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Nonprofit · EIN 35-0561039

AMERICAN LEGION

Also known as 137 R SMITH POST

Tax-exempt · NEW CASTLE, IN 47362

Financials

$156K$132K2023$172K$198K2024$213K$156K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$212,718$155,867$56,851$171,543$0$171,543
December 31, 2024990$172,323$197,901-$25,578$157,804$0$157,804
December 31, 2023990$156,332$131,671$24,661$156,804$0$156,804
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$25,907
Membership dues
$15,351
Program service revenue
$0
Investment income
$0
Net rental income
$2,440
Net income from gaming
$100,202
Net income from sales of inventory
$76,354
Other revenue
$186,811

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$922
Accounting fees
$140
Occupancy
$24,855
Depreciation
$402
Program services (functional)
$119,884
Management and general (functional)
$35,983

Balance sheet and other

Total assets, start of year
$157,804
Total assets, end of year
$171,543
Total liabilities, end of year
$0
Net assets, end of year
$171,543
Land, buildings and equipment
$1,335
Gross receipts
$678,493
Employees
0
Volunteers
30
Year formed
1963
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
ROBERT LUENEBRINKCOMMANDER
Trustee or director, Officer
5$0
SCOTT SPAULDING1ST VICE COMMANDER
Trustee or director, Officer
5$0
LACY MORRISEXECUTIVE BOARD MEMBER
Trustee or director
5$0
Pam StewartFinance Officer
Trustee or director
5$0
FRED BEAMEXECUTIVE BOARD MEMBER
Trustee or director
5$0
Steve KozaAdjutant
Trustee or director, Officer
5$0
JIM REESPAST COMMANDER
Trustee or director, Officer
5$0
WILLIAM COLVIN2ND VICE COMMANDER
Officer
5$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
ROBERT LUENEBRINKCOMMANDER
Trustee or director, Officer
5$0
SCOTT SPAULDING1ST VICE COMMANDER
Trustee or director, Officer
5$0
WILLIAM COLVIN2ND VICE COMMANDER
Trustee or director, Officer
5$0
LACY MORRISEXECUTIVE BOARD MEMBER
Trustee or director
5$0
BENNIE RAINSEXECUTIVE BOARD MEMBER
Trustee or director
5$0
FRED BEAMEXECUTIVE BOARD MEMBER
Trustee or director
5$0
WILLIAM BAKERFINANCE OFFICER
Trustee or director
5$0
JIM REESPASS COMMANDER
Trustee or director
5$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
ROBERT LUENEBRINKCOMMANDER
Trustee or director, Officer
5$0
SCOTT SPAULDING1ST VICE COMMANDER
Trustee or director, Officer
5$0
WILLIAM COLVIN2ND VICE COMMANDER
Trustee or director, Officer
5$0
CHRIS NICHOLSON3 YR TRUSTEE
Trustee or director
5$0
PHIL MARSH2 YR TRUSTEE
Trustee or director
5$0
STEVE SHOSTLE1 YR TRUSTEE
Trustee or director
5$0
BONNIE CARYEXECUTIVE BOARD MEMBER
Trustee or director
5$0
LACY MORRISEXECUTIVE BOARD MEMBER
Trustee or director
5$0
BENNIE RAINSEXECUTIVE BOARD MEMBER
Trustee or director
5$0
FRED BEAMEXECUTIVE BOARD MEMBER
Trustee or director
5$0
WILLIAM BAKEREXECUTIVE BOARD MEMBER
Trustee or director
5$0
ROBERT LUENEBRINKGAMING MANAGER
Trustee or director
5$0

Address and contacts

Address (IRS master file)
419 NEW YORK AVE, NEW CASTLE, IN 47362-4962
In care of
% BOB LUENEBRINK
Principal officer (990 for 2025)
Robert Luenebrink, 419 NEW YORK AVE, New Castle, IN 47362
Signed the 990
Robert Luenebrink, Board member
Phone
(765) 524-9044
Return prepared by
H AND R BLOCK

Mission

OUR MISSION IS TO PROMOTE A STRONG NATIONAL SECURITY, TO PROMOTE THE CARE AND BENEFIT OF VETERANS, TO PROMOTE THE MENTORING OF YOUTH, TO PROMOTE PATRIOTISM AND HONOR.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE SCHOLARSHIPS AND GRANTS TO LOCAL STUDENTS AND ORGANIZATIONS
    Expenses $20,211
  • TO PROVIDE SERVICES TO VETERANS AND THEIR FAMILIES
    Expenses $140,801

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
35-0561039
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$171,543
Income (IRS master file)
$678,493

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$212,718$155,867$171,543XML
990December 2024$172,323$197,901$157,804XML
990December 2023$156,332$131,671$156,804XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2018–––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 35-0561039).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 35-0561039.
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 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 Robert Luenebrink.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 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 December 31, 2025 it reported revenue of $212,718, expenses of $155,867 and total assets of $171,543 at year end.

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