Nonprofit · EIN 46-0222394
AMERICAN LEGION
Also known as 0006 HUTCHISON
Tax-exempt · GREGORY, SD 57533
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $142,506 | $130,204 | $12,302 | $42,337 | $2,944 | $39,393 |
| December 31, 2024 | 990-EZ | $52,530 | $38,013 | $14,517 | $14,517 | $0 | $14,517 |
| December 31, 2023 | 990 | $71,982 | $80,226 | -$8,244 | $62,691 | $0 | $62,691 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,302
- Membership dues
- $784
- Program service revenue
- $99,214
- Investment income
- $50
- Net income from fundraising events
- $405
- Other revenue
- $27,751
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $31,557
- Other expenses
- $98,647
Balance sheet and other
- Total assets, start of year
- $14,517
- Total assets, end of year
- $42,337
- Total liabilities, end of year
- $2,944
- Net assets, end of year
- $39,393
- Cash, savings and investments
- $29,182
- Gross receipts
- $143,250
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GORDON MINER | BOARD MEMBER | 0 | $0 |
| RICHARD SHAFFER | BOARD MEMBER | 0 | $0 |
| ROBERT SHAFFER | BOARD MEMBER | 0 | $0 |
| GERALD GERGEN | ADJUTANT | 0 | $0 |
| JOHN KNIGHT | VICE COMMAND | 0 | $0 |
| GREG SMITH | COMMANDER | 0 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELMER FRANK | BOARD MEMBER | 0 | $0 |
| DENNIS GRENOBLE | BOARD MEMBER | 0 | $0 |
| GORDON MINER | BOARD MEMBER | 0 | $0 |
| RICHARD SHAFFER | BOARD MEMBER | 0 | $0 |
| ROBERT SHAFFER | BOARD MEMBER | 0 | $0 |
| GERALD GERGEN | ADJUTANT | 0 | $0 |
| JOHN KNIGHT | VICE COMMANDER | 0 | $0 |
| GREG SMITH | COMMANDER | 0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD SHAFFER | BOARD MEMBER Trustee or director | 0 | $0 |
| ROBERT SHAFFER | BOARD MEMBER Trustee or director | 0 | $0 |
| GORDON MINER | BOARD MEMBER Trustee or director | 0 | $0 |
| ELMER FRANK | BOARD MEMBER Trustee or director | 0 | $0 |
| DENNIS GRENOBLE | BOARD MEMBER Trustee or director | 0 | $0 |
| GREG SMITH | COMMANDER Officer | 0 | $0 |
| JOHN KNIGHT | VICE COMMANDER Officer | 0 | $0 |
| GERALD GERGEN | ADJUTANT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 121, GREGORY, SD 57533-0121
- In care of
- % GREG SMITH
- Signed the 990-EZ
- GREG SMITH, COMMANDER
- Return prepared by
- DESMET CPA GROUP LLC
Mission
TO PROVIDE SOCIAL ACTIVITIES FOR VETERANS AND THEIR FAMILIES
Program accomplishments
- SUNDAY NIGHT STEAK NIGHT AND OTHER SOCIAL ACTIVITIES FOR COMMUNITY MEMBERS
- SUNDAY NIGHT STEAK NIGHT AND OTHER SOCIAL ACTIVITIES FOR COMMUNITY 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 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0222394
- 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)
- $42,337
- Income (IRS master file)
- $143,250
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $142,506 | $130,204 | $42,337 | IRS |
| 990-EZ | December 2024 | $52,530 | $38,013 | $14,517 | XML |
| 990 | December 2023 | $71,982 | $80,226 | $62,691 | XML |
| 990 | December 2022 | $81,335 | $99,935 | $63,037 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 46-0222394).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 46-0222394.
- 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 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 last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $142,506, expenses of $130,204 and total assets of $42,337 at year end.
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