Nonprofit · EIN 38-1286991
AMERICAN LEGION
Also known as 0459 NORTH EASTERN
Tax-exempt (reinstated) · GRAND RAPIDS, MI 49503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $159,426 | $149,478 | $9,948 | $137,829 | $5,568 | $132,261 |
| December 31, 2023 | 990 | $127,769 | $181,032 | -$53,263 | $122,313 | $0 | $122,313 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $9,274
- Membership dues
- $8,705
- Program service revenue
- $0
- Investment income
- $9,092
- Net rental income
- $22,642
- Net gain from sales of assets
- $8,981
- Net income from fundraising events
- $6,086
- Net income from gaming
- $32,622
- Net income from sales of inventory
- $75,822
- Other revenue
- $141,060
Expenses
- Grants and similar amounts paid
- $1,708
- Other salaries and wages
- $44,762
- Salaries, compensation and benefits (total)
- $49,170
- Professional fundraising fees
- $0
- Accounting fees
- $6,896
- Occupancy
- $35,348
Balance sheet and other
- Total assets, start of year
- $122,313
- Total assets, end of year
- $137,829
- Total liabilities, end of year
- $5,568
- Net assets, end of year
- $132,261
- Publicly traded securities
- $91,910
- Net assets without donor restrictions
- $132,261
- Gross receipts
- $441,261
- Employees
- 2
- Volunteers
- 40
- Year formed
- 1947
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TED TERHUNE | COMMANDER Trustee or director, Officer | 10 | $0 |
| ERIN BYRON | FINANCE OFF. Trustee or director, Officer | 6 | $0 |
| KEVIN RUSS | SENIOR VICE Trustee or director, Officer | 6 | $0 |
| MERLIN PEACY | ADJUTANT Trustee or director, Officer | 3 | $0 |
| DON JONES | CHAPLAIN Trustee or director, Officer | 0.5 | $0 |
| JERRY DENNIS | JUDGE AD/SER Trustee or director, Officer | 16 | $0 |
| HANK JANSMA | SGT AT ARMS Trustee or director, Officer | 0.5 | $0 |
| JOSHUA SMITH | HISTORIAN Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TED TERHUNE | COMMANDER Trustee or director, Officer | 10 | $0 |
| NICOLE RUSS | FINANCE OFFI Trustee or director, Officer | 5 | $0 |
| KEVIN RUSS | SENIOR VICE Trustee or director, Officer | 6 | $0 |
| ERIN BYRON | JUNIOR VICE Trustee or director, Officer | 1 | $0 |
| MERLIN PEACY | ADJUTANT Trustee or director, Officer | 3 | $0 |
| DON JONES | CHAPLAIN Trustee or director, Officer | 0.5 | $0 |
| JERRY DENNIS | JUDGE AD/SER Trustee or director, Officer | 16 | $0 |
| HANK JANSMA | SGT AT ARMS Trustee or director, Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 658 MICHIGAN AVE NE, GRAND RAPIDS, MI 49503-3690
- In care of
- % WANDA TORRES
- Principal officer (990 for 2024)
- TED TERHUNE, 658 MICHIGAN AVE NE, GRAND RAPIDS, MI 49503
- Signed the 990
- TED TERHUNE, COMMANDER
- Phone
- (616) 291-0132
- Website
- WWW.NORTH-EASTERN459.ORG/
- Return prepared by
- ANDREWS HOOPER PAVLIK PLC
Mission
TO CONTINUE TO WELCOME ALL MILITARY PERSONNEL SERVING OUR COUNTRY. HELP VETERANS SERVE THEIR GOD, COUNTRY, AND COMMUNITY. GOALS ARE TO IMPLEMENT THE GOALS, ASPIRATIONS, DREAMS, PEACE, AND BLESSINGS FOR OUR COUNTRY, FRIENDS, AND FAMILIES EMBODIED IN OUR ASSOCIATION.
Program accomplishments
- HELPING FEED AND HOUSE AREA VETERANS; TO PROVIDE A SERVICE TO THE COMMUNITY.
- CHILDREN'S PROGRAMS TO HELP INSTILL PRIDE, SERVICE, AND COMMUNITY IN THEM AS THEY ARE GROWING UP.
- TO HELP THE AREA VETERANS OF ALL WARS TO ACHIEVE A HEALTHY LIFE, INCLUDING SUPPORTING THE GRAND RAPIDS HOME FOR VETERANS AND OTHER VETERAN SUPPORT PROGRAMS.
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 | Not 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
- 38-1286991
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $137,829
- Income (IRS master file)
- $441,261
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $159,426 | $149,478 | $137,829 | XML |
| 990 | December 2023 | $127,769 | $181,032 | $122,313 | XML |
| 990 | December 2022 | $156,409 | $166,405 | $175,576 | IRS |
| 990 | December 2021 | $145,645 | $162,262 | $185,572 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 38-1286991).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-1286991.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- 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 December 31, 2025) is due May 15, 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 December 2024.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 names TED TERHUNE.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $159,426, expenses of $149,478 and total assets of $137,829 at year end.
Other nonprofits in GRAND RAPIDS
- CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN EIN 38-1544138 · last filed 990 for 2025
- AMERICAN WATER WORKS ASSOCIATION EIN 38-6073280 · last filed 990 for 2025
- KENT COUNTY PARKS FOUNDATION EIN 38-3470628 · last filed 990 for 2024
- FAMILY BUSINESS ALLIANCE EIN 82-2884232 · last filed 990 for 2025
- THE AMERICAN LEGION BOAT AND CANOE CLUB COUNCIL INC EIN 36-2257301 · last filed 990 for 2024
- WEST MICHIGAN TRAILS & GREENWAYS EIN 20-2362857 · last filed 990 for 2025
- GRAND RAPIDS SPORTS HALL OF FAME LTD EIN 38-3264574 · last filed 990-EZ for 2025
- KENT COUNTY VETERANS HONOR GUARD EIN 30-0510258 · last filed 990-EZ for 2024
All nonprofits in GRAND RAPIDS · Michigan · Public and societal benefit