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Nonprofit · EIN 54-0698549

AMERICAN LEGION

Also known as 0008 HALIFAX COUNTY INC

Tax-exempt · SOUTH BOSTON, VA 24592

Financials

$338K$207K2023$351K$221K2024$417K$277K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$417,373$277,135$140,238$1,767,185$0$1,767,185
December 31, 2024990$350,584$220,741$129,843$1,626,947$0$1,626,947
December 31, 2023990$337,618$207,147$130,471$1,497,104$0$1,497,104
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$250
Program service revenue
$40,139
Investment income
$23,389
Net income from gaming
$284,594
Other revenue
$353,595

Expenses

Grants and similar amounts paid
$76,820
Other salaries and wages
$9,455
Salaries, compensation and benefits (total)
$10,240
Professional fundraising fees
$0
Accounting fees
$5,378
Occupancy
$30,774

Balance sheet and other

Total assets, start of year
$1,626,947
Total assets, end of year
$1,767,185
Total liabilities, end of year
$0
Net assets, end of year
$1,767,185
Land, buildings and equipment
$702,183
Publicly traded securities
$134,712
Gross unrelated business income
$132,529
Gross receipts
$661,673
Employees
2
Volunteers
0
Year formed
1920
State of legal domicile
VA

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.

NameTitleHours / weekCompensation
MICKEY CONNERADJUTANT
Trustee or director
0$0
REV BILL WILKINSCHAPLAIN
Trustee or director
0$0
KEVIN CONNERHISTORIAN
Trustee or director
0$0
ROBERT GUTHRIESGT.-AT-ARMS
Trustee or director
0$0
DANNY WHITLOWMEMBER AT LARGE
Trustee or director
0$0
DANNY REAVESMEMBER AT LARGE
Trustee or director
0$0
JIMMY GULLEYPAST COMMANDER
Trustee or director
0$0
DAVID FARMERPAST COMMANDER
Trustee or director
0$0
RONNIE CONNERCOMMANDER
Officer
0$0
STEVE CONNER1ST VICE COMMANDER
Officer
0$0
KEVIN CHANEY2ND VICE COMMANDER
Officer
0$0
TOM ALLEN3RD VICE COMMANDER
Officer
0$0
GERALD SMITH4TH VICE COMMANDER
Officer
0$0
RANDY TINGENFINANCE OFFICER
Officer
0$0
TOMMY WHITLOWSERVICE OFFICER
Officer
0$0
990 for the year ended December 31, 2024: 15 people
NameTitleHours / weekCompensation
MICKEY CONNERADJUTANT
Trustee or director
0$0
REV BILL WILKINSCHAPLAIN
Trustee or director
0$0
KEVIN CONNERHISTORIAN
Trustee or director
0$0
ROBERT GUTHRIESGT.-AT-ARMS
Trustee or director
0$0
DANNY WHITLOWMEMBER AT LARGE
Trustee or director
0$0
DANNY REAVESMEMBER AT LARGE
Trustee or director
0$0
JIMMY GULLEYPAST COMMANDER
Trustee or director
0$0
DAVID FARMERPAST COMMANDER
Trustee or director
0$0
RONNIE CONNERCOMMANDER
Officer
0$0
STEVE CONNER1ST VICE COMMANDER
Officer
0$0
KEVIN CHANEY2ND VICE COMMANDER
Officer
0$0
TOM ALLEN3RD VICE COMMANDER
Officer
0$0
GERALD SMITH4TH VICE COMMANDER
Officer
0$0
RANDY TINGENFINANCE OFFICER
Officer
0$0
TOMMY WHITLOWSERVICE OFFICER
Officer
0$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensation
MICKEY CONNERADJUTANT
Trustee or director
0$0
REV BILL WILKINSCHAPLAIN
Trustee or director
0$0
STEVE CONNERHISTORIAN
Trustee or director
0$0
ROBERT GUTHRIESGT.-AT-ARMS
Trustee or director
0$0
DANNY WHITLOWMEMBER AT LARGE
Trustee or director
0$0
DANNY REAVESMEMBER AT LARGE
Trustee or director
0$0
JIMMY GULLEYPAST COMMANDER
Trustee or director
0$0
WAYNE BOWENPAST COMMANDER
Trustee or director
0$0
RAYMOND BUTLERCOMMANDER
Officer
0$0
DAVID FARMER1ST VICE COMMANDER
Officer
0$0
RONNIE CONNER3RD VICE COMMANDER
Officer
0$0
GERALD SMITH4TH VICE COMMANDER
Officer
0$0
RANDY TINGENFINANCE OFFICER
Officer
0$0
TOMMY WHITLOWSERVICE OFFICER
Officer
0$0

Address and contacts

Address (IRS master file)
1710 JEFFRESS BLVD, SOUTH BOSTON, VA 24592-1724
In care of
% MICKEY L CONNER
Principal officer (990 for 2025)
RANDY TINGEN, PO BOX 904, HALIFAX, VA 24558
Signed the 990
RANDY TINGEN, FINANCIAL OFFICER
Phone
(434) 572-2297
Return prepared by
HARRIS HARVEY NEAL & COLLPCPA'S

Mission

TO SPONSOR OR PARTICIPATE IN ACTIVITIES OF A PATRIOTIC NATURE. IN ADDITION, TO PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY.

990 for the year ended December 31, 2025

Program accomplishments

  • OPERATES COMMUNITY POOL, SPONSOR YOUTH BASEBALL, SPONSORS AND PARTICPATES IN VARIOUS OTHER COMMUNITY EVENTS TO PROMOTE PATRIOTISM AND RECOGNITION OF 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
54-0698549
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1963
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$1,767,185
Income (IRS master file)
$661,673

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$417,373$277,135$1,767,185XML
990December 2024$350,584$220,741$1,626,947XML
990December 2023$337,618$207,147$1,497,104XML
990December 2022$365,700$147,043$1,366,633IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990December 2017–––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 54-0698549).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 54-0698549.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1963.
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 RANDY TINGEN.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 15 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 $417,373, expenses of $277,135 and total assets of $1,767,185 at year end.

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