Nonprofit · EIN 66-0845523
ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC
Tax-exempt (reinstated) · KINGSHILL, VI 00851
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $14,519 | $11,799 | $2,720 | $3,648 | – | $3,648 |
| December 31, 2024 | 990-EZ | $3,530 | $5,638 | -$2,108 | $928 | – | $928 |
| December 31, 2023 | 990-EZ | $2,691 | $12,682 | -$9,991 | $3,337 | – | $3,337 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,750
- Net income from fundraising events
- $2,769
Expenses
- Grants and similar amounts paid
- $405
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $490
- Printing, publications and postage
- $228
- Other expenses
- $10,676
- Program services (functional)
- $405
Balance sheet and other
- Total assets, start of year
- $928
- Total assets, end of year
- $3,648
- Total liabilities, end of year
- –
- Net assets, end of year
- $3,648
- Cash, savings and investments
- $3,648
- Gross receipts
- $14,519
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Secundino Roman-Cruz | Commander | 8 | $0 |
| Annie Day Henry | 1st Vice Commander | 8 | $0 |
| Cenita Heywood | Adjutant | 8 | $0 |
| Annie Day Henry | Finance Officer | 8 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Secundino Roman-Cruz | Commander | 8 | $0 |
| Annie Day Henry | 1st Vice Commander | 8 | $0 |
| Cenita Heywood | Adjutant | 8 | $0 |
| Annie Day Henry | Finance Officer | 8 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Secundino RomanCruz | Commander | 8 | $0 |
| Annie Day Henry | 1st Vice Commander | 8 | $0 |
| Cenita Heywood | Adjutant | 8 | $0 |
| Annie Day Henry | Finance Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2064, KINGSHILL, VI 00851-2064
- In care of
- % SECUNDINO ROMAN CRUZ
- Mailing address (990-N for 2021)
- PO Box 2064, Kingshill VI 00851
- Principal officer (990-N for 2021)
- Secundino Roman-Cruz, PO Box 2064, Kingshill VI 00851
- Signed the 990-EZ
- Annie Day Henry, Finance Officer
- Return prepared by
- Corporate Assist Inc
Mission
Post 102 is committed to serve the community through its sponsorship of wholesome programs advocating patriotism promoting strong national security and continued devotion to our service men and veterans.
Program accomplishments
- Refugees Tabernacle Church donations to feed the homelessExpenses $100
- 911 Program - donate to the Text-to-911 is an emergency service that allows individuals to contact emergency services by sending a text message to 911 when a voice call is not possible.Expenses $305
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ 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
- 66-0845523
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $3,648
- Income (IRS master file)
- $14,519
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- August 31, 2016
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $14,519 | $11,799 | $3,648 | XML |
| 990-EZ | December 2024 | $3,530 | $5,638 | $928 | XML |
| 990-EZ | December 2023 | $2,691 | $12,682 | $3,337 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Secundino Roman-Cruz | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 66-0845523).
Questions about ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC
- What is the EIN of ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC?
- The employer identification number (EIN) of ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC is 66-0845523.
- Is ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC 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 ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC?
- The 990-N for 2021 names Secundino Roman-Cruz.
- Who are the officers and directors of ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ENRIQUE ROMERO NIEVES AMERICAN LEGION POST 102 INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $14,519, expenses of $11,799 and total assets of $3,648 at year end.
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