Nonprofit · EIN 42-0113005
AMERICAN LEGION
Also known as 18 DEPT OF IOWA
Tax-exempt · DES MOINES, IA 50309
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $911,170 | $879,615 | $31,555 | $741,865 | $176,138 | $565,727 |
| June 30, 2024 | 990 | $807,230 | $882,045 | -$74,815 | $713,329 | $179,157 | $534,172 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $143,162
- of which government grants
- $50,325
- Program service revenue
- $636,460
- Investment income
- $11,017
- Net income from gaming
- $37,290
- Other revenue
- $120,531
Expenses
- Grants and similar amounts paid
- $17,787
- Compensation of officers, directors and key employees
- $156,764
- Other salaries and wages
- $218,615
- Salaries, compensation and benefits (total)
- $452,924
- Professional fundraising fees
- $0
- Accounting fees
- $17,894
- Occupancy
- $15,046
- Travel
- $8,652
- Depreciation
- $25,044
Balance sheet and other
- Total assets, start of year
- $713,329
- Total assets, end of year
- $741,865
- Total liabilities, end of year
- $176,138
- Net assets, end of year
- $565,727
- Land, buildings and equipment
- $179,168
- Publicly traded securities
- $272,263
- Net assets without donor restrictions
- $282,760
- Net assets with donor restrictions
- $282,967
- Gross receipts
- $921,170
- Employees
- 8
- Volunteers
- 20
- Year formed
- 1919
- State of legal domicile
- IA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN DERNER | DEPARTMENT ADJUTANT Officer | 40 | $84,473 | $19,053 |
| SHANE PANKONEN | DEPARTMENT SERVICE OFFICER Officer | 40 | $43,248 | $9,991 |
| STANLEY ELLIOTT | PAST DEPARTMENT COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| DENNIS SOPPE | NATIONAL EXECUTIVE COMMITT Trustee or director, Officer | 0 | $0 | $0 |
| BOB WAUGH | ALTERNATE NEC Trustee or director, Officer | 0 | $0 | $0 |
| SAM BLUMER | DEPARTMENT VICE COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| ED FONTES | DEPARTMENT VICE COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| BOB COLIN | DEPARTMENT VICE COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| JEFF LARGE | DEPARTMENT VICE COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| CURTIS GOUDY | 1ST DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| GEORGE FARRELL | 9TH DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| BRIAN RING SR | DEPARTMENT COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| BOB WAUGH | PAST DEPARTMENT COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| RANDY JOHNSON | PAST DEPARTMENT COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
| JERRY BENNETT | DEPARTMENT VICE COMMANDER Trustee or director, Officer | 0 | $0 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DICK BRIES | 2ND DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| DEL SHEPARD | 3RD DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| CINDY YSLAS | 4TH DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| GARY QUINLAN | 5TH DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| DON DE KOCK | 6TH DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| MITCH BRAHMS | 7TH DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| TONY LILE | 8TH DISTRICT COMMANDER Trustee or director, Officer | 0 | $0 |
| CANDICE LANNING | DEPARTMENT FINANCE OFFICER Officer | 0 | $0 |
| DWIGHT DINKLA | DEPARTMENT JUDGE ADVOCATE Officer | 0 | $0 |
| CINDY YSLAS | DEPARTMENT CHAPLAIN Officer | 0 | $0 |
| TOM RYAN | DEPARTMENT SERGEANT-AT-ARM Officer | 0 | $0 |
990 for the year ended June 30, 2024: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN DERNER | DEPARTMENT ADJUTANT Officer | 40 | $78,001 | $16,700 |
| SHANE PANKONEN | DEPARTMENT SERVICE OFFICER Officer | 40 | $39,780 | $16,700 |
| STANLEY ELLIOTT | DEPARTMENT COMMANDER Officer | 0 | $0 | $0 |
| DENNIS SOPPE | NATIONAL EXECUTIVE COMMITTEE MEMBER Officer | 0 | $0 | $0 |
| BOB WAUGH | ALTERNATE NEC Officer | 0 | $0 | $0 |
