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Nonprofit · EIN 38-6096411

AMERICAN LEGION

Also known as 0192 SHERMAN H OSBORNE

Tax-exempt (reinstated) · TEMPERANCE, MI 48182

Financials

$71K$36K2023$9K$47K2024$47K$59K2025
Revenue Expenses · by fiscal year end
Financials of AMERICAN LEGION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$46,736$59,338-$12,602$95,577–$95,577
December 31, 2024990-EZ$9,326$47,467-$38,141$95,502–$95,502
December 31, 2023990-EZ$70,784$36,020$34,764$70,584–$70,584
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Net income from fundraising events
-$6,792
Net income from sales of inventory
$53,528

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$700
Occupancy
$9,855
Other expenses
$48,783

Balance sheet and other

Total assets, start of year
$95,502
Total assets, end of year
$95,577
Total liabilities, end of year
–
Net assets, end of year
$95,577
Cash, savings and investments
$95,577
Gross receipts
$196,629

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.

NameTitleHours / weekCompensation
RAY SPENCERCOMMANDER1$0
ANTHONY PERALESSR VICE PRES0.5$0
JOE RODRIGUEZJR VICE PRES0.5$0
MARK GOLDSMITHADJUCTANT1$0
MARK PRENKERTCHAPLAIN0.5$0
WENDY COUSINOFINANCE OFFI3$0
ANTHONY PERALESSERVICE OFFI1$0
BOB FOXJUDGE ADVOCA0.5$0
JERRY MASSEYSERGEANT AT0.5$0
990-EZ for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
RAY SPENCERCOMMANDER1$0
ANTHONY PERALESSR VICE PRES0.5$0
JOE RODRIGUEZJR VICE PRES0.5$0
MARK GOLDSMITHADJUCTANT1$0
MARK PRENKERTCHAPLAIN0.5$0
WENDY COUSINOFINANCE OFFI3$0
ANTHONY PERALESSERVICE OFFI1$0
BOB FOXJUDGE ADVOCA0.5$0
JERRY MASSEYSERGEANT AT0.5$0
990-EZ for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
MARK GOLDSMITHCOMMANDER3$0
ANTHONY PERALESSR VICE PRES1$0
JOE RODRIGUEZJR VICE PRES0.5$0
RAY SPENCERADJUCTANT1$0
MARK PRENKERTCHAPLAIN0.25$0
WENDY COUSINOFINANCE OFFI4$0
ANTHONY PERALESSERVICE OFFI0.5$0
BOB FOXJUDGE ADVOCA0.5$0
JERRY MASSEYSERGEANT AT0.25$0

Address and contacts

Address (IRS master file)
PO BOX 361, TEMPERANCE, MI 48182-0361
Signed the 990-EZ
WENDY COUSINO, FINANCE OFFICER
Phone
(734) 847-9245
Return prepared by
JEFFREY P OGG CPA LTD

Mission

SERVICE VETERANS GROUPS

990-EZ for the year ended December 31, 2025

Program accomplishments

  • GATHERING OF VETERANS FOR MORAL SUPPORT

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for AMERICAN LEGION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
38-6096411
Tax-exempt status
501(c)(19): Veterans' organization
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2016
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$95,577
Income (IRS master file)
$196,629

Revocation and reinstatement

Exemption revoked
May 15, 2013
Posted by the IRS
February 10, 2014
Reinstated
Effective May 15, 2013

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$46,736$59,338$95,577IRS
990-EZDecember 2024$9,326$47,467$95,502IRS
990-EZDecember 2023$70,784$36,020$70,584XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 38-6096411).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 38-6096411.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
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 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 9 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 $46,736, expenses of $59,338 and total assets of $95,577 at year end.

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