Nonprofit · EIN 75-0760614
AMERICAN LEGION
Also known as 353 PANOLA COUNTY
Tax-exempt · CARTHAGE, TX 75633
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $191,022 | $383,383 | -$192,361 | $84,317 | $3,034 | $81,283 |
| December 31, 2024 | 990 | $442,898 | $246,476 | $196,422 | $279,355 | $0 | $279,355 |
| December 31, 2023 | 990 | $207,748 | $190,751 | $16,997 | $85,967 | $3,034 | $82,933 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,355
- Membership dues
- $1,920
- Program service revenue
- $163,090
- Investment income
- $0
- Royalties
- $14,777
- Net rental income
- $7,800
- Other revenue
- $22,577
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $20,358
- Salaries, compensation and benefits (total)
- $20,358
- Professional fundraising fees
- $0
- Accounting fees
- $1,022
- Occupancy
- $110,344
- Depreciation
- $3,324
- Program services (functional)
- $20,358
- Management and general (functional)
- $110,344
Balance sheet and other
- Total assets, start of year
- $279,355
- Total assets, end of year
- $84,317
- Total liabilities, end of year
- $3,034
- Net assets, end of year
- $81,283
- Land, buildings and equipment
- $22,573
- Net assets without donor restrictions
- $81,283
- Gross unrelated business income
- $22,577
- Gross receipts
- $191,022
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1934
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID LUNGREN | COMMANDER Officer | 2 | $0 |
| WAYNE LAWHORN | 1ST VICE PRESIDENT Officer | 2 | $0 |
| JAY CHESHIRE | FINANCE OFFICER Officer | 2 | $0 |
| VERDA CALDWELL | ADAJUNT Officer | 2 | $0 |
| BOBBY MALONE | CHAPLIN Officer | 2 | $0 |
| TODD MADARY | JUDGE ADVOCATE Officer | 2 | $0 |
| GABRIEL MOLITER | SERGENT-AT-ARMS Officer | 2 | $0 |
| GLEN CUNNINGHAM | SERVICE OFFICER Officer | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAY COPELAND | COMMANDER Officer | 2 | $0 |
| TODD MADARY | 1ST VICE PRESIDENT Officer | 2 | $0 |
| BOBBY MALONE | FINANCE OFFICER Officer | 2 | $0 |
| JIM YOUNG | ADAJUNT Officer | 2 | $0 |
| BILL MORRIS | CHAPLIN Officer | 2 | $0 |
| DAVID LUNGREN | JUDGE ADVOCATE Officer | 2 | $0 |
| JAMES MCDANIEL | SERGENT-AT-ARMS Officer | 2 | $0 |
| WAYNE LAWHORN | HISTORIAN Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY JOHNSON | COMMANDER Officer | 2 | $0 |
| DAVID LUNGREN | 1ST VICE PRESIDENT Officer | 2 | $0 |
| BOBBY MALONE | FINANCE OFFICER Officer | 2 | $0 |
| JIM YOUNG | ADAJUNT Officer | 2 | $0 |
| BILL MORRIS | CHAPLIN Officer | 2 | $0 |
| DAVID LUNGREN | JUDGE ADVOCATE Officer | 2 | $0 |
| JAMES MCDANIEL | SERGENT-AT-ARMS Officer | 2 | $0 |
| WAYNE LAWHORN | HISTORIAN Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 265, CARTHAGE, TX 75633-0265
- Principal officer (990 for 2025)
- JAY CHESHIRE, PO BOX 265, CARTHAGE, TX 75633
- Signed the 990
- DAVID LUNGREN, COMMANDER
- Phone
- (903) 754-9975
- Return prepared by
- NIXON & WOODFIN CPA'S
Mission
PROVIDE SOCIAL ATMOSPHERE AND HONOR MILITARY PERSONNEL
Program accomplishments
- A SOCIAL ATMOSPHERE WAS PROVIDED FOR FORMER MEMBERS OF THE US ARMED FORCES.
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
- 75-0760614
- 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)
- $84,317
- Income (IRS master file)
- $191,022
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $191,022 | $383,383 | $84,317 | XML |
| 990 | December 2024 | $442,898 | $246,476 | $279,355 | XML |
| 990 | December 2023 | $207,748 | $190,751 | $85,967 | XML |
| 990 | December 2022 | $161,842 | $158,518 | $88,335 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 75-0760614).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 75-0760614.
- 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 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names JAY CHESHIRE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 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 December 31, 2025 it reported revenue of $191,022, expenses of $383,383 and total assets of $84,317 at year end.
Other nonprofits in CARTHAGE
- PANOLA SCHOOL EIN 75-2855333 · last filed 990 for 2025
- CARTHAGE ISD EDUCATION FOUNDATION INC EIN 02-0605405 · last filed 990 for 2025
- CHARLES C MATTHEWS FOUNDATION EIN 75-2741045 · last filed 990-PF for 2025
- CARTHAGE ECONOMIC DEVELOPMENT CORPORATION EIN 75-2488443 · last filed 990 for 2025
- CARTHAGE IMPROVEMENTS CORPORATION EIN 75-2792161 · last filed 990 for 2025
- PANOLA COUNTY JUNIOR LIVESTOCK SHOW INC EIN 75-2525509 · last filed 990 for 2025
- PANOLA COLLEGE FOUNDATION EIN 75-1846813 · last filed 990 for 2025
- TECHNOLOGY STUDENT ASSOCIATION EIN 74-2072932 · last filed 990 for 2025