Nonprofit · EIN 38-0297670
AMERICAN LEGION
Also known as DEPT OF MICHIGAN
Tax-exempt · LANSING, MI 48915
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,963,802 | $3,127,378 | -$163,576 | $7,104,041 | $3,534,540 | $3,569,501 |
| June 30, 2024 | 990 | $3,421,284 | $3,121,896 | $299,388 | $6,911,140 | $3,296,307 | $3,614,833 |
| June 30, 2023 | 990 | $3,413,194 | $3,106,470 | $306,724 | $6,442,170 | $3,223,623 | $3,218,547 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $2,459,625
- of which government grants
- $1,327,252
- Membership dues
- $1,062,668
- Program service revenue
- $233,861
- Investment income
- $198,293
- Net gain from sales of assets
- $48,731
- Net income from fundraising events
- -$77,426
- Net income from gaming
- $49,511
- Other revenue
- $72,023
Expenses
- Grants and similar amounts paid
- $8,238
- Compensation of officers, directors and key employees
- $97,254
- Other salaries and wages
- $1,269,105
- Salaries, compensation and benefits (total)
- $2,024,939
- Professional fundraising fees
- $0
- Accounting fees
- $36,300
- Occupancy
- $21,021
- Travel
- $217,797
- Depreciation
- $61,140
Balance sheet and other
- Total assets, start of year
- $6,911,140
- Total assets, end of year
- $7,104,041
- Total liabilities, end of year
- $3,534,540
- Net assets, end of year
- $3,569,501
- Land, buildings and equipment
- $503,243
- Publicly traded securities
- $5,644,308
- Net assets without donor restrictions
- $3,446,980
- Net assets with donor restrictions
- $122,521
- Gross receipts
- $4,346,182
- Employees
- 34
- Volunteers
- 100
- Year formed
- 1919
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Ronald Runyan | Department Adjutant Trustee or director, Officer | 40 | $90,054 | $7,200 |
| Dan Cooper | Department Commander Trustee or director, Officer | 1 | $0 | $0 |
| Wayne Blank | First Vice Comm & Member Dir Trustee or director, Officer | 1 | $0 | $0 |
| Jim Austin | Second Vice Commande Trustee or director, Officer | 1 | $0 | $0 |
| Gary DeMars | First Zone Commander Trustee or director, Officer | 1 | $0 | $0 |
| David Buist | Second Zone Comm Trustee or director, Officer | 1 | $0 | $0 |
| Mike Fitzgerald | Third Zone Commander Trustee or director, Officer | 1 | $0 | $0 |
| Charles Boman | Fourth Zone Commander Trustee or director, Officer | 1 | $0 | $0 |
| Tom Chernestki | Fifth Zone Commander Trustee or director, Officer | 1 | $0 | $0 |
| Mike Schlaack | Chaplain Trustee or director, Officer | 1 | $0 | $0 |
| Leo Cowdry | Finance Officer Trustee or director, Officer | 1 | $0 | $0 |
| Robert Higley Jr | Historian Trustee or director, Officer | 1 | $0 | $0 |
| Larry Money | Nat Ex Committeeman Trustee or director, Officer | 1 | $0 | $0 |
| Brett Holt | Judge Adv & Alt Nat Committeeman Trustee or director, Officer | 1 | $0 | $0 |
| Bob Salamon | Sergeant-At-Arms Trustee or director, Officer | 1 | $0 | $0 |
25 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Mohlman | Immed Past Commander Trustee or director, Officer | 1 | $0 |
| Barry Wood | Asst Judge Advocate Trustee or director, Officer | 1 | $0 |
| Gary Easterling | VA & R Director Trustee or director, Officer | 1 | $0 |
| Adam Lyons | DMS Coordinator Trustee or director, Officer | 1 | $0 |
| Richard Lounsbery | Asst Sergeant-At-Arm Trustee or director, Officer | 1 | $0 |
| Earl Lash | Asst Sergeant-At-Arm Trustee or director, Officer | 1 | $0 |
| Joshua Legnosky | Asst Sergeant-At-Arm Trustee or director, Officer | 1 | $0 |
| Sherri Gramlich | Asst Dep Chaplain Trustee or director, Officer | 1 | $0 |
| Jan Lepinski | UP Membership Direct Trustee or director, Officer | 1 | $0 |
