Nonprofit · EIN 48-6101176
AMERICAN LEGION
Also known as 5 BALL-MC COLM
Tax-exempt · EMPORIA, KS 66801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $258,615 | $268,438 | -$9,823 | $397,641 | $2,822 | $394,819 |
| December 31, 2024 | 990 | $137,866 | $146,175 | -$8,309 | $405,884 | $1,242 | $404,642 |
| December 31, 2023 | 990 | $166,163 | $142,628 | $23,535 | $414,594 | $1,643 | $412,951 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $187,425
- of which government grants
- $171,921
- Membership dues
- $15,504
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $6,115
- Net income from gaming
- $17,068
- Net income from sales of inventory
- $35,179
- Other revenue
- $71,190
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $36,198
- Salaries, compensation and benefits (total)
- $39,427
- Professional fundraising fees
- $0
- Accounting fees
- $250
- Occupancy
- $16,019
- Depreciation
- $26,377
- Program services (functional)
- $220,957
- Management and general (functional)
- $47,481
Balance sheet and other
- Total assets, start of year
- $405,884
- Total assets, end of year
- $397,641
- Total liabilities, end of year
- $2,822
- Net assets, end of year
- $394,819
- Land, buildings and equipment
- $263,652
- Gross unrelated business income
- $17,068
- Gross receipts
- $559,457
- Employees
- 7
- Year formed
- 1920
- 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 |
|---|---|---|---|
| ED RATHKE | COMMANDER Officer | – | $0 |
| JERRY LAURENDINE | 1ST VICE Officer | – | $0 |
| JEFF ILLK | FINANCE OFFI Officer | – | $0 |
| RON WHITNEY | ADJUTANT Officer | – | $0 |
| JIM YOUNG | 2ND VICE Officer | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ED RATHKE | COMMANDER Officer | – | $0 |
| JERRY LAURENDINE | 1ST VICE Officer | – | $0 |
| JEFF ILLK | FINANCE OFFI Officer | – | $0 |
| RON WHITNEY | ADJUTANT Officer | – | $0 |
| SETH BLANKLEY | 2ND VICE Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAY CHILDS | COMMANDER Officer | 5 | $0 |
| JERRY LAURENDINE | 1ST VICE Officer | 1 | $0 |
| JEFF ILLK | FINANCE OFFI Officer | 1 | $0 |
| RON WHITNEY | ADJUTANT Officer | 1 | $0 |
| SETH BLANKLEY | 2ND VICE Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2921 W 12TH AVE, EMPORIA, KS 66801-6203
- Principal officer (990 for 2025)
- ED RATHKE, 2921 W 12TH AVE, EMPORIA, KS 66801
- Signed the 990
- ED RATHKE, COMMANDER
- Phone
- (620) 342-1119
- Return prepared by
- WRIGHT CPA GROUP PA
Mission
PROMOTE STRONG NATIONAL SECURITY PROVIDE ASSISTANCE FOR VETERANS AND THEIR FAMILIES SPONSOR YOUTH CITIZENSHIP PROGRAMS PROMOTE PATRIOTISM AND RESPECT FOR AMERICAN IDEALS
Program accomplishments
- OPERATION OF CLUB TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS. PROVIDE SOCIAL INTERACTION AND FELLOWSHIP FOR APPROXIMATELY 600 MEMBERS
- YOUTH PROGRAM TO PROVIDE OPPORTUNITIES FOR LOCAL BOYS TO LEARN AND IMPROVE PHYSICAL AND SOCIAL SKILLS BOYS STATE LEGION BASEBALL CADET LAW PROGRAM SPONSOR YOUTH CITIZENSHIP PROGRAM TO PROMOTE AND EDUCATE PATRIOTISM AND AMERICAN IDEALS.
- ORGANIZATION DISTRIBUTES MONTHLY NEWSLETTERS TO MEMBERS. NEWSLETTER INFORMS MEMBERS OF CURRENT EVENTS, SOURCES OF INFORMATION AND ITEMS OF INTEREST TO VETERANS AND THEIR FAMILIES
- OPERATION OF CLUB TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS. PROVIDE SOCIAL INTERACTION ANDFELLOWSHIP FOR APPROIXMATELY 600 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 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
- 48-6101176
- 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)
- $397,641
- Income (IRS master file)
- $559,457
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $258,615 | $268,438 | $397,641 | IRS |
| 990 | December 2024 | $137,866 | $146,175 | $405,884 | XML |
| 990 | December 2023 | $166,163 | $142,628 | $414,594 | XML |
| 990 | December 2022 | $140,923 | $99,992 | $391,580 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 48-6101176).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 48-6101176.
- 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 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names ED RATHKE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 5 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 $258,615, expenses of $268,438 and total assets of $397,641 at year end.
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