Nonprofit · EIN 23-7324254
POLISH LEGION OF AMERICAN VETERANS USA
Also known as NORMANDY CORPORATION
Tax-exempt · BAY CITY, MI 48708
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $541,326 | $131,936 | $409,390 | $1,894,918 | $0 | $1,894,918 |
| December 31, 2024 | 990 | $52,752 | $147,722 | -$94,970 | $1,966,322 | $0 | $1,966,322 |
| December 31, 2023 | 990 | $199,100 | $126,575 | $72,525 | $2,061,292 | $0 | $2,061,292 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $541,326
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,625
- Program services (functional)
- $129,000
- Management and general (functional)
- $2,936
Balance sheet and other
- Total assets, start of year
- $1,966,322
- Total assets, end of year
- $1,894,918
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,894,918
- Net assets without donor restrictions
- $1,894,918
- Gross receipts
- $541,326
- Employees
- 0
- Year formed
- 1971
- State of legal domicile
- MI
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 |
|---|---|---|---|
| GILBERT DYSARCZYK | MEMBER/DIREC Trustee or director, Officer | – | $0 |
| RONALD ROZNOWSKI | CHAIRMAN/PRE Trustee or director, Officer | – | $0 |
| THERESE WROBEL | MEMBER/SECRE Trustee or director, Officer | – | $0 |
| VIRGIL R WIECHEC | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GILBERT DYSARCZYK | MEMBER/DIREC Trustee or director, Officer | – | $0 |
| RONALD ROZNOWSKI | CHAIRMAN/PRE Trustee or director, Officer | – | $0 |
| THERESE WROBEL | MEMBER/SECRE Trustee or director, Officer | – | $0 |
| VIRGIL R WIECHEC | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GILBERT DYSARCZYK | MEMBER/DIREC Trustee or director, Officer | – | $0 |
| RONALD ROZNOWSKI | CHAIRMAN/PRE Trustee or director, Officer | – | $0 |
| THERESE WROBEL | MEMBER/SECRE Trustee or director, Officer | – | $0 |
| VIRGIL R WIECHEC | TREASURER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 121 N JONES RD, BAY CITY, MI 48708-9167
- Principal officer (990 for 2025)
- RONALD ROZNOWSKI, 9934 GERALDINE, 188, YPSILANTI, MI 48197
- Signed the 990
- VIRGIL R WIECHEC, TREASURER
- Phone
- (989) 893-2941
- Return prepared by
- POLK AND ASSOCIATES PLC
Mission
NORMANDY CORPORATION PROVIDES FUNDS TO SERVE THE CHARITABLE AND EDUCATIONAL GOOD WORKS OF THE POLISH LEGION OF AMERICAN VERTERANS.
Program accomplishments
- NORMANDY CORPORATION PROVIDED FUNDS TO SERVE THE CHARITABLE AND EDUCATIONAL GOOD WORKS OF THE POLISH LEGION OF AMERICAN 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 | 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
- 23-7324254
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1948
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1018: POLISH LEGION OF AMERICAN VETERANS NATIONAL DEPT
- Assets (IRS master file)
- $1,894,918
- Income (IRS master file)
- $541,326
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $541,326 | $131,936 | $1,894,918 | XML |
| 990 | December 2024 | $52,752 | $147,722 | $1,966,322 | XML |
| 990 | December 2023 | $199,100 | $126,575 | $2,061,292 | XML |
| 990 | December 2022 | $47,861 | $108,352 | $2,138,207 | 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 23-7324254).
Questions about POLISH LEGION OF AMERICAN VETERANS USA
- What is the EIN of POLISH LEGION OF AMERICAN VETERANS USA?
- The employer identification number (EIN) of POLISH LEGION OF AMERICAN VETERANS USA is 23-7324254.
- Is POLISH LEGION OF AMERICAN VETERANS USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1948.
- Which annual return does POLISH LEGION OF AMERICAN VETERANS USA 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 POLISH LEGION OF AMERICAN VETERANS USA 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 POLISH LEGION OF AMERICAN VETERANS USA 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 POLISH LEGION OF AMERICAN VETERANS USA?
- The 990 for the year ended December 31, 2025 names RONALD ROZNOWSKI.
- Who are the officers and directors of POLISH LEGION OF AMERICAN VETERANS USA?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does POLISH LEGION OF AMERICAN VETERANS USA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $541,326, expenses of $131,936 and total assets of $1,894,918 at year end.
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