Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 56-0902514

AMERICAN LEGION

Also known as 8 JIM LEONARD

Tax-exempt · LEXINGTON, NC 27292

Financials

$37K$35K2023$45K$47K2024$37K$48K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$37,310$47,520-$10,210$352,806$0$352,806
December 31, 2024990$44,693$47,158-$2,465$363,016$0$363,016
December 31, 2023990$36,827$34,884$1,943$365,481$0$365,481
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$14,231
Membership dues
$4,676
Program service revenue
$0
Investment income
$0
Net income from gaming
$25,205
Net income from sales of inventory
-$2,126
Other revenue
$23,079

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$3,882
Program services (functional)
$32,716
Management and general (functional)
$14,804

Balance sheet and other

Total assets, start of year
$363,016
Total assets, end of year
$352,806
Total liabilities, end of year
$0
Net assets, end of year
$352,806
Land, buildings and equipment
$254,690
Gross receipts
$46,552
Employees
0
Year formed
1955
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
FRANK HAMILTONFIRST VICE COMMANDER
Trustee or director, Officer
3$0
RONNIE HINESFINANCE OFFICER
Trustee or director, Officer
2$0
WAYNE SWICEGOODCOMMANDER
Trustee or director, Officer
2$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
FRANK HAMILTONFIRST VICE COMMANDER
Trustee or director, Officer
3$0
RONNIE HINESFINANCE OFFICER
Trustee or director, Officer
2$0
WAYNE SWICEGOODCOMMANDER
Trustee or director, Officer
2$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
RONNIE HINESFINANCE OFFICER
Trustee or director, Officer
2$0
WAYNE SWICEGOODCOMMANDER
Trustee or director, Officer
2$0
FRANK HAMILTONFIRST VICE COMMANDER
Trustee or director, Officer
3$0
JIM LIPPARDTRUSTEE
Trustee or director, Officer
4$0

Address and contacts

Address (IRS master file)
206 WILFRED AVE, LEXINGTON, NC 27292-2848
In care of
% WAYNE SWICEGOOD
Signed the 990
WAYNE SWICEGOOD, COMMANDER
Phone
(336) 249-2176
Return prepared by
GOINS CPA PLLC

Mission

COMMUNITY SERVICE - CONGRESSIONALLY CHARTERED VETERANS ORGANIZATION.

990 for the year ended December 31, 2025

Program accomplishments

  • COMMUNITY SERVICE - CONGRESSIONALLY CHARTERED VETERANS ORGANIZATION.
    Expenses $32,716 · revenue $46,552

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for AMERICAN LEGION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
56-0902514
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1946
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$352,806
Income (IRS master file)
$46,552

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$37,310$47,520$352,806XML
990December 2024$44,693$47,158$363,016XML
990December 2023$36,827$34,884$365,481XML
990December 2022$18,786$39,095$363,538IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 56-0902514).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 56-0902514.
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-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 for the year ended December 2025.
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 $37,310, expenses of $47,520 and total assets of $352,806 at year end.

Other nonprofits in LEXINGTON

All nonprofits in LEXINGTON · North Carolina