Nonprofit · EIN 59-0780987
AMERICAN LEGION
Also known as 0008 FRIERSON NICHOLS POST
Tax-exempt · WINTER HAVEN, FL 33881
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $611,620 | $730,639 | -$119,019 | $725,244 | $156,695 | $568,549 |
| June 30, 2024 | 990 | $8,259,669 | $8,388,738 | -$129,069 | $1,226,539 | $538,971 | $687,568 |
| June 30, 2023 | 990 | $8,314,819 | $8,396,165 | -$81,346 | $1,092,607 | $275,970 | $816,637 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $125,103
- Membership dues
- $80,089
- Program service revenue
- $0
- Investment income
- $604
- Net rental income
- $18,710
- Net income from gaming
- $168,334
- Net income from sales of inventory
- $201,178
- Other revenue
- $485,913
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $215,217
- Salaries, compensation and benefits (total)
- $238,691
- Professional fundraising fees
- $0
- Occupancy
- $40,978
- Depreciation
- $14,956
- Program services (functional)
- $730,234
- Management and general (functional)
- $405
Balance sheet and other
- Total assets, start of year
- $1,226,539
- Total assets, end of year
- $725,244
- Total liabilities, end of year
- $156,695
- Net assets, end of year
- $568,549
- Land, buildings and equipment
- $431,197
- Net assets without donor restrictions
- $568,549
- Gross unrelated business income
- $42,491
- Gross receipts
- $1,016,394
- Employees
- 28
- Year formed
- 1919
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE WALLACE | COMMANDER Officer | 12 | $3,300 |
| ED MCNULTY | FINANCE OFFI Officer | 12 | $2,250 |
| DAN FIORE | 1ST VICE COM Officer | 1 | $0 |
| JIM ALBRIGHT | 2ND VICE COM Officer | 1 | $0 |
| GINO MALIN | 3RD VICE COM Officer | 1 | $0 |
| CATHY SMITHMEYER | ADJUTANT Officer | 1 | $0 |
| RICHARD BROWN | CHAPLAIN Officer | 1 | $0 |
| FRED WILSON | SARGENT AT A Officer | 1 | $0 |
| RON FRASER | HISTORIAN Officer | 1 | $0 |
| CRAIG HEUN | SERVICE OFFI Officer | 1 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL O'CALLAGHAN | COMMANDER Officer | 12 | $8,000 |
| ED MCNULTY | FINANCE OFFI Officer | 12 | $8,000 |
| DAVE DERSHIMER | 1ST VICE COM Officer | 1 | $0 |
| HOWARD NICHOLS | 2ND VICE COM Officer | 1 | $0 |
| EUGENE MALIN | 3RD VICE COM Officer | 1 | $0 |
| KATHY SMITHMEYER | ADJUTANT Officer | 1 | $0 |
| WILLIAM ADAMS | CHAPLAIN Officer | 1 | $0 |
| FRED KNIPPENBERG | SARGENT AT A Officer | 1 | $0 |
| RON FRASER | HISTORIAN Officer | 1 | $0 |
| RED HEUN | SERVICE OFFI Officer | 1 | $0 |
990 for the year ended June 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL O'CALLAGHAN | COMMANDER Officer | 12 | $7,850 |
| ED MCNULTY | FINANCE OFFI Officer | 12 | $6,300 |
| DAVE DERSHIMER | 1ST VICE COM Officer | 1 | $0 |
| HOWARD NICHOLS | 2ND VICE COM Officer | 1 | $0 |
| EUGENE MALIN | 3RD VICE COM Officer | 1 | $0 |
| KATHY SMITHMEYER | ADJUTANT Officer | 1 | $0 |
| WILLIAM ADAMS | CHAPLAIN Officer | 1 | $0 |
| FRED KNIPPENBERG | SARGENT AT A Officer | 1 | $0 |
| RON FRASER | HISTORIAN Officer | 1 | $0 |
| JUDGE ADVOCATE | JUDGE ADVOCA Officer | 1 | $0 |
| RED HEUN | SERVICE OFFI Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 300 AVENUE M NW, WINTER HAVEN, FL 33881-2406
- Principal officer (990 for 2024)
- GEORGE WALLACE, 300 AVENUE M NW, WINTER HAVEN, FL 33881
- Signed the 990
- ED MCNULTY, FINANCE OFFICER
- Phone
- (863) 293-7029
- Website
- AMERICANLEGIONPOST8.ORG
- Return prepared by
- SURRENCY CLARK & COLYER CPAS PL
Mission
TO PROVIDE VARIOUS SUPPORT SERVICES TO AMERICAN VETERANS AND THEIR FAMILIES.
Program accomplishments
- N/A
- TO PROVIDE VARIOUS SUPPORT SERVICES TO AMERICAN VETERANS AND THEIR FAMILIES.
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 on file |
IRS record
- EIN
- 59-0780987
- 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)
- $725,244
- Income (IRS master file)
- $1,016,394
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $611,620 | $730,639 | $725,244 | IRS |
| 990 | June 2024 | $8,259,669 | $8,388,738 | $1,226,539 | IRS |
| 990 | June 2023 | $8,314,819 | $8,396,165 | $1,092,607 | XML |
| 990 | June 2022 | $8,143,124 | $8,247,458 | $1,143,355 | IRS |
| 990 | June 2021 | – | – | – | 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 59-0780987).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 59-0780987.
- 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 GEORGE WALLACE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 10 people; 2 received compensation from the organization, the highest $3,300 (GEORGE WALLACE, COMMANDER).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $611,620, expenses of $730,639 and total assets of $725,244 at year end.
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