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American Legion

23 Post James Dickey
  • Portsmouth, OH
  • Tax-exempt since March 1946
  • EIN: 31-4115656

Organization summary

Type of Nonprofit

Designated as a Posts or organizations of past or present members of the armed forces.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$878k (2024)

Expenses
$747k (2024)

Total Assets
$416k (2024)

Total Liabilities
$4.96k (2024)

Source: Form 990 tax filings from 2010 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$878,133
Expenses
$746,928
Net Income
$131,205
Net Assets
$411,123
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,930
3.5%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $269,836
30.7%
Other Revenue $15,932
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $33,800
4.5%
Professional Fundraising Fees $0
Other Salaries and Wages $195,650
26.2%
Assets/Debt
Total Assets $416,079
Total Liabilities $4,956
Net Assets $411,123
Compensation
Key Employees and Officers Compensation Related Other
Jerry Howe (Commander) $16,900 $0 $0
Bill Dillon (Finance Officer) $16,900 $0 $0
Doug Boyd (Trustee) $0 $0 $0
Stan Richards (Trustee) $0 $0 $0
John Brisker (Trustee) $0 $0 $0
Gerald Penix (Trustee) $0 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Bud Loper (Sgt At Arms) $0 $0 $0
Jimmy Pinson (Trustee) $0 $0 $0
John Simon (1st Vice Commander) $0 $0 $0
Doug Whitman (Adjutant) $0 $0 $0
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Document Links

990
Filed on Nov. 5, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$566,786
Expenses
$523,672
Net Income
$43,114
Net Assets
$279,918
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,269
9.4%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $91,639
16.2%
Other Revenue $5,659
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $27,938
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $131,611
25.1%
Assets/Debt
Total Assets $287,158
Total Liabilities $7,240
Net Assets $279,918
Compensation
Key Employees and Officers Compensation Related Other
Bill Dillon (Finance Officer) $13,600 $0 $0
Jerry Howe (Commander) $13,600 $0 $0
Doug Boyd (Trustee) $738 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Gerald Penix (Trustee) $0 $0 $0
Jimmy Pinson (Trustee) $0 $0 $0
Bud Loper (Sgt At Arms) $0 $0 $0
Stan Richards (Trustee) $0 $0 $0
John Brisker (Trustee) $0 $0 $0
John Simon (1st Vice Commander) $0 $0 $0
Doug Whitman (Adjutant) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$277,244
Expenses
$350,015
Net Income
-$72,771
Net Assets
$236,804
Notable Sources of Revenue Percent of Total Revenue
Contributions $30,806
11.1%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $2,992
1.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $88,522
31.9%
Other Revenue $2,063
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $30,092
8.6%
Professional Fundraising Fees $0
Other Salaries and Wages $87,794
25.1%
Assets/Debt
Total Assets $241,600
Total Liabilities $4,796
Net Assets $236,804
Compensation
Key Employees and Officers Compensation Related Other
Bill Dillon (Finance Officer) $11,500 $0 $0
John Simon (1st Vice Commander) $10,100 $0 $0
Doug Boyd (Trustee) $8,492 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Gerald Penix (Trustee) $0 $0 $0
Bud Loper (Sgt At Arms) $0 $0 $0
Jimmy Pinson (Trustee) $0 $0 $0
Stan Richards (Trustee) $0 $0 $0
John Brisker (Trustee) $0 $0 $0
Jerry Howe (Commander) $0 $0 $0
Doug Whitman (Adjutant) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$346,584
Expenses
$252,360
Net Income
$94,224
Net Assets
$309,014
Notable Sources of Revenue Percent of Total Revenue
Contributions $168,179
48.5%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $12,100
3.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $66,896
19.3%
Other Revenue $43,927
12.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $12,769
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $83,193
33.0%
Assets/Debt
Total Assets $313,175
Total Liabilities $4,161
Net Assets $309,014
Compensation
Key Employees and Officers Compensation Related Other
Tony Hamilton (Finance) $12,769 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Gerald Penix (Trustee) $0 $0 $0
Doug Whitman (Trustee) $0 $0 $0
Bud Loper (Sgt At Arms) $0 $0 $0
John Simon (Trustee) $0 $0 $0
Doug Boyd (Trustee) $0 $0 $0
Stan Richards (Trustee) $0 $0 $0
Jill Dawson (Commander) $0 $0 $0
Jerry Howe (1st Vice Commander) $0 $0 $0
John Underwood (2nd Vice Commander And Adjuta) $0 $0 $0
+ View more people

