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Nonprofit · EIN 42-0644205

AMERICAN LEGION

Also known as 0017 ROY L CHOPEK

Tax-exempt · IOWA CITY, IA 52240

Financials

$146K$138K2023$157K$154K2024$154K$166K2025
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$153,966$165,827-$11,861$261,240$3,682$257,558
December 31, 2024990$157,082$154,469$2,613$276,760$24,790$251,970
December 31, 2023990$145,696$137,580$8,116$274,523$25,166$249,357
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$6,792
Membership dues
$3,316
Program service revenue
$238
Investment income
$37
Net income from fundraising events
$9,602
Net income from gaming
$7,198
Net income from sales of inventory
$127,891
Other revenue
$146,899

Expenses

Grants and similar amounts paid
$4,235
Benefits paid to members
$3,913
Other salaries and wages
$93,750
Salaries, compensation and benefits (total)
$93,750
Professional fundraising fees
$0
Accounting fees
$12,550
Occupancy
$19,786
Depreciation
$9,469

Balance sheet and other

Total assets, start of year
$276,760
Total assets, end of year
$261,240
Total liabilities, end of year
$3,682
Net assets, end of year
$257,558
Land, buildings and equipment
$206,366
Gross unrelated business income
$104,146
Gross receipts
$297,677
Employees
9
Volunteers
15
Year formed
1972
State of legal domicile
IA

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
DAVID CROWLEYADJUTANT
Officer
15$0
ALAN GERARDCOMMANDER
Officer
15$0
MIKE HULLVICE COMMANDER
Officer
10$0
JOE MANNINGSGT AT ARMS
Officer
5$0
DAVE KOOSMANFINANCE
Officer
15$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
TERRY HORA1ST VICE
Officer
10$0
DAVID CROWLEYADJUTANT
Officer
15$0
ALAN GERARDCOMMANDER
Officer
15$0
PALMER HOLDENCHAPLIN
Officer
5$0
JOE MANNINGSGT AT ARMS
Officer
5$0
DAVE KOOSMANFINANCE
Officer
15$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
TERRY HORA1ST VICE
Officer
10$0
DAVID CROWLEYADJUTANT
Officer
15$0
ALAN GERARDCOMMANDER
Officer
15$0
PALMER HOLDENCHAPLIN
Officer
5$0
JOE MANNINGSGT AT ARMS
Officer
5$0
GARY HAMANFINANCE
Officer
15$0

Address and contacts

Address (IRS master file)
3016 MUSCATINE AVE, IOWA CITY, IA 52240-2806
Principal officer (990 for 2025)
ALAN GERARD, 3016 MUSCATINE AVENUE, IOWA CITY, IA 52240
Signed the 990
ALAN GERARD, COMMANDER
Phone
(319) 351-1902
Return prepared by
CREATIVE PLANNING TAX LLC

Mission

ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY AND ADVOCATING FOR OUR YOUTH.

990 for the year ended December 31, 2025

Program accomplishments

  • SUPPORTING OUR COMMUNITY'S VETERANS.

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

IRS record

EIN
42-0644205
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)
$261,240
Income (IRS master file)
$297,677

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$153,966$165,827$261,240XML
990December 2024$157,082$154,469$276,760XML
990December 2023$145,696$137,580$274,523XML
990December 2022$174,637$193,067$265,385IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 42-0644205).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 42-0644205.
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 ALAN GERARD.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 5 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 $153,966, expenses of $165,827 and total assets of $261,240 at year end.

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