Nonprofit · EIN 01-0018927
AMERICAN LEGION POST 0005 BOURQUE LANIGAN
Tax-exempt · WATERVILLE, ME 04901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,925 | $13,469 | -$11,544 | $335,573 | $1,400 | $334,173 |
| December 31, 2024 | 990 | $14,465 | $16,479 | -$2,014 | $347,117 | $1,400 | $345,717 |
| December 31, 2023 | 990 | $11,785 | $15,431 | -$3,646 | $349,130 | $1,400 | $347,730 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,850
- Membership dues
- $4,500
- Program service revenue
- $400
- Investment income
- $1
- Net rental income
- -$3,326
- Other revenue
- -$3,326
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,736
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $600
- Occupancy
- $2,669
- Depreciation
- $5,268
- Program services (functional)
- $13,469
Balance sheet and other
- Total assets, start of year
- $347,117
- Total assets, end of year
- $335,573
- Total liabilities, end of year
- $1,400
- Net assets, end of year
- $334,173
- Land, buildings and equipment
- $326,556
- Gross unrelated business income
- -$3,326
- Gross receipts
- $15,501
- Employees
- 0
- Year formed
- 1926
- State of legal domicile
- ME
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 |
|---|---|---|---|
| Cornelius James Ware | Executive Committee Trustee or director | 1 | $0 |
| David Butler | Executive Committee Trustee or director | 1 | $0 |
| Donald Marden | 1st Vice Commander Officer | 5 | $0 |
| Valmund Bard | 2nd Vice Commander Officer | 2 | $0 |
| Frederick Berard Jr | Finance Officer Officer | 12 | $0 |
| Ernest Paradis | Adjutant Officer | 10 | $0 |
| Michael Hanley | Sargent-At-Arms Officer | 1 | $0 |
| Craig Bailey | Commander Officer | 5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cornelius James Ware | Executive Committee Trustee or director | 1 | $0 |
| David Butler | Executive Committee Trustee or director | 1 | $0 |
| Donald Marden | 1st Vice Commander Officer | 5 | $0 |
| Valmund Bard | 2nd Vice Commander Officer | 2 | $0 |
| Frederick Berard Jr | Finance Officer Officer | 12 | $0 |
| Ernest Paradis | Adjutant Officer | 10 | $0 |
| Michael Hanley | Sargent-At-Arms Officer | 1 | $0 |
| Craig Bailey | Commander Officer | 5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CORNELIUS JAMES WARE | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 |
| DAVID BUTLER | EXECUTIVE COMMITTEE Trustee or director | 1 | $0 |
| CRAIG BAILEY | COMMANDER Officer | 5 | $0 |
| CHARLES SHOUDY JR | 1ST VICE COMMANDER Officer | 2 | $0 |
| VALMUND BARD | 2ND VICE COMMANDER Officer | 2 | $0 |
| FREDERICK BERARD JR | FINANCE OFFICER Officer | 12 | $0 |
| ERNEST PARADIS | ADJUTANT Officer | 10 | $0 |
| MICHAEL HANLEY | SARGENT-AT-ARMS Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 120 DRUMMOND AVENUE SUITE 3, WATERVILLE, ME 04901-5861
- In care of
- % FREDERICK BERARD JR
- Signed the 990
- FREDERICK BERARD JR, FINANCE OFFICER
- Phone
- (207) 692-3195
- Return prepared by
- Anima CPA LLC
Mission
American Legion provides services, including recreational and social activities to its 208 members who currently serve or previously served their country in the US Military during time of war.
Program accomplishments
- Maintenance and other operational costs associated with the Posts property and equipment, used by and for its members and in the conduct of the Posts exempt functions and activities.Expenses $9,733
- Amounts expended for or on behalf of members, including assistance in time of need, meetings and events held for participation by members, and support of community civic, educational, and charitable events on behalf of members.Expenses $3,736
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 01-0018927
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $335,573
- Income (IRS master file)
- $15,501
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,925 | $13,469 | $335,573 | IRS |
| 990 | December 2024 | $14,465 | $16,479 | $347,117 | IRS |
| 990 | December 2023 | $11,785 | $15,431 | $349,130 | XML |
| 990 | December 2022 | $7,848 | $18,245 | $352,776 | 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 01-0018927).
Questions about AMERICAN LEGION POST 0005 BOURQUE LANIGAN
- What is the EIN of AMERICAN LEGION POST 0005 BOURQUE LANIGAN?
- The employer identification number (EIN) of AMERICAN LEGION POST 0005 BOURQUE LANIGAN is 01-0018927.
- Is AMERICAN LEGION POST 0005 BOURQUE LANIGAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION POST 0005 BOURQUE LANIGAN file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN LEGION POST 0005 BOURQUE LANIGAN 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 POST 0005 BOURQUE LANIGAN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION POST 0005 BOURQUE LANIGAN?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 0005 BOURQUE LANIGAN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,925, expenses of $13,469 and total assets of $335,573 at year end.
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