Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 48-0491250

AMERICAN LEGION

Also known as 1 CAPITOL

Tax-exempt · TOPEKA, KS 66614

Financials

$18K$14K2023
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2024990$18,389$14,039$4,350$325,401$0$325,401
Financial details: 990 for the year ended June 30, 2024

Revenue

Contributions, gifts and grants
$5,928
Membership dues
$5,757
Program service revenue
$0
Investment income
$11,601
Other revenue
$860

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$460
Occupancy
$3,120
Program services (functional)
$14,039

Balance sheet and other

Total assets, start of year
$309,842
Total assets, end of year
$325,401
Total liabilities, end of year
$0
Net assets, end of year
$325,401
Publicly traded securities
$268,127
Net assets without donor restrictions
$325,401
Gross receipts
$18,389
Employees
0
Year formed
1931
State of legal domicile
KS

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
DICK PASSOWEXECUTIVE BOARD
Trustee or director
1$0
MIKE EMERSONEXECUTIVE BOARD
Trustee or director
5$0
LARRY PATRICKEXECUTIVE BOARD
Trustee or director
1$0
GARY HURLEYEXECUTIVE BOARD
Trustee or director
2$0
ROY CORBEREXECUTIVE BOARD
Trustee or director
1$0
BOB ROESEREXECUTIVE BOARD
Trustee or director
1$0
MIKE LEEPEREXECUTIVE BOARD
Trustee or director
1$0
STANLEY WILCHEXECUTIVE BOARD
Trustee or director
1$0
LARRY RINKERADJUTANT
Officer
3$0
JACK VALLIEREVICE COMMANDER
Officer
2$0
STANLEY SPICEFINANCE OFFICER
Officer
3$0
LEON RUPERTCOMMANDER
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 198, TOPEKA, KS 66614-0000
In care of
% AMERICAN LEGION CAPITOL POST 1
Mailing address (990-N for 2024)
PO Box 198, Topeka KS 66614
Principal officer (990-N for 2024)
Stan Spice, PO Box 198, Topeka KS 66614
Signed the 990
STANLEY SPICE, FINANCIAL SECRE
Return prepared by
Paul A Honaker CPA PA

Mission

A VETERANS ORGANIZATION THAT PROVIDES SERVICES FOR VETERANS, ACTIVITIES FOR YOUTH & CHILDREN, SCHOLARSHIPS, & ROTC.

990 for the year ended June 30, 2024

Program accomplishments

  • PROVIDES ACTIVITIES FOR YOUTH AND CHILDREN, SCHOLARSHIPS, ROTC, AND PROMOTES PATRIOTISM AND PROVIDES SERVICES FOR VETERANS.
    Expenses $14,039
  • LEGION RIDERS PROMOTES MOTORCYCLE SAFETY AND SUPPORTS PROGRAM EVENTS, PARADES, AND OTHER CEREMONIES OF THE AMERICAN LEGION
  • SONS OF AMERICAN LEGION PROVIDES SUPPORT FOR VETERANS AND VETERANS ORGANIZATIONS THROUGH CHILDREN AND GRANDCHILDREN OF MEMBERS AND MAINTAINS THE BURIAL FLAGS OF FALLEN VETERANS.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990-N on file
2023June 30, 2024November 15, 2024990 on file

File the 2025 990-N for AMERICAN LEGION

Due November 16, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
48-0491250
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
June
Files
Form 990-N (e-Postcard)
Group exemption
0925: AMERICAN LEGION

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2024
Officer: Stan Spice
June 30, 2025≤ $50,000 receipts––e-Postcard
990June 2024$18,389$14,039$325,401XML
990June 2023$7,186$12,663$309,842IRS
990June 2022–––IRS
990June 2021–––IRS
990June 2019–––IRS
990June 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 48-0491250).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 48-0491250.
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-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of AMERICAN LEGION 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 last file with the IRS?
The latest return in the IRS public files is the 990-N for 2024 for the year ended June 30, 2025.
Who is the principal officer of AMERICAN LEGION?
The 990-N for 2024 names Stan Spice.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended June 30, 2024 lists 12 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended June 30, 2024 it reported revenue of $18,389, expenses of $14,039 and total assets of $325,401 at year end.

Other nonprofits in TOPEKA

All nonprofits in TOPEKA · Kansas