Nonprofit · EIN 57-0284817
AMERICAN LEGION
Also known as 0006 RICHLAND COUNTY INC
Tax-exempt · COLUMBIA, SC 29205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $139,737 | $127,520 | $12,217 | $147,091 | $14,200 | $132,891 |
| June 30, 2024 | 990 | $156,498 | $138,567 | $17,931 | $134,874 | $14,200 | $120,674 |
| June 30, 2023 | 990 | $130,008 | $121,119 | $8,889 | $116,943 | $14,200 | $102,743 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $137,382
- Membership dues
- $10,950
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $2,355
- Other revenue
- $2,355
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $18,375
- Program services (functional)
- $49,309
- Management and general (functional)
- $78,211
Balance sheet and other
- Total assets, start of year
- $134,874
- Total assets, end of year
- $147,091
- Total liabilities, end of year
- $14,200
- Net assets, end of year
- $132,891
- Land, buildings and equipment
- $62,462
- Gross receipts
- $139,737
- Employees
- 0
- Volunteers
- 45
- Year formed
- 1950
- State of legal domicile
- SC
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM JARVIS | COMMANDER Officer | 5 | $0 |
| BRYAN TOLAR | 1ST VP Officer | 5 | $0 |
| MAC HORTON | 2ND VP Officer | 5 | $0 |
| CHRIS SPENCER | 3RD VP Officer | 5 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM JARVIS | COMMANDER Officer | 5 | $0 |
| BRYAN TOLAR | 1ST VP Officer | 5 | $0 |
| MAC HORTON | 2ND VP Officer | 5 | $0 |
| CHRIS SPENCER | 3RD VP Officer | 5 | $0 |
990 for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM JARVIS | COMMANDER Officer | 5 | $0 |
| BRYAN TOLAR | 1ST VP Officer | 5 | $0 |
| MAC HORTON | 2ND VP Officer | 5 | $0 |
| CHRIS SPENCER | 3RD VP Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 200 PICKENS ST, COLUMBIA, SC 29205-2912
- In care of
- % KEVIN R STEGALL
- Principal officer (990 for 2024)
- RUPPERT RENTZ, 200 PICKENS ST, COLUMBIA, SC 29205
- Signed the 990
- KEVIN STEGALL, MANAGER
- Phone
- (803) 799-2736
- Return prepared by
- STEVE HUMMERS CPA TAX SERVICES INC
Mission
THIS IS A VETERANS ORGANIZATION. IT PROVIDES FACILITIES AND SERVICES FOR THE USE OF MEMBER VETERANS, IT ALSO SUPPORTS YOUTH SERVICES SUCH AS GIRLS/BOYS STATE CONVENTIONS AND
Program accomplishments
- NA
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0284817
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $147,091
- Income (IRS master file)
- $139,737
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $139,737 | $127,520 | $147,091 | IRS |
| 990 | June 2024 | $156,498 | $138,567 | $134,874 | IRS |
| 990 | June 2023 | $130,008 | $121,119 | $116,943 | IRS |
| 990 | June 2022 | $116,913 | $122,294 | $108,054 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 57-0284817).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 57-0284817.
- 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 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 for the year ended June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names RUPPERT RENTZ.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $139,737, expenses of $127,520 and total assets of $147,091 at year end.
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