Nonprofit · EIN 61-0430010
AMERICAN LEGION
Also known as 62 SIMPSON
Tax-exempt · FRANKLIN, KY 42135
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $388,654 | $93,794 | $294,860 | $2,924,826 | $1,418,076 | $1,506,750 |
| December 31, 2023 | 990 | $319,663 | $105,468 | $214,195 | $2,799,805 | $1,589,198 | $1,210,607 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $26,150
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- -$134,731
- Net income from fundraising events
- $98,369
- Net income from gaming
- $398,866
- Other revenue
- $362,504
Expenses
- Grants and similar amounts paid
- $26,779
- Benefits paid to members
- $7,077
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $7,525
- Program services (functional)
- $69,857
- Management and general (functional)
- $23,937
Balance sheet and other
- Total assets, start of year
- $2,799,805
- Total assets, end of year
- $2,924,826
- Total liabilities, end of year
- $1,418,076
- Net assets, end of year
- $1,506,750
- Land, buildings and equipment
- $2,725,933
- Gross receipts
- $7,870,574
- Employees
- 2
- Year formed
- 1960
- 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 |
|---|---|---|---|
| LONZIE FERGUSON | COMMANDER Trustee or director, Officer | 40 | $0 |
| JOHN MINNICKS | 1ST VICE CMDR Trustee or director, Officer | 1 | $0 |
| JOHN MASTERS | 3RD VICE CMDR Trustee or director, Officer | 1 | $0 |
| JAMES QUITER | SGT AT ARMS Trustee or director, Officer | 1 | $0 |
| GENE STARKS | ADJUTANT Trustee or director, Officer | 1 | $0 |
| MAJOR BRADFORD | HISTORIAN Trustee or director, Officer | 1 | $0 |
| TODD CRAFTON | 2ND VICE CMDR Trustee or director, Officer | 1 | $0 |
| JOE PHILLIPS | Treasurer Trustee or director, Officer | 10 | $0 |
| PHILLIP RIGG | SERVICE OFFICER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LONZIE FERGUSON | COMMANDER Trustee or director, Officer | 40 | $0 |
| JOHN MINNICKS | 1ST VICE CMDR Trustee or director, Officer | 1 | $0 |
| JOHN MASTERS | 3RD VICE CMDR Trustee or director, Officer | 1 | $0 |
| JAMES QUITTER | SGT AT ARMS Trustee or director, Officer | 1 | $0 |
| GENE STARKS | ADJUTANT Trustee or director, Officer | 1 | $0 |
| MAJOR BRADFORD | HISTORIAN Trustee or director, Officer | 1 | $0 |
| TODD CRAFTON | 2ND VICE CMDR Trustee or director, Officer | 1 | $0 |
| JOE PHILLIPS | TREASURER/CHAPLIN Trustee or director, Officer | 3 | $0 |
| PHILLIP RIGG | SERVICE OFFICER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 69, FRANKLIN, KY 42135-0069
- Signed the 990
- JOE PHILLIPS, Treasurer
- Phone
- (615) 756-7759
- Return prepared by
- Clark CPA and Advisory Group PLLC
Mission
TO PROVIDE A SUPPORT ASSOCIATION FOR AMERICA'S MILITARY VETERANS AND TO OFFER BENEVOLENT PRORGRAMS IN THE COMMUNITY OF FRANKLIN AND SIMPSON COUNTY, KENTUCKY.
Program accomplishments
- EXPENSES PAID TO OR FOR MEMBERS TO PROMOTE THE ORGANIZATION AND MEMBERSHIP INCLUDING DUES, CONVENTION COSTS, AND INDIVIDUAL HELPS.Expenses $43,078
- DONATIONS TO LOCAL CHARITY AND SCHOOL ORGANIZATIONS TO SUPPORT THE YOUTH AND BETTERMENT OF SIMPSON COUNTY. INCLUDES DONATIONS TO THE CHAMBER OF COMMERCE TO HELP STRUGGLING BUSINESSES AND PROMOTE THE COMMUNITY THROUGH GIFT CERTIFICATES AND SPONSORSHIPSExpenses $26,779 · grants $26,779
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
- 61-0430010
- 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)
- $3,014,765
- Income (IRS master file)
- $8,458,888
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $388,654 | $93,794 | $2,924,826 | IRS |
| 990 | December 2023 | $319,663 | $105,468 | $2,799,805 | XML |
| 990 | December 2022 | $515,206 | $227,136 | $2,758,200 | IRS |
| 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 61-0430010).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 61-0430010.
- 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 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 $388,654, expenses of $93,794 and total assets of $2,924,826 at year end.
Other nonprofits in FRANKLIN
- SIMPSON COUNTY LIBRARY DISTRICT EIN 61-0562452 · last filed 990 for 2025
- FRANKLIN COUNTRY CLUB INC EIN 61-0486804 · last filed 990 for 2025
- FRANKLIN-SIMPSON PARKS BOARD EIN 61-0861481 · last filed 990 for 2025
- BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC EIN 61-1423661 · last filed 990 for 2025
- KENTUCKY ASSOCIATION OF SCHOOL SUPERINTENDENTS INCORPORATED EIN 61-1190667 · last filed 990 for 2026
- FIX FOUNDATION EIN 81-0660851 · last filed 990 for 2023
- FRANKLIN SIMPSON RENAISSANCE EIN 61-1281151 · last filed 990 for 2026
- A L AND VIRGINIA JOHNSON FOUNDATION INC EIN 62-1755016 · last filed 990-PF for 2024