Nonprofit · EIN 38-6148117
AMERICAN LEGION
Also known as 51 RALPH RAMBAUGH POST
Tax-exempt · BUCHANAN, MI 49107
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $359,722 | $326,814 | $32,908 | $593,025 | $1,245 | $591,780 |
| September 30, 2024 | 990 | $331,043 | $326,987 | $4,056 | $560,432 | $1,557 | $558,875 |
| September 30, 2023 | 990 | $344,937 | $315,850 | $29,087 | $558,660 | $1,570 | $557,090 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $28,660
- of which government grants
- $17,448
- Membership dues
- $11,212
- Program service revenue
- $275,392
- Investment income
- $12,163
- Net rental income
- $9,058
- Net income from gaming
- $29,284
- Other revenue
- $43,507
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $24,454
- Other salaries and wages
- $59,894
- Salaries, compensation and benefits (total)
- $65,039
- Professional fundraising fees
- $0
- Accounting fees
- $2,170
- Travel
- $551
- Depreciation
- $13,292
- Program services (functional)
- $258,625
- Management and general (functional)
- $68,189
Balance sheet and other
- Total assets, start of year
- $560,432
- Total assets, end of year
- $593,025
- Total liabilities, end of year
- $1,245
- Net assets, end of year
- $591,780
- Land, buildings and equipment
- $163,083
- Gross unrelated business income
- $13,985
- Gross receipts
- $374,370
- Employees
- 8
- Volunteers
- 50
- Year formed
- 1920
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN BABER | 1ST VICE COM Officer | – | $0 |
| SPENCER MILLER | ADJUTANT Officer | – | $0 |
| LARRY MONEY | SERVICE OFFI Officer | – | $0 |
| MARVIN PRUETT | SERVICE OFFI Officer | – | $0 |
| MARVIN PRUETT | COMMANDER Officer | – | $0 |
| RICH STUART | SGT AT ARMS Officer | – | $0 |
| LARRY THOMPSON | CHAPLAIN Officer | – | $0 |
990 for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rich Stuart | Sgt at Armes Officer | 0 | $0 |
| Larry Thompson | Chaplain Officer | 0 | $0 |
| Larry Money | Service Officer Officer | 0 | $0 |
| Marvin Pruett | Service Officer Officer | 0 | $0 |
| Jerry Swartz | Financial Officer Officer | 0 | $0 |
| Marvin Pruett | Commander Officer | 0 | $0 |
| Dan Baber | 1st Vice Commander Officer | 0 | $0 |
| Dave Gondeck | Adjutant Officer | 0 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rich Stuart | Sgt at Armes Officer | 0 | $0 |
| Larry Thompson | Chaplain Officer | 0 | $0 |
| Larry Money | Service Officer Officer | 0 | $0 |
| Marvin Pruett | Service Officer Officer | 0 | $0 |
| Jerry Swartz | Financial Officer Officer | 0 | $0 |
| Marvin Pruett | Commander Officer | 0 | $0 |
| Dan Baber | 1st Vice Commander Officer | 0 | $0 |
| Dave Gondeck | Adjutant Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 403 E FRONT ST, BUCHANAN, MI 49107-1442
- Principal officer (990 for 2024)
- JERRY SWARTZ
- Signed the 990
- JERRY SWARTZ, FINANCIAL OFFICER
- Phone
- (269) 695-6633
- Return prepared by
- BALANCED ACCOUNTING & TAX SERVICES
Mission
TO SUPPORT MEMBERS, VETERANS AND THE COMMUNITY WITH PROGRAMS, ENTERTAINMENT AND DONATIONS.
Program accomplishments
- BAR FOR MEMBERSHIP
- COMMUNITY ACTIVITIES SUCH AS: DINNERS, VETERANS DAY, ETC
- COLOR GUARD FOR MILITARY FUNERALS
- OTHER
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 38-6148117
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $593,025
- Income (IRS master file)
- $374,370
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $359,722 | $326,814 | $593,025 | XML |
| 990 | September 2024 | $331,043 | $326,987 | $560,432 | XML |
| 990 | September 2023 | $344,937 | $315,850 | $558,660 | XML |
| 990 | September 2022 | $306,906 | $295,991 | $533,980 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 38-6148117).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 38-6148117.
- 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 2025 (the year ending September 30, 2026) is due February 16, 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 September 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended September 30, 2025 names JERRY SWARTZ.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended September 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $359,722, expenses of $326,814 and total assets of $593,025 at year end.
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