Nonprofit · EIN 46-0105102
AMERICAN LEGION AUXILIARY
Also known as 500 STATE HEADQUARTERS INC
Tax-exempt · MITCHELL, SD 57301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $373,065 | $390,113 | -$17,048 | $536,292 | $5,600 | $530,692 |
| June 30, 2024 | 990 | $372,554 | $388,353 | -$15,799 | $550,005 | $2,265 | $547,740 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $19,926
- Program service revenue
- $343,824
- Investment income
- $1,233
- Net income from gaming
- $6,118
- Net income from sales of inventory
- -$36
- Other revenue
- $8,082
Expenses
- Grants and similar amounts paid
- $10,861
- Compensation of officers, directors and key employees
- $34,000
- Other salaries and wages
- $8,000
- Salaries, compensation and benefits (total)
- $45,143
- Professional fundraising fees
- $0
- Accounting fees
- $5,807
- Occupancy
- $9,471
- Travel
- $656
Balance sheet and other
- Total assets, start of year
- $550,005
- Total assets, end of year
- $536,292
- Total liabilities, end of year
- $5,600
- Net assets, end of year
- $530,692
- Net assets without donor restrictions
- $509,058
- Net assets with donor restrictions
- $21,634
- Gross receipts
- $380,582
- Employees
- 4
- Volunteers
- 300
- Year formed
- 2000
- State of legal domicile
- SD
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAYLA KENNEDY | SECRETARY (LEFT 2/2025) Trustee or director, Officer | 35 | $22,919 |
| CHRISTINE PATNOE LEFT 122024 | TREASURER (4/2025-CURRENT) Trustee or director, Officer | 20 | $4,153 |
| JILL LAMER | MEMBER Trustee or director | 1 | $1,000 |
| PATRICE SORENSEN | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ANNA MAE WARNIER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUSAN LEARING | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| REGINA WHIPPLE | MEMBER/SECRETARY (2/2025 CHANGE) Trustee or director, Officer | 35 | $0 |
| KATHLEEN AULNER | MEMBER, CHAIRMAN Trustee or director, Officer | 4 | $0 |
| MARY JO STIER | MEMBER Trustee or director | 1 | $0 |
| KIM ANDERSON | MEMBER Trustee or director | 1 | $0 |
| HOPE SMITH | TREASURER PRO TEM (1/2025-4/2025) Trustee or director, Officer | 20 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REGINA WHIPPLE | SECRETARY (THROUGH OCT) Trustee or director, Officer | 3 | $20,266 |
| CAROL EDWARDS | SECRETARY (7/1-2/28) Trustee or director, Officer | 3 | $12,053 |
| DAWN BARBER | MEMBER Trustee or director | 1 | $1,000 |
| PATSY MADSEN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ANNAMAE WARNIER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUSIE LEARING | 2ND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| CHRISTINE PATNOE | TREASURER Trustee or director, Officer | 5 | $0 |
| KATHLEEN AULNER | MEMBER, CHAIRMAN Trustee or director, Officer | 4 | $0 |
| SUSIE CLYDE | MEMBER Trustee or director | 1 | $0 |
| JEANNINE LEOSCH | MEMBER Trustee or director | 1 | $0 |
| KAYLA KENNEDY | SECRETARY (3/1-PRESENT) Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 417 N MAIN ST, MITCHELL, SD 57301-2655
- Mailing address (990-N for 2020)
- 1045 Jennings Ave, Hot Springs SD 57747
- Principal officer (990 for 2024)
- SUSAN LEARING, 417 N MAIN STREET, MITCHELL, SD 57301
- Principal officer (990-N for 2020)
- Carol Harvey, 1545 Albany Ave, Hot Springs SD 57747
- Signed the 990
- CHRISTINE PATNOE, TREASURER
- Phone
- (605) 645-3142
- Website
- WWW.SDLEGIONAUX.ORG
- Return prepared by
- BRADY MARTZ PLLC
Mission
IN THE SPIRIT OF SERVICE, NOT SELF, THE MISSION OF THE AMERICAN LEGION AUXILIARY IS TO SUPPORT THE AMERICAN LEGION AND TO HONOR THE SACRIFICE OF THOSE WHO SERVE BY ENHANCING THE LIVES OF OUR VETERANS, MILITARY, AND THEIR FAMILIES, BOTH AT HOME AND ABROAD. FOR GOD AND COUNTRY , WE ADVOCATE FOR VETERANS, EDUCATE OUR CITIZENS, MENTOR YOUTH, AND PROMOTE PATRIOTISM, GOOD CITIZENSHIP, PEACE, AND SECURITY.
Program accomplishments
- AMERICAN LEGION AUXILIARY PROMOTES AMERICANISM, PROVIDES FOR VETERANS AND THEIR FAMILIES THROUGH THEIR PROGRAMS.
- RECEIVES DONATIONS FOR AND HELPS TO FUND VARIOUS VETERAN'S HOMES AND REHAB FACILITIES ACROSS THE STATE OF SOUTH DAKOTA. OPERATES GIFT SHOPS AT THESE FACILITIES.
- RECEIVES DONATIONS FOR AND SPONSORS TEENAGE GIRLS TO ATTEND THE AMERICAN LEGION AUXILIARY GIRL'S STATE WEEK SESSION. THIS SESSION PROVIDES EDUCATION INTO GOVERNMENT AND HOW IT RUNS AT CITY, COUNTY AND STATE.
- DISTRIBUTE POPPIES TO HONOR SACRIFICE OF THOSE WHO SERVED AND DIED FOR OUR COUNTRY IN ALL WARS.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0105102
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0964: AMERICAN LEGION AUXILIARY
- Assets (IRS master file)
- $536,292
- Income (IRS master file)
- $380,582
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $373,065 | $390,113 | $536,292 | IRS |
| 990 | June 2024 | $372,554 | $388,353 | $550,005 | IRS |
| 990-N for 2020 Officer: Carol Harvey | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990-N for 2018 | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2019 | – | – | – | 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 46-0105102).
Questions about AMERICAN LEGION AUXILIARY
- What is the EIN of AMERICAN LEGION AUXILIARY?
- The employer identification number (EIN) of AMERICAN LEGION AUXILIARY is 46-0105102.
- Is AMERICAN LEGION AUXILIARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION AUXILIARY 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 AUXILIARY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION AUXILIARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of AMERICAN LEGION AUXILIARY?
- The 990 for the year ended June 30, 2025 names SUSAN LEARING.
- Who are the officers and directors of AMERICAN LEGION AUXILIARY?
- The 990 for the year ended June 30, 2025 lists 11 people; 3 received compensation from the organization, the highest $22,919 (KAYLA KENNEDY, SECRETARY (LEFT 2/2025)).
- How much revenue does AMERICAN LEGION AUXILIARY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $373,065, expenses of $390,113 and total assets of $536,292 at year end.
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