Document Links

990
Filed on May 10, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$214,458
Expenses
$205,681
Net Income
$8,777
Net Assets
$214,790
Notable Sources of Revenue Percent of Total Revenue
Contributions $95,564
44.6%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $9,043
4.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $47,897
22.3%
Other Revenue $21,168
9.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $13,385
6.5%
Professional Fundraising Fees $0
Other Salaries and Wages $49,680
24.2%
Assets/Debt
Total Assets $218,020
Total Liabilities $3,230
Net Assets $214,790
Compensation
Key Employees and Officers Compensation Related Other
Tony Hamilton (Finance Officer) $13,385 $0 $0
Mark Hoskins (Trustee) $0 $0 $0
Marissa Ossman (Trustee) $0 $0 $0
Paul Claxon (Historian) $0 $0 $0
Robert Nelson (Sgt At Arms) $0 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Jim Nolan (Trustee) $0 $0 $0
Stan Richards (Trustee) $0 $0 $0
Jim Pinson (Commander) $0 $0 $0
Jill Dawson (1st Vice Commander) $0 $0 $0
Jerry Howe (2nd Vice Commander And Adjuta) $0 $0 $0
+ View more people

Document Links

990
Filed on May 13, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$206,143
Expenses
$222,870
Net Income
-$16,727
Net Assets
$197,214
Notable Sources of Revenue Percent of Total Revenue
Contributions $67,136
32.6%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $21,116
10.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $28,897
14.0%
Other Revenue $38,668
18.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $20,369
9.1%
Professional Fundraising Fees $0
Other Salaries and Wages $61,509
27.6%
Assets/Debt
Total Assets $211,101
Total Liabilities $13,887
Net Assets $197,214
Compensation
Key Employees and Officers Compensation Related Other
Tony Hamilton (Finance Officer) $20,369 $0 $0
Jim Nolan (Trustee) $0 $0 $0
Dave Maple (Trustee) $0 $0 $0
Marissa Ossman (Trustee) $0 $0 $0
Mark Hoskins (Trustee) $0 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Robert Nelson (Sgt At Arms) $0 $0 $0
Kenny Crawford (Judge Advocate) $0 $0 $0
Paul Claxon (Historian) $0 $0 $0
Jim Pinson (Commander) $0 $0 $0
Rod Cochran (1st Vice Commander) $0 $0 $0
Jerry Howe (2nd Vice Commander And Adjuta) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 6, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$251,776
Expenses
$287,231
Net Income
-$35,455
Net Assets
$226,077
Notable Sources of Revenue Percent of Total Revenue
Contributions $35,273
14.0%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $13,640
5.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $103,599
41.1%
Other Revenue $26,153
10.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $17,062
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $76,657
26.7%
Assets/Debt
Total Assets $231,909
Total Liabilities $5,832
Net Assets $226,077
Compensation
Key Employees and Officers Compensation Related Other
Tony Hamilton (Finance Officer) $17,062 $0 $0
Jim Nolan (Trustee) $0 $0 $0
Dave Maple (Trustee) $0 $0 $0
Bert Milani (Trustee) $0 $0 $0
Ken Green (Trustee) $0 $0 $0
Mark Hoskins (Trustee) $0 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Robert Nelson (Sgt At Arms) $0 $0 $0
Kenny Crawford (Judge Advocate) $0 $0 $0
Paul Claxon (Historian) $0 $0 $0
Beecher Wright (Commander) $0 $0 $0
Rod Cochran (1st Vice Commander) $0 $0 $0
Jim Pinson (2nd Vice Commander) $0 $0 $0
Jerry Howe (Adjutant) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$193,017
Expenses
$198,953
Net Income
-$5,936
Net Assets
$261,532
Notable Sources of Revenue Percent of Total Revenue
Contributions $18,244
9.5%
Program Services $5,670
2.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $24,860
12.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $74,561
38.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $67,088
33.7%
Assets/Debt
Total Assets $261,532
Total Liabilities $0
Net Assets $261,532
Compensation
Key Employees and Officers Compensation Related Other
Ryan Cochran (Past Finance Officer) $13,173 $0 $0
Tony Hamilton (Finance Officer) $9,600 $0 $0
Jim Nolan (Trustee) $0 $0 $0
Dave Maple (Trustee) $0 $0 $0
Bert Milani (Trustee) $0 $0 $0
Ken Green (Trustee) $0 $0 $0
Mark Hoskins (Trustee) $0 $0 $0
Susan Frasher (Chaplin) $0 $0 $0
Robert Nelson (Sgt At Arms) $0 $0 $0
Kenny Crawford (Judge Advocate) $0 $0 $0
Paul Claxon (Historian) $0 $0 $0
Beecher Wright (Commander) $0 $0 $0
Rod Cochran (1st Vice Commander) $0 $0 $0
Jim Pinson (2nd Vice Commander) $0 $0 $0
Jerry Howe (Adjutant) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 29, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$205,422
Expenses
$218,619
Net Income
-$13,197
Net Assets
$339,120
Notable Sources of Revenue Percent of Total Revenue
Contributions $35,819
17.4%
Program Services $0
Investment Income $996
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $13,188
6.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $47,033
22.9%
Other Revenue $137
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $75,818
34.7%
Assets/Debt
Total Assets $342,389
Total Liabilities $3,269
Net Assets $339,120

