Nonprofit · EIN 85-0095373
AMERICAN LEGION
Also known as 0007 BRYAN MUDGETT-T J TREVINO
Tax-exempt · CARLSBAD, NM 88221
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $162,709 | $201,800 | -$39,091 | $245,696 | $115,704 | $129,992 |
| May 31, 2024 | 990 | $187,283 | $221,459 | -$34,176 | $239,207 | $70,124 | $169,083 |
| May 31, 2023 | 990 | $203,080 | $201,969 | $1,111 | $269,261 | $66,002 | $203,259 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $8,330
- Membership dues
- $4,075
- Program service revenue
- $0
- Investment income
- $27
- Net income from gaming
- $121,980
- Net income from sales of inventory
- $32,372
- Other revenue
- $154,352
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $92,004
- Salaries, compensation and benefits (total)
- $101,882
- Professional fundraising fees
- $0
- Accounting fees
- $4,120
- Occupancy
- $19,980
- Depreciation
- $10,484
- Program services (functional)
- $164,251
- Management and general (functional)
- $37,549
Balance sheet and other
- Total assets, start of year
- $239,207
- Total assets, end of year
- $245,696
- Total liabilities, end of year
- $115,704
- Net assets, end of year
- $129,992
- Land, buildings and equipment
- $134,319
- Net assets without donor restrictions
- $129,992
- Gross receipts
- $2,341,915
- Employees
- 12
- Volunteers
- 30
- Year formed
- 1980
- State of legal domicile
- NM
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK SAPEN | ADJUTANT Trustee or director, Officer | 10.63 | $8,292 |
| PAT JONES | FINANCE OFFI Trustee or director, Officer | 6.98 | $5,448 |
| RODNEY AMOS | HISTORIAN Trustee or director, Officer | 1 | $0 |
| JAMES ARMSTRONG | HISTORIAN Trustee or director, Officer | 1 | $0 |
| EVERETT BAZE | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| KATHRYN KANE | 1ST VICE COM Trustee or director, Officer | 1 | $0 |
| JAY NEWCOMBE | CHAPLAIN Trustee or director, Officer | 1 | $0 |
| NEAL TWADDLE | COMMANDER Trustee or director, Officer | 1 | $0 |
| ALBERT VILLEGAS | 3RD VICE COM Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK SAPEN | ADJUTANT Trustee or director, Officer | 10.36 | $7,908 |
| PAT JONES | FINANCE OFFI Trustee or director, Officer | 8.33 | $6,360 |
| GREG BERGMAN | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| ED BRITTT | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| HIRAM LAID | SERVICE OFFI Trustee or director, Officer | 1 | $0 |
| JAY NEWCOMBE | HISTORIAN Trustee or director, Officer | 1 | $0 |
| ALBERT VILLEGAS | 3RD VICE PRE Trustee or director, Officer | 1 | $0 |
| ROBERT WALKER | JUDGE ADVOCA Trustee or director, Officer | 1 | $0 |
| DAGMAR YOUNGBERG | COMMANDER Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAT JONES | FINANCE OFFI Trustee or director, Officer | 11.67 | $8,646 |
| FRANK SAPEN | ADJUTANT Trustee or director, Officer | 10.53 | $7,800 |
| GREG BERGMAN | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| ED BRITTT | 2ND VICE PRE Trustee or director, Officer | – | $0 |
| HIRAM LAID | SERVICE OFFI Trustee or director, Officer | 1 | $0 |
| JAY NEWCOMBE | HISTORIAN Trustee or director, Officer | 1 | $0 |
| ALBERT VILLEGAS | 3RD VICE PRE Trustee or director, Officer | 1 | $0 |
| ROBERT WALKER | JUDGE ADVOCA Trustee or director, Officer | – | $0 |
| DAGMAR YOUNGBERG | COMMANDER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 928, CARLSBAD, NM 88221-0928
- In care of
- % FRANK M SAPIEN
- Principal officer (990 for 2024)
- NEAL TWADDLE, PO BOX 928, CARLSBAD, NM 88221
- Signed the 990
- NEAL TWADDLE, COMMANDER
- Phone
- (575) 706-1584
- Return prepared by
- HARVEY & SIMONS CPAS LLC
Mission
TO ENHANCE THE WELL-BEING OF AMERICA'S VETERANS, THEIR FAMILIES, OUR MILITARY, AND OUR COMMUNITIES BY OUR DEVOTION TO MUTUAL HELPFULNESS. THE AMERICAN LEGION'S VISION STATEMENT IS "THE AMERICAN LEGION: VETERANS STRENGTHENING AMERICA. THE AMERICAN LEGION'S VALUE PRINCIPLES ARE AS FOLLOWS: A VETERAN IS A VETERAN, SELFLESS SERVICE, AMERICAN VALUES AND PATRIOTISM,FAMILY AND COMMUNITY ENGAGEMENT, ADVANCING THE VISION, & HONOR THOSE WHO CAME BEFORE US
Program accomplishments
- ASSISTANCE TO PAST MEMBER OF THE ARMED FORCES AND SCHOLOARSHIPS.
- MEMBERSHIP SERVICES AND ACTIVITIES
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 85-0095373
- 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)
- $245,696
- Income (IRS master file)
- $2,341,915
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $162,709 | $201,800 | $245,696 | XML |
| 990 | May 2024 | $187,283 | $221,459 | $239,207 | XML |
| 990 | May 2023 | $203,080 | $201,969 | $269,261 | XML |
| 990 | May 2022 | – | – | – | IRS |
| 990-EZ | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 85-0095373).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 85-0095373.
- 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 NEAL TWADDLE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended May 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $8,292 (FRANK SAPEN, ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $162,709, expenses of $201,800 and total assets of $245,696 at year end.
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