Nonprofit · EIN 23-7136714
AMERICAN LEGION
Also known as 0396 OTTO MILLER JR
Tax-exempt · GARDEN CITY, MI 48135
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $327,473 | $307,372 | $20,101 | $707,911 | $0 | $707,911 |
| December 31, 2024 | 990 | $327,494 | $299,664 | $27,830 | $700,221 | $0 | $700,221 |
| December 31, 2023 | 990 | $318,932 | $249,366 | $69,566 | $670,975 | $0 | $670,975 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $190,949
- Membership dues
- $8,247
- Program service revenue
- $0
- Investment income
- $441
- Net income from gaming
- $10,233
- Net income from sales of inventory
- $125,850
- Other revenue
- $136,083
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $76,847
- Salaries, compensation and benefits (total)
- $83,441
- Professional fundraising fees
- $0
- Accounting fees
- $437
- Depreciation
- $10,270
Balance sheet and other
- Total assets, start of year
- $700,221
- Total assets, end of year
- $707,911
- Total liabilities, end of year
- $0
- Net assets, end of year
- $707,911
- Land, buildings and equipment
- $354,886
- Net assets without donor restrictions
- $707,911
- Gross receipts
- $588,704
- Employees
- 12
- Volunteers
- 10
- Year formed
- 1947
- State of legal domicile
- MI
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 Lounsbery | Commander Officer | 12 | $0 |
| Chester Nairne | Finance Officer Officer | 20 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Chmielewski | Commander Officer | 12 | $0 |
| Chester Nairne | Finance Officer Officer | 20 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Chmielewski | Commander Officer | 12 | $0 |
| Norman Abramczyk | Finance Officer Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 6860 MIDDLEBELT RD, GARDEN CITY, MI 48135-2131
- In care of
- % RAYMOND L REED
- Principal officer (990 for 2025)
- Chester Nairne, 6860 Middlebelt, Garden City, MI 48135
- Signed the 990
- Chester Nairne, Finance Officer
- Phone
- (734) 422-2245
- Return prepared by
- American Legion Otto Miller Jr Post 396
Mission
Provide support to Veterans and the Community
Program accomplishments
- Provide Support to Veterans and the 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 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
- 23-7136714
- 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)
- $707,911
- Income (IRS master file)
- $588,704
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $327,473 | $307,372 | $707,911 | XML |
| 990 | December 2024 | $327,494 | $299,664 | $700,221 | XML |
| 990 | December 2023 | $318,932 | $249,366 | $670,975 | XML |
| 990 | December 2022 | $227,233 | $203,209 | $592,694 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 23-7136714).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-7136714.
- 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 Chester Nairne.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 2 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 $327,473, expenses of $307,372 and total assets of $707,911 at year end.
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