Nonprofit · EIN 41-0631990
AMERICAN LEGION
Also known as 0071 WEST DULUTH
Tax-exempt · DULUTH, MN 55807
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $141,142 | $105,713 | $35,429 | $276,538 | $1,242 | $275,296 |
| December 31, 2023 | 990 | $238,626 | $248,335 | -$9,709 | $240,047 | $180 | $239,867 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $32,812
- Membership dues
- $20,168
- Program service revenue
- $0
- Investment income
- $4
- Net rental income
- $15,734
- Net income from fundraising events
- $26,695
- Net income from gaming
- $38,699
- Net income from sales of inventory
- $26,331
- Other revenue
- $108,326
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $60,031
- Other salaries and wages
- $31,828
- Salaries, compensation and benefits (total)
- $96,452
- Professional fundraising fees
- $0
- Accounting fees
- $830
- Depreciation
- $5,543
Balance sheet and other
- Total assets, start of year
- $240,047
- Total assets, end of year
- $276,538
- Total liabilities, end of year
- $1,242
- Net assets, end of year
- $275,296
- Land, buildings and equipment
- $98,763
- Gross unrelated business income
- $66,023
- Gross receipts
- $2,584,697
- Employees
- 19
- Volunteers
- 45
- Year formed
- 1922
- State of legal domicile
- MN
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 |
|---|---|---|---|
| ROBERT STEHPANS | DIRECTOR/GM Trustee or director | 20 | $50,895 |
| KIMBERLY CARUSO | FINANCE OFFI Trustee or director, Officer | 7 | $9,136 |
| DAVID NEPHEW | COMMANDER Trustee or director, Officer | 5 | $0 |
| PETER LEONE | PAST COMMAND Trustee or director | 3 | $0 |
| FRANK FLASHBERGER | 1ST VICE Trustee or director, Officer | 3 | $0 |
| PAUL MALZAK | 2ND VICE Trustee or director | 3 | $0 |
| CHARLES HARTLEY | SERGEANT AT Trustee or director | 3 | $0 |
| WILBUR SWANSON | DIRECTOR Trustee or director | 3 | $0 |
| WILLIAM HALLER | ADJUTANT Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| R STEPHENS | GAMBLING MANAGER Key employee, Highest-paid employee, Former | 20 | $45,112 |
| D NEPHEW | COMMANDER Trustee or director, Officer | 5 | $0 |
| F FLASHBERGER | VICE COMMANDER Trustee or director, Officer | 3 | $0 |
| K CARUSO | FINANCE OFFICER Trustee or director, Officer | 7 | $0 |
| W HALLER | ADJUTANT Trustee or director, Officer | 4 | $0 |
| C HARTLEY | DIRECTOR Trustee or director | 3 | $0 |
| T WILK | DIRECTOR Trustee or director | 3 | $0 |
| M SLAVIERO | DIRECTOR Trustee or director | 3 | $0 |
| W SWANSON | DIRECTOR Trustee or director | 3 | $0 |
| P LEONE | DIRECTOR Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 5814 GRAND AVE, DULUTH, MN 55807-2456
- Principal officer (990 for 2024)
- DAVID NEPHEW, 5814 GRAND AVE, DULUTH, MN 55807
- Signed the 990
- DAVID NEPHEW, COMMANDER
- Phone
- (218) 628-2181
- Return prepared by
- CLASEN & SCHIESSL CPAS LTD
Mission
SUPPORT THE PURPOSE OF PROVIDING SOCIAL RECREATIONAL ACTIVITIES FOR VETERANS AND THEIR RELATIVES IN AN ATMOSPHERE WHICH PROMOTES AMERICANISM.
Program accomplishments
- TO PROMOTE THE GOALS OF AMERICANISM AND TO HONOR AND ASSIST VETERANS IN ACCORDANCE WITH THE GOALS OF THE NATIONAL ORGANIZATION.
- TO PROMOTE THE GOALS OF AMERICANISM AND TO HONOR AND ASSIST VETERANS IN ACCORDANCE WITH THE GOALS OF THE NATIONAL ORGANIZATION.
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
- 41-0631990
- 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)
- $276,538
- Income (IRS master file)
- $2,584,697
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $141,142 | $105,713 | $276,538 | XML |
| 990 | December 2023 | $238,626 | $248,335 | $240,047 | XML |
| 990 | December 2022 | $188,338 | $216,577 | $188,009 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 41-0631990).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 41-0631990.
- 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 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 DAVID NEPHEW.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2024 lists 9 people; 2 received compensation from the organization, the highest $50,895 (ROBERT STEHPANS, DIRECTOR/GM).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $141,142, expenses of $105,713 and total assets of $276,538 at year end.
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