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Nonprofit · EIN 58-6050561

AMERICAN LEGION

Also known as 82 IRA COCHRAN INC POST

Tax-exempt · ELLIJAY, GA 30540

Financials

$376K$343K2023$242K$217K2024$124K$88K2025
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$123,737$88,266$35,471$139,887$0$139,887
December 31, 2024990$242,256$217,219$25,037$104,416$0$104,416
December 31, 2023990$376,194$343,248$32,946$81,133$0$81,133
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$32,355
Membership dues
$8,919
Program service revenue
$0
Investment income
$0
Net income from fundraising events
$4,982
Net income from sales of inventory
$85,776
Other revenue
$91,382

Expenses

Grants and similar amounts paid
$6,095
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,150
Occupancy
$43,690
Travel
$442
Depreciation
$840

Balance sheet and other

Total assets, start of year
$104,416
Total assets, end of year
$139,887
Total liabilities, end of year
$0
Net assets, end of year
$139,887
Land, buildings and equipment
$9,000
Gross receipts
$403,144
Employees
3
Volunteers
80
Year formed
2015
State of legal domicile
GA

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
WALT CUSHMANCOMMANDER
Officer
30$0
VERN TURNERSR VICE COMMANDER
Officer
5$0
RICHARD STANLEY JRJR VICE COMMANDER
Officer
5$0
MARK BRADFORDFMR JR VICE COMMANDER
Officer
1$0
RICHARD HARTFMR FINANCE OFFICER
Officer
30$0
RUSSEL LADEFINANCE OFFICER
Officer
18$0
DAVID CADORETTEAJDUTANT
Officer
22$0
PAT BUCHANONFMR JUDGE ADVOCATE
Officer
4$0
FRED MCGILLCHAPLAIN
Officer
8$0
MIKE MENZELJUDGE ADVOCATE
Officer
8$0
JAMIE ANDERSONSERVICE OFFICER
Officer
2$0
LEE CAGLESERGEANT AT ARMS
Officer
1$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
WALT CUSHMANCOMMANDER
Officer
30$0
VERN TURNERSR VICE COMMANDER
Officer
15$0
RICHARD STANLEYJR VICE COMMANDER
Officer
6$0
MARK BRADFORDJR VICE COMMANDER
Officer
1$0
RICHARD HARTFINANCE OFFICER
Officer
30$0
DAVID CADORETTEAJDUTANT
Officer
20$0
PAT BUCHANONJUDGE ADVOCATE
Officer
4$0
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
NoneNone–$0

Address and contacts

Address (IRS master file)
297 LEGION RD, ELLIJAY, GA 30540-5444
In care of
% JOHN HANNAH
Principal officer (990 for 2025)
RICHARD HART, 279 LEGION RD, ELLIJAY, GA 30540
Signed the 990
RUSSELL LADE, OFFICER
Phone
(404) 775-3739
Return prepared by
WELCH WALKER AND ASSOCIATES PC CPA'S

Mission

PROVIDE SUPPORT TO FAMILIES OF MEN & WOMEN SERVING IN THE ARMED FORCES, AS WELL AS NEEDS IN LOCAL COMMUNITY

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE SUPPORT TO FAMILIES OF MEN & WOMEN SERVING IN THE ARMED FORCES, AS WELL AS NEEDS IN LOCAL COMMUNITY

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 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

IRS record

EIN
58-6050561
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1966
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$139,887
Income (IRS master file)
$403,144

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$123,737$88,266$139,887IRS
990December 2024$242,256$217,219$104,416XML
990December 2023$376,194$343,248$81,133XML
990December 2022$0$0$0IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 58-6050561).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 58-6050561.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1966.
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 HART.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 12 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 $123,737, expenses of $88,266 and total assets of $139,887 at year end.

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