Nonprofit · EIN 85-6016570
AMERICAN LEGION
Also known as 0044 GAINES T EVANS
Tax-exempt · ELEPHANT BTTE, NM 87935
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $468,059 | $391,195 | $76,864 | $561,499 | $76,357 | $485,142 |
| June 30, 2024 | 990 | $464,703 | $407,836 | $56,867 | $575,706 | $111,801 | $463,905 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $10,000
- Program service revenue
- $241,441
- Investment income
- $2,045
- Net income from gaming
- $214,573
- Other revenue
- $214,573
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $121,249
- Salaries, compensation and benefits (total)
- $133,838
- Professional fundraising fees
- $0
- Accounting fees
- $6,605
- Occupancy
- $43,912
- Travel
- $439
Balance sheet and other
- Total assets, start of year
- $575,706
- Total assets, end of year
- $561,499
- Total liabilities, end of year
- $76,357
- Net assets, end of year
- $485,142
- Land, buildings and equipment
- $406,814
- Net assets without donor restrictions
- $475,142
- Net assets with donor restrictions
- $10,000
- Gross receipts
- $728,735
- Employees
- 18
- Volunteers
- 36
- Year formed
- 1936
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB NELLIS | SGT OF ARMS Officer | 25 | $0 |
| JOHN SAVAGE | 1ST VICE Officer | 5 | $0 |
| kEVIN DEVEALMINK | 2ND VICE Officer | 5 | $0 |
| DAVID THIBEAU | FINANCE OFFICER Officer | 4 | $0 |
| BRIAN NIKIFOROW | TRUSTEE Officer | 2 | $0 |
| DAVID THIBEAU | FINANCE MANAGER Officer, Key employee | 4 | $0 |
| LEHAMAN JUSTICE | COMMANDER Officer, Key employee | 5 | $0 |
| BOB NELLIS | ASST GAMBLING Key employee | 6 | $0 |
| RENEE CANTIN | BAR TENDER Key employee | 10 | $0 |
| KAREN WHITMORE | BARTENDER Key employee | 5 | $0 |
| HEIDI OCONNELL | OFFICE MANAGER Key employee | 16 | $0 |
| LUCILLE BENDA | BARTENDER Key employee | 23 | $0 |
| LUKE MAULDIN | BARTENDER Key employee | 23 | $0 |
| DAVID CONLEY | BARTENDER Key employee | 23 | $0 |
| MICHAEL WILLIAMS | GAMING MANAGER Key employee | 5 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL PITTMAN | BARTENDER Key employee | 20 | $0 |
| RACHEL FREEMAN | CUSTODIAL Key employee | 15 | $0 |
| KATHY BUSH | OFFICE ASSISTANT Key employee | 23 | $0 |
990 for the year ended June 30, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHY BACA | COMMANDER Officer | 5 | $0 |
| BRIAN NIKIFOROW | TRUSTEE Officer | 2 | $0 |
| DAVE DURAN | TRUSTEE Officer | 1 | $0 |
| DAVID THIBEAU | HISTORIAN Officer | 1 | $0 |
| MIKE BEHNEN | 1ST VICE Officer | 5 | $0 |
| THOMAS CLEVELAND | SGT OF ARMS Officer | 25 | $0 |
| BOB ACRES | 2ND VICE Officer | 5 | $0 |
| BOB NELLIS | FINANCE OFFICER Officer | 4 | $0 |
| MICHAEL PITTMAN | BARTENDER Key employee, Highest-paid employee | 23 | $0 |
| DAVID CONLEY | BARTENDER Key employee | 23 | $0 |
| KATHY BUSH | OFFICE Key employee | 23 | $0 |
| RACHEL FREEMAN | CUSTODIAL Key employee | 15 | $0 |
| KAREN WHITMORE | BARTENDER Key employee | 5 | $0 |
| RENEE CANTIN | BAR TENDER Key employee | 10 | $0 |
| BOB NELLIS | GAMING MANAGER Key employee | 6 | $0 |
| LUKE MAULDIN | BARTENDER Key employee | 23 | $0 |
| LUCILLE BENDA | BARTENDER Key employee | 23 | $0 |
| HEIDI OCONNELL | OFFICE Key employee | 16 | $0 |
| AL NORTON | TRUSTEE Former | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1073, ELEPHANT BTTE, NM 87935-1073
- In care of
- % LEHMAN JUSTICE
- Principal officer (990 for 2024)
- LEHAMAN JUSTICE, PO BOX 1073, Elephant Butte, NM 87935
- Signed the 990
- LEHMAN JUSTICE, COMMANDER
- Phone
- (575) 744-4144
- Return prepared by
- Heidi OConnell
Mission
PROVIDE FELLOWSHIP AND RECREATION TO VETERANS
Program accomplishments
- PROGRAMS PAYROLL EXP COGS SUPPLIES ADDITIONALExpenses -$255,516 · revenue $236,398
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 85-6016570
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $561,499
- Income (IRS master file)
- $728,735
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $468,059 | $391,195 | $561,499 | XML |
| 990 | June 2024 | $464,703 | $407,836 | $575,706 | XML |
| 990 | June 2023 | $313,908 | $345,164 | $558,434 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | 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 85-6016570).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 85-6016570.
- 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 June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names LEHAMAN JUSTICE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $468,059, expenses of $391,195 and total assets of $561,499 at year end.
Other nonprofits in ELEPHANT BTTE
- SIERRA ELECTRIC COOPERATIVE INC EIN 85-0093694 · last filed 990 for 2025
- SIERRA ELECTRIC COOPERATIVE EDUCATION FOUNDATION EIN 85-0352648 · last filed 990-PF for 2025
- PROTECT AMERICANS NOW EIN 46-3065865 · last filed 990-PF for 2025
- ELEPHANT BUTTE CHAMBER OF COMMERCE EIN 85-0462710 · last filed 990-N for 2024
- ZEITGEIST FILM FESTIVAL EIN 86-1516344 · last filed 990-N for 2024
- RIO VAQUEROS INC EIN 85-0406953 · last filed 990-N for 2025
- SIERRA COUNTY ROCK AND GEM SOCIETY EIN 83-3234829 · last filed 990-N for 2025
- AMERICAN LEGION AUXILIARY EIN 23-7039169 · last filed 990-N for 2025