Nonprofit · EIN 38-0782127
AMERICAN LEGION
Also known as 0003 IRA D MAC LACHLAN INC
Tax-exempt · SAULT S MARIE, MI 49783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $122,538 | $123,299 | -$761 | $341,903 | $751 | $341,152 |
| December 31, 2024 | 990 | $161,641 | $130,491 | $31,150 | $342,755 | $842 | $341,913 |
| December 31, 2023 | 990 | $151,055 | $122,154 | $28,901 | $312,757 | $1,152 | $311,605 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,008
- Membership dues
- $3,008
- Program service revenue
- $0
- Investment income
- $1,436
- Net income from gaming
- $16,139
- Net income from sales of inventory
- $101,955
- Other revenue
- $118,094
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,795
- Compensation of officers, directors and key employees
- $20,594
- Other salaries and wages
- $37,050
- Salaries, compensation and benefits (total)
- $65,778
- Professional fundraising fees
- $0
- Legal fees
- $445
- Accounting fees
- $3,250
- Occupancy
- $26,195
- Program services (functional)
- $3,795
- Management and general (functional)
- $119,504
Balance sheet and other
- Total assets, start of year
- $342,755
- Total assets, end of year
- $341,903
- Total liabilities, end of year
- $751
- Net assets, end of year
- $341,152
- Land, buildings and equipment
- $198,510
- Gross receipts
- $388,673
- Employees
- 5
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM HENDRSON | FINANCE OFFICER Officer | 20 | $20,594 |
| CURT ROSS | COMMANDER Officer | 15 | $0 |
| PAUL S STEINKOHL | ADJUTANT Officer | 20 | $0 |
| ROBERT BINER | 2ND VICE COMMANDER Officer | 15 | $0 |
| KEVIN LAUNDY | 3RD VICE COMMANDER Officer | 10 | $0 |
| JOHN LEIGH | CHAPLIN Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM HENDRSON | FINANCE OFFICER Officer | 30 | $20,485 |
| ROGER MERCHBURGER | COMMANDER Officer | 10 | $0 |
| ROBERT TOMPSETT | ADJUTANT Officer | 15 | $0 |
| CARL EAGLE | CHAPLIN Officer | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM HENDRSON | FINANCE OFFICER Officer | 30 | $13,110 |
| ROGER MERCHBURGER | COMMANDER Officer | 5 | $0 |
| ROBERT TOMPSETT | ADJUTANT Officer | 10 | $0 |
| ROBERT LOVIN | 1ST VICE COMMANDER Officer | – | $0 |
| JOHN O'DELL | 2ND VICE COMMANDER Officer | – | $0 |
| CARL EAGLE | CHAPLIN Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 3 LEGION DR, SAULT S MARIE, MI 49783-2166
- In care of
- % WILLIAM HENDERSON
- Mailing address (990-N for 2009)
- 3 Legion Drive, Sault Sainte Marie MI 49783
- Principal officer (990 for 2025)
- CURT ROSS, 3 LEGION DRIVE, SAULT SAINTE MARIE, MI 49783
- Principal officer (990-N for 2009)
- Marilyn Patterson, 105 Plaintree Drive, Sault Sainte Marie Ontario P6B5G9, CA
- Signed the 990
- WILLIAM HENDERSON, Finance Officer
- Phone
- (906) 632-2881
Mission
PROVIDE ASSISTANCE TO VETERANS AND THEIR FAMILIES
Program accomplishments
- ASSISTANCE TO LOCAL ORG AND MEMBERSExpenses $3,795 · revenue $3,795
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
- 38-0782127
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $341,903
- Income (IRS master file)
- $388,673
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $122,538 | $123,299 | $341,903 | XML |
| 990 | December 2024 | $161,641 | $130,491 | $342,755 | IRS |
| 990 | December 2023 | $151,055 | $122,154 | $312,757 | XML |
| 990 | December 2022 | $99,184 | $106,168 | $285,203 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2009 Officer: Marilyn Patterson | December 31, 2009 | ≤ $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 38-0782127).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-0782127.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1943.
- 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 CURT ROSS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $20,594 (WILLIAM HENDRSON, FINANCE OFFICER).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $122,538, expenses of $123,299 and total assets of $341,903 at year end.
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