| Scott Nichols | Asst Membership Dir Trustee or director, Officer | 1 | $0 |
| Karl Burnett | 1st Dist Commander Trustee or director | 1 | $0 |
| Michael Greene | 2nd Dist Commander Trustee or director | 1 | $0 |
| Daniel Holdridge | 3rd Dist Commander Trustee or director | 1 | $0 |
| Rodney Tolbert | 4th Dist Commander Trustee or director | 1 | $0 |
| Patrick Burns | 5th Dist Commander Trustee or director | 1 | $0 |
| Roger Deaton | 6th Dist Commander Trustee or director | 1 | $0 |
| Jimmy Barrett | 7th Dist Commander Trustee or director | 1 | $0 |
| Gene Nethaway | 8th Dist Commander Trustee or director | 1 | $0 |
| Yvonne Herter | 9th Dist Commander Trustee or director | 1 | $0 |
| Wayne Benson | 10th Dist Commander Trustee or director | 1 | $0 |
| Mark Maida | 11th Dist Commander Trustee or director | 1 | $0 |
| Tim Walters | 12th Dist Commander Trustee or director | 1 | $0 |
| Mark Holthus | 16th Dist Commander Trustee or director | 1 | $0 |
| Larry Chase | 18th Dist Commander Trustee or director | 1 | $0 |
| Brian Morrison | 19th Dist Commander Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 42 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RONALD RUNYAN | DEPARTMENT A Trustee or director, Officer | 40 | $96,768 | $8,276 |
| DAN COOPER | DEPARTMENT C Trustee or director, Officer | 1 | $0 | $0 |
| WAYNE BLANK | FIRST VICE C Trustee or director, Officer | 1 | $0 | $0 |
| JIM AUSTIN | SECOND VICE Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SCHLAACK | CHAPLAIN Trustee or director, Officer | 1 | $0 | $0 |
| SHERRI GRAMLICH | ASST DEP CHA Trustee or director, Officer | 1 | $0 | $0 |
| LEO COWDRY | FINANCE OFFI Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT HIGLEY JR | HISTORIAN Trustee or director, Officer | 1 | $0 | $0 |
| LARRY MONEY | NAT EX COMMI Trustee or director, Officer | 1 | $0 | $0 |
| BRETT HOLT | JUDGE ADVOCA Trustee or director, Officer | 1 | $0 | $0 |
| BOB SALAMON | SERGEANT-AT- Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD LOUNSBERY | ASST SERGEAN Trustee or director, Officer | 1 | $0 | $0 |
| EARL LASH | ASST SERGEAN Trustee or director, Officer | 1 | $0 | $0 |
| JOSHUA LEGNOSKY | ASST SERGEAN Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN MOHLMAN | IMMED PAST C Trustee or director, Officer | 1 | $0 | $0 |
| BRETT HOLT | ALT NAT COMM Trustee or director, Officer | 1 | $0 | $0 |
| GARY EASTERLING | VA & R DIREC Trustee or director, Officer | 1 | $0 | $0 |
| WAYNE BLANK | MEMBERSHIP D Trustee or director, Officer | 1 | $0 | $0 |
| JAN LEPINSKI | UP MEMBERSHI Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT NICHOLS | ASST MEMBERS Trustee or director, Officer | 1 | $0 | $0 |
| ADAM LYONS | DMS COORDINA Trustee or director, Officer | 1 | $0 | $0 |
| GARY DEMARS | FIRST ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| DAVID BUIST | SECOND ZONE Trustee or director, Officer | 1 | $0 | $0 |
| MIKE FITZGERALD | THIRD ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| CHARLES BOMAN | FOURTH ZONE Trustee or director, Officer | 1 | $0 | $0 |
| TOM CHERNESTKI | FIFTH ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| BARRY WOOD | ASST JUDGE A Trustee or director, Officer | 1 | $0 | $0 |
| KARL BURNETT | 1ST DIST COM Trustee or director | 1 | $0 | $0 |
| MICHAEL GREENE | 2ND DIST COM Trustee or director | 1 | $0 | $0 |
| DANIEL HOLDRIDGE | 3RD DIST COM Trustee or director | 1 | $0 | $0 |
| RODNEY TOLBERT | 4TH DIST COM Trustee or director | 1 | $0 | $0 |
| PATRICK BURNS | 5TH DIST COM Trustee or director | 1 | $0 | $0 |
| ROGER DEATON | 6TH DIST COM Trustee or director | 1 | $0 | $0 |
