Nonprofit · EIN 35-0144300
AMERICAN LEGION
Also known as 70 VICTORY POST
Tax-exempt · SHELBYVILLE, IN 46176
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $221,436 | $217,447 | $3,989 | $961,984 | $2,766 | $959,218 |
| July 31, 2024 | 990 | $208,547 | $232,685 | -$24,138 | $950,200 | $2,947 | $947,253 |
| July 31, 2023 | 990 | $209,946 | $230,542 | -$20,596 | $929,164 | $2,309 | $926,855 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $18,881
- Membership dues
- $13,541
- Program service revenue
- $0
- Investment income
- $7
- Net rental income
- $8,220
- Net income from gaming
- $84,665
- Net income from sales of inventory
- $104,741
- Other revenue
- $202,548
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $43,125
- Salaries, compensation and benefits (total)
- $46,424
- Professional fundraising fees
- $0
- Accounting fees
- $2,500
- Occupancy
- $75,801
- Travel
- $650
- Management and general (functional)
- $217,447
Balance sheet and other
- Total assets, start of year
- $950,200
- Total assets, end of year
- $961,984
- Total liabilities, end of year
- $2,766
- Net assets, end of year
- $959,218
- Land, buildings and equipment
- $809,043
- Gross receipts
- $777,052
- Employees
- 2
- Volunteers
- 20
- Year formed
- 1919
- State of legal domicile
- IN
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bryan Hartung | Commander Officer | 1 | $0 |
| Chris Ryhal | 1st Vice Officer | 1 | $0 |
| Brian DuVelius | 2nd Vice Officer | 1 | $0 |
| Robert Cooper | Finance Officer | 1 | $0 |
| Daniel Adams | Adjutant Officer | 1 | $0 |
| Kenneth Toll | Sgt at Arms Officer | 1 | $0 |
| Brad Jones | Chaplin Officer | 1 | $0 |
| Patricia Jolly | Historian Officer | 1 | $0 |
990 for the year ended July 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Clapp | Commander Officer | 1 | $0 |
| Roger Clark | 1st Vice Officer | 1 | $0 |
| Chris Ryhal | 2nd Vice Officer | 1 | $0 |
| Robert Cooper | Finance Officer | 1 | $0 |
| William Pease | Adjutant Officer | 1 | $0 |
| Kenneth Toll | Sgt at Arms Officer | 1 | $0 |
| Brad Jones | Chaplin Officer | 1 | $0 |
| David Webb | Historian Officer | 1 | $0 |
990 for the year ended July 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH MEMARIAN | COMMANDER Officer | 0 | $0 |
| JEFF ROOKS | FIRST VICE Officer | 0 | $0 |
| DENNIS BURRIS | SECOND VICE Officer | 0 | $0 |
| ROBERT COOPER | FINANCE Officer | 0 | $0 |
| WILLIAM PEASE | ADJUTANT Officer | 0 | $0 |
| DONALD PAINE | SGT ARMS Officer | 0 | $0 |
| BRYAN HARTUNG | CHAPLIN Officer | 0 | $0 |
| DAVID WEBB | HISTORIAN Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1125 MILLER AVE, SHELBYVILLE, IN 46176-2357
- In care of
- % JAMES CLAPP
- Principal officer (990 for 2024)
- James Clapp, 1125 MILLER AVE, SHELBYVILLE, IN 461762357
- Signed the 990
- Bryan hartung, Commander
- Phone
- (317) 392-3158
Mission
Veterans organization performing charitable work within the community.
Program accomplishments
- N A0
- N A0
- N A0
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 35-0144300
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $961,984
- Income (IRS master file)
- $777,052
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $221,436 | $217,447 | $961,984 | XML |
| 990 | July 2024 | $208,547 | $232,685 | $950,200 | XML |
| 990 | July 2023 | $209,946 | $230,542 | $929,164 | XML |
| 990 | July 2022 | $208,398 | $210,254 | $934,266 | IRS |
| 990 | July 2021 | – | – | – | 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 35-0144300).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 35-0144300.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- 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 July 31, 2026) is due December 15, 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 July 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 names James Clapp.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $221,436, expenses of $217,447 and total assets of $961,984 at year end.
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