Nonprofit · EIN 61-0909390
AMERICAN LEGION
Also known as 126 CORBIE ELLINGTON POST, Corbie Ellington #126
Tax-exempt · MOREHEAD, KY 40351
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $139,260 | $142,438 | -$3,178 | $395,945 | $143,889 | $252,056 |
| December 31, 2024 | 990 | $147,646 | $110,729 | $36,917 | $433,941 | $148,498 | $285,443 |
| December 31, 2023 | 990 | $88,338 | $86,272 | $2,066 | $393,115 | $153,586 | $239,529 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,621
- of which government grants
- $21,819
- Membership dues
- $12,873
- Program service revenue
- $4,561
- Investment income
- $34
- Net income from gaming
- $63,992
- Net income from sales of inventory
- $32,052
- Other revenue
- $96,044
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $54,061
- Salaries, compensation and benefits (total)
- $59,007
- Professional fundraising fees
- $0
- Accounting fees
- $6,660
- Occupancy
- $33,494
- Depreciation
- $7,294
Balance sheet and other
- Total assets, start of year
- $433,941
- Total assets, end of year
- $395,945
- Total liabilities, end of year
- $143,889
- Net assets, end of year
- $252,056
- Land, buildings and equipment
- $332,996
- Gross receipts
- $1,617,305
- Employees
- 4
- Year formed
- 1975
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEARMIAH HAMM | CHAPLAIN Trustee or director | – | $0 |
| TERRY HALL | VSO Trustee or director | – | $0 |
| DENNIS WINBURN | SGT AT ARMS Trustee or director | – | $0 |
| LARRY LAW | AT LARGE Trustee or director | – | $0 |
| SADEE LOUISE | COMMANDER Officer | – | $0 |
| MICHAEL EATON | AT LARGE Officer | – | $0 |
| AUSTIN PRIVETT | AT LARGE Officer | – | $0 |
| KAREN ROZNOWSKI | ADJ FINANCE Officer | – | $0 |
| BILL BOLEN | HISTORIAN Trustee or director, Officer | – | $0 |
| ERIC VOLK | 2ND VICE Officer | – | $0 |
| WILL RAPIER | 1ST VICE Officer | – | $0 |
| ROBERT ATCHISON | JUDGE ADVOCA Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILL RAPIER | DIRECTOR Trustee or director | – | $0 |
| JEARMIAH HAMM | DIRECTOR Trustee or director | – | $0 |
| JOE ODICTA | DIRECTOR Trustee or director | – | $0 |
| TERRY HALL | DIRECTOR Trustee or director | – | $0 |
| DENNIS WINBURN | DIRECTOR Trustee or director | – | $0 |
| LARRY LAW | DIRECTOR Trustee or director | – | $0 |
| RUFUS WILLIAMS | DIRECTOR Trustee or director | – | $0 |
| SADEE LOUISE | PRESIDENT Officer | – | $0 |
| MIKE MACKIN | SECRETARY Officer | – | $0 |
| MICHAEL EATON | VICE PRESIDE Officer | – | $0 |
| J DARRELL FORD | VICE PRESIDE Officer | – | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL L EATON | VICE PRESIDE Trustee or director, Officer | 1.92 | $0 |
| STEVE GEURIN | MEMBER Trustee or director | 0.2 | $0 |
| TERRY HALL | MEMBER Trustee or director | – | $0 |
| RANDY INGRAM | MEMBER Trustee or director | – | $0 |
| LARRY LAW | MEMBER Trustee or director | 11.5 | $0 |
| SADIE LOUISE | MEMBER Trustee or director | – | $0 |
| MICHAEL K MACKIN | SECRETARY/TR Trustee or director, Officer | 20 | $0 |
| GERALD B NICHOLSON | VICE PRESIDE Trustee or director, Officer | 1.15 | $0 |
| LARRY W PORTER | PRESIDENT Trustee or director, Officer | 20 | $0 |
| LEN TAYLOR | MEMBER Trustee or director | – | $0 |
| RUFUS WILLIAMS | MEMBER Trustee or director | 11.5 | $0 |
| DENNIS WINBURN | MEMBER Trustee or director | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 58, MOREHEAD, KY 40351-0058
- Mailing address (990-N for 2009)
- 131 East Electric Ave, Flemingsburg KY 41041
- Principal officer (990 for 2025)
- KAREN ROZNOWSKI
- Principal officer (990-N for 2009)
- Woody Clark, 500 Dry Branch Road, Morehead KY 40351
- Signed the 990
- KAREN ROZNOWSKI, ADJ FINANCE OFFICER
- Phone
- (606) 783-1812
- Return prepared by
- DONNA HENDRIX CPA PSC
Mission
BEING ABLE TO GIVE BACK TO VETERANS FOR THE SUPPORT THEY HAVE GIVEN OUR COUNTRY, GIVE VETERANS MONEY FOR HELP AND CONDUCT MILITARY RIGHTS AT VETERANS FUNERALS
Program accomplishments
- HELPED VETERANS IN NEED, CONDUCT LAST RIGHTS AT FUNERAL OF VETERANS, CHRISTMAS GIFTS TO NURSING HOMES, HOST PANCAKE BREAKFAST FOR PEOPLES CLINIC, SEND FLAGS TO SCHOOL
- HELPED VETERANS IN NEED, CONDUCT LAST RIGHTS AT FUNERAL OF VETERANS,
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 | 990 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
- 61-0909390
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $395,945
- Income (IRS master file)
- $1,617,305
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $139,260 | $142,438 | $395,945 | XML |
| 990 | December 2024 | $147,646 | $110,729 | $433,941 | IRS |
| 990 | December 2023 | $88,338 | $86,272 | $393,115 | XML |
| 990 | December 2022 | $69,840 | $60,011 | $400,588 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Woody Clark | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
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 61-0909390).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 61-0909390.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names KAREN ROZNOWSKI.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 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, 2025 it reported revenue of $139,260, expenses of $142,438 and total assets of $395,945 at year end.
Other nonprofits in MOREHEAD
- ST CLAIRE MEDICAL CENTER INC EIN 61-0605336 · last filed 990 for 2025
- MSU FOUNDATION INC EIN 31-1003236 · last filed 990 for 2025
- ROWAN WATER INC EIN 61-0701413 · last filed 990 for 2024
- FRONTIER HOUSING INC EIN 61-0863958 · last filed 990 for 2025
- MOREHEAD ROWAN COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY INC EIN 61-1126724 · last filed 990 for 2025
- DOMESTIC VIOLENCE EMERGENCY SERVICES OF GATEWAY INC EIN 61-1234891 · last filed 990 for 2025
- LAKESIDE CHRISTIAN ACADEMY INC EIN 20-2918958 · last filed 990 for 2025
- GATEWAY CHILDRENS ADVOCACY CENTER INC EIN 61-1365649 · last filed 990 for 2025