Nonprofit · EIN 45-0275026
AMERICAN LEGION POST 91 OF NEW SALEM
Tax-exempt · NEW SALEM, ND 58563
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,183,905 | $1,300,638 | $883,267 | $3,111,191 | $219,017 | $2,892,174 |
| December 31, 2023 | 990 | $1,858,187 | $1,369,558 | $488,629 | $2,188,331 | $179,424 | $2,008,907 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $9,195
- Membership dues
- $1,128
- Program service revenue
- $0
- Investment income
- $3,304
- Net income from gaming
- $2,171,406
- Other revenue
- $2,171,406
Expenses
- Grants and similar amounts paid
- $861,697
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $795
- Travel
- $9,347
- Depreciation
- $6,002
- Program services (functional)
- $863,212
- Management and general (functional)
- $437,426
Balance sheet and other
- Total assets, start of year
- $2,188,331
- Total assets, end of year
- $3,111,191
- Total liabilities, end of year
- $219,017
- Net assets, end of year
- $2,892,174
- Land, buildings and equipment
- $49,998
- Net assets without donor restrictions
- $2,892,174
- Gross receipts
- $32,833,946
- Employees
- 0
- Year formed
- 1977
- State of legal domicile
- ND
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 |
|---|---|---|---|
| RICHARD COLE | PRESIDENT Officer | – | $0 |
| BRENT RUD | GAMING DIREC Officer | – | $0 |
| EUGENE SCHAFFER | SECRETARY Officer | – | $0 |
| WAYNE WERCHAU | VICE PRESIDE Officer | – | $0 |
| JOHN YOUNG | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD COLE | PRESIDENT Officer | 1 | $0 |
| BRENT RUD | GAMING DIREC Officer | 1 | $0 |
| EUGENE SCHAFFER | SECRETARY Officer | 1 | $0 |
| WAYNE WERCHAU | VICE PRESIDE Officer | 1 | $0 |
| JOHN YOUNG | TREASURER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1310 N 8TH ST, NEW SALEM, ND 58563-4404
- Principal officer (990 for 2024)
- BRENT RUD, 1310 N 8TH ST, NEW SALEM, ND 58563
- Signed the 990
- BRENT RUD, GAMING DIRECTOR
- Phone
- (701) 843-7508
- Return prepared by
- JENNIFER EATON CPA PC
Mission
TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATIONS IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOOD WILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPALS OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
Program accomplishments
- PROMOTION AND INVESTMENT IN LOCAL COMMUNITIES AND PROJECTS WITHIN THE COMMUNITIES.
- AMERICAN LEGION LOCAL CAMARADERIE FOR 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 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
- 45-0275026
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $3,111,191
- Income (IRS master file)
- $32,833,946
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,183,905 | $1,300,638 | $3,111,191 | IRS |
| 990 | December 2023 | $1,858,187 | $1,369,558 | $2,188,331 | XML |
| 990 | December 2022 | $1,750,677 | $1,179,033 | $1,764,851 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 45-0275026).
Questions about AMERICAN LEGION POST 91 OF NEW SALEM
- What is the EIN of AMERICAN LEGION POST 91 OF NEW SALEM?
- The employer identification number (EIN) of AMERICAN LEGION POST 91 OF NEW SALEM is 45-0275026.
- Is AMERICAN LEGION POST 91 OF NEW SALEM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 2020.
- Are donations to AMERICAN LEGION POST 91 OF NEW SALEM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does AMERICAN LEGION POST 91 OF NEW SALEM 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 POST 91 OF NEW SALEM 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 POST 91 OF NEW SALEM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AMERICAN LEGION POST 91 OF NEW SALEM?
- The 990 for the year ended December 31, 2024 names BRENT RUD.
- Who are the officers and directors of AMERICAN LEGION POST 91 OF NEW SALEM?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 91 OF NEW SALEM have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,183,905, expenses of $1,300,638 and total assets of $3,111,191 at year end.
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All nonprofits in NEW SALEM · North Dakota · Public and societal benefit