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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 46-0220488

AMERICAN LEGION

Also known as 0240 BENNETT COUNTY

Tax-exempt · MARTIN, SD 57551

Financials

$59K$78K2023$43K$52K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
April 30, 2025990$43,249$51,644-$8,395$96,807$1,290$95,517
April 30, 2024990$58,964$77,969-$19,005$107,421$3,509$103,912
Financial details: 990 for the year ended April 30, 2025

Revenue

Contributions, gifts and grants
$4,355
Membership dues
$1,744
Program service revenue
$0
Investment income
$1,600
Net rental income
$6,300
Net income from gaming
$1,218
Net income from sales of inventory
$28,178
Other revenue
$37,294

Expenses

Grants and similar amounts paid
$495
Other salaries and wages
$9,493
Salaries, compensation and benefits (total)
$10,369
Professional fundraising fees
$0
Accounting fees
$442
Occupancy
$14,466
Depreciation
$5,757

Balance sheet and other

Total assets, start of year
$107,421
Total assets, end of year
$96,807
Total liabilities, end of year
$1,290
Net assets, end of year
$95,517
Land, buildings and equipment
$61,439
Gross unrelated business income
$9,118
Gross receipts
$92,263
Employees
6
Volunteers
0
Year formed
1937
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 April 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
DEBRA SPENCERCOMMANDER
Trustee or director, Officer
1$0
LEE DAYTONADJUTANT
Trustee or director, Officer
1$0
KENNETH DENISONFINANCE OFFICER
Trustee or director, Officer
1$0
GARY RAYHILL1ST VICE COMMANDER
Trustee or director, Officer
1$0
KELLY BOOMERSERGEANT AT ARMS
Trustee or director, Officer
1$0
DANA CHRISTENSENCHAPTAIN
Trustee or director, Officer
1$0
990 for the year ended April 30, 2024: 3 people
NameTitleHours / weekCompensation
DEBRA SPENCERCOMMANDER
Trustee or director, Officer
1$0
LEE DAYTONADJUTANT
Trustee or director, Officer
1$0
KENNETH DENISONFINANCE OFFICER
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
PO BOX 126, MARTIN, SD 57551-0126
In care of
% POST ADJUTANT
Principal officer (990 for 2024)
DEBRA SPENCER, PO BOX 126, MARTIN, SD 57551
Signed the 990
DEBRA SPENCER, COMMANDER
Phone
(605) 685-6446
Return prepared by
CASEY PETERSON LTD

Mission

SERVICE TO VETERANS, COMMUNITY, STATE, AND NATION.

990 for the year ended April 30, 2025

Program accomplishments

  • THE ORGANIZATION PROVIDES SERVICES TO VETERANS BY SUPPORTING LOCAL, REGIONAL, AND NATIONAL EVENTS AND PROGRAMS FOR VETERANS AND THEIR FAMILY MEMBERS.

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 April, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025April 30, 2026September 15, 2026Not on file
2024April 30, 2025September 15, 2025990 on file
2023April 30, 2024September 16, 2024990 on file

File the 2025 990-EZ for AMERICAN LEGION

Due September 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-0220488
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
April
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$96,807
Income (IRS master file)
$92,263

Filing history

FormYear endedRevenueExpensesAssetsReturn
990April 2025$43,249$51,644$96,807XML
990April 2024$58,964$77,969$107,421XML
990April 2023$48,611$71,146$132,564IRS
990April 2022–––IRS
990April 2021–––IRS
990April 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 46-0220488).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 46-0220488.
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 April 30, 2026) is due September 15, 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 April 2025.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended April 30, 2025 names DEBRA SPENCER.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended April 30, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended April 30, 2025 it reported revenue of $43,249, expenses of $51,644 and total assets of $96,807 at year end.

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