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Nonprofit · EIN 61-0396065

AMERICAN LEGION

Also known as 23 WARREN

Tax-exempt · BOWLING GREEN, KY 42101

Financials

$2K$9.3M2022$3.6M$3.3M2023$3.6M$3.3M2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$3,605,242$3,279,542$325,700$1,339,894$0$1,339,894
June 30, 2024990$3,622,007$3,258,297$363,710$1,377,904$0$1,377,904
June 30, 2023990$2,001$9,269,726-$9,267,725-$8,238,250$0-$8,238,250
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$1,046
Membership dues
$1,046
Program service revenue
$3,625,982
Investment income
$0
Net income from sales of inventory
-$21,786
Other revenue
-$21,786

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$19,600
Salaries, compensation and benefits (total)
$21,099
Professional fundraising fees
$0
Accounting fees
$2,800
Occupancy
$185,622
Travel
$3,868
Depreciation
$14,141
Program services (functional)
$3,265,401
Management and general (functional)
$14,141

Balance sheet and other

Total assets, start of year
$1,014,194
Total assets, end of year
$1,339,894
Total liabilities, end of year
$0
Net assets, end of year
$1,339,894
Land, buildings and equipment
$531
Gross receipts
$3,657,495
Employees
1
Volunteers
8
Year formed
1919
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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
MALCOLM CHERRYCOMMANDER
Officer
10$0
DON BUTLER1ST VICE PRES
Officer
1$0
JOHN WAYNE SMITH2ND VICE PRES
Officer
1$0
WENDELL STRODE3RD VICE PRES
Officer
1$0
SHANE CRISSMANADJUTANT
Officer
5$0
JAMES MANLEYFINANCE OFF
Officer, Highest-paid employee
30$0
JACKIE STRODECHAPLAIN
Officer
1$0
DONNIE BASHAMSGT AT ARMS
Officer
1$0
RAY BUCKBERRYHISTORIAN
Officer
5$0
DELANE SIMPSONHOME COMM
Officer
1$0
BRAD ANDERSONHOME COMM
Officer
5$0
PHILLIP STAGNERHOME COMM
Officer
1$0
KENNY RALSTONHOME COMM
Officer
5$0
GARY HEXTHOME COMM
Officer
1$0
JIM ACKZIENHOME COMM
Officer
1$0
2 more people on this return
NameTitleHours / weekCompensation
ROBERT DAUGHERTYVA REPESENTATIVE
Officer
1$0
P R WEBSTERSERVICE OFFICER
Officer
1$0
990 for the year ended June 30, 2024: 17 people
NameTitleHours / weekCompensation
PHILLIP STAGNERHOME COMM
Officer
1$0
KENNY RALSTONHOME COMM
Officer
5$0
DELANE SIMPSONHOME COMM
Officer
1$0
BRAD ANDERSONHOME COMM
Officer
5$0
ROBERT DAUGHERTYVA REPESENTATIVE
Officer
1$0
P R WEBSTERSERVICE OFFICER
Officer
1$0
GARY HEXTHOME COMM
Officer
1$0
JIM ACKZIENHOME COMM
Officer
1$0
RAY BUCKBERRYHISTORIAN
Officer
5$0
JOHN WAYNE SMITH2ND VICE PRES
Officer
1$0
WENDELL STRODE3RD VICE PRES
Officer
1$0
MALCOLM CHERRYCOMMANDER
Officer
10$0
DON BUTLER1ST VICE PRES
Officer
1$0
JACKIE STRODECHAPLAIN
Officer
1$0
DONNIE BASHAMSGT AT ARMS
Officer
1$0
SHANE CRISSMANADJUTANT
Officer
5$0
JAMES MANLEYFINANCE OFF
Officer, Highest-paid employee
30$0
990 for the year ended June 30, 2023: 17 people
NameTitleHours / weekCompensation
PHILLIP STAGNERHOME COMM
Officer
1$0
KENNY RALSTONHOME COMM
Officer
5$0
DELANE SIMPSONHOME COMM
Officer
1$0
BRAD ANDERSONHOME COMM
Officer
5$0
ROBERT DAUGHERTYVA REPESENTATIVE
Officer
1$0
P R WEBSTERSERVICE OFFICER
Officer
1$0
GARY HEXTHOME COMM
Officer
1$0
JIM ACKZIENHOME COMM
Officer
1$0
RAY BUCKBERRYHISTORIAN
Officer
5$0
JOHN WAYNE SMITH2ND VICE PRES
Officer
1$0
WENDELL STRODE3RD VICE PRES
Officer
1$0
MALCOLM CHERRYCOMMANDER
Officer
10$0
DON BUTLER1ST VICE PRES
Officer
1$0
JACKIE STRODECHAPLAIN
Officer
1$0
DONNIE BASHAMSGT AT ARMS
Officer
1$0
SHANE CRISSMANADJUTANT
Officer
5$0
JAMES MANLEYFINANCE OFF
Officer, Highest-paid employee
30$0

Address and contacts

Address (IRS master file)
208 DISHMAN LN, BOWLING GREEN, KY 42101-3018
In care of
% JIM MANLEY
Principal officer (990 for 2024)
MALCOLM CHERRY, 211 NEW AVE, BOWLING GREEN, KY 42101
Signed the 990
JIM MANLEY OWNER, FINANCE OFFICER
Phone
(270) 781-3574
Return prepared by
Professional Tax Service

Mission

VETERANS ORGANIZATION 600 MEMBERS

990 for the year ended June 30, 2025

Program accomplishments

  • AMERICAN LEGION POST 23 600 MEMBERS
    Expenses $3,265,401

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
61-0396065
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
June
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$1,339,894
Income (IRS master file)
$3,657,495

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$3,605,242$3,279,542$1,339,894XML
990June 2024$3,622,007$3,258,297$1,377,904XML
990June 2023$2,001$9,269,726-$8,238,250XML
990June 2022$11,898,405$11,744,442$1,050,755IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 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 61-0396065).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 61-0396065.
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 June 30, 2026) is due November 16, 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 June 2025.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended June 30, 2025 names MALCOLM CHERRY.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended June 30, 2025 lists 17 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $3,605,242, expenses of $3,279,542 and total assets of $1,339,894 at year end.

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