| SAM BLUMER | DEPARTMENT VICE COMMANDER Officer | 0 | $0 | $0 |
| STEVE COLCORD | DEPARTMENT VICE COMMANDER Officer | 0 | $0 | $0 |
| FRITZ KIES | DEPARTMENT VICE COMMANDER Officer | 0 | $0 | $0 |
| JEFF LARGE | DEPARTMENT VICE COMMANDER Officer | 0 | $0 | $0 |
| AMY MUSE | DEPARTMENT VICE COMMANDER Officer | 0 | $0 | $0 |
| CANDICE LANNING | DEPARTMENT FINANCE OFFICER Officer | 0 | $0 | $0 |
| DWIGHT DINKLA | DEPARTMENT JUDGE ADVOCATE Officer | 0 | $0 | $0 |
| JULIUS SISCO | DEPARTMENT HISTORIAN Officer | 0 | $0 | $0 |
| WHITNEY SMITH MCINTOSH | DEPARTMENT CHAPLAIN Officer | 0 | $0 | $0 |
| KANDICE MILLER | DEPARTMENT SERGEANT-AT-ARMS Officer | 0 | $0 | $0 |
| JIM KESSLER | PAST DEPARTMENT COMMANDER Officer | 0 | $0 | $0 |
| BOB WAUGH | PAST DEPARTMENT COMMANDER Officer | 0 | $0 | $0 |
| RANDY JOHNSON | PAST DEPARTMENT COMMANDER Officer | 0 | $0 | $0 |
| JERRY BENNETT | 1ST DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| DICK BRIES | 2ND DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| DIXIE KAPAYOU | 3RD DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| CINDY YSLAS | 4TH DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| GARY QUINLAN | 5TH DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| DON DE KOCK | 6TH DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| TERRY JOYNES | 7TH DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| KEN FIELDS | 8TH DISTRICT COMMANDER Officer | 0 | $0 | $0 |
| JIM ROLFES | 9TH DISTRICT COMMANDER Officer | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 720 LYON ST, DES MOINES, IA 50309-5468
- In care of
- % JOHN A DERNER
- Mailing address (990-N for 2020)
- 720 Lyon St, DES MOINES IA 50309
- Principal officer (990 for 2024)
- JOHN DERNER, 720 LYON ST, DES MOINES, IA 503095468
- Principal officer (990-N for 2020)
- John Derner, 720 LYON STREET, Des Moines IA 50309
- Signed the 990
- JOHN DERNER, DEPARTMENT ADJUTANT
- Phone
- (515) 282-5068
- Website
- WWW.IALEGION.ORG
- Return prepared by
- MERIWETHER WILSON AND COMPANY PLLC
Mission
THE PURPOSES OF THE ORGANIZATION ARE 1) TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES; 2) TO PROMOTE PEACE AND GOOD WILL AMONG THE PEOPLE OF THE UNITED STATES AND ALL THE NATIONS OF THE EARTH; 3) TO PRESERVE THE MEMORIES AND INCIDENTS OF THE 2 WORLD WARS AND THE OTHER GREAT HOSTILITIES FOUGHT TO UPHOLD DEMOCRACY; 4) TO CEMENT THE TIES AND COMRADESHIP BORN OF SERVICE; AND 5) TO CONSECRATE THE EFFORTS OF ITS MEMBERS TO MUTUAL HELPFULNESS AND SERVICE TO THEIR COUNTRY.
Program accomplishments
- PROVIDE SERVICES AND FUNDS FOR THE REHABILITATION OF VETERANS FOR INJURIES SUFFERED IN SERVICE TO THE COUNTRY.
- PROVIDE PUBLICATIONS TO IOWA VETERANS OF THE AMERICAN MILITARY.
- COMMISSIONS AND DONATIONS TO VARIOUS ORGANIZATIONS INTERESTED IN THE WELFARE AND PROMOTION OF AMERICAN VETERANS.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 42-0113005
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $741,865
- Income (IRS master file)
- $921,170
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $911,170 | $879,615 | $741,865 | IRS |
| 990 | June 2024 | $807,230 | $882,045 | $713,329 | XML |
| 990 | June 2023 | $762,577 | $893,185 | $807,323 | IRS |
| 990 | June 2022 | $871,492 | $879,567 | $887,968 | IRS |
| 990-N for 2020 Officer: John Derner | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 42-0113005).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 42-0113005.
- 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 June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 names JOHN DERNER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2025 lists 26 people; 2 received compensation from the organization, the highest $84,473 (JOHN DERNER, DEPARTMENT ADJUTANT).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $911,170, expenses of $879,615 and total assets of $741,865 at year end.
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