Nonprofit · EIN 61-0388445
AMERICAN LEGION
Also known as 40 WORSHAM POST
Tax-exempt · HENDERSON, KY 42420
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $510,768 | $405,404 | $105,364 | $571,374 | $918 | $570,456 |
| December 31, 2023 | 990 | $394,773 | $398,676 | -$3,903 | $444,665 | $0 | $444,665 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,890
- Membership dues
- $1,890
- Program service revenue
- $267,050
- Investment income
- $496
- Net income from gaming
- $241,332
- Other revenue
- $241,332
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $97,597
- Salaries, compensation and benefits (total)
- $106,019
- Professional fundraising fees
- $0
- Accounting fees
- $3,360
- Depreciation
- $11,885
- Program services (functional)
- $327,794
- Management and general (functional)
- $65,725
Balance sheet and other
- Total assets, start of year
- $444,665
- Total assets, end of year
- $571,374
- Total liabilities, end of year
- $918
- Net assets, end of year
- $570,456
- Land, buildings and equipment
- $248,440
- Net assets without donor restrictions
- $570,456
- Gross receipts
- $695,981
- Employees
- 11
- Volunteers
- 0
- Year formed
- 1940
- State of legal domicile
- KY
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 |
|---|---|---|---|
| Jim Hanley | Post Command Trustee or director, Officer | 5 | $0 |
| JAMES HANLEY | 1st Vice Command Trustee or director, Officer | 1 | $0 |
| JOHN HURST | 2nd vice command Trustee or director, Officer | 1 | $0 |
| JEFF OLIVER | Adjutant Trustee or director, Officer | 1 | $0 |
| JAMES BOLERJACK | Finance Officer Trustee or director, Officer | 1 | $0 |
| RAY FARMER | Historian Trustee or director, Officer | 1 | $0 |
| JOEL EDWARDS | Service Officer Trustee or director, Officer | 1 | $0 |
| Kenneth Hailman | Post Chaplain Trustee or director, Officer | 1 | $0 |
| Thomas O Ganno | Judge advocate Trustee or director, Officer | 1 | $0 |
| Donald E Banks | youth office Trustee or director, Officer | 1 | $0 |
| AUBREY WILLIAMS | Sergeant at arms Trustee or director, Officer | 1 | $0 |
| DELBERT MABE | CEO Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BOLERJACK | FINANCE OFFI Trustee or director, Officer | – | $0 |
| DONALD E BANKS | YOUTH OFFICE Trustee or director, Officer | – | $0 |
| JOEL EDWARDS | SERVICE OFFI Trustee or director, Officer | – | $0 |
| RAY FARMER | HISTORIAN Trustee or director, Officer | – | $0 |
| THOMAS O GANNO | JUDGE ADVOCA Trustee or director, Officer | – | $0 |
| JAMES HANLEY | 1ST VICE COM Trustee or director, Officer | – | $0 |
| JOHN HURST | 2ND VICE COM Trustee or director, Officer | – | $0 |
| KENNETH HAILMAN | POST CHAPLAI Trustee or director, Officer | – | $0 |
| JIM HANLEY | POST COMMAND Trustee or director, Officer | – | $0 |
| DELBERT MABE | CEO Trustee or director, Officer | – | $0 |
| JEFF OLIVER | ADJUTANT Trustee or director, Officer | – | $0 |
| AUBREY WILLIAMS | SERGEANT AT Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 1709 MADISON ST, HENDERSON, KY 42420-4562
- Principal officer (990 for 2024)
- JIM HANLEY
- Signed the 990
- JIM HANLEY, POST COMMAND
- Phone
- (270) 827-8827
- Return prepared by
- ATA Advisory LLC
Mission
To promote fellowship and comradery among past and present members of the armed forces of the united states
Program accomplishments
- To promote fellowship and comradery among past and present members of the armed forces of the united states
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 | Not 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
- 61-0388445
- 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)
- $571,374
- Income (IRS master file)
- $695,981
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $510,768 | $405,404 | $571,374 | XML |
| 990 | December 2023 | $394,773 | $398,676 | $444,665 | XML |
| 990 | December 2022 | $354,615 | $345,999 | $448,568 | 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 61-0388445).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 61-0388445.
- 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 December 31, 2025) is due May 15, 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 December 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names JIM HANLEY.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 12 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 $510,768, expenses of $405,404 and total assets of $571,374 at year end.
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