Nonprofit · EIN 45-6029002
AMERICAN LEGION
Also known as OAKES AMERICAN LEGION CLUB
Tax-exempt · OAKES, ND 58474
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $138,781 | $63,445 | $75,336 | $113,547 | $3,304 | $110,243 |
| December 31, 2024 | 990 | $166,670 | $186,086 | -$19,416 | $117,000 | $20,399 | $96,601 |
| December 31, 2023 | 990 | $188,817 | $216,306 | -$27,489 | $148,519 | $32,502 | $116,017 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,000
- Program service revenue
- $0
- Investment income
- $58,059
- Net gain from sales of assets
- $58,011
- Net income from gaming
- $79,528
- Other revenue
- $79,722
Expenses
- Grants and similar amounts paid
- $47,615
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $8,312
- Occupancy
- $4,732
- Depreciation
- $1,366
Balance sheet and other
- Total assets, start of year
- $117,000
- Total assets, end of year
- $113,547
- Total liabilities, end of year
- $3,304
- Net assets, end of year
- $110,243
- Land, buildings and equipment
- $78
- Gross receipts
- $1,162,756
- Employees
- 6
- Volunteers
- 2
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE IVERSON | DIRECTOR Trustee or director | 5 | $0 |
| GERALD SCHUMACKER | PRESIDENT Trustee or director, Officer | 15 | $0 |
| STEVE FROJEN | SEC/TREAS Trustee or director, Officer | 5 | $0 |
| MARK M MALMBERG | DIRECTOR Trustee or director | 15 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE IVERSON | DIRECTOR Trustee or director | 5 | $0 |
| GERALD SCHUMACKER | PRESIDENT Trustee or director, Officer | 15 | $0 |
| STEVE FROJEN | SEC/TREAS Trustee or director, Officer | 5 | $0 |
| ROBERT HERNANDEZ-WAITE | VICE PRESIDE Trustee or director, Officer | 15 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE IVERSON | DIRECTOR Trustee or director | 5 | $0 |
| GERALD SCHUMACKER | PRESIDENT Trustee or director, Officer | 15 | $0 |
| STEVE FROJEN | SEC/TREAS Trustee or director, Officer | 5 | $0 |
| ROBERT HERNANDEZ-WAITE | VICE PRESIDE Trustee or director, Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 612, OAKES, ND 58474-0612
- Principal officer (990 for 2025)
- GERALD SCHUMACKER, 906 KOLA AVE, OAKES, ND 58474
- Signed the 990
- GERALD SCHUMACKER, PRESIDENT
- Phone
- (701) 710-0401
- Return prepared by
- PTACEK FINANCIAL SERVICES PC
Mission
THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES, SPONSOR CHARITIES AND PATRIOTIC ACTIVITIES FOR VETERANS AND OTHERS.
Program accomplishments
- SPONSOR EDUCATIONAL/CHARITABLE PROGRAMS.
- PROVIDE SOCIAL AND RECREATION ACTIVITIES FOR MEMBERS.
- SPONSOR ACTIVITIES OF A PATRIOTIC NATURE.
- PERPETUATE THE MEMORY OF DECEASED VETERANS, PROVIDE CARE AND ASSISTANCE TO HOSPITALIZED VETS, PROMOTE SOCIAL WELFARE OF COMMUNITY, AND ASSIST NEEDY VETERANS AND THEIR DEPENDENTS AND WIDOWS.
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
- 45-6029002
- 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)
- $117,000
- Income (IRS master file)
- $1,392,954
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $138,781 | $63,445 | $113,547 | XML |
| 990 | December 2024 | $166,670 | $186,086 | $117,000 | XML |
| 990 | December 2023 | $188,817 | $216,306 | $148,519 | XML |
| 990 | December 2022 | $168,338 | $200,427 | $146,734 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 45-6029002).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 45-6029002.
- 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 GERALD SCHUMACKER.
- 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 $138,781, expenses of $63,445 and total assets of $113,547 at year end.
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- OAKES ENHANCEMENT INC EIN 45-0416366 · last filed 990 for 2025
- OAKES GOLF CLUB EIN 45-0241370 · last filed 990 for 2025
- TINY TORNADOES EIN 47-2566526 · last filed 990-EZ for 2025
- OAKES AREA CHAMBER OF COMMERCE INC EIN 45-0376413 · last filed 990-EZ for 2025
- LUDDEN SPORTSMEN CLUB EIN 45-0372031 · last filed 990-EZ for 2024
- STRONGER TOGETHER FOUNDATION EIN 33-4694382 · last filed 990-EZ for 2025
- GROWING SMALL TOWNS EIN 84-2102826 · last filed 990-EZ for 2025