Nonprofit · EIN 27-4066380
SONS OF AMERICAN LEGION POST 497
Tax-exempt · INDIANAPOLIS, IN 46222
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $21,193 | $22,979 | -$1,786 | $0 | $0 | $0 |
| December 31, 2024 | 990-PF | $19,200 | $14,950 | $4,250 | $0 | $0 | $0 |
| December 31, 2023 | 990-PF | $23,730 | $25,143 | -$1,413 | $0 | $0 | $0 |
| December 31, 2022 | 990-PF | $22,476 | $21,490 | $986 | $0 | $0 | $0 |
| December 31, 2021 | 990-PF | $19,202 | $13,229 | $5,973 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $21,193
Expenses
- Grants and similar amounts paid
- $0
Balance sheet and other
- Total assets, start of year
- $7,485
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNIE GAINES 7617 EAGLE VALLEY PASS, INDIANAPOLIS, IN 46214 | 1ST VICE COMMANDER | 15 | $0 |
| DONNEL LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | COMMANDER | 2 | $0 |
| BILLY LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | HISTORIAN | 1 | $0 |
| BRIAN DAVIS 2449 N GOODLET AVE, INDIANAPOLIS, IN 46222 | 2ND VICE COMMANDER | 0 | $0 |
| ROGER JOHNSON 3420 GUION RD, INDIANAPOLIS, IN 46222 | FINANCIAL OFFICER | 0 | $0 |
| JOHN LEWIS 5126 WINNEBAGO DR, INDIANAPOLIS, IN 46241 | ADJUTANT | 0 | $0 |
990-PF for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNIE GAINES 7617 EAGLEL VALLEY PASS, INDIANAPOLIS, IN 46214 | COMMANDER | 15 | $0 |
| DONNEL LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | 2ND VICE COMMANDER | 2 | $0 |
| BRIAN MCLANE 8849 OAKLAKE DR, INDIANAPOLIS, IN 46214 | SGT AT ARMS | 1 | $0 |
| BILLY LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | HISTORIAN | 1 | $0 |
| DUANE WRAY 1939 W 74TH ST, INDIANAPOLIS, IN 46260 | 1ST VICE | 0 | $0 |
| BRIAN DAVIS 2449 N GOODLET AVE, INDIANAPOLIS, IN 46222 | ADJUTANT | 0 | $0 |
| ROGER JOHNSON 3420 GUION RD, INDIANAPOLIS, IN 46222 | FINANCIAL OFFICER | 0 | $0 |
| JOSHUA POUNDS 5042 MCCRAY RD, SPEEDWAY, IN 46224 | CHAPLIN | 0 | $0 |
| TIM BURKE 5 GEORGE CT, SPEEDWAY, IN 46224 | JUDGE ADVOCATE | 0 | $0 |
990-PF for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNIE GAINES 7617 EAGLEL VALLEY PASS, INDIANAPOLIS, IN 46214 | COMMANDER | 15 | $0 |
| DONNEL LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | 2ND VICE COMMANDER | 2 | $0 |
| BRIAN MCLANE 8849 OAKLAKE DR, INDIANAPOLIS, IN 46214 | SGT AT ARMS | 1 | $0 |
| BILLY LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | HISTORIAN | 1 | $0 |
| DUANE WRAY 1939 W 74TH ST, INDIANAPOLIS, IN 46260 | 1ST VICE | 0 | $0 |
| BRIAN DAVIS 2449 N GOODLET AVE, INDIANAPOLIS, IN 46222 | ADJUTANT | 0 | $0 |
| ROGER JOHNSON 3420 GUION RD, INDIANAPOLIS, IN 46222 | FINANCIAL OFFICER | 0 | $0 |
| JOSHUA POUNDS 5042 MCCRAY RD, SPEEDWAY, IN 46224 | CHAPLIN | 0 | $0 |
| TIM BURKE 5 GEORGE CT, SPEEDWAY, IN 46224 | JUDGE ADVOCATE | 0 | $0 |
990-PF for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNIE GAINES 7617 EAGLE VALLEY PASS, INDIANAPOLIS, IN 46214 | COMMANDER | 15 | $0 |
| DONNEL LOCKHART 3011 GUION RD, INDIANAPOLIS, IN 46222 | 2ND VICE COMMANDER | 2 | $0 |
| BRIAN MCLANE 3011 GUION RD, INDIANAPOLIS, IN 46222 | SGT AT ARMS | 1 | $0 |
| BILLY LOCKHART 3011 GUION RD, INDIANAPOLIS, IN 46222 | HISTORIAN | 1 | $0 |
| DUANE WRAY 1939 W 74TH ST, INDIANAPOLIS, IN 46220 | 1ST VICE | 0 | $0 |
| BRIAN DAVIS 2449 N GOODLET AVE, INDIANAPOLIS, IN 46222 | ADJUTANT | 0 | $0 |
