Nonprofit · EIN 23-7298454
AMERICAN LEGION
Also known as 0018 JOHN OLSON POST
Tax-exempt · LOCKPORT, IL 60441
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $76,021 | $76,691 | -$670 | $203,218 | $125,084 | $78,134 |
| December 31, 2024 | 990 | $86,058 | $82,393 | $3,665 | $207,719 | $128,917 | $78,802 |
| December 31, 2023 | 990 | $83,460 | $88,202 | -$4,742 | $192,446 | $117,308 | $75,138 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,176
- Membership dues
- $9,471
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $32,306
- Net income from gaming
- $36,987
- Net income from sales of inventory
- -$15,621
- Other revenue
- $55,845
Expenses
- Grants and similar amounts paid
- $2,416
- Other salaries and wages
- $8,425
- Salaries, compensation and benefits (total)
- $9,127
- Professional fundraising fees
- $0
- Accounting fees
- $10,400
- Depreciation
- $6,430
Balance sheet and other
- Total assets, start of year
- $207,719
- Total assets, end of year
- $203,218
- Total liabilities, end of year
- $125,084
- Net assets, end of year
- $78,134
- Land, buildings and equipment
- $186,230
- Gross unrelated business income
- $2,478
- Gross receipts
- $205,261
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1939
- State of legal domicile
- IL
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 |
|---|---|---|---|
| RICK PONCE | DIRECTOR Trustee or director | 2 | $0 |
| DON UMPHRIES | DIRECTOR Trustee or director | 2 | $0 |
| GEORGE LUKES | DIRECTOR Trustee or director | 2 | $0 |
| ED PIANE | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL MEYERS | POST COMMAND/ADJUTANT Officer | 10 | $0 |
| TOM JOST | SENIOR VICE Officer | 2 | $0 |
| SHAWN MCELWEE | JUNIOR VICE Officer | 2 | $0 |
| CAL TROC | CHAPLAIN Officer | 2 | $0 |
| WAYNE FELGANHAUER | SGT AT ARMS Officer | 2 | $0 |
| JOE PONCE | HISTORIAN Officer | 2 | $0 |
| FRANK DIGIOVANNI | SERVICE/FINANCE Officer | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK PONCE | DIRECTOR Trustee or director | 2 | $0 |
| DON UMPHRIES | DIRECTOR Trustee or director | 2 | $0 |
| GEORGE LUKES | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL MEYERS | POST COMMAND Officer | 10 | $0 |
| VICTOR MARTINKA | SENIOR VICE Officer | 2 | $0 |
| TOM JOST | JUNIOR VICE Officer | 2 | $0 |
| CAL TROC | CHAPLAIN Officer | 2 | $0 |
| JIM WIGGINGTON | SGT AT ARMS Officer | 2 | $0 |
| SHAWN MCELWEE | HISTORIAN Officer | 2 | $0 |
| FRANK DIGIOVANNI | FINANCE Officer | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK PONCE | DIRECTOR Trustee or director | 2 | $0 |
| DON UMPHRIES | DIRECTOR Trustee or director | 2 | $0 |
| GEORGE LUKES | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL MEYERS | POST COMMAND Officer | 10 | $0 |
| VICTOR MARTINKA | SENIOR VICE Officer | 2 | $0 |
| TOM JOST | JUNIOR VICE Officer | 2 | $0 |
| CAL TROC | CHAPLAIN Officer | 2 | $0 |
| JIM WIGGINGTON | SGT AT ARMS Officer | 2 | $0 |
| SHAWN MCELWEE | HISTORIAN Officer | 2 | $0 |
| FRANK DIGIOVANNI | FINANCE Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 15052 ARCHER AVE, LOCKPORT, IL 60441-2258
- In care of
- % SLATTERY NOONAN & CO LLC
- Principal officer (990 for 2025)
- MICHAEL MEYERS, 15052 ARCHER AVENUE, LOCKPORT, IL 60441
- Signed the 990
- MICHAEL MEYERS, COMMANDER
- Phone
- (708) 516-1469
- Website
- WWW.ALEGION18.ORG
- Return prepared by
- WERMER ROGERS DORAN & RUZON LLC
Mission
THE AMERICAN LEGION POST #18 PROVIDES A MEETING PLACE AND SERVICES FOR VETERANS AND THEIR FAMILIES. THESE VETERANS, IN RETURN, PROVIDE SERVICES FOR THE COMMUNITY AT LARGE, TO HELP PROMOTE PATRIOTISM AND CITIZENSHIP.
Program accomplishments
- THE AMERICAN LEGION POST #18 PROVIDES ASSISTANCE TO MEMBERS WHEN NEEDED. IT ALSO PROMOTES BOYS BASEBALL LEAGUES AND BOYS AND GIRLS SCOUTS IN THE LOCKPORT AREA. IT ALSO DONATES TO ORGANIZED CHARITIES THAT BENEFIT ITS MEMBERS AND FAMILIES. THE DONATIONS ARE GIVEN WITH THE PURPOSE OF PROMOTING PATRIOTISM AND CITIZENSHIP IN 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
- 23-7298454
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $203,218
- Income (IRS master file)
- $205,261
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $76,021 | $76,691 | $203,218 | XML |
| 990 | December 2024 | $86,058 | $82,393 | $207,719 | IRS |
| 990 | December 2023 | $83,460 | $88,202 | $192,446 | XML |
| 990 | December 2022 | $73,689 | $86,359 | $200,683 | 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 23-7298454).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-7298454.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1945.
- 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 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 MICHAEL MEYERS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 11 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 $76,021, expenses of $76,691 and total assets of $203,218 at year end.
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