Nonprofit · EIN 48-0518303
AMERICAN LEGION
Also known as 45 POST EARL C GORMLEY
Tax-exempt · JUNCTION CITY, KS 66441
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $200,305 | $206,649 | -$6,344 | $544,105 | $1,005 | $543,100 |
| December 31, 2024 | 990 | $216,713 | $233,553 | -$16,840 | $548,042 | -$1,338 | $549,380 |
| December 31, 2023 | 990 | $256,855 | $244,382 | $12,473 | $555,562 | -$1,094 | $556,656 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $28,678
- Membership dues
- $16,930
- Program service revenue
- $0
- Investment income
- $188
- Net income from fundraising events
- -$3,305
- Net income from gaming
- $22,588
- Net income from sales of inventory
- $127,853
- Other revenue
- $171,439
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $5,342
- Other salaries and wages
- $62,013
- Salaries, compensation and benefits (total)
- $67,520
- Professional fundraising fees
- $0
- Legal fees
- $300
- Accounting fees
- $2,064
- Occupancy
- $21,257
- Travel
- $107
- Depreciation
- $3,163
- Program services (functional)
- $206,649
Balance sheet and other
- Total assets, start of year
- $548,042
- Total assets, end of year
- $544,105
- Total liabilities, end of year
- $1,005
- Net assets, end of year
- $543,100
- Land, buildings and equipment
- $380,614
- Publicly traded securities
- $100,637
- Gross receipts
- $334,230
- Employees
- 9
- Year formed
- 2000
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN ABEL | COMMANDER Officer | 20 | $0 |
| JAMES NELSON | 1ST VICE COMMANDER Officer | 20 | $0 |
| LLYOD DAVID HILL | 2ND VICE COMMANDER Officer | 20 | $0 |
| MATTEW S BAUSCH | FINANCE OFFICER Officer | 20 | $0 |
| JOHN SIMON | ADJUTANT Officer | 20 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN ABEL | COMMANDER Officer | 20 | $0 |
| JAMES NELSON | 1ST VICE COMMANDER Officer | 20 | $0 |
| LLYOD DAVID HILL | 2ND VICE COMMANDER Officer | 20 | $0 |
| MATTHEW S BAUSCH | FINANCE OFFICER Officer | 20 | $0 |
| JOHN SIMON | ADJUTANT Officer | 20 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK NEAL | COMMANDER Officer | 8 | $0 |
| JOHN ABEL | 1ST VICE COMMANDER Officer | 8 | $0 |
| DAVID HILL | 2ND VICE COMMANDER Officer | 8 | $0 |
| MANDA PRICE | FINANCE OFFICER Officer | 8 | $0 |
| JAMES NELSON | ADJUTANT Officer | 8 | $0 |
| MORGAN HALL | SERVICE HALL Officer | 8 | $0 |
| MARK BALLINGER | 1 YEAR E BOARD Officer | 8 | $0 |
| HARRY MAY | 2 YEAR E BOARD Officer | 8 | $0 |
| JOSEPH ELLISON | 3 YEAR E BOARD Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 201 E 4TH ST, JUNCTION CITY, KS 66441-2840
- In care of
- % FINANCE OFFICER
- Principal officer (990 for 2025)
- JOHN ABEL, 201 E 4TH ST, JUNCTION CITY, KS 66441
- Signed the 990
- JOHN ABEL, COMMANDER
- Phone
- (813) 217-9202
- Return prepared by
- TAX OWLS
Mission
VETERANS
Program accomplishments
- VETERAN SERVICESExpenses $175,909 · revenue $200,305
- VARIOUS CHARITY ORGANIZATIONSExpenses $19,102
- COMMUNITY ACTIVITIES SCOUT CAMPExpenses $11,637 · revenue $16,046
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
- 48-0518303
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $544,105
- Income (IRS master file)
- $334,230
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $200,305 | $206,649 | $544,105 | XML |
| 990 | December 2024 | $216,713 | $233,553 | $548,042 | XML |
| 990 | December 2023 | $256,855 | $244,382 | $555,562 | XML |
| 990 | December 2022 | $245,113 | $230,107 | $551,547 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 48-0518303).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 48-0518303.
- 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 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 is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names JOHN ABEL.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 5 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 $200,305, expenses of $206,649 and total assets of $544,105 at year end.
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