Nonprofit · EIN 57-1085332
AMERICAN LEGION
Also known as 193 CHAPIN
Tax-exempt · CHAPIN, SC 29036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $435,763 | $83,891 | $351,872 | $2,393,738 | $512,990 | $1,880,748 |
| December 31, 2024 | 990 | $456,691 | $61,249 | $395,442 | $1,528,876 | $0 | $1,528,876 |
| December 31, 2023 | 990 | $514,391 | $42,896 | $471,495 | $1,133,440 | $0 | $1,133,440 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $293,585
- Membership dues
- $20,940
- Program service revenue
- $37,518
- Investment income
- $19,880
- Net income from fundraising events
- $58,651
- Net income from gaming
- $23,695
- Other revenue
- $84,780
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $8,303
- Depreciation
- $2,456
- Program services (functional)
- $83,891
Balance sheet and other
- Total assets, start of year
- $1,528,876
- Total assets, end of year
- $2,393,738
- Total liabilities, end of year
- $512,990
- Net assets, end of year
- $1,880,748
- Land, buildings and equipment
- $2,077,203
- Net assets without donor restrictions
- $1,880,748
- Gross receipts
- $471,595
- Employees
- 0
- Volunteers
- 14
- Year formed
- 2000
- State of legal domicile
- SC
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 |
|---|---|---|---|
| RICHARD NIELEN | COMMANDER Officer | 0 | $0 |
| STEVE GOULET | ADJUTANT Officer | 0 | $0 |
| DAVID SHEALY | FINANCE OFFICER Officer | 0 | $0 |
| GERARD LEBAR | 1ST VICE COMMANDER Officer | 0 | $0 |
| WILLIAM TRUESDALE | 2ND VICE COMMANDER Officer | 0 | $0 |
| THOMAS TAYLOR | 3RD VICE COMMANDER Officer | 0 | $0 |
| JACQUELINE KENDALL | SERVICE OFFICER Officer | 0 | $0 |
| MICHAEL ROWLEY | SERGEANT AT ARMS Officer | 0 | $0 |
| GEORGE DONNELLY | TREASURER Officer | 0 | $0 |
| JEFF BARHAM | JUDGE ADVOCATE Officer | 0 | $0 |
| LINDA WARREN | HISTORIAN Officer | 0 | $0 |
| RICHARD MULLINAX | CHAPLAIN Officer | 0 | $0 |
| DAVE SCHIMSA | FACILITIES MANAGER Officer | 0 | $0 |
| TOM YEOMAN | ALR DIRECTOR Officer | 0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Harvey - Commander | President Trustee or director | 30 | $0 |
| Richard Nielen - 1st Vice Cdr | Vice President Trustee or director | 10 | $0 |
| Floyd Rogers - 2nd Vice Cdr | Vice President Trustee or director | 25 | $0 |
| Gerard Lebar - 3rd Vice Cdr | Vice President Trustee or director | 10 | $0 |
| Steven Goulet - Adjutant | Director Trustee or director | 25 | $0 |
| Carl Bullock - Service Officer | Director Trustee or director | 5 | $0 |
| Richard Mullinax - Chaplain | Director Trustee or director | 25 | $0 |
| David Schimsa - Facility Manager | Director Trustee or director | 25 | $0 |
| Linda Warren - Historian | Director Trustee or director | 6 | $0 |
| Robert Barham - JAG | Director Trustee or director | 10 | $0 |
| David Shealy - Finance Officer | CFO Trustee or director | 10 | $0 |
| Michael Rowley - Sgt at Arms | Director Trustee or director | 10 | $0 |
| Kevin Reynold - ALR Director | Director Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE ROWLEY | SGT AT ARMS Trustee or director, Officer | 10 | $0 |
| RICHARD MULLINAX | CHAPLAIN Trustee or director, Officer | 25 | $0 |
| DAVID KNIGHT | JAG OFFICER Trustee or director, Officer | 10 | $0 |
| WALT RICARDSON | AL RIDER DIRECTOR Trustee or director, Officer | 10 | $0 |
| DAVE SCHIMSA | FACILITY OFFICER Trustee or director, Officer | 25 | $0 |
| MOSES COHEN | VETERAN SERVICE OFFICER Trustee or director, Officer | 5 | $0 |
| LINDA WARREN | HISTORIAN Trustee or director, Officer | 6 | $0 |
| RICHARD NIELEN | 1ST VICE COMMANDER Trustee or director, Officer | 10 | $0 |
| STEVE GOULET | ADJUTANTSECRETARY Trustee or director, Officer | 25 | $0 |
| MARK HARVEY | COMMANDERCEO Trustee or director, Officer | 30 | $0 |
| DAVID SHEALY | FINANCE OFFICERCFO Trustee or director, Officer | 35 | $0 |
| JERRY LEBAR | 3RD VICE COMMANDER Trustee or director, Officer | 10 | $0 |
