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Nonprofit · EIN 56-0545498

AMERICAN LEGION

Also known as 77 HUBERT M SMITH INC POST

Tax-exempt · HENDERSONVLLE, NC 28739

Financials

$448K$494K2022$603K$518K2023$656K$606K2024
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$655,700$606,246$49,454$243,479$53,362$190,117
May 31, 2024990$603,135$517,913$85,222$247,158$73,791$173,367
May 31, 2023990$448,155$494,024-$45,869$195,989$62,398$133,591
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$114,980
Membership dues
$21,691
Program service revenue
$0
Investment income
$16
Net income from gaming
$32,704
Net income from sales of inventory
$251,284
Other revenue
$540,704

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$318,971
Salaries, compensation and benefits (total)
$341,803
Professional fundraising fees
$0
Accounting fees
$10,150
Occupancy
$39,981
Travel
$18
Depreciation
$13,015
Program services (functional)
$576,547
Management and general (functional)
$29,699

Balance sheet and other

Total assets, start of year
$247,158
Total assets, end of year
$243,479
Total liabilities, end of year
$53,362
Net assets, end of year
$190,117
Land, buildings and equipment
$81,581
Net assets without donor restrictions
$190,117
Gross receipts
$1,093,127
Employees
12
Year formed
1919
State of legal domicile
NC

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 May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
TERRY BANKSPOST COMMAND
Trustee or director, Officer
40$0
ASHTON BOYETTE1ST VICE COM
Trustee or director, Officer
25$0
WALTER LUNSFORD2ND VICE COM
Trustee or director, Officer
30$0
BOB BUCHANAN3RD VICE COM
Trustee or director, Officer
40$0
BOB SCRUGGSSERVICE OFFI
Trustee or director, Officer
40$0
DAVID YELTONCHAPLAIN
Trustee or director, Officer
20$0
SHUFORD EDMISTENJUDGE ADVOCA
Trustee or director, Officer
50$0
GEORGE MILLERFINANCE OFFI
Trustee or director, Officer
50$0
990 for the year ended May 31, 2024: 9 people
NameTitleHours / weekCompensation
TERRY BANKSPOST COMMAND
Trustee or director, Officer
40$0
ASHTON BOYETTE1ST VICE COM
Trustee or director, Officer
25$0
WALTER LUNSFORD2ND VICE COM
Trustee or director, Officer
30$0
BOB BUCHANAN3RD VICE COM
Trustee or director, Officer
40$0
BOB SCRUGGSSERVICE OFFI
Trustee or director, Officer
20$0
JOSEPH STANCARSGT AT ARMS
Trustee or director, Officer
50$0
DAVID YELTONCHAPLAIN
Trustee or director, Officer
50$0
SHUFORD EDMISTENJUDGE ADVOCA
Trustee or director, Officer
50$0
GEORGE MILLERFINANCE OFFI
Trustee or director, Officer
50$0
990 for the year ended May 31, 2023: 9 people
NameTitleHours / weekCompensation
MORRIS DALEPOST COMMAND
Trustee or director, Officer
30$0
ASHTON CODY1ST VICE COM
Trustee or director, Officer
20$0
TERRY BANKS2ND VICE COM
Trustee or director, Officer
25$0
DOUG LANNING3RD VICE COM
Trustee or director, Officer
50$0
BOB SCRUGGSSERVICE OFFI
Trustee or director, Officer
20$0
JOSEPH STANCARSGT AT ARMS
Trustee or director, Officer
50$0
SKIP BOYSCHAPLAIN
Trustee or director, Officer
50$0
SHUFORD EDMISTENJUDGE ADVOCA
Trustee or director, Officer
50$0
LARRY BARNWELLCANTEEN SUPE
Trustee or director
20$0

Address and contacts

Address (IRS master file)
216 4TH AVE W, HENDERSONVLLE, NC 28739-4310
In care of
% DEAN B SCHROCK
Principal officer (990 for 2024)
TERRY BANKS, 216 FOURTH AVENUE WEST, HENDERSONVILLE, NC 28739
Signed the 990
TERRY BANKS, POST COMMANDER
Phone
(828) 693-3922
Return prepared by
GOULD KILLIAN CPA GROUP PA

Mission

THE HUBERT M. SMITH AMERICAN LEGION POST 77, DEPARTMENT OF NORTH CAROLINA WAS CHARTERED IN JUNE 1922. WITH NOW OVER SEVEN HUNDRED MEMBERS ENGAGED IN THE GOOD WORK ADVANCING THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, NATIONAL SECURITY, AMERICANISM, ALONG WITH PROGRAMS FOR CHILDREN AND YOUTH.

990 for the year ended May 31, 2025

Program accomplishments

  • PROVIDED VOLUNTEER HOURS FOR HURRICANE HELENE RELIEF EFFORTS - TREE REMOVAL, GAS RUNS, FOOD DELIVERIES, FORTY COMMUNITY SERVICE HOURS PER WEEK. DONATED 30 NEW FLAGS TO HENDERSON COUNTY PUBLIC SCHOOLS. SPONSORED HENDERSON COUNTY, NORTH CAROLINA HONOR GUARDS. PARTICIPATED IN THIRTY-TWO BURIALS AND FIFTY COMMUNITY SERVICE HOURS. PUBLIC SPEAKING ENGAGEMENTS BY THE POST COMMANDER AND POST ADJUTANT TOTALING NINETY COMMUNITY SERVICE HOURS. VETERAN SERVICE OFFICER SEVENTY-FIVE COMMUNITY SERVICE HOURS WORKING WITH VETERANS FILING SERVICE CONNECTED CLAIMS. HIGH SCHOOL JR. ROTC PROGRAMS FORTY COMMUNITY SERVICE HOURS. PROVIDED VOLUNTEER SERVICES TOTALING TWENTY-FIVE COMMUNITY SERVICE HOURS FOR COMMUNITY OUTREACH. VETERANS ADMINISTRATION HOSPITAL VOLUNTEERS PROVIDED ONE HUNDRED TEN COMMUNITY SERVICE HOURS.
    Expenses $576,547

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 May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
56-0545498
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1954
Accounting year ends
May
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$243,479
Income (IRS master file)
$1,093,127

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$655,700$606,246$243,479XML
990May 2024$603,135$517,913$247,158XML
990May 2023$448,155$494,024$195,989XML
990May 2022$491,282$529,098$286,722IRS
990May 2021–––IRS
990May 2020–––IRS
990May 2019–––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 56-0545498).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 56-0545498.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1954.
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 May 31, 2026) is due October 15, 2026. 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 May 2025.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended May 31, 2025 names TERRY BANKS.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended May 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended May 31, 2025 it reported revenue of $655,700, expenses of $606,246 and total assets of $243,479 at year end.

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