Nonprofit · EIN 57-0374650
AMERICAN LEGION
Also known as STAFFORD GRAHAM, AMERICAN LEGION NATIONAL POST #31
Tax-exempt · LANCASTER, SC 29721
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $65,895 | $111,117 | -$45,222 | $423,089 | $0 | $423,089 |
| December 31, 2024 | 990-EZ | $116,838 | $68,837 | $48,001 | $468,311 | $0 | $468,311 |
| December 31, 2023 | 990-EZ | $102,581 | $89,203 | $13,378 | $420,310 | $0 | $420,310 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,893
- Membership dues
- $9,442
- Program service revenue
- $28,537
- Investment income
- $1,712
- Net income from fundraising events
- $1,311
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $15,656
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $13,000
- Occupancy
- $67,789
- Printing, publications and postage
- $259
- Other expenses
- $14,413
Balance sheet and other
- Total assets, start of year
- $468,311
- Total assets, end of year
- $423,089
- Total liabilities, end of year
- $0
- Net assets, end of year
- $423,089
- Cash, savings and investments
- $87,189
- Land and buildings
- $335,900
- Gross receipts
- $71,095
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ARTHUR RUGE | COMMANDER | 10 | $0 |
| RANDALL COLLINS | ADJUTANT | 5 | $0 |
| WAYNE EUBANKS | FINANCE OFFICER | 5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ARTHUR RUGE | COMMANDER | 10 | $0 |
| BILLY HELMS | 1ST VICE COMMANDER | 5 | $0 |
| RANDALL COLLINS | ADJUTANT | 5 | $0 |
| WAYNE EUBANKS | FINANCE OFFICER | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Arthur Ruge | Commander | 10 | $0 |
| Billy Helms | 1st Vice Commander | 5 | $0 |
| Buck Enfinger | 2nd Vice Commander | 5 | $0 |
| Wayne Eubanks | Finance Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 33, LANCASTER, SC 29721-0033
- In care of
- % ARTHUR RUGE
- Mailing address (990-N for 2009)
- PO BOX 33, LANCASTER SC 29720
- Principal officer (990-N for 2009)
- GENE WALLACE, PO BOX 33, LANCASTER SC 29720
- Signed the 990-EZ
- WAYNE EUBANKS, 0
- Phone
- (000) 000-0000
Mission
VETERANS SERVICE ORGANIZATION PROVIDE SUPPORT AND SERVICES TO VETERANS OF THE US ARMED SERVICES AND SUPPORT COMMUNITY YOUTH PROGRAMS SUCH AS AMERICAN LEGION BASEBALL
Program accomplishments
- 0
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 57-0374650
- 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)
- $423,089
- Income (IRS master file)
- $71,095
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $65,895 | $111,117 | $423,089 | XML |
| 990-EZ | December 2024 | $116,838 | $68,837 | $468,311 | XML |
| 990-EZ | December 2023 | $102,581 | $89,203 | $420,310 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2009 Officer: GENE WALLACE | December 31, 2009 | ≤ $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 57-0374650).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 57-0374650.
- 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-EZ for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2009 names GENE WALLACE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ 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-EZ for the year ended December 31, 2025 it reported revenue of $65,895, expenses of $111,117 and total assets of $423,089 at year end.
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