Nonprofit · EIN 35-0864522
AMERICAN LEGION
Also known as 365 EDWARD SOUSLEY
Tax-exempt · NORTH LIBERTY, IN 46554
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $67,054 | $80,867 | -$13,813 | $133,691 | $643 | $133,048 |
| December 31, 2024 | 990 | $137,099 | $74,046 | $63,053 | $196,560 | $792 | $195,768 |
| December 31, 2023 | 990 | $112,309 | $67,328 | $44,981 | $246,354 | $18,339 | $228,015 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,555
- Membership dues
- $2,555
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $41,771
- Net income from sales of inventory
- $22,728
- Other revenue
- $64,499
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $49,185
- Depreciation
- $9,530
- Management and general (functional)
- $80,867
Balance sheet and other
- Total assets, start of year
- $196,560
- Total assets, end of year
- $133,691
- Total liabilities, end of year
- $643
- Net assets, end of year
- $133,048
- Land, buildings and equipment
- $101,240
- Gross receipts
- $453,046
- Employees
- 0
- Year formed
- 1948
- State of legal domicile
- IN
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 |
|---|---|---|---|
| SANDRA LEE | COMMANDER AND SECRETARY Officer | 30 | $0 |
| JAMES HUGHES | FINANCE OFFICER Officer | 20 | $0 |
| RICHARD WARNER | CHAPLAIN Officer | 25 | $0 |
| PHILLIP LAPPIN | SERVICE OFFICER Officer | 15 | $0 |
| GEORGE F ROSINSKI | SGT OF ARMS | 15 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA LEE | COMMANDER AND SECRETARY Officer | 30 | $0 |
| JAMES HUGHES | FINANCE OFFICER Officer | 20 | $0 |
| RICHARD WARNER | CHAPLAIN Officer | 25 | $0 |
| PHILLIP LAPPIN | SERVICE OFFICER Officer | 15 | $0 |
| GEORGE F ROSINSKI | SGT OF ARMS | 15 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA LEE | COMMANDER Officer | 20 | $0 |
| JAMES HUGHES | FINANCE OFFICER Officer | 20 | $0 |
| RICHARD WARNER | CHAPLAIN Officer | 25 | $0 |
| PHILLIP LAPPIN | SERVICE OFFICER Officer | 15 | $0 |
| GEORGE F ROSINSKI | SGT OF ARMS Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 705, NORTH LIBERTY, IN 46554-0705
- Principal officer (990 for 2025)
- SANDRA LEE, S MAIN ST, NORTH LIBERTY, IN 46554
- Signed the 990
- SANDRA LEE, COMMANDER
- Phone
- (574) 656-8012
- Return prepared by
- C T TAX INC
Mission
SERVICEMENS CLUB HELPING VETS AND THEIR FAMILIES
Program accomplishments
- To help Veterans and their families 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
- 35-0864522
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $133,691
- Income (IRS master file)
- $453,046
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $67,054 | $80,867 | $133,691 | XML |
| 990 | December 2024 | $137,099 | $74,046 | $196,560 | XML |
| 990 | December 2023 | $112,309 | $67,328 | $246,354 | XML |
| 990 | December 2022 | $61,907 | $53,378 | $296,064 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 35-0864522).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 35-0864522.
- 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 SANDRA LEE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 5 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 $67,054, expenses of $80,867 and total assets of $133,691 at year end.
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All nonprofits in NORTH LIBERTY · Indiana · Public and societal benefit