Nonprofit · EIN 41-0915767
AMERICAN LEGION
Also known as 0112 DAVIS-DARROW-MEYER
Tax-exempt · ELK RIVER, MN 55330
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $362,055 | $357,534 | $4,521 | $250,750 | $3,947 | $246,803 |
| December 31, 2024 | 990 | $364,311 | $349,391 | $14,920 | $250,829 | $8,547 | $242,282 |
| December 31, 2023 | 990 | $410,369 | $343,401 | $66,968 | $242,016 | $14,654 | $227,362 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,747
- Membership dues
- $3,589
- Program service revenue
- $0
- Investment income
- $60
- Net rental income
- $40,038
- Net income from fundraising events
- $51,004
- Net income from sales of inventory
- $246,180
- Other revenue
- $337,248
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $181,468
- Salaries, compensation and benefits (total)
- $198,491
- Professional fundraising fees
- $0
- Accounting fees
- $3,400
- Occupancy
- $57,693
- Depreciation
- $6,327
Balance sheet and other
- Total assets, start of year
- $250,829
- Total assets, end of year
- $250,750
- Total liabilities, end of year
- $3,947
- Net assets, end of year
- $246,803
- Land, buildings and equipment
- $137,871
- Gross unrelated business income
- $246,180
- Gross receipts
- $625,399
- Employees
- 27
- Volunteers
- 55
- Year formed
- 1919
- State of legal domicile
- MN
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 |
|---|---|---|---|
| VAUGHN SMITH | COMMANDER Trustee or director, Officer | 20 | $0 |
| KEITH QUAMMEN | 1ST VICE Trustee or director, Officer | 30 | $0 |
| JERRY STANGE | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| PAUL DENISON | CHAPLIN Trustee or director, Officer | 12 | $0 |
| GREG CROW | ADJUTANT Trustee or director, Officer | 10 | $0 |
| BILL STEVENSON | MEMBERSHIP DIR. Trustee or director, Officer | 6 | $0 |
| GLENN HAUGAN | DIRECTOR Trustee or director | 10 | $0 |
| TODD JAGODZIEWSKI | DIRECTOR Trustee or director | 10 | $0 |
| MIKE SAMPSON | DIRECTOR Trustee or director | 10 | $0 |
| MIKE LESTICO | DIRECTOR Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM KULKAY | COMMANDER Trustee or director, Officer | 20 | $0 |
| VAUGHN SMITH | 1ST VICE Trustee or director, Officer | 10 | $0 |
| KEITH QUAMMEN | 2ND VICE Trustee or director, Officer | 30 | $0 |
| JERRY STANGE | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| PAUL DENISON | CHAPLIN Trustee or director, Officer | 12 | $0 |
| GREG CROW | ADJUTANT Trustee or director, Officer | 10 | $0 |
| BILL STEVENSON | MEMBERSHIP DIR. Trustee or director, Officer | 6 | $0 |
| GLENN HAUGAN | DIRECTOR Trustee or director | 10 | $0 |
| TODD JAGODZIEWSKI | DIRECTOR Trustee or director | 10 | $0 |
| MIKE SAMPSON | DIRECTOR Trustee or director | 10 | $0 |
| MIKE LESTICO | DIRECTOR Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VAUGHN SMITH | COMMANDER Trustee or director, Officer | 15 | $0 |
| TOM KULKAY | 1ST VICE Trustee or director, Officer | 10 | $0 |
| KEITH QUAMMEN | 2ND VICE Trustee or director, Officer | 30 | $0 |
| JERRY STANGE | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| PAUL DENISON | CHAPLIN Trustee or director, Officer | 12 | $0 |
| JOE LUND | ADJUTANT Trustee or director, Officer | 10 | $0 |
| BILL STEVENSON | MEMBERSHIP DIR. Trustee or director, Officer | 6 | $0 |
| GLENN HAUGAN | DIRECTOR Trustee or director | 10 | $0 |
| TODD JAGODZIEWSKI | DIRECTOR Trustee or director | 10 | $0 |
| MIKE SAMPSON | DIRECTOR Trustee or director | 10 | $0 |
| MIKE LESTICO | DIRECTOR Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 525 RAILROAD DR NW, ELK RIVER, MN 55330-1405
- Principal officer (990 for 2025)
- VAUGHN SMITH, 525 RAILROAD DR NW, ELK RIVER, MN 553300026
- Signed the 990
- VAUGHN SMITH, COMMANDER
- Phone
- (763) 441-3150
- Return prepared by
- SCHLENNER WENNER & CO CPA'S PA
Mission
TO PROVIDE SOCIAL ACTIVITIES AND OTHER AID TO VETERANS
Program accomplishments
- THE ORGANIZATION PROVIDES AID & SOCIAL ACTIVITIES TO VETERANS OF THE ARMED FORCES. THE ORGANIZATION HELPS SUPPORT NEEDY & DISABLED VETS. THE ORGANIZATION ALSO SUPPORTS THE COMMUNITY OF ELK RIVER, MN.Expenses $357,534
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
- 41-0915767
- 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)
- $250,750
- Income (IRS master file)
- $625,399
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $362,055 | $357,534 | $250,750 | IRS |
| 990 | December 2024 | $364,311 | $349,391 | $250,829 | XML |
| 990 | December 2023 | $410,369 | $343,401 | $242,016 | XML |
| 990 | December 2022 | $322,589 | $376,643 | $250,922 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 41-0915767).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 41-0915767.
- 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 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 names VAUGHN SMITH.
- 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 $362,055, expenses of $357,534 and total assets of $250,750 at year end.
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- COMMUNITY AID OF ELK RIVER EIN 41-1415484 · last filed 990 for 2024
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