Nonprofit · EIN 57-6027128
AMERICAN LEGION
Also known as 27 JAMES HEMPHILL SC POST, AMERICAN LEGION POST 0027 JAMES HEM
Tax-exempt · CHESTER, SC 29706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $2,203 | $2,226 | -$23 | $16,220 | – | $16,220 |
| December 31, 2024 | 990-EZ | $475 | $1,125 | -$650 | $16,243 | – | $16,243 |
| December 31, 2023 | 990-EZ | $1,818 | $550 | $1,268 | $16,893 | – | $16,893 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,253
- Membership dues
- $773
- Program service revenue
- $0
- Investment income
- $177
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $100
- Other expenses
- $2,126
- Program services (functional)
- $4,010
Balance sheet and other
- Total assets, start of year
- $16,243
- Total assets, end of year
- $16,220
- Total liabilities, end of year
- –
- Net assets, end of year
- $16,220
- Cash, savings and investments
- $16,220
- Gross receipts
- $2,203
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE FOSTER | ADJUTANT | 3 | $0 |
| CHARLES KILLIAN | BOARD MEMBER | 0.5 | $0 |
| WENDY WINCHESTER | CHAPLIN | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE FOSTER | ADJUTANT | 3 | $0 |
| CHARLES KILLIAN | BOARD MEMBER | 0.5 | $0 |
| WENDY WINCHESTER | CHAPLIN | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE FOSTER | ADJUTANT | 3 | $0 |
| CHARLES KILLIAN | BOARD MEMBER | 0.5 | $0 |
| WENDY WINCHESTER | CHAPLIN | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 736 CELSEY ST, CHESTER, SC 29706-5109
- In care of
- % JAMES H ANDERSON
- Mailing address (990-N for 2010)
- 796 COLUMBIA RD, CHESTER SC 29706
- Principal officer (990-N for 2010)
- JAMES H ANDERSON, PO BOX 2005, CHESTER SC 29706
- Signed the 990-EZ
- WAYNE FOSTER, ADJUTANT
- Phone
- (803) 230-2997
- Return prepared by
- Brittany Ayers CPA LLC
Mission
TO HELP VETERANS AND THE COMMUNITY
Program accomplishments
- DONATIONS TO JROTC PROGRAMSExpenses $325
- SENDING DELEGATES TO BOYS STATEExpenses $405
- ALL OTHER DONATIONS INCLUDING MOTHERS GOLD,INDIAN LAND VFW DONATION, AND PURCHASE OF FLOWERS FOR FUNERALSExpenses $3,280
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 57-6027128
- 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
- Assets (IRS master file)
- $16,220
- Income (IRS master file)
- $2,203
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $2,203 | $2,226 | $16,220 | XML |
| 990-EZ | December 2024 | $475 | $1,125 | $16,243 | XML |
| 990-EZ | December 2023 | $1,818 | $550 | $16,893 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2010 Officer: JAMES H ANDERSON | December 31, 2010 | ≤ $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 57-6027128).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 57-6027128.
- 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 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-EZ for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2010 names JAMES H ANDERSON.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $2,203, expenses of $2,226 and total assets of $16,220 at year end.
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