Nonprofit · EIN 35-0795472
AMERICAN LEGION POST 36 INC
Tax-exempt · ROCHESTER, IN 46975
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $115,349 | $121,633 | -$6,284 | $349,415 | $2,642 | $346,773 |
| May 31, 2024 | 990 | $87,279 | $95,059 | -$7,780 | $355,563 | $2,506 | $353,057 |
| May 31, 2023 | 990 | $88,527 | $93,047 | -$4,520 | $363,939 | $3,102 | $360,837 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $88,583
- Membership dues
- $7,155
- Program service revenue
- $0
- Investment income
- $6,671
- Net gain from sales of assets
- $4,000
- Net income from gaming
- $26,962
- Net income from sales of inventory
- -$7,467
- Other revenue
- $20,095
Expenses
- Grants and similar amounts paid
- $350
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,134
- Occupancy
- $36,649
- Travel
- $860
- Depreciation
- $13,971
Balance sheet and other
- Total assets, start of year
- $355,563
- Total assets, end of year
- $349,415
- Total liabilities, end of year
- $2,642
- Net assets, end of year
- $346,773
- Land, buildings and equipment
- $106,616
- Gross receipts
- $543,010
- Employees
- 5
- Volunteers
- 10
- Year formed
- 1920
- State of legal domicile
- IN
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BUSS ZARTMAN | 3RD YR TRUSTEE Trustee or director | 10 | $0 |
| JOHN BRINEY | 1ST YR Trustee Trustee or director | 10 | $0 |
| JUSTIN LYBARGER | 2ND YEAR TRUSTE Trustee or director | 10 | $0 |
| STEVE HELLER | SERVICE OFFICER Trustee or director | 10 | $0 |
| MIKE RINEHART | POST ADJUTANT Trustee or director | 10 | $0 |
| RAYMON TURNER | 1ST VICE COMMAN Officer | 10 | $0 |
| Rob Beckman | Commander Officer | 10 | $0 |
| HARRY MIGONIS | CHAPLAIN Officer | 10 | $0 |
| KEVIN DRUDING | 2ND VICE COMMAN Officer | 10 | $0 |
| STEVE HELLER | JUDGE ADVOCATE Officer | 10 | $0 |
| Bob Maes | Sgt-At-Arms Officer | 10 | $0 |
| HUGH MURFIN | HISTORIAN Officer | 10 | $0 |
| Mike Rinehart | FINANCE OFFICER Officer | 30 | $0 |
| Steve Heller | SERVICE OFFICER Officer | 10 | $0 |
990 for the year ended May 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mike Rinehart | FINANCE OFFICER Officer | 30 | $24,536 |
| BUSS ZARTMAN | 1ST YR TRUSTEE Trustee or director | 10 | $0 |
| JOHN BRINEY | 2ND YR Trustee Trustee or director | 10 | $0 |
| GENE MANERS | 3RD YR TRUSTEE Trustee or director | 10 | $0 |
| RAYMON TURNER | 1ST VICE COMMAN Officer | 10 | $0 |
| Rob Beckman | Commander Officer | 10 | $0 |
| HARRY MIGONIS | CHAPLAIN Officer | 10 | $0 |
| DAN DECROW | 2ND VICE COMMAN Officer | 10 | $0 |
| STEVE HELLER | JUDGE ADVOCATE Officer | 10 | $0 |
| Bob Maes | Sgt-At-Arms Officer | 10 | $0 |
| HUGH MURFIN | HISTORIAN Officer | 10 | $0 |
| Steve Heller | SERVICE OFFICER Officer | 10 | $0 |
990 for the year ended May 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYMON TURNER | JUDGE ADVOCATE Trustee or director | 10 | $0 |
| GENE MANERS | 1ST YR TRUSTEE Trustee or director | 10 | $0 |
| JOHN BRINEY | 3RD YR TRUSTEE Trustee or director | 10 | $0 |
| SONNY BRADLEY | 1ST VICE COMMAN Officer | 10 | $0 |
| Rob Beckman | Commander Officer | 10 | $0 |
| Jon Lybarger | CHAPLAIN Officer | 10 | $0 |
| KEVIN DRUDING | 2ND VICE COMMAN Officer | 10 | $0 |
| Bob Maes | Sgt-At-Arms Officer | 10 | $0 |
| MONICA CLENNON | HISTORIAN Officer | 10 | $0 |
| Mike Rinehart | FINANCE OFFICER Officer | 30 | $0 |
| Steve Heller | SERVICE OFFICER Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 611 MAIN ST, ROCHESTER, IN 46975-1319
- In care of
- % CLAUDE BRADLEY
- Signed the 990
- Mike Rinehart, FINANCE OFFICER
- Phone
- (574) 223-2617
- Return prepared by
- Dahms & Yarian Inc
Mission
THE AMERICAN LEGION IS A PATRIOTIC WARTIME VETERAN SERVICE ORGANIZATION DEDICTED TO MENTORING YOUTH & THE SPONSORSHIP OF PROGRAMS IN OUR COMMUNITY PROMOTING CONTINUED DEVOTION TO OUR SERVICEMEMBERS AND VETERANS.
Program accomplishments
- THE AMERICAN LEGION IS A PATRIOTIC WARTIME VETERAN SERVICE ORGANIZATION DEDICTED TO MENTORING YOUTH & THE SPONSORSHIP OF PROGRAMS IN OUR COMMUNITY PROMOTING CONTINUED DEVOTION TO OUR SERVICEMEMBERS AND 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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 35-0795472
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1940
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $349,415
- Income (IRS master file)
- $543,010
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $115,349 | $121,633 | $349,415 | XML |
| 990 | May 2024 | $87,279 | $95,059 | $355,563 | XML |
| 990 | May 2023 | $88,527 | $93,047 | $363,939 | XML |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 35-0795472).
Questions about AMERICAN LEGION POST 36 INC
- What is the EIN of AMERICAN LEGION POST 36 INC?
- The employer identification number (EIN) of AMERICAN LEGION POST 36 INC is 35-0795472.
- Is AMERICAN LEGION POST 36 INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1940.
- Are donations to AMERICAN LEGION POST 36 INC 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 36 INC 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 36 INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION POST 36 INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who are the officers and directors of AMERICAN LEGION POST 36 INC?
- The 990 for the year ended May 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION POST 36 INC have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $115,349, expenses of $121,633 and total assets of $349,415 at year end.
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