Nonprofit · EIN 35-1298409
AMERICAN LEGION
Also known as KENNETH L DIVER POST 337
Tax-exempt · SUNMAN, IN 47041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $818,241 | $827,794 | -$9,553 | $465,358 | $394,343 | $71,015 |
| December 31, 2024 | 990 | $608,866 | $672,403 | -$63,537 | $486,231 | $368,265 | $117,966 |
| December 31, 2023 | 990 | $570,502 | $566,206 | $4,296 | $580,211 | $398,708 | $181,503 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $707,822
- Investment income
- $0
- Net rental income
- $11,285
- Net income from gaming
- $99,134
- Other revenue
- $110,419
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $175,169
- Salaries, compensation and benefits (total)
- $196,839
- Professional fundraising fees
- $0
- Legal fees
- $25
- Accounting fees
- $6,319
- Occupancy
- $49,623
- Depreciation
- $23,215
Balance sheet and other
- Total assets, start of year
- $486,231
- Total assets, end of year
- $465,358
- Total liabilities, end of year
- $394,343
- Net assets, end of year
- $71,015
- Land, buildings and equipment
- $419,578
- Gross unrelated business income
- $707,822
- Gross receipts
- $954,440
- Employees
- 47
- Volunteers
- 18
- Year formed
- 1921
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH FITZGERALD | 1ST VICE COM Trustee or director, Officer | 5 | $0 |
| ROBERT GORMAN | CHAPLAIN Trustee or director, Officer | 5 | $0 |
| MILTON HOWARD | FINANCE OFFI Trustee or director, Officer | 5 | $0 |
| LESLIE LAINE | COMMANDER Trustee or director, Officer | 20 | $0 |
| DENNIS LARKINS | SGT AT ARMS Trustee or director, Officer | 5 | $0 |
| LOUIS RETZNER | 2ND VICE COM Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH FITZGERALD | VICE COMMAND Trustee or director, Officer | 5 | $0 |
| EVAN FREESE | TRUSTEE Trustee or director | 1 | $0 |
| BOB GORMAN | CHAPLAIN Trustee or director, Officer | 5 | $0 |
| MILTON HOWARD | COMMANDER Trustee or director, Officer | 20 | $0 |
| WILLARD KNUEVEN | TRUSTEE Trustee or director | 1 | $0 |
| LESLIE LAINE | 2ND VICE/ADJ Trustee or director, Officer | 5 | $0 |
| DENNY LARKINS | SGT AT ARMS Trustee or director, Officer | 5 | $0 |
| LOUIS RETZNER | FINANCE OFFI Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PERRY CASSIDY | VICE COMMAND Trustee or director, Officer | 5 | $0 |
| KEITH FITZGERALD | 2ND VICE COM Trustee or director, Officer | 5 | $0 |
| BOB GORMAN | CHAPLAIN Trustee or director, Officer | 5 | $0 |
| MILTON HOWARD | MEMBER Trustee or director | 1 | $0 |
| WILLARD KNUEVEN | TRUSTEE Trustee or director | 1 | $0 |
| LESLIE LANE | ADJUTANT Trustee or director, Officer | 5 | $0 |
| DENNY LARKINS | SGT AT ARMS Trustee or director, Officer | 5 | $0 |
| PAUL ROSEMEYER | TRUSTEE Trustee or director | 1 | $0 |
| ROBERT STINDT | COMMANDER Trustee or director, Officer | 20 | $0 |
| MATT WIEDEMAN | FINANCE OFFI Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 412 EASTERN AVE, SUNMAN, IN 47041-9352
- In care of
- % MILTON HOWARD
- Principal officer (990 for 2025)
- LESLIE LAINE, 412 EASTERN AVE, SUNMAN, IN 47031
- Signed the 990
- LESLIE LAINE, COMMANDER
- Phone
- (812) 623-2055
- Return prepared by
- RBSK PARTNERS PC
Mission
PROVIDE ASSISTANCE & EDUCATION TO ALL VETERANS & SERVICE PERSONNEL
Program accomplishments
- PROVIDE ASSISTANCE & EDUCATION TO VETERANS & MILITARY PERSONNEL
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
- 35-1298409
- 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)
- $465,358
- Income (IRS master file)
- $954,440
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $818,241 | $827,794 | $465,358 | XML |
| 990 | December 2024 | $608,866 | $672,403 | $486,231 | IRS |
| 990 | December 2023 | $570,502 | $566,206 | $580,211 | XML |
| 990 | December 2022 | $695,028 | $718,246 | $604,447 | 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 35-1298409).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 35-1298409.
- 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 LESLIE LAINE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 6 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 $818,241, expenses of $827,794 and total assets of $465,358 at year end.
Other nonprofits in SUNMAN
- SUNMAN AREA LIFE SQUAD INC EIN 35-1414575 · last filed 990 for 2025
- SUNMAN RURAL FIRE DEPARTMENT INC EIN 35-1274555 · last filed 990 for 2024
- FAMILY CAREER AND COMMUNITY LEADERS OF AMERICA INC EIN 35-6067432 · last filed 990 for 2025
- SUNMAN AREA VOLUNTARY ENDEAVORS INC EIN 35-1580478 · last filed 990 for 2025
- TROJAN YOUTH BASEBALL AND SOFTBALL EIN 81-3577128 · last filed 990-EZ for 2025
- SUNMAN AREA SOCCER ASSOCIATION EIN 81-1184487 · last filed 990-N for 2025
- DEARBORN COUNTY VOITURE LOCALE NO 6 12 OF THE GRANDE VOITURE DU INDIA EIN 20-5536581 · last filed 990 for 2025
- AMERICAN LEGION AUXILIARY EIN 35-6042725 · last filed 990-EZ for 2025