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Nonprofit · EIN 45-0238160

AMERICAN LEGION

Also known as 235 FRED C WAGNER

Tax-exempt · ROLLA, ND 58367

Financials

$290K$11K2024$46K$50K2025
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$45,753$49,643-$3,890$620,718$569$620,149
December 31, 2024990$290,111$11,444$278,667$624,039$0$624,039
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$21,703
Membership dues
$3,726
Program service revenue
$0
Investment income
$30
Net rental income
$6,976
Net income from sales of inventory
$17,044
Other revenue
$24,020

Expenses

Grants and similar amounts paid
$500
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$300
Occupancy
$8,634
Depreciation
$18,914
Program services (functional)
$49,643

Balance sheet and other

Total assets, start of year
$624,039
Total assets, end of year
$620,718
Total liabilities, end of year
$569
Net assets, end of year
$620,149
Land, buildings and equipment
$521,169
Net assets without donor restrictions
$620,149
Gross receipts
$67,203
Employees
0
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
MATT DUNLOPPresident
Trustee or director
0$0
HOWARD GOODVice President
Trustee or director
0$0
JAMIE WESSELSSecretary
Trustee or director
0$0
GARY BERGSRUDTreasurer
Trustee or director
0$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
MATT DUNLOPPresident
Trustee or director
0$0
HOWARD GOODVice President
Trustee or director
0$0
JAMIE WESSELSSecretary
Trustee or director
0$0
GARY BERGSRUDTreasurer
Trustee or director
0$0

Address and contacts

Address (IRS master file)
PO BOX 232, ROLLA, ND 58367-0232
In care of
% ADJUTANT NORMAN ERBER
Mailing address (990-N for 2023)
PO Box 342, Rolla ND 58367
Principal officer (990-N for 2023)
Matthew Dunlop, PO Box 342, Rolla ND 58367
Signed the 990
GARY BERGSRUD, Treasurer
Return prepared by
Bergsrud Accounting

Mission

ROLLA AMERICAN LEGION IS A MILITARY VETERANS ORGANIZATION.

990 for the year ended December 31, 2025

Program accomplishments

  • ROLLA AMERICAN LEGION PROVIDES A PLACE TO GATHER FOR ITS MEMBERS.
    Expenses $49,643 · grants $500 · revenue $45,753

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-N on file

IRS record

EIN
45-0238160
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)
$620,718
Income (IRS master file)
$67,203

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$45,753$49,643$620,718XML
990December 2024$290,111$11,444$624,039IRS
990-N for 2023
Officer: Matthew Dunlop
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Robert Wishart
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: Matthew Dunlop
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Matthew Dunlop
December 31, 2019≤ $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 45-0238160).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 45-0238160.
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-N for 2023 names Matthew Dunlop.
Who are the officers and directors of AMERICAN LEGION?
The 990 for the year ended December 31, 2025 lists 4 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 $45,753, expenses of $49,643 and total assets of $620,718 at year end.

Other nonprofits in ROLLA

All nonprofits in ROLLA · North Dakota