Nonprofit · EIN 38-6087719
AMERICAN LEGION
Also known as 45 POST LAWRENCE J BAUER INC
Tax-exempt · HASTINGS, MI 49058
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $61,223 | $32,368 | $28,855 | $359,956 | $0 | $359,956 |
| December 31, 2024 | 990-EZ | $58,914 | $29,599 | $29,315 | $346,388 | $15,287 | $331,101 |
| December 31, 2023 | 990-EZ | $57,772 | $47,582 | $10,190 | $344,062 | $42,276 | $301,786 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $26,090
- Membership dues
- $7,302
- Program service revenue
- $0
- Investment income
- $14,300
- Net income from fundraising events
- $20,508
- Net income from sales of inventory
- -$6,977
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $7,093
- Benefits paid to members
- $5,855
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $16,379
- Printing, publications and postage
- $3,041
- Program services (functional)
- $6,093
Balance sheet and other
- Total assets, start of year
- $346,388
- Total assets, end of year
- $359,956
- Total liabilities, end of year
- $0
- Net assets, end of year
- $359,956
- Cash, savings and investments
- $53,038
- Land and buildings
- $306,918
- Gross receipts
- $112,158
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Harshman Jr | Post 45 Comander | 20 | $0 |
| Summer Robertson | 1st. Vice | 2 | $0 |
| Stephen Carr | 2nd. Vice | 5 | $0 |
| Steve Kogge | Post 45 Adjutant | 5 | $0 |
| Keith Near | Post 45 Finance Officer | 10 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Harshman Jr | Post 45 Comander | 20 | $0 |
| Summer Robertson | 1st. Vice | 2 | $0 |
| Stephen Carr | 2nd. Vice | 5 | $0 |
| Steve Kogge | Post 45 Adjutant | 5 | $0 |
| Keith Near | Post 45 Finance Officer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rich Craven | Post 45 Comander | 8 | $0 |
| Larry Harshman | 1st. Vice | 10 | $0 |
| Stephen Carr | 2nd. Vice | 5 | $0 |
| Steve Kogge | Post 45 Adjutant | 15 | $0 |
| Keith Near | Post 45 Finance Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 152, HASTINGS, MI 49058-0152
- In care of
- % GARY D WEAR
- Signed the 990-EZ
- Keith Near, Finance Officer
- Phone
- (269) 953-6998
Mission
raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House
Program accomplishments
- Donation to Wilwin Lodge bunkhouse building project Donation for veterans Memorial Community Concert.Expenses $2,500 · grants $1,000
- donation to needy Veteran for two auto payments. Program service expenses. Purchased electric for veteran. Well repair for veteran. WILWIN veteran retreat donation.Donation to Fisher House supporting veterans and families. Bought propane for veteran. Purchased and Donated flags for school classrooms. Purchased grave markers for veterans grave sites. Sponsored Scouts Youth Days at local event. Donation to Legacy Scholarship. Veterans Stand Down donation to Elks.Expenses $3,593
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-6087719
- 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)
- $359,956
- Income (IRS master file)
- $112,158
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $61,223 | $32,368 | $359,956 | IRS |
| 990-EZ | December 2024 | $58,914 | $29,599 | $346,388 | IRS |
| 990-EZ | December 2023 | $57,772 | $47,582 | $344,062 | 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 38-6087719).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-6087719.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of AMERICAN LEGION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $61,223, expenses of $32,368 and total assets of $359,956 at year end.
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