Nonprofit · EIN 55-0154855
AMERICAN LEGION
Also known as 29 H W DANIELS POST
Tax-exempt · ELKINS, WV 26241
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $228,542 | $247,895 | -$19,353 | $322,881 | $1,743 | $321,138 |
| December 31, 2023 | 990 | $237,432 | $246,552 | -$9,120 | $336,217 | $3,124 | $333,093 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $27,018
- of which government grants
- $15,251
- Membership dues
- $11,767
- Program service revenue
- $94,671
- Investment income
- $0
- Net income from fundraising events
- $1,046
- Net income from gaming
- $105,807
- Other revenue
- $106,853
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $69,439
- Salaries, compensation and benefits (total)
- $75,970
- Professional fundraising fees
- $0
- Legal fees
- $6,234
- Accounting fees
- $1,005
- Occupancy
- $34,500
- Travel
- $1,470
- Depreciation
- $1,184
Balance sheet and other
- Total assets, start of year
- $336,217
- Total assets, end of year
- $322,881
- Total liabilities, end of year
- $1,743
- Net assets, end of year
- $321,138
- Land, buildings and equipment
- $16,491
- Net assets without donor restrictions
- $304,828
- Net assets with donor restrictions
- $16,310
- Gross receipts
- $1,033,037
- Employees
- 11
- Year formed
- 1919
- State of legal domicile
- WV
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE CARDINAL | ADJUTANT Officer | 1 | $0 |
| BOB GRANDUSKY | CHAPLAIN Officer | 1 | $0 |
| BOB GRANDUSKY | HISTORIAN Officer | 1 | $0 |
| RICK HINCHMAN | 2ND VICE Officer | 1 | $0 |
| DONNIE LAMBERT | SGT AT ARMS Officer | 1 | $0 |
| JOHN MILLER | 1ST VICE Officer | 1 | $0 |
| JOHN ORINGDULPH | CHILD WELFAR Officer | 1 | $0 |
| JAKE ROBERTS | SERVICE OFFI Officer | 1 | $0 |
| ANGELO SEMENICK | 3RD VICE Officer | 1 | $0 |
| LENNY WHRITENOUR | COMMANDER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MITCH ARMENTROUT | 3RD VICE Officer | – | $0 |
| MIKE CARDINAL | ADJUTANT Officer | – | $0 |
| BOB GRANDUSKY | CHAPLAIN Officer | – | $0 |
| BOB GRANDUSKY | HISTORIAN Officer | – | $0 |
| RICK HINCHMAN | FINANCE OFFI Officer | – | $0 |
| DONNIE LAMBERT | AMERICANISM Officer | – | $0 |
| DONNIE LAMBERT | CHILD WELFAR Officer | – | $0 |
| JOHN MILLER | 2ND VICE Officer | – | $0 |
| JAKE ROBERTS | SERVICE OFFI Officer | – | $0 |
| LENNY WHRITENOUR | 1ST VICE Officer | – | $0 |
| BRENT WORKMAN | COMMANDER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 326 RAILROAD AVE, ELKINS, WV 26241-3859
- In care of
- % WILLIAM H OLMSTEAD
- Principal officer (990 for 2024)
- LENNY WHRITENOUR
- Signed the 990
- LENNY WHRITENOUR, COMMANDER
- Phone
- (003) 046-3639
- Return prepared by
- VANDEVANDER AND NYPL CPAS AC
Mission
FRATERNAL ORGANIZATION FOR VETERANS
Program accomplishments
- COMMUNITY SUPPORT INCLUDING (BUT NOT LIMITED TO) 4-H, CHILDRENS HOME, LITTLE LEAGUE, BOY SCOUTS, ELKINS-RANDOLPH COUNTY YMCA, UNITED WAY, VOLUNTEER FIRE DEPARMENTS, FOP, RHODODENDRON BOYS & GIRLS STATE, AND SCHOLARSHIPS. ALSO MAINTAIN A COMMUNITY BUILDING.Expenses $246,711
- CURRENT YEAR DEPRECIATION EXPENSEExpenses $1,184
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 | Not 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
- 55-0154855
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $322,881
- Income (IRS master file)
- $1,033,037
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $228,542 | $247,895 | $322,881 | IRS |
| 990 | December 2023 | $237,432 | $246,552 | $336,217 | XML |
| 990 | December 2022 | $230,059 | $229,909 | $339,637 | 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 55-0154855).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0154855.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 December 31, 2025) is due May 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 December 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names LENNY WHRITENOUR.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $228,542, expenses of $247,895 and total assets of $322,881 at year end.
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