| JIMMY BARRETT | 7TH DIST COM Trustee or director | 1 | $0 | $0 |
| GENE NETHAWAY | 8TH DIST COM Trustee or director | 1 | $0 | $0 |
| YVONNE HERTER | 9TH DIST COM Trustee or director | 1 | $0 | $0 |
| WAYNE BENSON | 10TH DIST CO Trustee or director | 1 | $0 | $0 |
| MARK MAIDA | 11TH DIST CO Trustee or director | 1 | $0 | $0 |
| TIM WALTERS | 12TH DIST CO Trustee or director | 1 | $0 | $0 |
| MARK HOLTHUS | 16TH DIST CO Trustee or director | 1 | $0 | $0 |
| LARRY CHASE | 18TH DIST CO Trustee or director | 1 | $0 | $0 |
| BRIAN MORRISON | 19TH DIST CO Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 57 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RONALD RUNYAN | DEPARTMENT A Trustee or director, Officer | 40 | $87,232 | $2,480 |
| MARILYN BRITTEN | DEPARTMENT C Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN MOHLMAN | FIRST VICE C Trustee or director, Officer | 1 | $0 | $0 |
| DAN COOPER | SECOND VICE Trustee or director, Officer | 1 | $0 | $0 |
| RODNEY TOLBERT | CHAPLAIN Trustee or director, Officer | 1 | $0 | $0 |
| JAMES WARUNEK | ASST DEP CHA Trustee or director, Officer | 1 | $0 | $0 |
| JOHN BRADFORD | FINANCE OFFI Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT HIGLEY JR | HISTORIAN Trustee or director, Officer | 1 | $0 | $0 |
| JERRY LYNCH | NAT EX COMMI Trustee or director, Officer | 1 | $0 | $0 |
| BRETT HOLT | JUDGE ADVOCA Trustee or director, Officer | 1 | $0 | $0 |
| LARRY CHASE | SERGEANT-AT- Trustee or director, Officer | 1 | $0 | $0 |
| BOB SALAMON | ASST SERGEAN Trustee or director, Officer | 1 | $0 | $0 |
| MIKE FITZGERALD | ASST SERGEAN Trustee or director, Officer | 1 | $0 | $0 |
| JASON COUNTS | ASST SERGEAN Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD DUBAY | IMMED PAST C Trustee or director, Officer | 1 | $0 | $0 |
| LARRY MONEY | ALT NAT COMM Trustee or director, Officer | 1 | $0 | $0 |
| GARY EASTERLING | VA & R DIREC Trustee or director, Officer | 1 | $0 | $0 |
| TAMMY DEWITT | UP MEMBERSHI Trustee or director, Officer | 1 | $0 | $0 |
| RANDY GILBERT | ASST MEMBERS Trustee or director, Officer | 1 | $0 | $0 |
| ADAM LYONS | DMS COORDINA Trustee or director, Officer | 1 | $0 | $0 |
| CRAIG TILLMAN | FIRST ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| WAYNE BLANK | SECOND ZONE Trustee or director, Officer | 1 | $0 | $0 |
| JIMMY BARRETT | THIRD ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| DAVE MCGILLEN | FOURTH ZONE Trustee or director, Officer | 1 | $0 | $0 |
| MIKE YEADON | FIFTH ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| WENDY SEXTON ENDED | UP MEMBERSHI Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT NICHOLAS ENDED | ASST MEMBERS Trustee or director, Officer | 1 | $0 | $0 |
| DAVID YAHR ENDED | DMS COORDINA Trustee or director, Officer | 1 | $0 | $0 |
| EDDIE BROWN ENDED | CHAPLAIN Trustee or director, Officer | 1 | $0 | $0 |
| SARAH ROBBINS ENDED | ASST JUDGE A Trustee or director, Officer | 1 | $0 | $0 |
| MIKE GLOBKE ENDED | FIRST ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| ART DIFFIN ENDED | THIRD ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN MORRISON ENDED | FOURTH ZONE Trustee or director, Officer | 1 | $0 | $0 |
| WENDY RETZLOFF ENDED | FIFTH ZONE C Trustee or director, Officer | 1 | $0 | $0 |
| LARRY ALANIZ | 2ND DIST COM Trustee or director | 1 | $0 | $0 |
| SONJA PATRICK | 3RD DIST COM Trustee or director | 1 | $0 | $0 |
| EARL LASH | 4TH DIST COM Trustee or director | 1 | $0 | $0 |
| FRED YOUNGS | 5TH DIST COM Trustee or director | 1 | $0 | $0 |
| JAMES BLISS | 6TH DIST COM Trustee or director | 1 | $0 | $0 |
