Nonprofit · EIN 01-6029188
AMERICAN LEGION
Also known as 86 SQUADRON, Sons of the American Legion Squadron #86
Tax-exempt · GRAY, ME 04039
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $311,274 | $287,339 | $23,935 | $729,759 | $140,130 | $589,629 |
| December 31, 2024 | 990 | $300,548 | $262,562 | $37,986 | $567,711 | $2,017 | $565,694 |
| December 31, 2023 | 990 | $304,072 | $249,101 | $54,971 | $529,041 | $1,333 | $527,708 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,951
- Membership dues
- $6,240
- Program service revenue
- $0
- Investment income
- $4,384
- Net rental income
- $10,329
- Net income from gaming
- $95,589
- Net income from sales of inventory
- $146,067
- Other revenue
- $270,939
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $94,128
- Salaries, compensation and benefits (total)
- $107,668
- Professional fundraising fees
- $0
- Accounting fees
- $860
- Occupancy
- $79,340
- Depreciation
- $17,179
- Program services (functional)
- $287,339
Balance sheet and other
- Total assets, start of year
- $567,711
- Total assets, end of year
- $729,759
- Total liabilities, end of year
- $140,130
- Net assets, end of year
- $589,629
- Land, buildings and equipment
- $416,356
- Gross receipts
- $937,984
- Employees
- 15
- Year formed
- 1927
- 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 |
|---|---|---|---|
| Clyde Morrison | Commander Officer | 0 | $0 |
| Timothy Cram | Adjutant Officer | 0 | $0 |
| Tom Somerville | Historian Officer | 0 | $0 |
| Charles Kupfer | Second Vice Officer | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julie Flynn | Commander Officer | 0 | $0 |
| Clyde Morrison | First Vice & Membership Chairman Officer | 0 | $0 |
| Richard Flynn | Adjutant Officer | 0 | $0 |
| Damon Blanchard | Sargent at Arms Officer | 0 | $0 |
| Joe Cowan | Historian & Americanism Officer Officer | 0 | $0 |
| Charles Kupfer | Second Vice Officer | 5 | $0 |
| Timothy Cram | Service Officer Officer | 9 | $0 |
| Kelly Bailey | Chaplain Officer | 1 | $0 |
| Andrew Cable | Executive Committee Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Charles Kupfer | Second Vice Officer | 3 | $0 |
| Julie Flynn | Historian & Americanism Offic Officer | 0 | $0 |
| Kelly Bailey | Chaplain Officer | 2 | $0 |
| Timothy Cram | Service Officer Officer | 6 | $0 |
| Clyde Morrison | First Vice & Membership Chair Officer | 0 | $0 |
| Jeff Small | Commander Officer | 0 | $0 |
| Ken Small | Sargent at Arms Officer | 0 | $0 |
| Richard Flynn | Adjutant Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 428, GRAY, ME 04039-0428
- In care of
- % CLYDE MORRISON
- Mailing address (990-N for 2009)
- 67 Skillings Road, Gray ME 04039
- Principal officer (990 for 2025)
- Clyde Morrison, 3 Webster Dr, New Gloucester, ME 04260
- Principal officer (990-N for 2009)
- Richard Skilling, 67 Skillings Road, Gray ME 04039
- Signed the 990
- CLYDE MORRISON, Commander
- Phone
- (207) 657-4884
- Return prepared by
- ADS Accounting LLC
Mission
Military Veterans Service Organization
Program accomplishments
- This is a veteran service organization committed to support our countries veterans and their widows and children.Expenses $287,339 · revenue $292,320
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
- 01-6029188
- 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)
- $729,759
- Income (IRS master file)
- $937,984
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $311,274 | $287,339 | $729,759 | IRS |
| 990 | December 2024 | $300,548 | $262,562 | $567,711 | IRS |
| 990 | December 2023 | $304,072 | $249,101 | $529,041 | XML |
| 990 | December 2022 | $219,481 | $184,922 | $473,976 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Richard Skilling | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
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 01-6029188).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 01-6029188.
- 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 Clyde Morrison.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 4 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 $311,274, expenses of $287,339 and total assets of $729,759 at year end.
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