Nonprofit · EIN 35-0800664
AMERICAN LEGION POST 0002 CLAY COUNTY POST
Tax-exempt · BRAZIL, IN 47834
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $394,904 | $387,013 | $7,891 | $348,877 | -$11,938 | $360,815 |
| December 31, 2024 | 990 | $299,805 | $261,122 | $38,683 | $340,986 | -$11,983 | $352,969 |
| December 31, 2023 | 990 | $408,906 | $336,202 | $72,704 | $302,393 | -$11,938 | $314,331 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $505,481
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- -$110,577
- Other revenue
- -$110,577
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $60,629
- Program services (functional)
- $387,013
Balance sheet and other
- Total assets, start of year
- $340,986
- Total assets, end of year
- $348,877
- Total liabilities, end of year
- -$11,938
- Net assets, end of year
- $360,815
- Net assets without donor restrictions
- $360,815
- Gross receipts
- $505,481
- Employees
- 0
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LONNIE BOYCE | COMMANDER Officer | 25 | $0 |
| WILLIAM BRAINARD | ADJUTANT Officer | 25 | $0 |
| ANTHONY SMILEY | FINANCE OFFICER Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LONNIE BOYCE | COMMANDER Officer | 25 | $0 |
| WILLIAM BRAINARD | ADJUTANT Officer | 25 | $0 |
| ANTHONY SMILEY | FINANCE OFFICER Officer | 5 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LONNIE BOYCE | COMMANDER Officer | 25 | $0 |
Address and contacts
- Address (IRS master file)
- 10 N DEPOT ST, BRAZIL, IN 47834-2157
- In care of
- % LONNIE BOYCE
- Principal officer (990 for 2025)
- LONNIE BOYCE OFFICER, 10 N DEPOT ST, BRAZIL, IN 47834
- Signed the 990
- LONNIE BOYCE OFFICER, COMMANDER
- Phone
- (812) 442-6232
- 990-N for 2014 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Randy Kaelber, 29 E Co Rd 600 N, Brazil IN 47834. Mailing address: PO Box 9, Brazil IN 47834.
- Return prepared by
- Stadler & Company - Brazil
Mission
TO PROMOTE SOCIAL WELFARE OF THE MEMBERS & THE COMMUNITY THROUGH PATRIOTIC ACTIVITIES. TO PROVIDE & SUPPORT PROGRAMS TO PERPETUATE THE MEMORY & WELFARE OF THOSE WHO HAVE SERVED IN THE ARMED FORCES.
Program accomplishments
- THE POST OPERATES A BAR FOR ITS MEMBER TO HAVE A PLACE TO SOCIALIZE WITH FELLOW VETERANS. BANDS ARE ALSO BROUGHT IN FIVE OR SIX TIMES A YEAR FOR THE ENTERTAINMENT OF MEMBERS AND THEIR GUESTS. THE BAR IS OPEN MONDAY - SATURDAY FROM 10 TO 2 AND SOME SUNDAYS.Expenses $387,013
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
- 35-0800664
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $348,877
- Income (IRS master file)
- $505,481
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $394,904 | $387,013 | $348,877 | IRS |
| 990 | December 2024 | $299,805 | $261,122 | $340,986 | IRS |
| 990 | December 2023 | $408,906 | $336,202 | $302,393 | XML |
| 990 | December 2022 | $673,406 | $536,736 | $230,192 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Randy Kaelber Filed under this EIN, most likely by a chapter or affiliate | December 31, 2014 | ≤ $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 35-0800664).
Questions about AMERICAN LEGION POST 0002 CLAY COUNTY POST
- What is the EIN of AMERICAN LEGION POST 0002 CLAY COUNTY POST?
- The employer identification number (EIN) of AMERICAN LEGION POST 0002 CLAY COUNTY POST is 35-0800664.
- Is AMERICAN LEGION POST 0002 CLAY COUNTY POST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1940.
- Which annual return does AMERICAN LEGION POST 0002 CLAY COUNTY POST 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 POST 0002 CLAY COUNTY POST 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 POST 0002 CLAY COUNTY POST 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 POST 0002 CLAY COUNTY POST?
- The 990 for the year ended December 31, 2025 names LONNIE BOYCE OFFICER.
- Who are the officers and directors of AMERICAN LEGION POST 0002 CLAY COUNTY POST?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 0002 CLAY COUNTY POST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $394,904, expenses of $387,013 and total assets of $348,877 at year end.
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