Nonprofit · EIN 45-0103470
GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION
Also known as 0002 GILBERT C GRAFTON INC
Tax-exempt (reinstated) · FARGO, ND 58102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $83,537 | $49,518 | $34,019 | $1,233,937 | $0 | $1,233,937 |
| June 30, 2025 | 990 | $201,594 | $42,304 | $159,290 | $983,127 | $0 | $983,127 |
| June 30, 2024 | 990 | $84,828 | $32,297 | $52,531 | $810,304 | $0 | $810,304 |
| June 30, 2023 | 990 | $40,392 | $35,047 | $5,345 | $757,773 | $0 | $757,773 |
| June 30, 2022 | 990 | $60,121 | $38,851 | $21,270 | $752,426 | $0 | $752,426 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $29,464
- Membership dues
- $18,651
- Program service revenue
- $0
- Investment income
- $54,073
- Net gain from sales of assets
- $23,334
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $13,225
- Benefits paid to members
- $10,246
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $901
- Occupancy
- $5,774
- Program services (functional)
- $24,632
- Management and general (functional)
- $24,886
Balance sheet and other
- Total assets, start of year
- $983,127
- Total assets, end of year
- $1,233,937
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,233,937
- Publicly traded securities
- $1,204,977
- Net assets without donor restrictions
- $1,233,937
- Gross receipts
- $192,368
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1919
- State of legal domicile
- ND
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB RUUD | COMMANDER Officer | 10 | $0 |
| MIKE KOSHNEY | 1ST VICE COMM. Officer | 5 | $0 |
| BILL OWENS | FINANCE OFFICER Officer | 5 | $0 |
| MICHELLE VON RUEDEN | 2ND VICE COMM. Officer | 5 | $0 |
| VIRGINIA KRAUSHAAR | ADJUTANT Officer | 10 | $0 |
990 for the year ended June 30, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE KOSHNEY | COMMANDER Officer | 10 | $0 |
| BOB RUUD | 1ST VICE COMM. Officer | 5 | $0 |
| BILL OWENS | FINANCE OFFICER Officer | 5 | $0 |
| CHERYL HOISE | 2ND VICE COMM. Officer | 5 | $0 |
| VIRGINIA KRAUSHAAR | ADJUTANT Officer | 10 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE KOSHNEY | COMMANDER Officer | 10 | $0 |
| BOB RUUD | 1ST VICE COMM. Officer | 5 | $0 |
| BILL OWENS | FINANCE OFFICER Officer | 5 | $0 |
| CHERYL HOISE | 2ND VICE COMM. Officer | 5 | $0 |
| VIRGINIA KRAUSHAAR | ADJUTANT Officer | 10 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE JOHNSTON | COMMANDER Officer | 10 | $0 |
| MICHEL OLSON-GRINDAHL | 1ST VICE COMM. Officer | 5 | $0 |
| CHRISTOPHER HANSON | FINANCE OFFICER Officer | 5 | $0 |
| MIKE KOSHNEY | 2ND VICE COMM. Officer | 5 | $0 |
| VIRGINIA KRAUSHAAR | ADJUTANT Officer | 10 | $0 |
| JAMES TORKILDSON | SGT AT ARMS Officer | 5 | $0 |
| DOUG SHARBONO | ASST SGT AT ARMS Officer | 5 | $0 |
990 for the year ended June 30, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE JOHNSTON | COMMANDER Officer | 10 | $0 |
| MICHEL OLSON-GRINDAHL | 1ST VICE COMM. Officer | 5 | $0 |
| CHRISTOPHER HANSON | FINANCE OFFICER Officer | 5 | $0 |
| MIKE KOSHNEY | 2ND VICE COMM. Officer | 5 | $0 |
| VIRGINIA KRAUSHAAR | ADJUTANT Officer | 10 | $0 |
| JAMES TORKILDSON | SGT AT ARMS Officer | 5 | $0 |
| DOUG SHARBONO | ASST SGT AT ARMS Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1801 23RD AVE NORTH, FARGO, ND 58102-1052
- Principal officer (990 for 2025)
- BOB RUUD, 5605 56TH AVE N, HARWOOD, ND 58042
- Signed the 990
- VIRGINIA KRAUSHAAR, ADJUTANT
- Phone
- (701) 715-6647
- Return prepared by
- Bryce Anderson & Associates PLLC
Mission
TO SUPPORT THE FOUR PILLARS OF THE AMERICAN LEGION - VETERANS & FAMILIES, CHILDREN & YOUTH, AMERICANISM & PATRIOTISM, NATIONAL SECURITY & DEFENSE
Program accomplishments
- TO PROVIDE A PLACE FOR VETERANS, GUESTS, AND FREINDS TO GATHER FOR SOCIAL AND ENTERTAINMENT, TO HONOR THE MEN AND WOMEN WHO HAVE SERVED OUR COUNTRY WITH FUNERAL/BURIAL HONORS, AND TO PROMOTE A SENSE OF PATRIOTISM IN OUR COMMUNITY
- TO SPONSOR LOCAL ATTENDEES TO THE NORTH DAKOTA AMERICAN LEGION BOYS STATE LEADERSHIP ACADMENY
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 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0103470
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2024
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $1,233,937
- Income (IRS master file)
- $192,368
Revocation and reinstatement
- Exemption revoked
- November 15, 2015
- Posted by the IRS
- July 11, 2016
- Reinstated
- Effective November 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $83,537 | $49,518 | $1,233,937 | XML |
| 990 | June 2025 | $201,594 | $42,304 | $983,127 | XML |
| 990 | June 2024 | $84,828 | $32,297 | $810,304 | XML |
| 990 | June 2023 | $40,392 | $35,047 | $757,773 | XML |
| 990 | June 2022 | $60,121 | $38,851 | $752,426 | XML |
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 45-0103470).
Questions about GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION
- What is the EIN of GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION?
- The employer identification number (EIN) of GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION is 45-0103470.
- Is GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2015 and reinstated it effective November 15, 2015.
- Are donations to GILBERT C GRAFTON POST NUMBER TWO THE 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 GILBERT C GRAFTON POST NUMBER TWO THE 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 GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION?
- The 990 for the year ended June 30, 2026 names BOB RUUD.
- Who are the officers and directors of GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION?
- The 990 for the year ended June 30, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does GILBERT C GRAFTON POST NUMBER TWO THE AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $83,537, expenses of $49,518 and total assets of $1,233,937 at year end.
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