| AUGUST MIELE | 7TH DIST COM Trustee or director | 1 | $0 | $0 |
| LEO COWDRY | 8TH DIST COM Trustee or director | 1 | $0 | $0 |
| EDWARD HERTER | 9TH DIST COM Trustee or director | 1 | $0 | $0 |
| DAVID YAHR | 10TH DIST CO Trustee or director | 1 | $0 | $0 |
| TOM CHERNETSKI | 11TH DIST CO Trustee or director | 1 | $0 | $0 |
| RICHARD WEATHERHOLT | 12TH DIST CO Trustee or director | 1 | $0 | $0 |
| ROBERT KAMIN | 16TH DIST CO Trustee or director | 1 | $0 | $0 |
| KIMBERLY LAMBOURIS | 18TH DIST CO Trustee or director | 1 | $0 | $0 |
| ROBERT WALLIN | 19TH DIST CO Trustee or director | 1 | $0 | $0 |
| DAN NEWTON ENDED | 1ST DIST COM Trustee or director | 1 | $0 | $0 |
| RALPH GOTTSCHALK ENDED | 3RD DIST COM Trustee or director | 1 | $0 | $0 |
| STEPHEN CARR ENDED | 4TH DIST COM Trustee or director | 1 | $0 | $0 |
| JENNA WILMERS ENDED | 5TH DIST COM Trustee or director | 1 | $0 | $0 |
| JOSH JONES ENDED | 9TH DIST COM Trustee or director | 1 | $0 | $0 |
| MIKE PERGANDE ENDED | 10TH DIST CO Trustee or director | 1 | $0 | $0 |
| CARL MORRISON ENDED | 12TH DIST CO Trustee or director | 1 | $0 | $0 |
| HOWARD CRUMIT ENDED | 18TH DIST CO Trustee or director | 1 | $0 | $0 |
| CHARLES BOMAN ENDED | 19TH DIST CO Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 212 N VERLINDEN AVE STE A, LANSING, MI 48915-1200
- In care of
- % PATRICK W LAFFERTY
- Mailing address (990-N for 2018)
- Post Office Box 21, Hulbert MI 49748
- Principal officer (990 for 2024)
- Ronald Runyan, 212 N Verlinden Ave, Lansing, MI 48915
- Principal officer (990-N for 2018)
- Charles Gram, Post Office Box 217, Trout Lake MI 49748
- Signed the 990
- Ronald Runyan, Department Adjutant
- Phone
- (517) 371-4720
- Website
- michiganlegion.org
- Return prepared by
- YEO & YEO PC
Mission
To uphold and defend the Constitution of the United States of America.
Program accomplishments
- Operational funds used to carry on activities for approximately 55,000 members which foster and perpetuate 100% Americanism and preserve the memory of past wars.
- Veterans' affairs and rehabilitation services provide rehabilitation and other veteran services to approximately 15,000 members.
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 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-0297670
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1945
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,104,041
- Income (IRS master file)
- $4,346,182
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,963,802 | $3,127,378 | $7,104,041 | IRS |
| 990 | June 2024 | $3,421,284 | $3,121,896 | $6,911,140 | IRS |
| 990 | June 2023 | $3,413,194 | $3,106,470 | $6,442,170 | XML |
| 990 | June 2022 | $3,358,121 | $3,057,015 | $6,218,584 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Charles Gram | June 30, 2019 | ≤ $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 38-0297670).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-0297670.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1945.
- Are donations to AMERICAN LEGION 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 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 for the year ended June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names Ronald Runyan.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 40 people; 1 received compensation from the organization, the highest $90,054 (Ronald Runyan, Department Adjutant).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,963,802, expenses of $3,127,378 and total assets of $7,104,041 at year end.
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