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Nonprofit · EIN 81-0219306

AMERICAN LEGION

Also known as 6 C JAMES SMITH INC

Tax-exempt · CHOTEAU, MT 59422

Financials

$405K$367K2023$407K$395K2024
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$406,502$394,517$11,985$284,515$58,313$226,202
December 31, 2023990$405,395$366,872$38,523$247,953$33,736$214,217
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$5,000
Program service revenue
$1,878
Investment income
$746
Net income from fundraising events
$20,849
Net income from sales of inventory
$378,029
Other revenue
$398,878

Expenses

Grants and similar amounts paid
$2,235
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$800

Balance sheet and other

Total assets, start of year
$247,953
Total assets, end of year
$284,515
Total liabilities, end of year
$58,313
Net assets, end of year
$226,202
Land, buildings and equipment
$164,099
Net assets without donor restrictions
$226,202
Gross unrelated business income
$378,029
Gross receipts
$742,389
Employees
12
State of legal domicile
MT

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
AARON LEYSVICE COMMANDER
Officer
1$0
JERRY COLLINSCOMMANDER
Officer
1$0
KEN BASSMANFINANCE OFFICER
Officer
1$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
AARON LEYSVICE COMMANDER
Officer
1$0
JERRY COLLINSCOMMANDER
Officer
1$0
KEN BASSMANFINANCE OFFICER
Officer
1$0

Address and contacts

Address (IRS master file)
PO BOX 151, CHOTEAU, MT 59422-0151
In care of
% ALLEN B CALLENDER
Principal officer (990 for 2024)
JERRY COLLINS, PO BOX 151, CHOTEAU, MT 59422
Signed the 990
JERRY COLLINS, COMMANDER
Phone
(406) 466-2501
Return prepared by
Gary Kasper & Company Inc

Mission

C. JAMES SMITH POST 6 IS A POST OF THE AMERICAN LEGION. OUR PURPOSE IS TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA/TO MAINTAIN LAW AND ORDER, TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM, TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION ON THE GREAT WAR TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY STATE AND NATION/TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES AND THE MASSES TO MAKE RIGHT THE MASTER OF MIGHT, TO PROMOTE PEACE AND GOODWILL ON EARTH, TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY, TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.

990 for the year ended December 31, 2024

Program accomplishments

  • 4TH OF JULY RODEO PROMOTES AMERICANISM AND TOURISM IN CHOTEAU AND ENHANCES CHOTEAU'S 4TH OF JULY ACTIVITIES, PRESERVATION OF THE AMERICAN RODEO.
    Expenses $63,561 · revenue $87,045
  • VETERAN'S DAY DINNER
    Expenses $4,560 · revenue $1,625
  • OUTSTANDING STUDENT SCHOLARSHIPS
    grants $1,000
  • DONATIONS TO LOCAL NON-PROFIT ORGANIZATIONS
    grants $1,235

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
81-0219306
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)
$284,515
Income (IRS master file)
$742,389

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$406,502$394,517$284,515IRS
990December 2023$405,395$366,872$247,953XML
990December 2022$314,864$332,758$213,577IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 81-0219306).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 81-0219306.
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 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 JERRY COLLINS.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2024 lists 3 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 $406,502, expenses of $394,517 and total assets of $284,515 at year end.

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