Nonprofit · EIN 38-2285379
AMERICAN LEGION
Also known as 114 LILLIAN LARSON
Tax-exempt · ISHPEMING, MI 49849
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $117,762 | $102,571 | $15,191 | $86,852 | $10,210 | $76,642 |
| December 31, 2024 | 990-EZ | $95,623 | $90,512 | $5,111 | $70,149 | $8,700 | $61,449 |
| December 31, 2023 | 990-EZ | $142,854 | $96,332 | $46,522 | $69,929 | $13,592 | $56,337 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,523
- Membership dues
- $7,557
- Program service revenue
- $1,888
- Investment income
- $161
- Net income from fundraising events
- $12,279
- Net income from sales of inventory
- $89,354
Expenses
- Grants and similar amounts paid
- $6,859
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $24,470
- Professional fees and payments to contractors
- $19,104
- Occupancy
- $18,513
- Printing, publications and postage
- $190
- Other expenses
- $33,435
Balance sheet and other
- Total assets, start of year
- $70,151
- Total assets, end of year
- $86,852
- Total liabilities, end of year
- $10,210
- Net assets, end of year
- $76,642
- Cash, savings and investments
- $55,401
- Land and buildings
- $22,370
- Gross receipts
- $193,569
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY WALTERS | PRESIDENT | 30 | $0 |
| DENNIS HENRICKSON | VICE PRESIDE | 15 | $0 |
| CRYSTAL CUBR | TREASURER | 15 | $0 |
| RICHARD SHARLAND | SECRETARY | 30 | $0 |
| RODNEY KOIVULA | SERVICE OFFI | 5 | $0 |
| CARL HOSANG | CHAPLAIN/HIS | 2 | $0 |
| JOHN TYRELL | TRUSTEE | 3 | $0 |
| SCOTT MARIETTI | TRUSTEE | 3 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY WALTERS | PRESIDENT | 30 | $0 |
| RALPH UHL | VICE PRESIDE | 15 | $0 |
| CRYSTAL CUBR | TREASURER | 15 | $0 |
| RICHARD SHARLAND | SECRETARY | 30 | $0 |
| RODNEY KOIVULA | SERVICE OFFI | 5 | $0 |
| CARL HOSANG | CHAPLAIN/HIS | 2 | $0 |
| DENNIS HENRICKSON | SERGEANT AT | 3 | $0 |
| JOHN TYRELL | TRUSTEE | 3 | $0 |
| TOM PERRY | TRUSTEE | 3 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID ABRAHAM | PRESIDENT | 30 | $0 |
| TIM WALTERS | VICE PRESIDE | 15 | $0 |
| CRYSTAL CUBR | TREASURER | 10 | $0 |
| RICHARD SHARLAND | SECRETARY | 30 | $0 |
| RODNEY KOIVULA | SERVICE OFFI | 5 | $0 |
| TOM SHARLAND | CHAPLAIN/HIS | 2 | $0 |
| FRANK RAND | JUDGE ADVOCA | 2 | $0 |
| STEVE LECLAIR | SERGEANT AT | 3 | $0 |
| JOHN TYRELL | TRUSTEE | 1 | $0 |
| TOM PERRY | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3050 COUNTY ROAD 496, ISHPEMING, MI 49849-9431
- Signed the 990-EZ
- CRYSTAL CUBR, TREASURER
- Phone
- (906) 486-4074
- Return prepared by
- CHAPMAN & MYERS CPAS PC
Mission
TO PROMOTE VETERAN SOCIAL INTERACTION THROUGH ACTIVITIES AND SALES OF FOOD AND BEVERAGE TO MEMBERS AND THEIR BONA FIDE GUESTS.
Program accomplishments
- N/A
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-2285379
- 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)
- $86,852
- Income (IRS master file)
- $193,569
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $117,762 | $102,571 | $86,852 | XML |
| 990-EZ | December 2024 | $95,623 | $90,512 | $70,149 | XML |
| 990-EZ | December 2023 | $142,854 | $96,332 | $69,929 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | 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 38-2285379).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-2285379.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $117,762, expenses of $102,571 and total assets of $86,852 at year end.
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