Nonprofit · EIN 57-1122462
AMERICAN LEGION
Also known as 195 LARRY JEFFERS POST INC
Tax-exempt · LUGOFF, SC 29078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $119,652 | $99,343 | $20,309 | $193,464 | $0 | $193,464 |
| December 31, 2024 | 990 | $82,307 | $103,722 | -$21,415 | $173,155 | $0 | $173,155 |
| December 31, 2023 | 990 | $90,958 | $95,140 | -$4,182 | $198,515 | $3,945 | $194,570 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $72,469
- Investment income
- $0
- Net income from gaming
- $1,555
- Other revenue
- $47,183
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $500
- Occupancy
- $11,844
- Program services (functional)
- $96,100
- Management and general (functional)
- $3,243
Balance sheet and other
- Total assets, start of year
- $173,155
- Total assets, end of year
- $193,464
- Total liabilities, end of year
- $0
- Net assets, end of year
- $193,464
- Land, buildings and equipment
- $150,000
- Net assets without donor restrictions
- $193,464
- Gross receipts
- $3,241,643
- Employees
- 0
- Year formed
- 1946
- 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 |
|---|---|---|---|
| RUPERT BAIRD | COMMANDER Trustee or director, Officer | 2 | $0 |
| BOB LEVANGIE | FIRST VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| KATE BROCK | 2ND VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| RUPPERT BAIRD | ADJUTANT Trustee or director, Officer | 2 | $0 |
| CHRIS MONTJOY | FINANCE OFFICER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUPERT BAIRD | COMMANDER Trustee or director, Officer | 2 | $0 |
| BOB LEVANGIE | FIRST VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| KATE BROCK | 2ND VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| RUPPERT BAIRD | ADJUTANT Trustee or director, Officer | 2 | $0 |
| CHRIS MONTJOY | FINANCE OFFICER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUPPERT BAIRD | ADJUTANT Trustee or director, Officer | 2 | $0 |
| MAYNARD RICHARDS | FINANCE OFFICER Trustee or director, Officer | 2 | $0 |
| KATE BROCK | 2ND VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| CLAUDE TURNER | COMMANDER Trustee or director, Officer | 2 | $0 |
| BOB LEVANGIE | FIRST VICE COMMANDER Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1298, LUGOFF, SC 29078-1298
- In care of
- % CHRIS MONTJOY
- Mailing address (990-N for 2020)
- 534 Wildwood Lane, Lugoff SC 29078
- Principal officer (990-N for 2020)
- James Fitzgerald, 1510 Spears Creek Road, Lugoff SC 29078
- Signed the 990
- CHRIS MONTJOY, ADJUTANT
- Phone
- (803) 622-5939
- Return prepared by
- STOKES & MESSIER LLC
Mission
TO SPONSOR WHOLESOME COMMUNITY PROGRAMS ADVOCATING PATRIOTISM, HONOR, STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO SERVICEMEMBERS AND VETERANS.
Program accomplishments
- TO SUPPORT AND PROMOTE FELLOWSHIP WITH VETERANS, LOCAL PUBLIC SAFETY, AND OTHER COMMUNITY GROUPS.Expenses $96,100 · revenue $72,469
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
- 57-1122462
- 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)
- $193,464
- Income (IRS master file)
- $3,241,643
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $119,652 | $99,343 | $193,464 | XML |
| 990 | December 2024 | $82,307 | $103,722 | $173,155 | XML |
| 990 | December 2023 | $90,958 | $95,140 | $198,515 | XML |
| 990 | December 2022 | $114,423 | $107,784 | $218,661 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: James Fitzgerald | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: James Fitzgerald | December 31, 2018 | ≤ $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 57-1122462).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 57-1122462.
- 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-N for 2020 names James Fitzgerald.
- 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 $119,652, expenses of $99,343 and total assets of $193,464 at year end.
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