Nonprofit · EIN 38-6147948
AMERICAN LEGION
Also known as 76 EDWIN H EWING INC
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $148,916 | $153,458 | -$4,542 | $462,892 | $0 | $462,892 |
| December 31, 2023 | 990 | $230,308 | $178,290 | $52,018 | $471,087 | $3,653 | $467,434 |
| December 31, 2022 | 990 | $167,558 | $220,364 | -$52,806 | $417,180 | $1,764 | $415,416 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $24,000
- Membership dues
- $24,000
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $87,626
- Other revenue
- $124,916
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $35,782
- Salaries, compensation and benefits (total)
- $38,541
- Professional fundraising fees
- $0
- Accounting fees
- $1,650
- Occupancy
- $31,428
- Depreciation
- $14,499
- Program services (functional)
- $151,808
- Management and general (functional)
- $1,650
Balance sheet and other
- Total assets, start of year
- $471,087
- Total assets, end of year
- $462,892
- Total liabilities, end of year
- $0
- Net assets, end of year
- $462,892
- Land, buildings and equipment
- $181,525
- Net assets without donor restrictions
- $462,892
- Gross receipts
- $246,028
- Employees
- 5
- Volunteers
- 50
- Year formed
- 1953
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT L BARBER | TREASURER Trustee or director, Officer | 5 | $0 |
| MARK L ALEXANDER | SECRETARY Trustee or director, Officer | 4 | $0 |
| MITCHELL S OAKES | COMMANDER Trustee or director, Officer | 4 | $0 |
| EMERY LOWE | DIRECTOR Trustee or director | 2 | $0 |
| RAY CASTILL | DIRECTOR Trustee or director | 2 | $0 |
| JOE CAUDILL | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE PAWLACZYK | HISTORIAN Trustee or director | 4 | $0 |
| SCOTT BARBER | 1ST VICE COMMANDER Trustee or director | 4 | $0 |
| LOUIE WOLVEN | PAST COMMANDER Trustee or director | 4 | $0 |
| RAY CASTILLO JR | CHAPLAIN Trustee or director | 4 | $0 |
| LARRY E ROGNER | SGT AT ARMS Trustee or director | 4 | $0 |
| MARK L ALEXANDER | ADJUTANT Trustee or director | 4 | $0 |
| JOE L PERRONE | FINANCE OFFICER Trustee or director | 10 | $0 |
| EMERY LOWE | 2ND VICE COMMANDER Trustee or director | 4 | $0 |
| MICHAEL S KUHN | COMMANDER Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE PAWLACZYK | HISTORIAN Trustee or director | 4 | $0 |
| SCOTT BARBER | 1ST VICE COMMANDER Trustee or director | 4 | $0 |
| LOUIE WOLVEN | PAST COMMANDER Trustee or director | 4 | $0 |
| RAY CASTILLO JR | CHAPLAIN Trustee or director | 4 | $0 |
| LARRY E ROGNER | SGT AT ARMS Trustee or director | 4 | $0 |
| MARK L ALEXANDER | ADJUTANT Trustee or director | 4 | $0 |
| JOE L PERRONE | FINANCE OFFICER Trustee or director | 10 | $0 |
| EMERY LOWE | 2ND VICE COMMANDER Trustee or director | 4 | $0 |
| MICHAEL S KUHN | COMMANDER Trustee or director, Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 318 N JAMES ST, LUDINGTON, MI 49431-1724
- In care of
- % MITCHELL S OAKES
- Signed the 990
- MITCHELL S OAKES, COMMANDER
- Return prepared by
- Lake Michigan CPA Services PLC
Mission
THE AMERICAN LEGION IS A SERVICE ORGANIZATION OF AMERICAN VETERANS DEVOTED TO STRENGTHENING OUR LOCAL COMMUNITY AND OUR NATION. WE PROVIDE SUPPORT TO HELP VETERANS AND THEIR FAMILIES AND PROVIDE SCHOLARSHIPS.
Program accomplishments
- WE PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS, PROVIDE COMMUNITY PROGRAMS AND YOUTH MENTORING, WE SUPPORT OUR LOCAL VETERANS WITH SOCIAL PROGRAMMING AND FINANCIAL ASSISTANCE.Expenses $151,808
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 | Not 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
- 38-6147948
- 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)
- $462,892
- Income (IRS master file)
- $246,028
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $148,916 | $153,458 | $462,892 | IRS |
| 990 | December 2023 | $230,308 | $178,290 | $471,087 | XML |
| 990 | December 2022 | $167,558 | $220,364 | $417,180 | XML |
| 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 38-6147948).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-6147948.
- 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 December 31, 2025) is due May 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 December 2024.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $148,916, expenses of $153,458 and total assets of $462,892 at year end.
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