Nonprofit · EIN 46-0217759
AMERICAN LEGION
Also known as 17 CODINGTON COUNTY INC
Tax-exempt · WATERTOWN, SD 57201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2023 | 990 | $346,651 | $364,867 | -$18,216 | $391,058 | $5,894 | $385,164 |
Financial details: 990 for the year ended April 30, 2023
Revenue
- Contributions, gifts and grants
- $28,475
- Membership dues
- $14,198
- Program service revenue
- $253,707
- Investment income
- $6,798
- Net gain from sales of assets
- $3,797
- Net income from gaming
- $53,496
- Other revenue
- $57,671
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $115,207
- Salaries, compensation and benefits (total)
- $126,633
- Professional fundraising fees
- $0
- Accounting fees
- $405
- Occupancy
- $39,847
- Depreciation
- $11,127
- Program services (functional)
- $351,879
- Management and general (functional)
- $12,988
Balance sheet and other
- Total assets, start of year
- $398,615
- Total assets, end of year
- $391,058
- Total liabilities, end of year
- $5,894
- Net assets, end of year
- $385,164
- Land, buildings and equipment
- $206,287
- Gross unrelated business income
- $5,393
- Gross receipts
- $929,104
- Employees
- 12
- Year formed
- 1925
- 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 April 30, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TODD BLAIR | FINANCE OFFICER Trustee or director, Officer | 20 | $0 |
| WOLFGANG MIGGE | ADJUTANT Trustee or director, Officer | 20 | $0 |
| DANA JONES | COMMANDER Trustee or director, Officer | 20 | $0 |
| MONTE MONTGOMERY | 1ST VICE COMMANDER Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 292, WATERTOWN, SD 57201-0292
- In care of
- % WOLFGANG MIGGE
- Signed the 990
- MARK STOLP, FINANCE OFFICER
- Return prepared by
- Ledgers Inc
Mission
VETERANS PROGRAMS AND SERVICE TO COMMUNITY
Program accomplishments
- COMMUNITY VETERANS PROGRAMS, SERVICE TO COMMUNITY, AMERICAN LEGION BASEBALL, SOUTH DAKOTA BOYS STATE, AVENUE OF FLAGS, AMERICANISM AND VARIOUS DONATIONSExpenses $351,879
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | Not on file |
| 2023 | April 30, 2024 | September 16, 2024 | Not on file |
At risk of automatic revocation
None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.
IRS record
- EIN
- 46-0217759
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1934
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2023 | $346,651 | $364,867 | $391,058 | XML |
| 990 | April 2022 | $327,296 | $322,589 | $398,615 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 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 46-0217759).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 46-0217759.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1934.
- 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 April 30, 2026) is due September 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 April 2023.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended April 30, 2023 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended April 30, 2023 it reported revenue of $346,651, expenses of $364,867 and total assets of $391,058 at year end.
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