Nonprofit · EIN 46-2606137
AMERICAN LEGION
Also known as SOUTH ORANGE COUNTY 0281
Tax-exempt · LAGUNA NIGUEL, CA 92607
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $52,065 | $56,600 | -$4,535 | $4,569 | – | $4,569 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $4,705
- Membership dues
- $8,170
- Program service revenue
- $39,190
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $4,365
- Printing, publications and postage
- $366
- Other expenses
- $51,869
Balance sheet and other
- Total assets, start of year
- $9,104
- Total assets, end of year
- $4,569
- Total liabilities, end of year
- –
- Net assets, end of year
- $4,569
- Cash, savings and investments
- $4,569
- Gross receipts
- $52,065
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM LEBAR | COMMANDER | 10 | $0 |
| JOHN POINTER | ADJUTANT | 30 | $0 |
| SHEP BENTLEY | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7074, LAGUNA NIGUEL, CA 92607-7074
- In care of
- % JERRY MCCLOSKEY
- Mailing address (990-N for 2025)
- PO Box 7074, Laguna Niguel CA 92677
- Principal officer (990-N for 2025)
- John Pointer, PO Box 7074, Laguna Niguel CA 92677
- Signed the 990-EZ
- JOHN POINTER, ADJUTANT
- Phone
- (949) 294-7176
- Website
- http://lnpost281.org
- Return prepared by
- Marilyn L Newton EA
California records
California keeps its own records of charities and corporations. Search them by EIN 46-2606137 or by the name AMERICAN LEGION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SCHOLARSHIPS - SUPPORT & COMMRADERY FOR MEMBERS
Program accomplishments
- COLLEGE SCHOLARSHIPS
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 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 46-2606137
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0925: AMERICAN LEGION
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: John Pointer | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $52,065 | $56,600 | $4,569 | IRS |
| 990-N for 2023 Officer: John Pointer | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: John Pointer | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: John Pointer | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Maynard Rains | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Maynard Rains | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-2606137).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 46-2606137.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 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-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2025 names John Pointer.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $52,065, expenses of $56,600 and total assets of $4,569 at year end.
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