Nonprofit · EIN 59-3834127
AMERICAN LEGION
Also known as 143 STEVEN H NIPP POST
Tax-exempt · POST FALLS, ID 83854
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $559,667 | $505,605 | $54,062 | $1,352,654 | $357,988 | $994,666 |
| December 31, 2023 | 990 | $476,505 | $466,268 | $10,237 | $1,332,890 | $375,538 | $957,352 |
| December 31, 2022 | 990 | $323,939 | $307,509 | $16,430 | $1,296,292 | $388,929 | $907,363 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $55,070
- Membership dues
- $6,136
- Program service revenue
- $460,986
- Investment income
- $1,634
- Net rental income
- $41,977
- Other revenue
- $41,977
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $66
- Accounting fees
- $3,501
- Occupancy
- $127,170
- Travel
- $1,800
- Depreciation
- $33,270
- Program services (functional)
- $472,135
- Fundraising (functional)
- $200
Balance sheet and other
- Total assets, start of year
- $1,332,890
- Total assets, end of year
- $1,352,654
- Total liabilities, end of year
- $357,988
- Net assets, end of year
- $994,666
- Land, buildings and equipment
- $1,172,768
- Gross receipts
- $559,667
- Employees
- 0
- Volunteers
- 14
- Year formed
- 1984
- State of legal domicile
- ID
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CULPEPPER | POST COMMANDER Officer | 25 | $0 |
| SAMANTHA NELSON | FINANCE OFFICER Key employee | 7 | $0 |
| BOB SHAY | VICE PRESIDENT Officer | 15 | $0 |
| TIM SHAW | HISTORIAN Officer | 25 | $0 |
| CLEM TENYENHUIS | OFFICER Officer | 1 | $0 |
| GLEN HEAP | JUDGE ADVOCATE Officer | 1 | $0 |
| KEN EARLY | SERVICE OFFICER Officer | 1 | $0 |
| RON JOHNSON | CHAPLAIN Officer | 1 | $0 |
| BILL CARLSON | SARGEANT AT ARMS Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CULPEPPER | POST COMMANDER Officer | 25 | $0 |
| SAMANTHA NELSON | FINANCE OFFICER Key employee | 7 | $0 |
| BOB SHAY | VICE PRESIDENT Officer | 15 | $0 |
| TIM SHAW | HISTORIAN Officer | 25 | $0 |
| CLEM TENYENHUIS | OFFICER Officer | 1 | $0 |
| GLEN HEAP | JUDGE ADVOCATE Officer | 1 | $0 |
| KEN EARLY | SERVICE OFFICER Officer | 1 | $0 |
| RON JOHNSON | CHAPLAIN Officer | 1 | $0 |
| BILL CARLSON | SARGEANT AT ARMS Officer | 1 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CULPEPPER | POST COMMANDER Officer | 25 | $0 |
| SAMANTHA NELSON | FINANCE OFFICER Key employee | 7 | $0 |
| BOB SHAY | VICE PRESIDENT Officer | 15 | $0 |
| TIM SHAW | HISTORIAN Officer | 25 | $0 |
| CLEM TENYENHUIS | OFFICER Officer | 1 | $0 |
| GLEN HEAP | JUDGE ADVOCATE Officer | 1 | $0 |
| KEN EARLY | SERVICE OFFICER Officer | 1 | $0 |
| RON JOHNSON | CHAPLAIN Officer | 1 | $0 |
| BILL CARLSON | SARGEANT AT ARMS Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1138 E POLELINE AVE, POST FALLS, ID 83854-6150
- Principal officer (990 for 2024)
- ARTHUR CULPEPPER, 1138 E POLELINE AVE, POST FALLS, ID 83854
- Signed the 990
- ARTHUR CULPEPPER, COMMANDER
- Phone
- (208) 773-9054
- Return prepared by
- HM Accounting and Taxation Inc
Mission
FURTHER THE PROGRAM OF THE NATIONAL AND STATE AMERICAN LEGION FAMILIES.
Program accomplishments
- VETERANS ASSISTANCE PROVIDE DIRECT SUPPORT TO THE NEEDY VETERANS AND THEIR FAMILIES THROUGH ASSISTANCE WITH FOOD OR MATERIAL SUPPORT SUCH AS FIXING BROKEN APPLIANCES, MINOR HOME REPAIRS, PERSONAL AUTOMOBILE REPAIRS. THE PROGRAM ALSO PROVIDES ASSISTANCE WITH FILING CLAIMS CONNECTED TO INJURIES OR MEDICAL PROBLEMS.
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 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 59-3834127
- 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)
- $1,173,430
- Income (IRS master file)
- $590,921
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $559,667 | $505,605 | $1,352,654 | XML |
| 990 | December 2023 | $476,505 | $466,268 | $1,332,890 | XML |
| 990 | December 2022 | $323,939 | $307,509 | $1,296,292 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 59-3834127).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 59-3834127.
- 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 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names ARTHUR CULPEPPER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $559,667, expenses of $505,605 and total assets of $1,352,654 at year end.
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