Nonprofit · EIN 46-0105110
AMERICAN LEGION
Also known as 46 DEPT OF SOUTH DAKOTA
Tax-exempt · WATERTOWN, SD 57201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $460,319 | $370,699 | $89,620 | $1,383,179 | $3,548 | $1,379,631 |
| June 30, 2024 | 990 | $404,823 | $347,478 | $57,345 | $1,246,375 | $2,782 | $1,243,593 |
| June 30, 2023 | 990 | $386,314 | $382,987 | $3,327 | $1,136,610 | $2,106 | $1,134,504 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $227,526
- Membership dues
- $217,409
- Program service revenue
- $80,450
- Investment income
- $77,056
- Net gain from sales of assets
- $18,181
- Net income from sales of inventory
- $27,409
- Other revenue
- $75,287
Expenses
- Grants and similar amounts paid
- $1,018
- Compensation of officers, directors and key employees
- $71,000
- Other salaries and wages
- $96,183
- Salaries, compensation and benefits (total)
- $183,147
- Professional fundraising fees
- $0
- Accounting fees
- $5,097
- Travel
- $11,823
- Depreciation
- $7,976
- Program services (functional)
- $35,260
- Management and general (functional)
- $335,439
Balance sheet and other
- Total assets, start of year
- $1,246,375
- Total assets, end of year
- $1,383,179
- Total liabilities, end of year
- $3,548
- Net assets, end of year
- $1,379,631
- Land, buildings and equipment
- $31,731
- Publicly traded securities
- $999,889
- Net assets without donor restrictions
- $1,193,438
- Net assets with donor restrictions
- $186,193
- Gross receipts
- $690,034
- Employees
- 3
- Year formed
- 1919
- State of legal domicile
- SD
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 |
|---|---|---|---|
| CHRISTOPHER VANDELIST | STATE ADJUTA Trustee or director, Officer | 40 | $71,000 |
| KEVIN MORELLO | STATE COMMAN Officer | 20 | $0 |
| KRISMA DEWITT | FINANCE OFFI Officer | 5 | $0 |
| MARV TISDALL | DISTRICT 1 C Trustee or director | 5 | $0 |
| CHRISTOPHER RENDON | DISTRICT 2 C Trustee or director | 5 | $0 |
| STEVE STIER | DISTRICT 3 C Trustee or director | 5 | $0 |
| TED KIMBALL | DISTRICT 4 C Trustee or director | 5 | $0 |
| CLAYTON NEI | DISTRICT 5 C Trustee or director | 5 | $0 |
| JAMES PEKRON | DISTRICT 6 C Trustee or director | 5 | $0 |
| ANDY LYNGEN | DISTRICT 7 C Trustee or director | 5 | $0 |
| BRIAN DEAN | VICE COMMAND Trustee or director, Officer | 5 | $0 |
| KEVIN HEMPEL | VICE COMMAND Trustee or director, Officer | 5 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER VANDELIST | STATE ADJUTA Trustee or director, Officer | 40 | $58,350 |
| COURTNEY STEFFEN | STATE COMMAN Officer | 20 | $0 |
| KRISMA DEWITT | FINANCE OFFI Officer | 5 | $0 |
| BRIAN DEAN | DISTRICT 1 C Trustee or director | 5 | $0 |
| CHRISTOPHER RENDON | DISTRICT 2 C Trustee or director | 5 | $0 |
| STEVE STIER | DISTRICT 3 C Trustee or director, Officer | 5 | $0 |
| BOB THOMASON | DISTRICT 4 C Trustee or director | 5 | $0 |
| CLAYTON NEI | DISTRICT 5 C Trustee or director | 5 | $0 |
| JAMES PEKRON | DISTRICT 6 C Trustee or director | 5 | $0 |
| ANDY LYNGEN | DISTRICT 7 C Trustee or director | 5 | $0 |
| DOUGLAS HARRIS | VICE COMMAND Trustee or director, Officer | 5 | $0 |
| RODNEY SMITH | VICE COMMAND Trustee or director, Officer | 5 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN HEMPEL | STATE ADJUTA Trustee or director, Officer | 1 | $60,772 |
| CHRISTOPHER VANDELIST | STATE ASST A Officer | 40 | $6,675 |
| DOUGLAS FELTMAN | STATE COMMAN Officer | 40 | $0 |
| KRISMA DEWITT | FINANCE OFFI Officer | 10 | $0 |
| BRIAN DEAN | DISTRICT 1 C Trustee or director | 1 | $0 |
| CHRISTOPHER RENDON | DISTRICT 2 C Trustee or director | 1 | $0 |
| TRAVIS HEADRICK | DISTRICT 3 C Trustee or director | 1 | $0 |
| BOB THOMASON | DISTRICT 4 C Trustee or director | 1 | $0 |
| CLAYTON NEI | DISTRICT 5 C Trustee or director | 1 | $0 |
| JAMES PEKRON | DISTRICT 6 C Trustee or director | 1 | $0 |
| ANDY LYNGEN | DISTRICT 7 C Trustee or director | 1 | $0 |
| JOSEPH KNOER | DISTRICT 8 C Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 67, WATERTOWN, SD 57201-0067
- In care of
- % RONALD D BOYD
- Principal officer (990 for 2024)
- KEVIN MORELLO, PO BOX 67, WATERTOWN, SD 57201
- Signed the 990
- CHRISTOPHER VANDELIST, STATE ADJUTANT
- Phone
- (605) 886-3604
- Website
- SDLEGION.ORG
- Return prepared by
- VRS PC
Mission
PROVIDING SERVICES TO VETERANS.
Program accomplishments
- THE AMERICAN LEGION, DEPARTMENT OF SOUTH DAKOTA PROVIDES SERVICES TO VETERANS BY SUPPORTING LOCAL, REGIONAL AND NATIONAL EVENTS AND PROGRAMS FOR VETERANS AND THEIR FAMILY MEMBERS AND PROVIDES SUPPORT TO SPECIAL OLYMPIC PROGRAMS AND EVENTS.Expenses $35,260 · grants $1,018 · revenue $80,450
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
- 46-0105110
- 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)
- $1,383,179
- Income (IRS master file)
- $690,034
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $460,319 | $370,699 | $1,383,179 | XML |
| 990 | June 2024 | $404,823 | $347,478 | $1,246,375 | IRS |
| 990 | June 2023 | $386,314 | $382,987 | $1,136,610 | XML |
| 990 | June 2022 | $564,690 | $535,027 | $1,107,236 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 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 46-0105110).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 46-0105110.
- 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 KEVIN MORELLO.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 12 people; 1 received compensation from the organization, the highest $71,000 (CHRISTOPHER VANDELIST, STATE ADJUTA).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $460,319, expenses of $370,699 and total assets of $1,383,179 at year end.
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