Nonprofit · EIN 38-1276068
AMERICAN LEGION
Also known as 48 COLE-BRIGGS
Tax-exempt · GRAND LEDGE, MI 48837
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $181,268 | $158,274 | $22,994 | $689,976 | $0 | $689,976 |
| December 31, 2024 | 990 | $111,760 | $96,410 | $15,350 | $666,982 | $0 | $666,982 |
| December 31, 2023 | 990-EZ | $124,737 | $161,896 | -$37,159 | $132,632 | $11,427 | $121,205 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $65,968
- Membership dues
- $10,718
- Program service revenue
- $0
- Investment income
- $3,379
- Net rental income
- $2,859
- Net income from fundraising events
- $39,991
- Net income from gaming
- $30,734
- Net income from sales of inventory
- $37,588
- Other revenue
- $111,921
Expenses
- Grants and similar amounts paid
- $11,511
- Benefits paid to members
- $6,025
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $20,755
- Professional fundraising fees
- $0
- Program services (functional)
- $1,148
- Management and general (functional)
- $140,720
Balance sheet and other
- Total assets, start of year
- $666,982
- Total assets, end of year
- $689,976
- Total liabilities, end of year
- $0
- Net assets, end of year
- $689,976
- Land, buildings and equipment
- $560,042
- Net assets without donor restrictions
- $689,976
- Gross receipts
- $460,659
- Employees
- 0
- Volunteers
- 45
- 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 |
|---|---|---|---|
| Lawrence Fennell | Commander Officer | 0 | $0 |
| Duane Miller | Adjutant Officer | 0 | $0 |
| Tom Dingler | Service Officer Officer | 0 | $0 |
| Dale Walters | Sgt at Arms Officer | 0 | $0 |
| Don Rooker | Executive Committee Officer | 0 | $0 |
| Darren Dayton | Finance Officer Officer | 0 | $0 |
| Larry Archer | 2nd Vice Officer | 0 | $0 |
| Dan Hiner | 1st Vice Officer | 0 | $0 |
| Randy Locher | Chaplin Officer | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Fennell | Commander Officer | 0 | $0 |
| Duane Miller | Adjutant Officer | 0 | $0 |
| Tom Dingler | Service Officer Officer | 0 | $0 |
| Dale Walters | Sgt at Arms Officer | 0 | $0 |
| Don Rooker | Executive Committee Officer | 0 | $0 |
| Darren Dayton | Finance Officer Officer | 0 | $0 |
| Larry Acher | 2nd Vice Officer | 0 | $0 |
| Dan Hainer | 1st Vice Officer | 0 | $0 |
| Randy Locher | Chaplin Officer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darren Dayton | Commander | 25 | $0 |
| Duane Miller | Adjutant | 40 | $0 |
| Tom Dingler | Service Officer | 4 | $0 |
| Dale Waters | SGT at arms | 10 | $0 |
| Don Rooker | Executive Committee | 10 | $0 |
| Ron Runyan | Finance Officer | 10 | $0 |
| Larry Fennell | lst Vice | 10 | $0 |
| Dan Hiner | 2nd Vice | 10 | $0 |
| Randy Locher | Chaplin | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 731 N CLINTON ST, GRAND LEDGE, MI 48837-1118
- In care of
- % LARRY FENNELL
- Principal officer (990 for 2025)
- Larry Fennell, 731 N CLINTON ST, GRAND LEDGE, MI 488371118
- Signed the 990
- Lawrence, Fennell
- Phone
- (517) 627-1232
Mission
Support and assist Veterans & their families. Support Veteran Programs Support Community and Community events. Provide an affordable meeting space for Veterans their family and the community to gather for events and their special occasions.
Program accomplishments
- Boys Stategrants $400
- Support to Veterans and their familiesgrants $1,000
- Wilwin Veteran retreatgrants $2,500
- Community Events & SupportExpenses $200 · grants $5,481 · revenue $5,841
- Children & Youth ProgramsExpenses $104 · grants $6,780 · revenue $1
- Support Vets familiesExpenses $436 · grants $4,948 · revenue $1
- Christmas baskets & giftsExpenses $250 · revenue $1
- Youth Baseball programgrants $2,500 · revenue $1
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-EZ on file |
IRS record
- EIN
- 38-1276068
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1954
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $689,976
- Income (IRS master file)
- $460,659
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $181,268 | $158,274 | $689,976 | XML |
| 990 | December 2024 | $111,760 | $96,410 | $666,982 | XML |
| 990-EZ | December 2023 | $124,737 | $161,896 | $132,632 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 38-1276068).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-1276068.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1954.
- 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 Larry Fennell.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 9 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 $181,268, expenses of $158,274 and total assets of $689,976 at year end.
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- THE SCHOOLS DAYS FOUNDATION INC EIN 45-1460296 · last filed 990 for 2025
- GRAND LEDGE MUSIC BOOSTER ASSOCIATION EIN 38-3323292 · last filed 990 for 2025
- COMMEMORATIVE BUCKS OF MICHIGAN EIN 38-2418991 · last filed 990-EZ for 2024
- GRAND LEDGE OPERA HOUSE AUTHORITY EIN 38-2781549 · last filed 990 for 2025
- GRAND LEDGE AREA YOUTH FOOTBALL INC EIN 38-2660637 · last filed 990-EZ for 2025