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Nonprofit · EIN 74-6051516

AMERICAN LEGION

Also known as 0177 BENTON I MCCARLEY POST

Tax-exempt · LULING, TX 78648

Financials

$397K$313K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$397,312$313,384$83,928$590,824$2,818$588,006
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$6,243
Membership dues
$4,200
Program service revenue
$156,811
Investment income
$33,194
Net income from fundraising events
$560
Net income from gaming
$200,354
Other revenue
$201,064

Expenses

Grants and similar amounts paid
$30,265
Other salaries and wages
$63,809
Salaries, compensation and benefits (total)
$79,104
Professional fundraising fees
$0
Occupancy
$24,414
Program services (functional)
$270,409
Management and general (functional)
$42,975

Balance sheet and other

Total assets, start of year
$508,963
Total assets, end of year
$590,824
Total liabilities, end of year
$2,818
Net assets, end of year
$588,006
Land, buildings and equipment
$104,608
Net assets without donor restrictions
$588,006
Gross receipts
$589,239
Employees
6
Volunteers
0
Year formed
1920
State of legal domicile
TX

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.

NameTitleHours / weekCompensation
Richard CarterAdjutant
Officer
10$6,154
Terry Clay2nd Vice Commander
Officer
10$3,408
James D MurrayCommander
Officer
20$0
Lee Wheelis1st Vice Commander
Officer
10$0
JW Fogel2nd Vice Commander
Officer
10$0
Robert KirkpatrickFinance Officer
Officer
20$0
Wayne FischerJudge Advocate
Officer
10$0
Donald BristerService Officer
Officer
10$0
Orville RobbinsHistorian
Officer
10$0
John WestbrookChaplain
Officer
10$0
Lester BrasearsSergeant-at-Arms
Officer
10$0
Keith KyleMember at Large
Officer
10$0
Larry OdeluskiMember at Large
Officer
10$0

Address and contacts

Address (IRS master file)
PO BOX 65, LULING, TX 78648-0065
Principal officer (990 for 2024)
Benton McCarley Post 177, PO Box 65, Luling, TX 78648
Signed the 990
Ray Reininger, Post Commander
Phone
(830) 875-9329
Return prepared by
KEVIN MILLS CPA

Mission

To provide social & recreational activities, Sponsor & participate in activities to benefit veterans, US Armed Forces & Community

990 for the year ended December 31, 2024

Program accomplishments

  • Social club for members & nonmembers for entertainment & a chance to share with others. It does not operate as a profit, so is not included on form 990-T.
    Expenses $257,909
  • Scholarships To Luling High School Seniors/Rodeo Contestant/Luling Eagle Boosters Luling Community Food Bank
    Expenses $12,500
  • Veterans Meals & Assistance & Donations to Individuals in need

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

IRS record

EIN
74-6051516
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1942
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$590,824
Income (IRS master file)
$589,239

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024–––IRS
990December 2023$356,642$345,151$508,963IRS
990December 2022$313,775$310,866$491,762IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 74-6051516.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1942.
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 Benton McCarley Post 177.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 lists 13 people; 2 received compensation from the organization, the highest $6,154 (Richard Carter, Adjutant).
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $397,312, expenses of $313,384 and total assets of $590,824 at year end.

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