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$223,176
Expenses
$211,382
Net Income
$11,794
Net Assets
$352,317
Notable Sources of Revenue Percent of Total Revenue
Contributions $24,030
10.8%
Program Services $0
Investment Income $573
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $11,300
5.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $49,794
22.3%
Other Revenue $17,281
7.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $82,635
39.1%
Assets/Debt
Total Assets $358,543
Total Liabilities $6,226
Net Assets $352,317

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$204,984
Expenses
$214,419
Net Income
-$9,435
Net Assets
$340,523
Notable Sources of Revenue Percent of Total Revenue
Contributions $27,494
13.4%
Program Services $0
Investment Income $468
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $9,647
4.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $72,518
35.4%
Other Revenue $2,844
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $84,817
39.6%
Assets/Debt
Total Assets $344,299
Total Liabilities $3,776
Net Assets $340,523

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$236,292
Expenses
$260,900
Net Income
-$24,608
Net Assets
$349,958
Notable Sources of Revenue Percent of Total Revenue
Contributions $26,270
11.1%
Program Services $0
Investment Income $571
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $9,640
4.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $89,018
37.7%
Other Revenue $1,575
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $95,895
36.8%
Assets/Debt
Total Assets $355,438
Total Liabilities $5,480
Net Assets $349,958

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$220,507
Expenses
$289,112
Net Income
-$68,605
Net Assets
$374,566
Notable Sources of Revenue Percent of Total Revenue
Contributions $23,700
10.7%
Program Services $0
Investment Income $1,401
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $9,423
4.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $81,119
36.8%
Other Revenue $351
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $104,671
36.2%
Assets/Debt
Total Assets $377,687
Total Liabilities $3,121
Net Assets $374,566

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$292,153
Expenses
$279,925
Net Income
$12,228
Net Assets
$443,171
Notable Sources of Revenue Percent of Total Revenue
Contributions $26,975
9.2%
Program Services $0
Investment Income $1,513
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $19,015
6.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $84,297
28.9%
Other Revenue $565
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $98,779
35.3%
Assets/Debt
Total Assets $445,982
Total Liabilities $2,811
Net Assets $443,171

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$260,851
Expenses
$299,692
Net Income
-$38,841
Net Assets
$430,943
Notable Sources of Revenue Percent of Total Revenue
Contributions $26,093
10.0%
Program Services $0
Investment Income $3,408
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $23,560
9.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $78,061
29.9%
Other Revenue $4,775
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $93,060
31.1%
Assets/Debt
Total Assets $434,555
Total Liabilities $3,612
Net Assets $430,943

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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