Nonprofit · EIN 38-6078105
AMERICAN LEGION
Also known as 0528 ALTO INC
Tax-exempt (reinstated) · ALTO, MI 49302
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $108,213 | $109,549 | -$1,336 | $399,886 | $163 | $399,723 |
| December 31, 2024 | 990 | $100,228 | $119,819 | -$19,591 | $401,212 | $153 | $401,059 |
| December 31, 2023 | 990 | $97,580 | $101,301 | -$3,721 | $420,811 | $161 | $420,650 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,502
- Membership dues
- $6,502
- Program service revenue
- $0
- Investment income
- $2,787
- Net income from gaming
- $10,428
- Net income from sales of inventory
- $79,411
- Other revenue
- $98,924
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $46,135
- Salaries, compensation and benefits (total)
- $56,232
- Professional fundraising fees
- $0
- Accounting fees
- $2,650
- Depreciation
- $2,121
- Management and general (functional)
- $109,549
Balance sheet and other
- Total assets, start of year
- $401,212
- Total assets, end of year
- $399,886
- Total liabilities, end of year
- $163
- Net assets, end of year
- $399,723
- Land, buildings and equipment
- $325,490
- Net assets without donor restrictions
- $399,723
- Gross unrelated business income
- $2,787
- Gross receipts
- $217,121
- Employees
- 7
- Volunteers
- 0
- 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 |
|---|---|---|---|
| MICHAEL K LARKIN | COMMANDER Officer | 30 | $0 |
| Howard Flanagan | SR VICE COMMANDER Officer | 10 | $0 |
| MARK CRAIG | SERVICE OFFICER Officer | 10 | $0 |
| PATRICK HOAG | JUDGE ADVOCATE Officer | 10 | $0 |
| CHARLES CRAIG | CHAPLAIN Officer | 10 | $0 |
| GARYCOLLIER | HISTORIAN Officer | 10 | $0 |
| WESLEY SHAFFER | SGT-AT-ARMS Officer | 10 | $0 |
| DIANE SHELTON | ADJUTANT Officer | 10 | $0 |
| DARRYL KELLY | JR VIC COMMANDER Officer | 10 | $0 |
| WILLIAM FOSTER | FINANCIAL OFFICER Key employee | 10 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL K LARKIN | COMMANDER Officer | 30 | $0 |
| Howard Flanagan | SR VICE COMMANDER Officer | 10 | $0 |
| GERALD ESTES | FINANCIAL OFFICER Officer | 10 | $0 |
| MARK CRAIG | SERVICE OFFICER Officer | 10 | $0 |
| PATRICK HOAG | JUDGE ADVOCATE Officer | 10 | $0 |
| CHARLES CRAIG | CHAPLAIN Officer | 10 | $0 |
| GARYCOLLIER | HISTORIAN Officer | 10 | $0 |
| WESLEY SHAFFER | SGT-AT-ARMS Officer | 10 | $0 |
| DIANE SHELTON | ADJUTANT Officer | 10 | $0 |
| DARRYL KELLY | JR VIC COMMANDER Officer | 10 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL K LARKIN | COMMANDER Officer | 20 | $0 |
| Howard Flanagan | SR VICE COMMANDER Officer | 10 | $0 |
| GERALD ESTES | FINANCIAL OFFICER Officer | 10 | $0 |
| MARK CRAIG | SERVICE OFFICER Officer | 1 | $0 |
| PATRICK HOAG | JUDGE ADVOCATE Officer | 1 | $0 |
| CHARLES CRAIG | CHAPLAIN Officer | 1 | $0 |
| GARYCOLLIER | HISTORIAN Officer | 1 | $0 |
| WESLEY SHAFFER | SGT-AT-ARMS Officer | 1 | $0 |
| DIANE SHELTON | ADJUTANT Officer | 1 | $0 |
| DARRYL KELLY | JR VIC COMMANDER Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 131, ALTO, MI 49302-0131
- In care of
- % ROBERT WOLF
- Principal officer (990 for 2025)
- MICHAEL K LARKIN, PO BOX 131, ALTO, MI 49302
- Signed the 990
- MICHAEL K LARKIN, PRESIDENT
- Phone
- (616) 868-6490
- Website
- www.legion.org
- Return prepared by
- JEFFREY MORTZ
Mission
The American Legion was chartered and incorporated by Congress in 1919 as a patriotic veterans organization devoted to mutual helpfulness. It is the nation's largest wartime veterans service organization, committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans.
Program accomplishments
- American Legion Baseball is one of the nation's most successful amateur athletic programs, educating young people about the importance of sportsmanship, citizenship, and fitness.
- The Heroes to Hometowns Program connects local Legionnaires with recovering wounded warriors and their families, providing a variety of support activities.
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
- 38-6078105
- 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)
- $399,886
- Income (IRS master file)
- $217,121
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective April 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $108,213 | $109,549 | $399,886 | IRS |
| 990 | December 2024 | $100,228 | $119,819 | $401,212 | IRS |
| 990 | December 2023 | $97,580 | $101,301 | $420,811 | XML |
| 990 | December 2022 | $111,476 | $122,711 | $424,546 | 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 38-6078105).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-6078105.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective April 15, 2012.
- 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 K LARKIN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 10 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 $108,213, expenses of $109,549 and total assets of $399,886 at year end.
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All nonprofits in ALTO · Michigan · Public and societal benefit