Nonprofit · EIN 58-6067744
AMERICAN LEGION
Also known as 77 ROCKDALE COUNTY
Tax-exempt · CONYERS, GA 30012
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $278,412 | $269,899 | $8,513 | $290,330 | $0 | $290,330 |
| December 31, 2024 | 990 | $301,097 | $349,601 | -$48,504 | $274,210 | $0 | $274,210 |
| December 31, 2023 | 990 | $208,620 | $205,079 | $3,541 | $314,343 | $0 | $314,343 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $22,665
- Membership dues
- $8,920
- Program service revenue
- $63,075
- Investment income
- $0
- Net rental income
- $38,725
- Net income from gaming
- $139,561
- Net income from sales of inventory
- $14,386
- Other revenue
- $192,672
Expenses
- Grants and similar amounts paid
- $13,434
- Benefits paid to members
- $11,864
- Other salaries and wages
- $29,310
- Salaries, compensation and benefits (total)
- $44,825
- Professional fundraising fees
- $0
- Accounting fees
- $3,250
- Depreciation
- $3,074
- Program services (functional)
- $269,899
Balance sheet and other
- Total assets, start of year
- $274,210
- Total assets, end of year
- $290,330
- Total liabilities, end of year
- $0
- Net assets, end of year
- $290,330
- Land, buildings and equipment
- $54,072
- Net assets without donor restrictions
- $265,330
- Net assets with donor restrictions
- $25,000
- Gross receipts
- $584,946
- Employees
- 10
- Volunteers
- 20
- Year formed
- 1934
- State of legal domicile
- GA
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Butch Henson | Sr. Vice Commander Trustee or director, Officer | 2 | $5,040 |
| Art Darr | Commander Trustee or director, Officer | 6 | $1,070 |
| Thomas McCrea | Jr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Peter Bourne | Jr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Florence Welch | Adjutant Trustee or director, Officer | 2 | $0 |
| Jack Murphy | Finance Officer Trustee or director, Officer | 6 | $0 |
| Fred Riggins Jr | Chaplain Trustee or director, Officer | 2 | $0 |
| Erik Brown | Judge Advocate Trustee or director, Officer | 2 | $0 |
| Bill Miller | Sergeant At Arms Trustee or director, Officer | 2 | $0 |
| Harry Demery | Service Officer Trustee or director, Officer | 2 | $0 |
| Ira Baldwin | Historian Trustee or director, Officer | 2 | $0 |
| Ro Bourne | Executive Committee Trustee or director | 2 | $0 |
| Kent Fogleman | Executive Committee Trustee or director | 2 | $0 |
| James Dunaway | Executive Committee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Butch Henson | Sr. Vice Commander Trustee or director, Officer | 2 | $4,565 |
| Art Darr | Commander Trustee or director, Officer | 6 | $1,160 |
| Kent Fogleman | Executive Committee Trustee or director | 2 | $80 |
| Thomas McCrea | Jr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Peter Bourne | Jr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Florence Welch | Adjutant Trustee or director, Officer | 2 | $0 |
| Jack Murphy | Finance Officer Trustee or director, Officer | 6 | $0 |
| Fred Riggins Jr | Chaplain Trustee or director, Officer | 2 | $0 |
| Erik Brown | Judge Advocate Trustee or director, Officer | 2 | $0 |
| Bill Miller | Sergeant At Arms Trustee or director, Officer | 2 | $0 |
| Harry Demery | Service Officer Trustee or director, Officer | 2 | $0 |
| Ira Baldwin | Historian Trustee or director, Officer | 2 | $0 |
| Ro Bourne | Executive Committee Trustee or director | 2 | $0 |
| James Dunaway | Executive Committee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Art Darr | Commander Trustee or director, Officer | 6 | $0 |
| Butch Henson | Sr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Jim Closs | Jr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Peter Bourne | Jr. Vice Commander Trustee or director, Officer | 2 | $0 |
| Florence Welch | Adjutant Trustee or director, Officer | 2 | $0 |
| Jack Murphy | Finance Officer Trustee or director, Officer | 6 | $0 |
| Fred Riggins Jr | Chaplain Trustee or director, Officer | 2 | $0 |
| Erik Brown | Judge Advocate Trustee or director, Officer | 2 | $0 |
| Bill Miller | Sergeant At Arms Trustee or director, Officer | 2 | $0 |
| Ayonna Stewart | Service Officer Trustee or director, Officer | 2 | $0 |
| Ro Bourne | Executive Committee Trustee or director | 2 | $0 |
| Kent Fogleman | Executive Committee Trustee or director | 2 | $0 |
| James Dunaway | Executive Committee Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 674 AMERICAN LEGION RD NE, CONYERS, GA 30012-4854
- In care of
- % RANDALL D MOOR
- Principal officer (990 for 2025)
- Art Darr, 674 American Legion Road, Conyers, GA 30012
- Signed the 990
- Art Darr, Commander
- Phone
- (770) 483-8216
- Website
- www.rockdalepost77.org
- Return prepared by
- Rueping Associates PC CPA
Mission
Veterans Organization
Program accomplishments
- Assist veterans and their families that are in need.
- Assist veteran based and other non profit organizations.
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 | 990 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
- 58-6067744
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $290,330
- Income (IRS master file)
- $584,946
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $278,412 | $269,899 | $290,330 | XML |
| 990 | December 2024 | $301,097 | $349,601 | $274,210 | XML |
| 990 | December 2023 | $208,620 | $205,079 | $314,343 | XML |
| 990 | December 2022 | $231,633 | $240,362 | $331,330 | 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 58-6067744).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 58-6067744.
- 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 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 Art Darr.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 14 people; 2 received compensation from the organization, the highest $5,040 (Butch Henson, Sr. Vice Commander).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $278,412, expenses of $269,899 and total assets of $290,330 at year end.
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