Nonprofit · EIN 23-7084569
AMERICAN LEGION
Also known as MICHAEL D KOCH
Tax-exempt · SPOTSWOOD, NJ 08884
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $40,892 | $45,043 | -$4,151 | $110,990 | $4,731 | $106,259 |
| June 30, 2024 | 990-EZ | $42,537 | $47,724 | -$5,187 | $110,410 | $0 | $110,410 |
| June 30, 2023 | 990-EZ | $61,451 | $54,482 | $6,969 | $115,597 | $0 | $115,597 |
| June 30, 2022 | 990-EZ | $80,927 | $67,234 | $13,693 | $110,618 | $1,990 | $108,628 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $5,931
- Membership dues
- $2,846
- Net income from fundraising events
- $6,146
- Net income from sales of inventory
- $25,969
Expenses
- Grants and similar amounts paid
- $2,095
- Benefits paid to members
- $2,803
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,000
- Occupancy
- $37,145
- Program services (functional)
- $10,043
Balance sheet and other
- Total assets, start of year
- $110,410
- Total assets, end of year
- $110,990
- Total liabilities, end of year
- $4,731
- Net assets, end of year
- $106,259
- Cash, savings and investments
- $26,589
- Land and buildings
- $84,401
- Gross receipts
- $97,367
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-EZ for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Koch | Finance Officer | 5 | $0 |
| Edward Seely | Commander | 10 | $0 |
| Rob Michalouski | Senior Vice | 7 | $0 |
| John Mille | Junior Vice | 5 | $0 |
990-EZ for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Koch | Finance Officer | 5 | $0 |
| Jack Carney | Commander | 10 | $0 |
| Rob Michalouski | Senior Vice | 7 | $0 |
| John Mille | Junior Vice | 5 | $0 |
990-EZ for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WM Baum | Finance Officer | 5 | $0 |
| John Nztch | Adjunct | 5 | $0 |
| John Chuzenczch | Officer | 5 | $0 |
| Jack Carney | Commander | 5 | $0 |
990-EZ for the year ended June 30, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WM Baum | Commander | 5 | $0 |
| John Nztch | Adjunct | 5 | $0 |
| John Chuzenczch | Finance | 5 | $0 |
| Jack Carney | Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 56, SPOTSWOOD, NJ 08884-0056
- In care of
- % MICHAEL D KOCH
- Signed the 990-EZ
- MICHAEL D KOCH, Finance Officer
- Phone
- (732) 425-5939
- Return prepared by
- Abacus Financial LLC
Mission
To support veterans and communities.
Program accomplishments
- Memorial Day Parade in Spotswood, NJExpenses $8,943 · grants $6,200
- Boys State Leadership ProgramExpenses $600
- Menlo Park Veterans Memorial Home Annual DinnerExpenses $500 · grants $200
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7084569
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1963
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30Z)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $110,990
- Income (IRS master file)
- $97,367
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $40,892 | $45,043 | $110,990 | IRS |
| 990-EZ | June 2024 | $42,537 | $47,724 | $110,410 | IRS |
| 990-EZ | June 2023 | $61,451 | $54,482 | $115,597 | XML |
| 990-EZ | June 2022 | $80,927 | $67,234 | $110,618 | XML |
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 23-7084569).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 23-7084569.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1963.
- 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 2025 (the year ending June 30, 2026) is due November 16, 2026. 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-EZ for the year ended June 2025.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $40,892, expenses of $45,043 and total assets of $110,990 at year end.
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All nonprofits in SPOTSWOOD · New Jersey · Public and societal benefit