| ROGER JOHNSON 3420 GUION RD, INDIANAPOLIS, IN 46222 | FINANCIAL OFFICER | 0 | $0 |
| JOSHUA POUNDS 5042 MCCRAY RD, SPEEDWAY, IN 46224 | CHAPLAIN | 0 | $0 |
| TIM BURKE 5 GEORGE CT, SPEEDWAY, IN 46224 | JUDGE ADVOCATE | 0 | $0 |
990-PF for the year ended December 31, 2021: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN DAVIS 2449 N GOODLET AVE, INDIANAPOLIS, IN 46222 | ADJUTANT | 5 | $50 |
| DONNIE GAINES 7617 EAGLE VALLEY PASS, INDIANAPOLIS, IN 46214 | COMMANDER | 15 | $0 |
| BOBBY BURNETT 3011 GUION RD, INDIANAPOLIS, IN 46222 | 1ST VICE COMMANDER | 2 | $0 |
| DONNEL LOCKHART 540 N MORELAND AVE, Indianapolis, IN 46222 | 2ND VICE COMMANDER | 2 | $0 |
| JIM ELLISON 3011 GUION RD, INDIANAPOLIS, IN 46222 | FINANCE OFFICER | 3 | $0 |
| JIM INGALLS 3011 GUION RD, INDIANAPOLIS, IN 46222 | CHAPLIN | 1 | $0 |
| BRIAN MCLANE 8849 OAKLAKE DR, INDIANAPOLIS, IN 46214 | SGT AT ARMS | 1 | $0 |
| BILLY LOCKHART 540 N MORELAND AVE, INDIANAPOLIS, IN 46222 | HISTORIAN | 1 | $0 |
| JASON MCDONALD 3011 GUION RD, INDIANAPOLIS, IN 46222 | JUDGE ADVOCATE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3011 GUION RD, INDIANAPOLIS, IN 46222-1603
- In care of
- % BRIAN DAVIS
- Signed the 990-PF
- BRIAN DAVIS, ADJUTANT
- Phone
- (317) 925-8503
- Return prepared by
- DIAMOND TAX SOLUTIONS INC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 27-4066380
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $21,193
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $21,193 | $22,979 | $0 | IRS |
| 990-PF | December 2024 | $19,200 | $14,950 | $0 | XML |
| 990-PF | December 2023 | $23,730 | $25,143 | $0 | XML |
| 990-PF | December 2022 | $22,476 | $21,490 | $0 | XML |
| 990-PF | December 2021 | $19,202 | $13,229 | $0 | XML |
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 27-4066380).
Questions about SONS OF AMERICAN LEGION POST 497
- What is the EIN of SONS OF AMERICAN LEGION POST 497?
- The employer identification number (EIN) of SONS OF AMERICAN LEGION POST 497 is 27-4066380.
- Is SONS OF AMERICAN LEGION POST 497 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SONS OF AMERICAN LEGION POST 497 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SONS OF AMERICAN LEGION POST 497 file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SONS OF AMERICAN LEGION POST 497 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 SONS OF AMERICAN LEGION POST 497 last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of SONS OF AMERICAN LEGION POST 497?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SONS OF AMERICAN LEGION POST 497 have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $21,193, expenses of $22,979 and total assets of $0 at year end.
Other nonprofits in INDIANAPOLIS
- INDIANA UNIVERSITY HEALTH INC EIN 35-1955872 · last filed 990 for 2024
- LILLY ENDOWMENT INC EIN 35-0868122 · last filed 990-PF for 2025
- LILLY CARES FOUNDATION INC EIN 35-2027985 · last filed 990-PF for 2025
- RENAISSANCE CHARITABLE FOUNDATION INC EIN 35-2129262 · last filed 990 for 2024
- COMMUNITY HEALTH NETWORK INC EIN 35-0983617 · last filed 990 for 2024
- MDWISE MEDICAID NETWORK INC EIN 47-3192307 · last filed 990 for 2025
- MDWISE INC EIN 35-1931354 · last filed 990 for 2025
- NATIONAL COLLEGIATE ATHLETIC ASSOCIATION EIN 44-0567264 · last filed 990 for 2025