Nonprofit · EIN 38-2446747
AMERICAN LEGION
Also known as 0044 RICHARD M JOPLING
Tax-exempt · MARQUETTE, MI 49855
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $219,931 | $187,720 | $32,211 | $589,081 | $0 | $589,081 |
| May 31, 2024 | 990 | $266,534 | $200,920 | $65,614 | $560,266 | $3,396 | $556,870 |
| May 31, 2023 | 990 | $163,925 | $96,403 | $67,522 | $529,609 | $38,064 | $491,545 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $3,539
- Program service revenue
- $25,160
- Investment income
- $84
- Net income from fundraising events
- $747
- Other revenue
- $191,148
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,235
- Travel
- $46
- Depreciation
- $13,249
- Program services (functional)
- $163,526
- Management and general (functional)
- $24,194
Balance sheet and other
- Total assets, start of year
- $560,266
- Total assets, end of year
- $589,081
- Total liabilities, end of year
- $0
- Net assets, end of year
- $589,081
- Land, buildings and equipment
- $165,384
- Publicly traded securities
- $16,941
- Net assets without donor restrictions
- $589,081
- Gross receipts
- $451,896
- Employees
- 19
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK DONKERS | EXEC BOARD Trustee or director | – | $0 |
| CHARLES HAWES | EXEC BOARD Trustee or director | – | $0 |
| BOB HEWITT | EXEC BOARD Trustee or director | – | $0 |
| DAN JACKOVICH | EXEC BOARD Trustee or director | – | $0 |
| JOHN KETO | EXEC BOARD Trustee or director | – | $0 |
| GERALD ROBBIE ROBINSON | EXEC BOARD Trustee or director | – | $0 |
| JESSE SHERMAN | EXEC BOARD Trustee or director | – | $0 |
| RICK SICOTTE | EXEX BOARD Trustee or director | – | $0 |
| MICHAEL TARR | EXEC BOARD Trustee or director | – | $0 |
| RAY CALSON | FINANCE OFFI Officer | 40 | $0 |
| JIM FELICIANO | HISTORIAN Officer | – | $0 |
| ROBERT HANSON | JUDGE ADVOCA Officer | – | $0 |
| LEO KING | CHAPLAIN Officer | – | $0 |
| JOHN MAYOTTE | VICE COMMAND Officer | – | $0 |
| JIM PROVOST | 2ND VICE COM Officer | – | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES WALLIS | POST COMMAND Officer | – | $0 |
| MARCIA WENTELA | ADJUTANT Officer | – | $0 |
| BRUCE WOOD | SGT AT ARMS Officer | – | $0 |
990 for the year ended May 31, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK DONCKERS | EXEC BOARD Trustee or director | – | $0 |
| CHARLES HAWES | EXEC BOARD Trustee or director | – | $0 |
| BOB HEWITT | EXEC BOARD Trustee or director | – | $0 |
| DAN JACKOVICH | EXEC BOARD Trustee or director | – | $0 |
| JOHN KETO | EXEC BOARD Trustee or director | – | $0 |
| GERALD ROBBIE ROBINSON | EXEC BOARD Trustee or director | – | $0 |
| JESSE SHERMAN | EXEC BOARD Trustee or director | – | $0 |
| RICK SICOTTE | EXEC BOARD Trustee or director | – | $0 |
| MICHAEL TARR | EXEC BOARD Trustee or director | – | $0 |
| RAY CARLSON | FINANCE OFFI Officer | – | $0 |
| JIM FELICIANO | HISTORIAN Officer | – | $0 |
| ROBERT HANSON | JUDGE ADVOCA Officer | – | $0 |
| LEO KING | CHAPLAIN Officer | – | $0 |
| JOHN MAYOTTE | VICE COMMAND Officer | – | $0 |
| JIM PROVOST | 2ND VICE COM Officer | – | $0 |
| JAMES WALLIS | POST COMMAND Officer | – | $0 |
| MARCIA WENTELA | ADJUTANT Officer | – | $0 |
| BRUCE WOOD | SGT AT ARMS Officer | – | $0 |
990 for the year ended May 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRAN BLECKINER | EXEC BOARD Trustee or director | – | $0 |
| BOB HANSON | EXEC BOARD Trustee or director | – | $0 |
| DAN JACKOVICH | EXEC BOARD Trustee or director | – | $0 |
| JOHN KETO | EXEC BOARD Trustee or director | – | $0 |
| DAVE MERCURE | EXEC BOARD Trustee or director | – | $0 |
| TOM ROY | EXEC BOARD Trustee or director | – | $0 |
| RON TITTER | EXEC BOARD Trustee or director | – | $0 |
| RAY CARLSON | FINANCE OFFI Officer | – | $0 |
| JAMES CONSTANCE | HISTORIAN Officer | – | $0 |
| ROBERT HANSON | JUDGE ADVOCA Officer | – | $0 |
| GERALD KING | CHAPLAIN Officer | – | $0 |
| TOM RANTA | ADJUTANT Officer | – | $0 |
| WENDY RETZLOFF | VICE COMMAND Officer | – | $0 |
