Nonprofit · EIN 46-0190558
AMERICAN LEGION
Also known as 0024 SIDNEY L SMITH POST
Tax-exempt · ABERDEEN, SD 57402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990-EZ | $35,455 | $73,789 | -$38,334 | $291,048 | – | $291,048 |
| March 31, 2025 | 990-EZ | $42,246 | $30,263 | $11,983 | $329,382 | – | $329,382 |
| March 31, 2024 | 990-EZ | $81,936 | $32,261 | $49,675 | $317,399 | – | $317,399 |
| March 31, 2023 | 990-EZ | $35,534 | $58,381 | -$22,847 | $267,724 | – | $267,724 |
Financial details: 990-EZ for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $20,355
- Investment income
- $6,873
- Net income from fundraising events
- $8,227
Expenses
- Benefits paid to members
- $63,251
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $8,781
- Other expenses
- $1,757
Balance sheet and other
- Total assets, start of year
- $329,382
- Total assets, end of year
- $291,048
- Total liabilities, end of year
- –
- Net assets, end of year
- $291,048
- Cash, savings and investments
- $291,048
- Gross receipts
- $49,334
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-EZ for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darvin Vetter | Commander | 2 | $0 |
| Steven J Nemmers | Finance Officer | 2 | $0 |
990-EZ for the year ended March 31, 2025: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darvin Vetter | Commander | 2 | $0 |
| Mel Volk | Finance Officer | 2 | $0 |
990-EZ for the year ended March 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dale Storm | Commander | 1 | $0 |
| Mel Volk | Finance Officer | 2 | $0 |
990-EZ for the year ended March 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mel Volk | Finance Officer | 1 | $0 |
| Steve Nemmers | Americanism | 2 | $0 |
| Pat Steele | Vice President | 5 | $0 |
| Dale Storm | COMMANDER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2052, ABERDEEN, SD 57402-2052
- In care of
- % MEL VOLK
- Signed the 990-EZ
- Steven J Nemmers, Finance Office
Mission
To Promote Americanism in the Community
Program accomplishments
- To sponsor Boys State American Legion Baseball and other charitable programs and also to promote Americanism provide color guard and conduct patriotic ceremonies in the community.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990-EZ on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990-EZ on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0190558
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- March
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $291,048
- Income (IRS master file)
- $49,334
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | March 2026 | $35,455 | $73,789 | $291,048 | XML |
| 990-EZ | March 2025 | $42,246 | $30,263 | $329,382 | XML |
| 990-EZ | March 2024 | $81,936 | $32,261 | $317,399 | XML |
| 990-EZ | March 2023 | $35,534 | $58,381 | $267,724 | XML |
| 990-EZ | March 2022 | – | – | – | IRS |
| 990-EZ | March 2021 | – | – | – | IRS |
| 990-EZ | March 2020 | – | – | – | IRS |
| 990-EZ | March 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 46-0190558).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 46-0190558.
- 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-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN LEGION due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. 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-EZ for the year ended March 2026.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended March 31, 2026 lists 2 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended March 31, 2026 it reported revenue of $35,455, expenses of $73,789 and total assets of $291,048 at year end.
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