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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-6088942

AMERICAN LEGION

Also known as 0212 CHESANING

Tax-exempt · CHESANING, MI 48616

Financials

$28K$39K2023$33K$32K2024$50K$39K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$49,650$39,277$10,373$68,441$0$68,441
December 31, 2024990$32,559$32,155$404$58,068$0$58,068
December 31, 2023990$28,399$39,290-$10,891$58,444$0$58,444
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$24,983
Membership dues
$2,917
Program service revenue
$16,258
Investment income
$0
Net rental income
$2,375
Net income from fundraising events
$3,294
Net income from gaming
$2,740
Other revenue
$8,409

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$182
Salaries, compensation and benefits (total)
$182
Professional fundraising fees
$0
Accounting fees
$1,250
Occupancy
$19,561
Program services (functional)
$14,474
Management and general (functional)
$24,803

Balance sheet and other

Total assets, start of year
$58,068
Total assets, end of year
$68,441
Total liabilities, end of year
$0
Net assets, end of year
$68,441
Gross receipts
$89,075
Employees
0
Year formed
1945
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.

NameTitleHours / weekCompensation
ROD TOMACOMMANDER
Officer
4$75
DOUG GIESKENADJUTANT
Officer
1$75
JOE RUTHIGCO-FINANCE OFFICE
Officer
1$32
GLEN REEVESCO-FINANCE OFFICER
Officer
1$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
ROD TOMACOMMANDER
Officer
4$75
DOUG GIESKENADJUTANT
Officer
4$75
GLEN REEVESCO-FINANCE OFFICER
Officer
4$0
JOE RUTHIGCO-FINANCE OFFICE
Officer
4$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
ROD TOMACOMMANDER
Officer
4$70
DOUG GIESKENADJUTANT
Officer
4$70
GLEN REEVESCO-FINANCE OFFICER
Officer
4$35
JOE RUTHIGCO-FINANCE OFFICE
Officer
4$35

Address and contacts

Address (IRS master file)
PO BOX 521, CHESANING, MI 48616-0000
Principal officer (990 for 2025)
RODNEY TOMA, PO Box 521, CHESANING, MI 48616
Signed the 990
RODNEY TOMA, COMMANDER
Phone
(989) 845-3300
Return prepared by
LC TAX & ACCOUNTING INC

Mission

PROVIDE SERVICES FOR MEMBERS OF THE AMERICAN LEGION

990 for the year ended December 31, 2025

Program accomplishments

  • POST ACTIVITIES INCLUDE SCHOLARSHIPS, BOYS STATE SPONSORSHIP AND ASSISTANCE PROVIDED TO VETERANS
    Expenses $14,474 · revenue $16,258

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-EZ for AMERICAN LEGION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
38-6088942
Tax-exempt status
501(c)(19): Veterans' organization
Exempt since
1945
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0925: AMERICAN LEGION
Assets (IRS master file)
$68,441
Income (IRS master file)
$89,075

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$49,650$39,277$68,441IRS
990December 2024$32,559$32,155$58,068IRS
990December 2023$28,399$39,290$58,444XML
990December 2022$58,798$51,153$69,335IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 38-6088942).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 38-6088942.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1945.
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 RODNEY TOMA.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 4 people; 3 received compensation from the organization, the highest $75 (ROD TOMA, COMMANDER).
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $49,650, expenses of $39,277 and total assets of $68,441 at year end.

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