Nonprofit · EIN 45-0214002
AMERICAN LEGION
Also known as 1 LOYD SPETZ, 1 LLOYD SPETZ
Tax-exempt · BISMARCK, ND 58502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $314,119 | $327,540 | -$13,421 | $1,856,607 | $15,366 | $1,841,241 |
| December 31, 2024 | 990 | $584,651 | $205,667 | $378,984 | $1,850,756 | $16,221 | $1,834,535 |
| December 31, 2023 | 990 | $552,144 | $198,806 | $353,338 | $1,474,957 | $14,436 | $1,460,521 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,473
- Membership dues
- $15,163
- Program service revenue
- $0
- Investment income
- $37,297
- Net income from fundraising events
- -$11,781
- Net income from gaming
- $270,921
- Other revenue
- $261,349
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $300
- Salaries, compensation and benefits (total)
- $453
- Professional fundraising fees
- $0
- Accounting fees
- $2,300
- Occupancy
- $3,445
- Travel
- $154
- Program services (functional)
- $326,294
- Management and general (functional)
- $1,246
Balance sheet and other
- Total assets, start of year
- $1,850,756
- Total assets, end of year
- $1,856,607
- Total liabilities, end of year
- $15,366
- Net assets, end of year
- $1,841,241
- Publicly traded securities
- $753,793
- Net assets without donor restrictions
- $1,841,241
- Gross receipts
- $759,329
- Employees
- 1
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB BIRD | 2ND VICE COM Trustee or director, Officer | – | $0 |
| MAMIE HAVELKA | CHAIRMAN Trustee or director | – | $0 |
| RUSSELL KROSHUS | COMMANDER Trustee or director | – | $0 |
| WAYNE MARUSKA | 1ST VICE COM Trustee or director | – | $0 |
| ALAN WALKER | SERGENT AT A Trustee or director | – | $0 |
| ROBERT WEFALD | FINANCE OFFI Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAMIE HAVELKA | CHAIRMAN Trustee or director | – | $0 |
| RUSSELL KROSHUS | COMMANDER Trustee or director | – | $0 |
| MARK LANDIS | VS OFFICER Trustee or director | – | $0 |
| WAYNE MARUSKA | 2ND VICE COM Trustee or director | – | $0 |
| ALAN WALKER | SERGENT AT A Trustee or director | – | $0 |
| ROBERT WEFALD | FINANCE OFFI Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAMIE HAVELKA | CHAIRMAN Trustee or director | – | $0 |
| RUSSELL KROSHUS | COMMANDER Trustee or director | – | $0 |
| MARK LANDIS | VETERANS SER Trustee or director | – | $0 |
| WAYNE MARUSKA | VICE COMMAND Trustee or director | – | $0 |
| ALAN WALKER | SERGENT AT A Trustee or director | – | $0 |
| ROBERT WEFALD | FINANCE OFFI Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 753, BISMARCK, ND 58502-0753
- In care of
- % ADJUTANT
- Mailing address (990-N for 2011)
- 1022 E DIVIDE AVE, BISMARCK ND 58501
- Principal officer (990 for 2025)
- RUSSELL KROSHUS
- Principal officer (990-N for 2011)
- Jane Noehre, 1022 E DIVIDE AVE, BISMARCK ND 58501
- Signed the 990
- MAMIE HAVELKA, CHAIRMAN
- Phone
- (701) 595-2401
- Website
- AMERICANLEGIONBISMARCK.ORG
- Return prepared by
- HAGA KOMMER
Mission
TO ENHANCE THE WELL BEING OF AMERICA'S VETERANS, THEIR FAMILIES, OUR MILITARY, AND OUR COMMUNITIES BY OUR DEVOTION TO MUTUAL HELPFULNESS.
Program accomplishments
- WE DO COMMUNITY SERVICE BY SUPPORTING BOYS STATE AND GIRLS STATE, AND WE SPONSOR A COMMUNITY SUPPORTED CHARITY FOR FAMILIES IN NEED AT CHRISTMAS IN BISMARCK AND BURLEIGH CO SINCE 1930. WE SUPPORT MEMORIAL DAY AND VETERAN'S DAY OBSERVANCES. WE GENERALLY SUPPORT VETERANS WITH SEVERAL HUNDRED VETERANS BEING BENEFITTED
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 | 990 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
- 45-0214002
- 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)
- $1,856,607
- Income (IRS master file)
- $759,329
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $314,119 | $327,540 | $1,856,607 | XML |
| 990 | December 2024 | $584,651 | $205,667 | $1,850,756 | XML |
| 990 | December 2023 | $552,144 | $198,806 | $1,474,957 | XML |
| 990 | December 2022 | $810,646 | $398,553 | $1,137,826 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2011 Officer: Jane Noehre | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
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 45-0214002).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 45-0214002.
- 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 RUSSELL KROSHUS.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 6 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 $314,119, expenses of $327,540 and total assets of $1,856,607 at year end.
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