Nonprofit · EIN 47-0347938
AMERICAN LEGION
Also known as 52 BUFFALO COUNTY POST, Buffalo County American Legion Post # 52
Tax-exempt · KEARNEY, NE 68847
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $245,134 | $266,191 | -$21,057 | $111,435 | $2,232 | $109,203 |
| August 31, 2024 | 990 | $218,100 | $224,883 | -$6,783 | $132,049 | $1,789 | $130,260 |
| August 31, 2023 | 990 | $250,454 | $242,179 | $8,275 | $139,963 | $2,920 | $137,043 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $87,801
- Program service revenue
- $0
- Investment income
- $905
- Net income from gaming
- $12,645
- Net income from sales of inventory
- $143,783
- Other revenue
- $156,428
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $100,262
- Salaries, compensation and benefits (total)
- $108,499
- Professional fundraising fees
- $0
- Accounting fees
- $2,413
- Occupancy
- $49,916
- Depreciation
- $4,406
- Program services (functional)
- $266,191
Balance sheet and other
- Total assets, start of year
- $132,049
- Total assets, end of year
- $111,435
- Total liabilities, end of year
- $2,232
- Net assets, end of year
- $109,203
- Land, buildings and equipment
- $34,004
- Gross receipts
- $441,391
- Employees
- 17
- Year formed
- 1919
- State of legal domicile
- NE
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CROSIER | ADJUTANT Officer | 5 | $0 |
| JASON BAKER | COMMANDER Officer | 5 | $0 |
990 for the year ended August 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CROSIER | ADJUTANT Officer | 5 | $0 |
| ROBERT PLAZCEK | VICE COMMANDER Officer | 5 | $0 |
| JASON BAKER | COMMANDER Officer | 5 | $0 |
990 for the year ended August 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM CROSIER | ADJUTANT Officer | 5 | $0 |
| ROBERT PLAZCEK | VICE COMMANDER Officer | 5 | $0 |
| JASON BAKER | COMMANDER Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1223 CENTRAL AVE PO BOX 421, KEARNEY, NE 68847-0000
- In care of
- % GARY CHRAMOSTA
- Mailing address (990-N for 2007)
- PO Box 421, Kearney NE 688480421
- Principal officer (990 for 2024)
- WILLIAM CROSIER, 1223 CENTRAL AVE PO Box 421, Kearney, NE 68848
- Principal officer (990-N for 2007)
- Thomas Hegarty, 1232 Central Ave, Kearney NE 688480421
- Signed the 990
- WILLIAM CROSIER, COMMANDER
- Return prepared by
- BENTLEY & KISKER PC
Mission
SERVICES FELLOWSHIP FACILITY
Program accomplishments
- SERVICES FELLOWSHIP FACILITIES AVAILABLE FOR ALL VETERANS.Expenses $266,191
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 47-0347938
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2023
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $111,435
- Income (IRS master file)
- $441,391
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $245,134 | $266,191 | $111,435 | XML |
| 990 | August 2024 | $218,100 | $224,883 | $132,049 | XML |
| 990 | August 2023 | $250,454 | $242,179 | $139,963 | XML |
| 990 | August 2022 | $272,803 | $249,725 | $131,433 | IRS |
| 990-N for 2007 Officer: Thomas Hegarty | August 31, 2008 | ≤ $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 47-0347938).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 47-0347938.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 2023.
- Are donations to AMERICAN LEGION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- 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 August 31, 2026) is due January 15, 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 for the year ended August 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended August 31, 2025 names WILLIAM CROSIER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended August 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $245,134, expenses of $266,191 and total assets of $111,435 at year end.
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