
–$0
RICK CABRERA3RD. DIST. C
Officer
–$0
JOHNNY CASTROS. AREA COMM
Officer
–$0
PHILIP CROUTHAMELDEPT. HISTOR
Officer
–$0
DAN DALTON11TH DIST. V
Officer
–$0
SONNY DECKERW. AREA COMM
Officer
–$0
KEN DEMELLODEPT. FIN. O
Officer
–$0
ANGELO FELICITAS.W. AREA CO
Officer
–$0
BONNIE FISHER16TH. DIST.
Officer
–$0
MIGUEL GARCIA5TH DIST. VI
Officer
–$0
ANGELA GLOVER14TH DIST. C
Officer
–$0
PETER GREGORY6TH DIST. V.
Officer
–$0
RONNIE GROVER1ST DIST. CO
Officer
–$0
STEPHEN HAMRICKDEPT. 2ND V.
Officer
–$0
JAMES HEMINGWAY13TH DIST. V
Officer
–$0
LENA HEREDIA - PEREZ5TH DIST. CO
Officer
–$0
ROGER HEWITT2ND DIST. CO
Officer
–$0
CLARENCE HILLPAST NAT'L C
Officer
–$0
DOUG HOCKENBERRY4TH DIST. V.
Officer
–$0
BRIAN HOLEYFIELD15TH DIST. V
Officer
–$0
BRUCE HOWL17TH DIST. C
Officer
–$0
CLINTON HULSLANDER17TH DIST. C
Officer
–$0
ROBERT JAEGERSDEPT. AST. J
Officer
–$0
WILLIAM JOHNSONPAST DEPT. C
Officer
–$0
VICTOR KELLY15TH DIST CO
Officer
–$0
JOE MAGEEPAST DEPT CO
Officer
–$0
CHARLIE MAGNUS8TH DIST. V.
Officer
–$0
HARRY MALECKI11TH DIST. V
Officer
–$0
DENNIS MALLONEAST AREA CO
Officer
–$0
MIKE MANLEYDEPT ASSIST.
Officer
–$0
JOSEPH MARCHEGGIANI6TH DIST COM
Officer
–$0
LES MARTINDEPT SGT-AT-
Officer
–$0
BOB MATHESONCENT AREA CO
Officer
–$0
JESSICA MOOREDEPT 3RD V C
Officer
–$0
WAYNE MULLIGAN12TH DIST CO
Officer
–$0
ERIC NESTLER16TH DIST CO
Officer
–$0
DAVID PLEASANTONDEPT JUDGE A
Officer
–$0
JIM RAMOSNEC
Officer
–$0
JOHN RAUH8TH DIST COM
Officer
–$0
MICHAEL RAYMONDDEPT 1ST V C
Officer
–$0
JUDITH RICHARDS9TH DIST V C
Officer
–$0
DANIEL ALBERTDEPARTMENT C
Officer
–$0
WAYNE SCHORR14TH DIST V
Officer
–$0
STUART SCOTT3RD DIST COM
Officer
–$0
MICHAEL SHERMAN15TH DIST CO
Officer
–$0
STEPHEN SHUGAPAST DEPT CO
Officer
–$0
BURL THOMAS7TH DIST COM
Officer
–$0
NANCY THOMAS7TH DIST V C
Officer
–$0
BRUCE THURBER12TH DIST V
Officer
–$0
MICHAEL WHITEDEPT. SERVIC
Officer
–$0
SHELBY WINDHAM1ST DIST V C
Officer
–$0

Address and contacts

Address (IRS master file)
1912 LEE RD STE A, ORLANDO, FL 32810-5714
Mailing address (990-N for 2009)
PO Box 1, Christmas FL 32709
Principal officer (990 for 2024)
BRUCE COMER, PO BOX 7936, ORLANDO, FL 32854
Principal officer (990-N for 2009)
Diane Schmidt, PO Box 470005, Lake Monroe FL 32744
Signed the 990
BRUCE COMER, DEPT. ADJUTANT
Phone
(407) 295-2631
Return prepared by
MKA ADVISORY LLC

Mission

VETERANS ORGANIZATION, ASSISTING VETERANS IN THE AREAS OF MEDICAL REHABILITATION, FINANCIAL ASSISTANCE & YOUTH PROGRAMS.

990 for the year ended June 30, 2025

Program accomplishments

  • CONTRIBUTIONS AND SUPPORT OF VARIOUS VETERAN ANAD YOUTH PROGRAMS, TO INCLUDE, BOY SCOUTS, SPECIAL OLYMPICS & VETERAN HOSPITAL RELIEF, TO NAME A FEW.
    Expenses $3,779,122 · grants $438,934 · revenue $218,555

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
59-0142062
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)
$6,056,926
Income (IRS master file)
$4,741,093

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$4,364,541$4,425,803$6,056,926IRS
990June 2024$4,992,422$4,486,410$5,894,349IRS
990June 2023$4,301,502$4,025,732$5,137,470XML
990June 2022$3,913,463$4,252,799$4,425,997IRS
990June 2021–––IRS
990-N for 2009
Officer: Diane Schmidt
June 30, 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 59-0142062).

Questions about AMERICAN LEGION DEPT OF FLORIDA INC

What is the EIN of AMERICAN LEGION DEPT OF FLORIDA INC?
The employer identification number (EIN) of AMERICAN LEGION DEPT OF FLORIDA INC is 59-0142062.
Is AMERICAN LEGION DEPT OF FLORIDA INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
Which annual return does AMERICAN LEGION DEPT OF FLORIDA 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 DEPT OF FLORIDA 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 DEPT OF FLORIDA 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 DEPT OF FLORIDA INC?
The 990 for the year ended June 30, 2025 names BRUCE COMER.
Who are the officers and directors of AMERICAN LEGION DEPT OF FLORIDA INC?
The 990 for the year ended June 30, 2025 lists 71 people; 1 received compensation from the organization, the highest $115,837 (BRUCE COMER, DEPT. ADJUTA).
How much revenue does AMERICAN LEGION DEPT OF FLORIDA INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $4,364,541, expenses of $4,425,803 and total assets of $6,056,926 at year end.

Other nonprofits in ORLANDO

All nonprofits in ORLANDO · Florida