Nonprofit · EIN 42-0639410
AMERICAN LEGION
Also known as 668 POST
Tax-exempt · WEST POINT, IA 52656
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $95,228 | $67,055 | $28,173 | $491,414 | $0 | $491,414 |
| December 31, 2024 | 990 | $76,080 | $72,091 | $3,989 | $463,241 | $0 | $463,241 |
| December 31, 2023 | 990 | $138,881 | $64,803 | $74,078 | $459,252 | $0 | $459,252 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $55,584
- Membership dues
- $2,520
- Program service revenue
- $35,937
- Investment income
- $3,707
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $12,323
Balance sheet and other
- Total assets, start of year
- $463,241
- Total assets, end of year
- $491,414
- Total liabilities, end of year
- $0
- Net assets, end of year
- $491,414
- Land, buildings and equipment
- $306,785
- Net assets without donor restrictions
- $491,414
- Gross unrelated business income
- $35,937
- Gross receipts
- $95,228
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1949
- State of legal domicile
- IA
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 |
|---|---|---|---|
| CARRIE GREENE | MANAGER Trustee or director | 2 | $0 |
| RAY KROGMEIER | FINANCE SECRETARY Trustee or director | 1 | $0 |
| TERRY CONGER | COMMANDER Trustee or director | 1 | $0 |
| CODY HUNOLD | FINANCE OFFICER Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARRIE GREENE | MANAGER Trustee or director | 2 | $0 |
| RAY KROGMEIER | FINANCE SECRETARY Trustee or director | 1 | $0 |
| TERRY CONGER | COMMANDER Trustee or director | 1 | $0 |
| CODY HUNOLD | FINANCE OFFICER Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN LAMPE | COMMANDER Trustee or director | 1 | $0 |
| RAY KROGMEIER | FINANCE SECRETARY Trustee or director | 1 | $0 |
| CARRIE GREENE | MANAGER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 309 5TH ST, WEST POINT, IA 52656-7701
- In care of
- % RAY KROGMEIER
- Signed the 990
- RAY KROGMEIER, FINANCE OFFICER
- Phone
- (319) 837-6711
- Return prepared by
- Merschman Tax & Accounting
Mission
SERVICE FOR VETERANS OF ARMED SERVICES, PUT UP FLAGS FOR SERVICE FOR VETERANS OF ARMED SERVICES, HANG FLAGS FOR MEMORIAL DAY, HONOR GUARD FOR FUNERALS, MARCH IN PARADES, ETC.
Program accomplishments
- PROVIDE WHEEL CHAIRS TO DISABLED VETERANS, PERFORM AT FUNERALS AND PARADES, PROVIDE HELP TO DISABLED VETERANS.
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
- 42-0639410
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $491,414
- Income (IRS master file)
- $95,228
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $95,228 | $67,055 | $491,414 | XML |
| 990 | December 2024 | $76,080 | $72,091 | $463,241 | XML |
| 990 | December 2023 | $138,881 | $64,803 | $459,252 | XML |
| 990 | December 2022 | $62,679 | $58,894 | $385,174 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 42-0639410).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 42-0639410.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- 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 are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 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 $95,228, expenses of $67,055 and total assets of $491,414 at year end.
Other nonprofits in WEST POINT
- HOLY TRINITY CATHOLIC SCHOOLS EDUCATIONAL FOUNDATION EIN 42-1330855 · last filed 990 for 2024
- WEST POINT COMMUNITY CLUB INC EIN 42-1210865 · last filed 990 for 2025
- WEST POINT-ST PAUL FIRE DEPARTMENTS INC EIN 84-2361867 · last filed 990 for 2025
- WEST POINT PUBLIC LIBRARY FOUNDATION EIN 42-1516758 · last filed 990-EZ for 2025
- WEST POINT AREA HISTORICAL SOCIETY EIN 42-1217725 · last filed 990-N for 2025
- NATIONAL ASSOCIATION OF RETIRED & VETERAN RAILWAY EMPLOYEES EIN 51-0218736 · last filed 990-N for 2025
- AMERICAN LEGION AUXILIARY EIN 42-6095710 · last filed 990-N for 2024
- WEST POINT COMMUNITY FIREWORKS COMMITTEE EIN 42-1476842 · last filed 990-N for 2025