STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

AMERICAN LEGION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN LEGION (EIN 95-1049145)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-06
IRS object ID
202543109349304459
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-06T16:42:23-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954326198PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EGAN CPAs LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11545 N Columbus AveAddressLine1Txt
CityGlendaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN951049145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEWPORT HARBOR POST 291 OF THEBusinessNameLine1Txt
Business Name Line2AMERICAN LEGION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNEWPBusinessNameControlTxt
Phone9496735070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1215 15TH STAddressLine1Txt
CityNEWPORT BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92663ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonR WinePersonNm
Person TitleFINANCE OFFICERPersonTitleTxt
Phone9496735070PhoneNum
Signature2025-11-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGail N EganPreparerPersonNm
PTINP00075736PTIN
Phone8183462026PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRWinePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1215 15TH STAddressLine1Txt
CityNEWPORT BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92663ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,214,906GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0925GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.al291.comWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1924FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROMOTE THE PRINCIPLES AND POLICIES OF THE NATIONAL AMERICAN LEGIONActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee48TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$171,248PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,860,385PYProgramServiceRevenueAmt
CY Program Service Revenue$2,687,335CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$581,552PYOtherRevenueAmt
CY Other Revenue$795,469CYOtherRevenueAmt
PY Total Revenue$2,613,185PYTotalRevenueAmt
CY Total Revenue$3,482,804CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$189,953PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$205,602CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,532,607PYOtherExpensesAmt
CY Other Expenses$2,758,697CYOtherExpensesAmt
PY Total Expenses$2,722,560PYTotalExpensesAmt
CY Total Expenses$2,964,299CYTotalExpensesAmt
PY Revenues Less Expenses-$109,375PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$518,505CYRevenuesLessExpensesAmt
Total Assets BOY$3,382,384TotalAssetsBOYAmt
Total Assets EOY$3,608,293TotalAssetsEOYAmt
Total Liabilities BOY$563,280TotalLiabilitiesBOYAmt
Total Liabilities EOY$270,685TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,819,104NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,337,608NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE PRINCIPLES AND POLICIES OF THE NATIONAL AMERICAN LEGIONMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescALL ACTIVITIES SUPPORT THE MEMBERS USE AND ENJOYMENT OF THE LEGION HALL AND RAISING FUNDS FOR VETERANS GROUPS AND RELATED CHARITIES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document48IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee48EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The OrganizationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9496735070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1215 15TH STAddressLine1Txt
CityNEWPORT BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92663ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
B FLEMING JR
COMMANDER30.00Yes (X)Yes (X)$0$0$0
E ALONSO
1ST VICE COMMANDER10.00Yes (X)$0$0$0
R RICARD
2ND VICE COMMANDER10.00Yes (X)$0$0$0
D HEINLE
3RD VICE COMMANDER10.00Yes (X)$0$0$0
R WINE
FINANCE OFFICER20.00Yes (X)Yes (X)$0$0$0
D ZAMUDIO
ADJUTANT10.00Yes (X)$0$0$0
L BROWN
JUDGE ADVOCATE10.00Yes (X)$0$0$0
C VIGIL
DIR20.00Yes (X)$0$0$0
M MAILMAN
SERGEANT AT ARMS10.00Yes (X)$0$0$0
J ARAGANDA
DIR10.00Yes (X)$0$0$0
E PLANTO
DIR10.00Yes (X)$0$0$0
C BARRY
CHAPLAIN20.00Yes (X)$0$0$0
D ZAMUDIO
DIR10.00Yes (X)$0$0$0
M SCHUBERT
DIR10.00Yes (X)$0$0$0
N GIORDANO
DIR10.00Yes (X)$0$0$0
M BERDINE
DIR10.00Yes (X)$0$0$0
J REYNOLDS
DIR10.00Yes (X)$0$0$0
W ROBERTS
DIR10.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP INCOME713990$985,923$985,923
FACILITY FEES AND OTHER713990$586,485$586,485
MEMBER CONTRIB.722210$467,053$467,053
MARINA OPERATIONS713990$336,962$336,962
MEMBER EVENTS722210$310,912$310,912
FieldValueIRS element (for citing)
Total Program Service Revenue$2,687,335TotalProgramServiceRevenueAmt
Gross Sales Of Inventory$3,527,571GrossSalesOfInventoryAmt
Cost Of Goods Sold$2,732,102CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$795,469TotalRevenueColumnAmt
Exclusion$795,469ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,482,804TotalRevenueColumnAmt
Related Or Exempt Func Income$2,687,335RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$795,469ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$171,646TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$33,956TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$133,449TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,770TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,769TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$536,256TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$58,537TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$95,948TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$96,865TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
REPAIRS AND MAINTENANCE$547,247
ALL OTHER. UNDER 5% IND$447,352
MEMBER EVENTS$311,060
VARIOUS DONATIONS$299,980

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$212,464TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,964,299TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,987,474BOYAmt
EOY$1,852,585EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$138,755BOYAmt
EOY$210,790EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$68,577BOYAmt
EOY$72,058EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$1,850EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,336,680LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$865,670LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,187,578BOYAmt
EOY$1,471,010EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,382,384BOYAmt
EOY$3,608,293EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$480,474BOYAmt
EOY$205,608EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$82,806BOYAmt
EOY$65,077EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$563,280BOYAmt
EOY$270,685EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,767,507BOYAmt
EOY$3,286,011EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$51,597BOYAmt
EOY$51,597EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,819,104BOYAmt
EOY$3,337,608EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,382,384BOYAmt
EOY$3,608,293EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$518,505ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,682,461OtherCostOrOtherBasisAmt
Book Value$1,682,461BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$654,219OtherCostOrOtherBasisAmt
Book Value$654,219BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Depreciation$865,670DepreciationAmt
Book Value-$865,670BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,471,010TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART VI OTHER ACCUMULATED DEPRECIATIONFormAndLineReferenceDesc
ExplanationALL ACCUMULATED DEPRECIATION REPORTED ON OTHER LINE ITEM.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6THE LEGION OFFERS MEMBERSHIP TO VETERANS.
Form 990, Part VI, Section A, line 7aTHE BOARD IS ELECTED FROM THE LEGION'S MEMBERS.
Form 990, Part VI, Section A, line 7bAS SET FORTH IN THE POST'S BYLAWS.
Form 990, Part VI, Section B, line 11bALL MEMBERS OF THE BOARD REVIEW THE 990 PRIOR TO FILING.
Form 990, Part VI, Section B, line 12cANNUAL REPORTING TO THE BOARD OF DIRECTORS.
Form 990, Part VI, Section B, line 15SUBJECT TO APPROVAL BY THE BOARD.
Form 990, Part VI, Section C, line 19UPON REQUEST.