Nonprofit · EIN 20-1360036
AMERICAN LEGION
Also known as 347 BOOKER TO OLIVER
Tax-exempt (reinstated) · FAIRFIELD, AL 35064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $93,651 | $136,590 | -$42,939 | $25,277 | $19,685 | $5,592 |
| June 30, 2024 | 990 | $101,817 | $80,395 | $21,422 | $66,734 | $18,203 | $48,531 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $121,433
- of which government grants
- $101,298
- Membership dues
- $16,847
- Program service revenue
- $0
- Investment income
- $1
- Net income from sales of inventory
- -$27,783
- Other revenue
- -$27,783
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $28,000
- Occupancy
- $59,921
- Program services (functional)
- $76,669
- Management and general (functional)
- $59,921
Balance sheet and other
- Total assets, start of year
- $66,734
- Total assets, end of year
- $25,277
- Total liabilities, end of year
- $19,685
- Net assets, end of year
- $5,592
- Gross receipts
- $590,295
- Employees
- 44
- Volunteers
- 4,570
- Year formed
- 1957
- State of legal domicile
- AL
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 |
|---|---|---|---|
| ADRIENNE COLEMAN | COMMANDER Officer | 4 | $0 |
| COREY GRANT | 1ST VICE COMMANDER Officer | 4 | $0 |
| ANTHONY WINDSOR | 2ND VICE COMMANDER Officer | 4 | $0 |
| CLARENCE FAIRER | FINANCE OFFICER Officer | 8 | $0 |
| SHELIA TYSON | JUDGE ADVOCATE Officer | 2 | $0 |
| KENNETH RICHARDSON | SERVICE OFFICER Officer | 2 | $0 |
| JESSIE KINARD | ADJUTANT Officer | 2 | $0 |
| TERRY ANDERSON | SERGEANT AT ARMS Officer | 1 | $0 |
| RANDALL SMITH | EXECUTIVE DIRECTOR Officer | 20 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHELIA TYSON | JUDGE ADVOCATE Officer | 2 | $0 |
| KENNETH RICHARDSON | SERVICE OFFICER Officer | 2 | $0 |
| RANDALL SMITH | EXECUTIVE DIRECTOR Officer | 20 | $0 |
| CLARENCE FAIRER | FINANCE OFFICER Officer | 8 | $0 |
| LUTHER JARMON | COMMANDER Officer | 4 | $0 |
| COREY GRANT | 1ST VICE COMMANDER Officer | 4 | $0 |
| ANTHONY WINDSOR | 2ND VICE COMMANDER Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 5021 GARY AVE, FAIRFIELD, AL 35064-1350
- In care of
- % RANDALL SMITH
- Mailing address (990-N for 2022)
- 5021 Gary Avenue, Fairfield AL 35064
- Principal officer (990 for 2024)
- RANDALL SMITH, 5021 GARY AVENUE, FAIRFIELD, AL 35064
- Principal officer (990-N for 2022)
- Sidney O Brewer, 5021 Gary Avenue, Fairfield AL 35064
- Signed the 990
- RANDALL SMITH, EXECUTIVE DIRECTOR
- Phone
- (205) 781-5244
- Return prepared by
- BREWER ACCOUNTING ASSOCIATES LLC
Mission
PROMOTE AMERICAN PATRIOTISM BYSUPPORTING VETERANS PROGRAMS, YOUTH PROGRAMS, COLLEGE SCHOLARSHIPS,PATRIOTIC MOTORCYCLE RIDES/ FUNERAL ESCORTS, AND SPONSORING SPECIAL EVENTS ON VETERANS AND MEMORIAL DAY.
Program accomplishments
- SUPPORTED VETERANS PROGRAMS TO INCLUDE HANDLING FIVE (5) VA CASES; 375 VOLUNTEER HRS AT VA HOSPITAL; COMMUNITY SERVICES WITH 125 VOLUNTEERS AT A COST OF $1,500; BLOOD DONORS PROVIDING 100 UNITS; 375 SUICIDE PREVENTION BUDDY CHECKS UNDER THE BE THE ONE PROGRAM IN WHICH 2 MEMBERS UNDERWENT TRAINING; PARTICIPATED IN TWO CAREER FAIR; AND BEREAVEMENTS FOR OUR MEMBERS.Expenses $27,150
- THROUGH OUR AMERICANISM PROGRAM WE HELD OUR ANNUAL VETERANS DAY AND MEMORIAL DAY PROGRAMS FOR MEMBERS, ALL VETERANS, AND DIGINATARIES THROUGHOUT THE COMMUNITY; OUR 32 SONS OF THE AMERICAN LEGION CONDUCTED FLAG DAY, CHILD WELLFARE FOUNDATION, AND SUPPORTED RONALD MCDONALD HOUSE WITH 3 DOATIONS AND 15 VOLUNTEER HOURS. OUR 52 LEGION RIDERS ESCORTED 10 VETERANS WITH FUNERAL HONORS AT A COST OF $1,000. SUPPORTED THE 911 AND LEGACY RUNS.Expenses $27,019
- IN OUR CHILDREN AND YOUTH PROGRAM WE SPONSORED OUR BOY SCOUT TROOP CONSISTING OF 14 BOYS SCOUTS AT COST 0F $2,000, 2 STUDENTS IN BOYS STATE FOR $225; TWO COLLEGE SCHOLARSHIPS FOR $2,000; VETERANS IN THE CLASSROOM, HALLOWEEN SAFETY; CHILDREN ACTIVITIES COSTING $1,500 AND PROVIDED ADDITIONAL GOODS VALUED AT APPROXIMATELY $2,000 TO 75 CHILDREN WITH 125 VOLUNTEER HOURS.Expenses $22,500
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
- 20-1360036
- 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)
- $25,277
- Income (IRS master file)
- $590,295
Revocation and reinstatement
- Exemption revoked
- November 15, 2018
- Posted by the IRS
- March 11, 2019
- Reinstated
- Effective June 15, 2019
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 | June 2025 | $93,651 | $136,590 | $25,277 | IRS |
| 990 | June 2024 | $101,817 | $80,395 | $66,734 | XML |
| 990-N for 2022 Officer: Sidney O Brewer | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2022 | $338,207 | $51,969 | $300,828 | IRS |
| 990 | June 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 20-1360036).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 20-1360036.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2018 and reinstated it effective June 15, 2019.
- 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 RANDALL SMITH.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $93,651, expenses of $136,590 and total assets of $25,277 at year end.
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