Nonprofit · EIN 35-1276501
AMERICAN LEGION POST 317
Tax-exempt · GREENTOWN, IN 46936
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $107,880 | $98,400 | $9,480 | $367,079 | $9,478 | $357,601 |
| December 31, 2024 | 990 | $92,681 | $79,126 | $13,555 | $341,254 | $326 | $340,928 |
| December 31, 2023 | 990 | $53,707 | $67,927 | -$14,220 | $311,394 | $261 | $311,133 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,385
- Membership dues
- $7,694
- Program service revenue
- $40,378
- Investment income
- $8,013
- Net income from gaming
- $42,104
- Other revenue
- $42,104
Expenses
- Grants and similar amounts paid
- $2,300
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $13,155
- Depreciation
- $171
- Program services (functional)
- $86,760
- Management and general (functional)
- $11,640
Balance sheet and other
- Total assets, start of year
- $341,254
- Total assets, end of year
- $367,079
- Total liabilities, end of year
- $9,478
- Net assets, end of year
- $357,601
- Land, buildings and equipment
- $183,867
- Publicly traded securities
- $145,315
- Net assets without donor restrictions
- $357,601
- Gross receipts
- $107,880
- Employees
- 0
- Year formed
- 1920
- State of legal domicile
- IN
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY FLOOK | COMMANDER Trustee or director | 2 | $0 |
| GREGORY SUMPTER | 1ST VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| LEWIS MOLOCK | 2ND VICE COMMANDER Trustee or director | 2 | $0 |
| GREGORY SUMPTER | ADJUTANT Trustee or director, Officer | 2 | $0 |
| EARL KINSLOW | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| DON RIEBE | EXECUTIVE BOARD Trustee or director | 2 | $0 |
| BOB SILCOX | EXECUTIVE BOARD Trustee or director | 2 | $0 |
| GREGORY SUMPTER | CLUB ROOM MANAGER Trustee or director | 2 | $0 |
| STAN JOHNSON | FINANCE OFFICER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL DUNKLE | CLUBROOM MAN Trustee or director | 2 | $0 |
| LARRY FLOOK | 1ST VICE COM Trustee or director, Officer | 2 | $0 |
| STANLEY JOHNSON | FINANCE OFFI Trustee or director | 2 | $0 |
| EARL KINSLOW | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| LEWIS MOLOCH | 2ND VICE COM Trustee or director | 2 | $0 |
| DON RIEBE | EXECUTIVE BO Trustee or director | 2 | $0 |
| BOB SILCOX | EXECUTIVE BO Trustee or director | 2 | $0 |
| GREGORY SUMPTER | COMMANDER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL DUNKLE | CLUBROOM MAN Trustee or director | – | $0 |
| STANLEY JOHNSON | FINANCE OFFI Trustee or director | – | $0 |
| EARL KINSLOW | SGT AT ARMS Trustee or director, Officer | – | $0 |
| MICHAEL LUCKE | ADJUTANT Trustee or director, Officer | – | $0 |
| LEWIS MOLOCH | 1ST VICE COM Trustee or director | – | $0 |
| DON RIEBE | EXECUTIVE BO Trustee or director | – | $0 |
| BOB SILCOX | EXECUTIVE BO Trustee or director | – | $0 |
| LARRY SULLIVAN | 2ND VICE COM Trustee or director, Officer | – | $0 |
| GREGORY SUMPTER | COMMANDER Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 111 N MERIDIAN ST, GREENTOWN, IN 46936-1221
- In care of
- % LOWELL ESYMONS
- Principal officer (990 for 2025)
- GREGORY SUMPTER, 111 N MERIDIAN ST, GREENTOWN, IN 469361221
- Signed the 990
- GREGORY SUMPTER, ADJUTANT
- Phone
- (765) 432-9886
- Return prepared by
- ATAX EASTSIDE KOKOMO IN
Mission
VETERANS ORGANIZATION
Program accomplishments
- . MAINTAINING THE AMERICAN LEGION FACILITY IN GREENTOWN, IN FOR THE BENEFIT OF OUR VETERANS.Expenses $91,365
- . PROVIDING SCHOLARSHIPS FOR WORTHY HIGH SCHOOL SENIORS BOUND FOR COLLEGE AND GRANTS TO OTHER LOCAL 501(C)3 ORGANIZATIONS.Expenses $2,300
- . PROVIDING MATERIALS, SUPPLIES AND MANPOWER TO OBSERVE PATRIOTIC HOLIDAYS.Expenses $2,184
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 35-1276501
- 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)
- $367,079
- Income (IRS master file)
- $253,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $107,880 | $98,400 | $367,079 | IRS |
| 990 | December 2024 | $92,681 | $79,126 | $341,254 | IRS |
| 990 | December 2023 | $53,707 | $67,927 | $311,394 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 35-1276501).
Questions about AMERICAN LEGION POST 317
- What is the EIN of AMERICAN LEGION POST 317?
- The employer identification number (EIN) of AMERICAN LEGION POST 317 is 35-1276501.
- Is AMERICAN LEGION POST 317 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION POST 317 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 POST 317 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 AMERICAN LEGION POST 317 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION POST 317?
- The 990 for the year ended December 31, 2025 names GREGORY SUMPTER.
- Who are the officers and directors of AMERICAN LEGION POST 317?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 317 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $107,880, expenses of $98,400 and total assets of $367,079 at year end.
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