Nonprofit · EIN 58-6068024
AMERICAN LEGION
Also known as 0040 WILLIAMS-NAPIER INC
Tax-exempt · RINGGOLD, GA 30736
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $177,786 | $153,675 | $24,111 | $253,103 | $1,449 | $251,654 |
| December 31, 2024 | 990 | $162,819 | $109,141 | $53,678 | $229,741 | $2,198 | $227,543 |
| December 31, 2023 | 990 | $152,329 | $97,741 | $54,588 | $175,274 | $1,409 | $173,865 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,375
- Membership dues
- $885
- Program service revenue
- $19,064
- Investment income
- $874
- Net income from fundraising events
- $10,718
- Net income from gaming
- $100,656
- Net income from sales of inventory
- $3,099
- Other revenue
- $114,473
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,150
- Other salaries and wages
- $17,975
- Salaries, compensation and benefits (total)
- $17,975
- Professional fundraising fees
- $0
- Accounting fees
- $1,781
- Occupancy
- $52,014
- Travel
- $2,771
- Depreciation
- $7,131
- Program services (functional)
- $151,409
- Management and general (functional)
- $2,266
Balance sheet and other
- Total assets, start of year
- $229,741
- Total assets, end of year
- $253,103
- Total liabilities, end of year
- $1,449
- Net assets, end of year
- $251,654
- Land, buildings and equipment
- $66,744
- Net assets without donor restrictions
- $235,654
- Net assets with donor restrictions
- $16,000
- Gross unrelated business income
- $3,099
- Gross receipts
- $393,414
- Employees
- 0
- 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 |
|---|---|---|---|
| DANIEL CLAUSSEN | SR VICE COMM Officer | 1 | $1,380 |
| DENNIS FORSTER | FINANCE OFFI Officer | 5 | $30 |
| ADAM KITTLE | COMMANDER Officer | 15 | $0 |
| JOHN HONEYCUTT | SARGENT AT A Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL CLAUSSEN | SR VICE COMM Officer | 1 | $1,380 |
| DENNIS FORSTER | FINANCE OFFI Officer | 5 | $120 |
| ADAM KITTLE | COMMANDER Officer | 15 | $0 |
| JOHN HONEYCUTT | SARGENT AT A Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WESLEY CHARLES | SARGENT AT A Officer | 1 | $300 |
| DENNIS FORSTER | COMMANDER Officer | 15 | $60 |
| JAMES CUTLER | SR VICE COMM Officer | – | $0 |
| RON FORSTER | FINANCE OFFI Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 444, RINGGOLD, GA 30736-0444
- In care of
- % ROBERT L GILLIAM
- Principal officer (990 for 2025)
- DENNIS FORSTER, 48 STUART RD, FT OLGETHORPE, GA 30742
- Signed the 990
- DENNIS FORSTER, FINANCE OFFICER
- Phone
- (706) 965-9200
- Return prepared by
- KEITH COCHRAN CPA PC
Mission
THE AMERICAN LEGION EXISTS TO PROVIDE FRATERNAL ACTIVITIES AND FELLOWSHIP FOR THE MILITARY VETERANS OF THE UNITED STATES ARMED FORCES.
Program accomplishments
- PROVIDED FRATERNAL SERVICES FOR VETERANSExpenses $127,032
- BENEVOLENCE PROGRAMS - DONATED MONEY TO VARIOUS BENEVOLENT ORGANIZATIONS, NEEDY INDIVIDUALS INCLUDING DEATH BENEFITS TO WIDOWS OF VETERANSExpenses $24,377
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
- 58-6068024
- 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)
- $253,103
- Income (IRS master file)
- $393,414
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $177,786 | $153,675 | $253,103 | XML |
| 990 | December 2024 | $162,819 | $109,141 | $229,741 | IRS |
| 990 | December 2023 | $152,329 | $97,741 | $175,274 | XML |
| 990 | December 2022 | $62,226 | $60,024 | $120,585 | 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 58-6068024).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 58-6068024.
- 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 DENNIS FORSTER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $1,380 (DANIEL CLAUSSEN, SR VICE COMM).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $177,786, expenses of $153,675 and total assets of $253,103 at year end.
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