Nonprofit · EIN 61-0603478
AMERICAN LEGION
Also known as 61 ANDY ANDERSON POST
Tax-exempt · CENTRAL CITY, KY 42330
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $314,716 | $231,132 | $83,584 | $205,104 | $30,963 | $174,141 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $227,776
- Net income from sales of inventory
- $86,940
- Other revenue
- $314,716
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $38,506
- Salaries, compensation and benefits (total)
- $41,670
- Professional fundraising fees
- $0
- Accounting fees
- $2,775
- Occupancy
- $27,357
- Depreciation
- $4,606
- Program services (functional)
- $103,139
- Management and general (functional)
- $127,993
Balance sheet and other
- Total assets, start of year
- $138,300
- Total assets, end of year
- $205,104
- Total liabilities, end of year
- $30,963
- Net assets, end of year
- $174,141
- Land, buildings and equipment
- $125,374
- Net assets without donor restrictions
- $174,141
- Gross unrelated business income
- $51,762
- Gross receipts
- $599,555
- Employees
- 3
- Volunteers
- 10
- State of legal domicile
- KY
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY HUNT | DIRECTOR Trustee or director | – | $0 |
| RAY ONEAL | DIRECTOR Trustee or director | – | $0 |
| MIKE PENROD | DIRECTOR Trustee or director | – | $0 |
| MICHAEL YOUNG | DIRECTOR Trustee or director | – | $0 |
| RANDY HUNT | SECRETARY Officer | – | $0 |
| RAY ONEAL | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 113 LEGION DR, CENTRAL CITY, KY 42330-1414
- Principal officer (990 for 2023)
- RAY ONEAL, PO BOX 734, CENTRAL CITY, KY 42330
- Signed the 990
- RAY ONEAL, PRESIDENT
- Phone
- (270) 754-9055
- Return prepared by
- PATE & CO CPAS INC
Mission
VETERANS ORGANIZATION
Program accomplishments
- VETERANS SOCIAL CLUB AND CHARITABLE SUPPORT
- VETERANS SOCIAL CLUB AND CHARITABLE SUPPORT
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-0603478
- 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)
- $205,104
- Income (IRS master file)
- $599,555
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2023 | $314,716 | $231,132 | $205,104 | XML |
| 990 | December 2022 | $125,735 | $136,068 | $138,300 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 61-0603478).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 61-0603478.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2023.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2023 names RAY ONEAL.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2023 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $314,716, expenses of $231,132 and total assets of $205,104 at year end.
Other nonprofits in CENTRAL CITY
- RENEWED MINISTRIES EIN 83-3051914 · last filed 990 for 2025
- ENOCH DAVID RICH MINISTRIES INC EIN 61-1166834
- NELSON CREEK VOLUNTARY FIRE DEPT EIN 61-1216477 · last filed 990 for 2024
- MUHLENBERG COUNTY FAIR INC EIN 61-1208809 · last filed 990-EZ for 2025
- YOUNG FAMILY CHARITABLE TRUST EIN 85-6815943 · last filed 990-PF for 2024
- UNITED POSTMASTERS AND MANAGERS OF AMERICA EIN 81-2815880 · last filed 990-EZ for 2025
- ROTARY INTERNATIONAL EIN 61-1163082 · last filed 990-N for 2025
- INTERNATIONAL ASSOCIATION OF LIONS CLUBS EIN 61-0982376 · last filed 990-N for 2025