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Nonprofit · EIN 61-0434426

AMERICAN LEGION

Also known as HARDIN POST 113

Tax-exempt · ELIZABETHTOWN, KY 42702

Financials

$589K$510K2023$606K$478K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$606,367$477,883$128,484$1,106,696$2,695$1,104,001
May 31, 2024990$589,452$509,869$79,583$978,047$2,530$975,517
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$75,127
Membership dues
$42,945
Program service revenue
$0
Investment income
$5,330
Net gain from sales of assets
$1,000
Net income from fundraising events
-$4,049
Net income from gaming
$454,456
Net income from sales of inventory
$48,914
Other revenue
$525,910

Expenses

Grants and similar amounts paid
$33,878
Other salaries and wages
$134,906
Salaries, compensation and benefits (total)
$145,832
Professional fundraising fees
$0
Accounting fees
$3,200
Occupancy
$125,091
Travel
$722
Depreciation
$20,475
Program services (functional)
$325,115
Management and general (functional)
$123,153
Fundraising (functional)
$9,140

Balance sheet and other

Total assets, start of year
$978,047
Total assets, end of year
$1,106,696
Total liabilities, end of year
$2,695
Net assets, end of year
$1,104,001
Land, buildings and equipment
$789,246
Net assets without donor restrictions
$1,104,001
Gross receipts
$1,226,717
Employees
13
Volunteers
109
Year formed
1949
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 May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
RANDALL COTE2ND VICE COMMANDER
Officer
0.5$0
ANDREW CHITTYADJUTANT
Officer
0.5$0
STEPHEN SHEETSCHAPLAIN
Officer
0.5$0
MICHAEL KABELSGT-AT-ARMS
Officer
0.5$0
WILLIAM BREWER1ST VICE COMMANDER
Officer
0.5$0
THOMAS DUBESERVICE OFFICER
Officer
0.5$0
RICHARD GANOCOMMANDER
Officer
0.5$0
JULIA SHEETSFINANCE OFFICER
Officer
0.5$0
990 for the year ended May 31, 2024: 9 people
NameTitleHours / weekCompensation
CLARENCE ROBINSONCOMMANDER
Officer
1$0
JEANINE MORRISON1ST VICE COMMANDER
Officer
0.5$0
LARRY JOHNSON2ND VICE COMMANDER
Officer
0.5$0
ANDREW CHITTYADJUTANT
Officer
0.5$0
JULIA SHEETSFINANCE OFFICER
Officer
0.5$0
STEPHEN SHEETSCHAPLAIN
Officer
0.5$0
MICHAEL KABELSGT-AT-ARMS
Officer
0.5$0
WILLIAM BREWERPUBLICITY
Officer
0.5$0
THOMAS DUBESERVICE OFFICER
Officer
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 147, ELIZABETHTOWN, KY 42702-0147
Principal officer (990 for 2024)
JULIA SHEETS, PO BOX 147, ELIZABETHTOWN, KY 427020147
Signed the 990
JULIA SHEETS, CHIEF FINANCIAL OFFICER
Phone
(270) 737-9949
Return prepared by
ANN FISHER CPA & ASSOCIATES

Mission

TO SUPPORT VETERAN PROGRAMS, CHILDREN, AND YOUTH,COMMUNITY PROGRAMS, AND GIVE COLLEGE SCHOLARSHIPS.

990 for the year ended May 31, 2025

Program accomplishments

  • PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES
    Expenses $291,237 · revenue $870,740
  • SUPPORT VARIOUS CHARITABLE CAUSES
    Expenses $25,484
  • PROVIDE EDUCATIONAL OPPORTUNTIES
    Expenses $6,850
  • MISC. MISSIONS
    Expenses $1,544

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

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
61-0434426
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
May
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$1,106,696
Income (IRS master file)
$1,226,717

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$606,367$477,883$1,106,696XML
990May 2024$589,452$509,869$978,047XML
990May 2023$446,826$399,171$908,352IRS
990May 2022–––IRS
990May 2021–––IRS
990May 2020–––IRS
990May 2019–––IRS
990May 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 61-0434426).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 61-0434426.
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 May 31, 2026) is due October 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 May 2025.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended May 31, 2025 names JULIA SHEETS.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended May 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended May 31, 2025 it reported revenue of $606,367, expenses of $477,883 and total assets of $1,106,696 at year end.

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