| DONNA TSUKAYMA | 2ND VICE COMMANDER Trustee or director, Officer | 25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 897, CHAPIN, SC 29036-0897
- In care of
- % RICHARD NIELEN
- Mailing address (990-N for 2019)
- PO BOX 897, CHAPIN SC 290360897
- Principal officer (990 for 2025)
- RICHARD NIELEN, PO Box 897, Chapin, SC 29036
- Principal officer (990-N for 2019)
- George A Donnelly, 406 Lever Hill Rd, Chapin SC 290368915
- Signed the 990
- RICHARD NIELEN, Commander
- Phone
- (703) 581-9094
- Website
- americanlegionpost193.com
- Return prepared by
- Miriam Shealy CPA LLC
Mission
The primary purpose and mission is to provide mutual helpfulness in the community by mentoring youth, sponsoring wholesome programs, advocating patriotism and honor, promoting strong national security, and continuing devotion to our fellow service members.
Program accomplishments
- Veterans Affairs and Rehabilitation - participated in and facilitated building wheelchair ramps for veterans, donated time and funds to the Freedom and Hope Foundation, sponsored internments for unclaimed vets at Fort Jackson National Cemetery, sponsored Wreaths across America, facilitated the efforts in the transportation and placement of 6000 wreaths on veterans headstones, hosted and facilitated a weekly Veterans Breakfast for the Chapin Community.Expenses $76,396
- Americanism - sponsored and execued all aspects of the Chapin Memorial Day Ceremony and Veterans Day Parade, provided US flags for the Chapin Town Flag Pole and the local recreation center at Crooked Creek Park, provided certificates of recognition for local Boy Scouts and Eagle Scouts, Legionnaires led the Pledge of Allegiance at monthly Town Hall meetings, sponsored 17 students from Chapin High School and Spring Hill High School to Boys State, co-sponsored American Legion Baseball, post ARL Chapter services as Color Guard for Chapin Labor Day Parade, provide community flag collection and honorably retire all unserviceable flags.Expenses $4,925
- Children and Youth - support local youth activities, sponsor youth sports teams at Crooked Creek Recreation Center, participate in Toys-for-Tots toy drive, raise money for the American Legion Legacy Scholarship Fund, support local We Care Christmas Gift sponsorship program, particiate and donate Christmas gifts to Newberry Boys Farm, collect and deliver food weekly to the local We Care Center Food Bank.Expenses $2,570
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
- 57-1085332
- 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)
- $2,393,738
- Income (IRS master file)
- $471,595
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $435,763 | $83,891 | $2,393,738 | XML |
| 990 | December 2024 | $456,691 | $61,249 | $1,528,876 | IRS |
| 990 | December 2023 | $514,391 | $42,896 | $1,133,440 | XML |
| 990 | December 2022 | $223,763 | $39,932 | $661,945 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: George A Donnelly | December 31, 2019 | ≤ $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 57-1085332).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 57-1085332.
- 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 RICHARD NIELEN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 14 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 $435,763, expenses of $83,891 and total assets of $2,393,738 at year end.
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- CHAPIN WE CARE CENTER EIN 31-1744064 · last filed 990 for 2025
- FISHERS OF MEN OF SUMTER INC EIN 57-1035646 · last filed 990 for 2024
- SOUTH CAROLINA PHYSICIANS CARE CHARITY INC EIN 57-0787036 · last filed 990 for 2025
- JOE & GLADYS GRIMAUD FOUNDATION EIN 33-2472263 · last filed 990-PF for 2024
- CHAPIN EAGLE CLUB EIN 57-0838526 · last filed 990 for 2025
- BLUE RIBBON SCHOOLS OF EXCELENCE INC EIN 30-0151472 · last filed 990 for 2025