| LEO SMITH | 2ND VICE COM Officer | – | $0 |
| JENNIFER STANAWAY | AUXILIARY PR Officer | – | $0 |
| JAMES WALLIS | POST COMMAND Officer | – | $0 |
| BRUCE WOOD | SGT AT ARMS Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 700 W BLUFF ST, MARQUETTE, MI 49855-4171
- Principal officer (990 for 2024)
- RAY CALSON, 19 LONGYEAR DRIVE, NEGAUNEE, MI 49866
- Signed the 990
- RAY CALSON, FINANCE OFFICER
- Phone
- (906) 225-0781
- Return prepared by
- CHESLA & ASSOCIATES PC
Mission
THE FOLLOWING IS FROM THE INCORPORATION OF ARTICLES: TO UPHOLD AND DEFEND THE CONSTITUION OF THE UNITED STATE OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER & PERPETUATE A ONE HUNDER PERCENT AMERICANISM; TO PRESERVE THE MEMORIES & INCIDENTS OF OUR ASSOCIATES IN THE GREAT WARS; TO INCULCATEA SENCE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES & THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEASE AND GOODWILL ON EARTH; TO SAFEFUARD AND TRASMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATEAND SANTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
Program accomplishments
- THE FOLLOWING IS FROM THE INCORPORATION OF ARTICLES: TO UPHOLD AND DEFEND THE CONSTITUION OF THE UNITED STATE OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER & PERPETUATE A ONE HUNDER PERCENT AMERICANISM; TO PRESERVE THE MEMORIES & INCIDENTS OF OUR ASSOCIATES IN THE GREAT WARS; TO INCULCATEA SENCE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES & THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEASE AND GOODWILL ON EARTH; TO SAFEFUARD AND TRASMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATEAND SANTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
- THE FOLLOWING IS FROM THE INCORPORATION OF ARTICLES:THE FOLLOWING IS FROM THE INCORPORATION OF ARTICLES: TO UPHOLD AND DEFEND THE CONSTITUION OF THE UNITED STATE OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER & PERPETUATE A ONE HUNDER PERCENT AMERICANISM; TO PRESERVE THE MEMORIES & INCIDENTS OF OUR ASSOCIATES IN THE GREAT WARS; TO INCULCATEA SENCE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES & THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEASE AND GOODWILL ON EARTH; TO SAFEFUARD AND TRASMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATEAND SANTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
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 | Not 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
- 38-2446747
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $589,081
- Income (IRS master file)
- $451,896
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $219,931 | $187,720 | $589,081 | XML |
| 990 | May 2024 | $266,534 | $200,920 | $560,266 | XML |
| 990 | May 2023 | $163,925 | $96,403 | $529,609 | XML |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 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 38-2446747).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-2446747.
- 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 2025 (the year ending May 31, 2026) is due October 15, 2026. 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 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended May 31, 2025 names RAY CALSON.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended May 31, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $219,931, expenses of $187,720 and total assets of $589,081 at year end.
Other nonprofits in MARQUETTE
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- ADULT LEARNING SYSTEMS-UP INC EIN 38-3413578 · last filed 990 for 2025
- THE NORTHERN MICHIGAN UNIVERSITY FOUNDATION EIN 23-7034523 · last filed 990 for 2025
- NORTHERN GREAT LAKES INITIATIVES EIN 47-3130767 · last filed 990 for 2024
- ALGER-MARQUETTE COMMUNITY ACTION BOARD EIN 38-1797320 · last filed 990 for 2025
- GOODWILL INDUSTRIES OF NORTHERN WISCONSIN & UPPER MICHIGAN INC EIN 39-1049987 · last filed 990 for 2025
- SUPERIOR WATERSHED PARTNERSHIP EIN 38-3492677 · last filed 990 for 2024