Nonprofit · EIN 01-6017237
AMERICAN LEGION
Also known as EMERSON & LANE POST 132
Tax-exempt · RICHMOND, ME 04357
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $90,413 | $63,808 | $26,605 | $444,366 | $0 | $444,366 |
| May 31, 2025 | 990 | $72,742 | $53,214 | $19,528 | $418,107 | $504 | $417,603 |
| May 31, 2024 | 990 | $48,718 | $51,220 | -$2,502 | $397,970 | $0 | $397,970 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $1,850
- Membership dues
- $1,177
- Program service revenue
- $0
- Investment income
- $1,627
- Net rental income
- $500
- Net income from gaming
- $75,471
- Net income from sales of inventory
- $7,040
- Other revenue
- $86,936
Expenses
- Grants and similar amounts paid
- $3,596
- Compensation of officers, directors and key employees
- $6,100
- Salaries, compensation and benefits (total)
- $6,100
- Professional fundraising fees
- $0
- Accounting fees
- $1,535
- Occupancy
- $32,104
- Depreciation
- $4,920
Balance sheet and other
- Total assets, start of year
- $418,107
- Total assets, end of year
- $444,366
- Total liabilities, end of year
- $0
- Net assets, end of year
- $444,366
- Land, buildings and equipment
- $161,357
- Net assets without donor restrictions
- $444,366
- Gross receipts
- $418,129
- Employees
- 0
- Volunteers
- 40
- Year formed
- 1923
- State of legal domicile
- ME
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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD CROSMAN | ADJUTANT Trustee or director | 10 | $2,400 |
| JOHN WALLACE | FINANCE OFFICER Trustee or director | 25 | $2,400 |
| DAVID REDMOND | 1ST VICE COMMANDER Trustee or director | 5 | $1,200 |
| LESTER DEARBORN | COMMANDER Trustee or director | 10 | $100 |
| VACANT | 2ND VICE COMMANDER Trustee or director | 0 | $0 |
| WELDON SHIELDS JR | CHAPLAIN Trustee or director | 10 | $0 |
| DAVID REDMOND | GAMING OFFICER Trustee or director | 5 | $0 |
990 for the year ended May 31, 2025: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD CROSMAN | ADJUTANT Trustee or director | 10 | $2,400 |
| JOHN WALLACE | FINANCE OFFICER Trustee or director | 25 | $2,400 |
| DAVID REDMOND | COMMANDER Trustee or director | 10 | $1,200 |
| LESTER DEARBORN | 1ST VICE COMMANDER Trustee or director | 5 | $0 |
| JOHN OTTUM | 2ND VICE COMMANDER Trustee or director | 5 | $0 |
| WELDON SHIELDS JR | CHAPLAIN Trustee or director | 10 | $0 |
| DAVID REDMOND | GAMING OFFICER Trustee or director | 5 | $0 |
990 for the year ended May 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD CROSMAN | ADJUTANT Trustee or director | 10 | $2,400 |
| JOHN WALLACE | FINANCE OFFICER Trustee or director | 25 | $2,400 |
| DAVID REDMOND | COMMANDER Trustee or director | 10 | $1,200 |
| LESTER DEARBORN | 1ST VICE COMMANDER Trustee or director | 5 | $0 |
| JOHN OTTUM | 2ND VICE COMMANDER Trustee or director | 5 | $0 |
| WELDON SHIELDS JR | CHAPLAIN Trustee or director | 10 | $0 |
| DAVID REDMOND | GAMING OFFICER Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 132, RICHMOND, ME 04357-0132
- Principal officer (990 for 2025)
- BRENDA DEARBORN, PO BOX 132, RICHMOND, ME 04357
- Signed the 990
- JOHN WALLACE, FINANCE OFFICER
- Phone
- (207) 737-4930
- Return prepared by
- JACK SKEHAN AND ASSOCIATES
Mission
THE AMERICAN LEGION SERVES VETERANS, THEIR FAMILIES, CHILDREN & YOUTH, & THE COMMUNITY
Program accomplishments
- YOUTH, VETERANS, COMMUNITY, AND PATRIOTISM PROGRAMS
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 01-6017237
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30Z)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $444,366
- Income (IRS master file)
- $418,129
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $90,413 | $63,808 | $444,366 | XML |
| 990 | May 2025 | $72,742 | $53,214 | $418,107 | XML |
| 990 | May 2024 | $48,718 | $51,220 | $397,970 | XML |
| 990 | May 2023 | $61,212 | $60,836 | $399,411 | IRS |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 01-6017237).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 01-6017237.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Are donations to AMERICAN LEGION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 May 31, 2027) is due October 15, 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 May 2026.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended May 31, 2026 names BRENDA DEARBORN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended May 31, 2026 lists 7 people; 4 received compensation from the organization, the highest $2,400 (RICHARD CROSMAN, ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $90,413, expenses of $63,808 and total assets of $444,366 at year end.
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All nonprofits in RICHMOND · Maine · Public and societal benefit