Nonprofit · EIN 23-7075958
AMERICAN LEGION
Also known as POST 7, American Legion Post- 7
Tax-exempt (reinstated) · FRANKFORT, KY 40601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $491,144 | $205,970 | $285,174 | $619,719 | $699 | $619,020 |
| December 31, 2024 | 990 | $223,956 | $145,516 | $78,440 | $335,286 | $1,440 | $333,846 |
| December 31, 2023 | 990 | $108,254 | $53,043 | $55,211 | $255,945 | $0 | $255,945 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $491,144
- Other revenue
- $491,144
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $18,114
- Salaries, compensation and benefits (total)
- $19,856
- Professional fundraising fees
- $0
- Accounting fees
- $1,250
- Travel
- $3,141
Balance sheet and other
- Total assets, start of year
- $335,286
- Total assets, end of year
- $619,719
- Total liabilities, end of year
- $699
- Net assets, end of year
- $619,020
- Gross receipts
- $941,728
- Employees
- 1
- Year formed
- 1931
- State of legal domicile
- KY
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY MEANS | COMMANDER Officer | 40 | $0 |
| CHRIS HETTINGER | FIRST VP Officer | 10 | $0 |
| GEORGE RATLIFF | SECOND VP Officer | 1 | $0 |
| BOB KELLY | SERVICE OFFICER Officer | 4 | $0 |
| MIKE STENGAL | SGT OF ARMS Officer | 4 | $0 |
| JOHN DIAZ | FINANCIAL OFFICER Officer | 40 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY MEANS | COMMANDER Officer | 40 | $0 |
| MIKE SCHANO | FIRST VP Officer | 4 | $0 |
| JIM DIAZ | SECOND VP Officer | 4 | $0 |
| JEFF SMITH | ADJUTANT Officer | 1 | $0 |
| JOE BILBY | LEGAL Officer | 1 | $0 |
| BOB KELLY | SERVICE OFFICER Officer | 1 | $0 |
| MIKE STENGAL | SGT OF ARMS Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY MEANS | COMMANDER Officer | 40 | $0 |
| MIKE SCHANO | FIRST VP Officer | 4 | $0 |
| JIM DIAZ | SECOND VP Officer | 4 | $0 |
| JEFF SMITH | ADJUTANT Officer | 1 | $0 |
| JOE BILBY | LEGAL Officer | 1 | $0 |
| BOB KELLY | SERVICE OFFICER Officer | 1 | $0 |
| MIKE STENGAL | SGT OF ARMS Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 164 VERSAILLES RD, FRANKFORT, KY 40601-3208
- In care of
- % JOE BILBY
- Mailing address (990-N for 2013)
- PO Box 263, Frankfort KY 40602
- Principal officer (990 for 2025)
- RANDY MEANS, 164 VERSAILLES ROAD, FRANKFORT, KY 40601
- Principal officer (990-N for 2013)
- Silas Noel, PO Box 263, Frankfort KY 40602
- Signed the 990
- RANDY MEANS, COMMANDER
- Phone
- (502) 409-1778
- Return prepared by
- Layman and Mills CPA's LLC
Mission
PROMOTING THE SOCIAL ASSOCIATION OF VETERANS HANDLING POST BUSINESS IN TWICE-MONTHLY MEETINGS SUPPORTING CIVIC, EDUCATIONAL, AND PATRIOTIC ACTIVITIES GIVING SUPPORT TO CHARITABLE EFFORTS IN FRANKLIN COUNTY, INCLUDING EFFORTS TO SUPPORT VETERANS.
Program accomplishments
- HOSTING COMMMUNITY-ORIENTED EVENTS ON HOLIDAYS
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 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7075958
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $619,719
- Income (IRS master file)
- $941,728
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- August 16, 2017
- Reinstated
- Effective March 15, 2022
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 | December 2025 | $491,144 | $205,970 | $619,719 | XML |
| 990 | December 2024 | $223,956 | $145,516 | $335,286 | IRS |
| 990 | December 2023 | $108,254 | $53,043 | $255,945 | XML |
| 990 | December 2022 | $41,893 | $52,540 | $200,734 | IRS |
| 990-N for 2013 Officer: Silas Noel | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
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 23-7075958).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-7075958.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective March 15, 2022.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 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 AMERICAN LEGION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names RANDY MEANS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $491,144, expenses of $205,970 and total assets of $619,719 at year end.
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