Nonprofit · EIN 55-0716161
AMERICAN LEGION
Also known as 55 WIRT
Tax-exempt · ELIZABETH, WV 26143
Address and contacts
- Address (IRS master file)
- PO BOX 242, ELIZABETH, WV 26143-0242
- Mailing address (990-N for 2023)
- PO Box 242, Elizabeth WV 26143
- Principal officer (990-N for 2023)
- Roy Copen, 55 Copen Hill, Elizabeth WV 26143
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 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 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 55-0716161
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0925: AMERICAN LEGION
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2023 Officer: Roy Copen | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Brian Holbert | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
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 55-0716161).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 55-0716161.
- 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 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-N for 2023 for the year ended December 31, 2023.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2023 names Roy Copen.
Other nonprofits in ELIZABETH
- WIRT COUNTY HEALTH SERVICES ASSOCIATION INC EIN 31-0942184 · last filed 990 for 2025
- WIRT COUNTY COMMITTEE ON AGING INC EIN 55-0536409 · last filed 990 for 2025
- WIRT COUNTY SENIOR HOUSING INC EIN 55-0653508 · last filed 990 for 2024
- WIRT COUNTY EMERGENCY SQUAD INC EIN 31-0887132 · last filed 990 for 2024
- ELIZABETH VOLUNTEER FIRE DEPT INC EIN 55-0699780 · last filed 990 for 2025
- LITTLE KANAWHA AREA DEVELOPMENT CORP EIN 55-0781151 · last filed 990-EZ for 2025
- HOPE SHOP EIN 27-4191005 · last filed 990 for 2025
- WEST VIRGINIA BASS FEDERATION INC EIN 55-0740028 · last filed 990-EZ for 2025