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Nonprofit · EIN 45-0213764

AMERICAN LEGION

Also known as 37 EDGAR M BOYD

Tax-exempt · WILLISTON, ND 58802

Financials

$1.3M$1.2M2025
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$1,349,752$1,211,047$138,705$3,017,017$134,803$2,882,214
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$8,360
Membership dues
$3,110
Program service revenue
$0
Investment income
$46,470
Royalties
$39,571
Net rental income
-$4,600
Net gain from sales of assets
$5,914
Net income from gaming
$1,285,525
Net income from sales of inventory
-$62,781
Other revenue
$1,294,922

Expenses

Grants and similar amounts paid
$1,058,856
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$6,625
Depreciation
$7,129

Balance sheet and other

Total assets, start of year
$2,630,215
Total assets, end of year
$3,017,017
Total liabilities, end of year
$134,803
Net assets, end of year
$2,882,214
Land, buildings and equipment
$286,028
Gross unrelated business income
-$30,394
Gross receipts
$28,184,842
Employees
30
Volunteers
50
Year formed
1930
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Bobby RiceCommander
Trustee or director, Officer
0.5$0
Kelly Bristow1st Vice Commander
Trustee or director, Officer
0.5$0
Jaime Tamez2nd Vice Commander
Trustee or director, Officer
0.5$0
Jon Nelson3rd Vice Commander
Trustee or director, Officer
3.5$0
Lane OneillTreasurer
Trustee or director, Officer
1$0
Dan BrownAdjutant
Trustee or director, Officer
1.5$0
CJ BristowSergeant-At-Arms
Trustee or director, Officer
0.5$0
David BrevikChaplain
Trustee or director
0.5$0
Richard CeynarJudge Advocate
Trustee or director
0.5$0
Lucinda BolyardHistorian
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 1161, WILLISTON, ND 58802-1161
In care of
% REICHERT FISHER PC
Principal officer (990 for 2025)
Jonathan Nelson, PO BOX 1161, Williston, ND 588021161
Signed the 990
Jonathan Nelson, THIRD VICE COMMANDER
Phone
(701) 572-3612
Return prepared by
LEE SUESS LLC

Mission

To support the American Legion programs for veterans, young people, and community. To provide for today's needs while being advocates for a brighter future. To advance the understanding of patriotism and responsibility for citizenship. To promote individual integrity.

990 for the year ended December 31, 2025

Program accomplishments

  • Provide support for 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 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 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
45-0213764
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)
$3,017,017
Income (IRS master file)
$28,184,842

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$1,406,064$882,397$2,493,277IRS
990December 2022$836,129$571,556$1,900,482IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 45-0213764.
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 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 for the year ended December 2025.
Who is the principal officer of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 names Jonathan Nelson.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
How much revenue does AMERICAN LEGION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,349,752, expenses of $1,211,047 and total assets of $3,017,017 at year end.

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