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Nonprofit · EIN 93-0374385

AMERICAN LEGION

Also known as 51 SANTIAM INC

Tax-exempt · LEBANON, OR 97355

Financials

$120K$139K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$119,951$139,456-$19,505$676,550$18,591$657,959
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$17,412
Program service revenue
$32,081
Investment income
$23,204
Net rental income
$7,200
Net income from gaming
$113,565
Net income from sales of inventory
-$83,273
Other revenue
$47,254

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$5,506
Salaries, compensation and benefits (total)
$6,117
Professional fundraising fees
$0
Accounting fees
$3,753
Occupancy
$47,743
Depreciation
$14,968
Program services (functional)
$108,312
Management and general (functional)
$16,176

Balance sheet and other

Total assets, start of year
$708,610
Total assets, end of year
$676,550
Total liabilities, end of year
$18,591
Net assets, end of year
$657,959
Land, buildings and equipment
$144,861
Net assets without donor restrictions
$644,441
Net assets with donor restrictions
$13,518
Gross unrelated business income
$735
Gross receipts
$2,824,287
Employees
19
Volunteers
35
Year formed
1929
State of legal domicile
OR

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.

NameTitleHours / weekCompensation
JAY THORHILLCHAPLAIN
Officer
1$3,121
RICHARD BAUMANFINANCE OFFICER
Officer
4$1,751
CORY MILLERTRUSTEE
Trustee or director
1$0
PAUL BREWERTrustee
Trustee or director
1$0
CHESTER BECKERTrustee
Trustee or director
1$0
DARRYL CARPERTrustee
Trustee or director
1$0
JOHN BIRCHTrustee
Trustee or director
1$0
GERALD MASOGTrustee
Trustee or director
1$0
RANDY DOBSONEXECUTIVE BOARD
Trustee or director, Officer
1$0
TAMI BREWEREXECUTIVE BOARD
Trustee or director, Officer
1$0
DALE COATS1ST VICE
Officer
20$0
KEN HOOVER2ND VICE
Officer
1$0
RAYMOND JOHNSONEXECUTIVE BOARD
Officer
1$0
JERRY PATTONCOMMANDER
Officer
1$0

Address and contacts

Address (IRS master file)
480 S MAIN ST, LEBANON, OR 97355-3309
In care of
% RAYMOND JOHNSON
Signed the 990
RICHARD BAUMAN, FINANCE OFFICER
Phone
(541) 451-1351
Return prepared by
RAUCH MCFETRIDGE CLEVELAND & STEIN CPA

Mission

TO PROVIDE FOR SOCIAL AND RECREATIONAL ACTIVITIES OF THE MEMBERS, PROMOTE THE SOCIAL WELFARE OF THE COMMUNITY, AND ASSIST DISABLED AND NEE AR VETERANS.

990 for the year ended June 30, 2025

Program accomplishments

  • Provided social and recreational activities for the members, promoted the social welfare of the community, and assisted disabled and needy war veterans.

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
93-0374385
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1942
Accounting year ends
June
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$676,550
Income (IRS master file)
$2,824,287

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025–––IRS
990June 2024–––IRS
990June 2023$87,319$90,763$704,949IRS
990June 2022$51,922$118,765$715,480IRS
990June 2021–––IRS
990June 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 93-0374385.
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 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 are the officers and directors of AMERICAN LEGION?
The 990 for the year ended June 30, 2025 lists 14 people; 2 received compensation from the organization, the highest $3,121 (JAY THORHILL, CHAPLAIN).
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $119,951, expenses of $139,456 and total assets of $676,550 at year end.

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