Nonprofit · EIN 48-0513749
AMERICAN LEGION
Also known as 2 WAYNE G AUSTIN
Tax-exempt (reinstated) · NEWTON, KS 67114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $140,063 | $122,795 | $17,268 | $210,197 | $59,848 | $150,349 |
| December 31, 2024 | 990 | $136,482 | $104,550 | $31,932 | $196,023 | $62,942 | $133,081 |
| December 31, 2023 | 990 | $120,592 | $103,945 | $16,647 | $177,465 | $76,316 | $101,149 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,344
- Membership dues
- $5,885
- Program service revenue
- $3,400
- Investment income
- $14
- Net rental income
- $3,362
- Net income from gaming
- $72,507
- Net income from sales of inventory
- $45,463
- Other revenue
- $125,305
Expenses
- Grants and similar amounts paid
- $1,661
- Other salaries and wages
- $27,712
- Salaries, compensation and benefits (total)
- $27,712
- Professional fundraising fees
- $0
- Accounting fees
- $16,720
- Occupancy
- $39,983
- Program services (functional)
- $96,193
- Management and general (functional)
- $26,602
Balance sheet and other
- Total assets, start of year
- $196,023
- Total assets, end of year
- $210,197
- Total liabilities, end of year
- $59,848
- Net assets, end of year
- $150,349
- Land, buildings and equipment
- $156,000
- Gross receipts
- $449,391
- Employees
- 10
- Volunteers
- 70
- Year formed
- 1947
- State of legal domicile
- KS
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT GUEST | COMMANDER Trustee or director, Officer | 10 | $0 |
| ROGER PERKINS | FIRST VICE-COMMANDER Trustee or director, Officer | 10 | $0 |
| PAUL SANFORD | ADJUTANT/FINANCE Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT GUEST | COMMANDER Trustee or director, Officer | 10 | $0 |
| DAN HEINZE JR | FIRST VICE-COMMANDER Trustee or director, Officer | 5 | $0 |
| PAUL SANFORD | ADJUTANT/FINANCE Trustee or director, Officer | 10 | $0 |
| ROGER PERKINS | SECOND VICE-COMMANDER Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID CROW | COMMANDER Trustee or director, Officer | 10 | $0 |
| SCOTT GALEMORE | FIRST VICE-COMMANDER Trustee or director, Officer | 5 | $0 |
| PAUL SANFORD | ADJUTANT/FINANCE Trustee or director, Officer | 10 | $0 |
| ROBERT GUEST | SECOND VICE-COMMANDER Trustee or director, Officer | 10 | $0 |
| ROGER PERKINS | THIRD VICE-COMMANDER Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 402, NEWTON, KS 67114-0402
- Principal officer (990 for 2025)
- PAUL SANFORD, 400 S SPENCER, NEWTON, KS 67114
- Signed the 990
- PAUL SANFORD, ADJUTANT/FINANCE
- Phone
- (316) 283-2233
- Return prepared by
- KNUDSEN MONROE & CO LLC
Mission
VETERANS CLUB DOING CIVIC WORK IN THE COMMUNITY
Program accomplishments
- AMERICAN LEGION BASEBALL - TO HELP HARVEY COUNTY YOUTH STAY ACTIVE AND OUT OF TROUBLEExpenses $6,118 · revenue $3,400
- VETERANS MEMORIAL PROGRAM - PROVIDE FUNDING FOR CITY OF NEWTONS VETERAN MEMORIAL BRICK FUND ALONG WITH FLAGS AND EMBLEMSExpenses $661 · grants $661
- PROVIDE A MEETING PLACE FOR VETERANS TO GATHERExpenses $89,414 · revenue $104,177
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 48-0513749
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $210,197
- Income (IRS master file)
- $449,391
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $140,063 | $122,795 | $210,197 | XML |
| 990 | December 2024 | $136,482 | $104,550 | $196,023 | XML |
| 990 | December 2023 | $120,592 | $103,945 | $177,465 | XML |
| 990 | December 2022 | $172,386 | $128,717 | $162,102 | 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 48-0513749).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 48-0513749.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- 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 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names PAUL SANFORD.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $140,063, expenses of $122,795 and total assets of $210,197 at year end.
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All nonprofits in NEWTON · Kansas · Public and societal benefit