Nonprofit · EIN 46-6008690
AMERICAN LEGION
Also known as 0008 PIERRE
Tax-exempt · PIERRE, SD 57501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $263,291 | $251,281 | $12,010 | $454,917 | $12,126 | $442,791 |
| December 31, 2024 | 990 | $273,939 | $271,890 | $2,049 | $408,917 | $0 | $408,917 |
| December 31, 2023 | 990 | $271,232 | $256,249 | $14,983 | $367,483 | $5,223 | $362,260 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $16,384
- Membership dues
- $7,063
- Program service revenue
- $0
- Investment income
- $10,068
- Net rental income
- $4,390
- Net income from gaming
- $53,195
- Net income from sales of inventory
- $179,254
- Other revenue
- $236,839
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $6,201
- Compensation of officers, directors and key employees
- $42,210
- Other salaries and wages
- $66,399
- Salaries, compensation and benefits (total)
- $117,176
- Professional fundraising fees
- $0
- Accounting fees
- $10,020
- Occupancy
- $28,766
- Depreciation
- $10,306
- Program services (functional)
- $250,773
Balance sheet and other
- Total assets, start of year
- $408,917
- Total assets, end of year
- $454,917
- Total liabilities, end of year
- $12,126
- Net assets, end of year
- $442,791
- Land, buildings and equipment
- $133,349
- Gross receipts
- $404,031
- Employees
- 34
- Volunteers
- 10
- Year formed
- 1947
- State of legal domicile
- SD
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 |
|---|---|---|---|
| KENNY NEWLING | CHAPLAIN Trustee or director | 2 | $5,085 |
| MERRILL OLSON | COMMANDER Trustee or director, Officer | 2.5 | $0 |
| BOB MCDONALD | 1ST VICE COMMANDER Trustee or director, Officer | 2.5 | $0 |
| GORDAN PAUL | 2ND VICE COMMANDER Trustee or director, Officer | 2.5 | $0 |
| LARRY ELIASON | JUDGE ADVOCATE Trustee or director, Officer | 2.5 | $0 |
| MIKE WELLS | FINANCE OFFICER Trustee or director, Officer | 2.5 | $0 |
| TED SPENCER | SERVICE OFFICER Trustee or director, Officer | 2.5 | $0 |
| MILBERT SHAFFER | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| KEN RAUSCH | AT LARGE Trustee or director | 1.5 | $0 |
| RALPH BUSCH | ADJUTANT Trustee or director, Officer | 2 | $0 |
| BILL WELCH | HISTORIAN Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEENA HAAG | ADMINISTRATOR/FINANCE OFFICER Trustee or director, Officer | 20 | $14,237 |
| KEN PHILLIPS | 2ND VICE COMMANDER Trustee or director, Officer | 2.5 | $7,279 |
| KEN NEWLING | CHAPLAIN Trustee or director, Officer | 2 | $5,958 |
| MERRILL OLSON | 1ST VICE COMMANDER Trustee or director, Officer | 2 | $0 |
| TED SPENCER | SERVICE OFFICER Trustee or director, Officer | 2 | $0 |
| CALVIN CHRISTIE | HISTORIAN Trustee or director, Officer | 0.5 | $0 |
| LARRY ELISON | JUDGE ADVOCATE Trustee or director, Officer | 2 | $0 |
| MILBERT SHAFFER | SGT AT ARMS Trustee or director, Officer | 2 | $0 |
| MILT SHAFFER | AT LARGE Trustee or director | 2 | $0 |
| AARON SWAN | COMMANDER Trustee or director, Officer | 2.5 | $0 |
| KEN RAUSCH | AT LARGE Trustee or director | 2 | $0 |
| MATT SHAITZ | AT LARGE Trustee or director | 2 | $0 |
| GORDON PAUL | AT LARGE Trustee or director | 2.75 | $0 |
| RALPH BUSH | ADJUTANT/FIN OFFICER Trustee or director, Officer | 9 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAITLIN PINELA | ADMINISTRATOR/FINANCE OFFICER Trustee or director, Officer | 40 | $47,031 |
| KEN NEWLING | CHAPLAIN Trustee or director, Officer | 1 | $945 |
| KEN PHILLIPS | 2ND VICE COMMANDER Trustee or director, Officer | 1 | $493 |
| RALPH BUSH | ADJUTANT/FIN OFFICER Trustee or director, Officer | 3 | $168 |
| MERRILL OLSON | 1ST VICE COMMANDER Trustee or director, Officer | 10 | $0 |
| TED SPENCER | SERVICE OFFICER Trustee or director, Officer | 1 | $0 |
| CALVIN CHRISTIE | HISTORIAN Trustee or director, Officer | 1 | $0 |
| LARRY ELISON | JUDGE ADVOCATE Trustee or director, Officer | 1 | $0 |
| MILBERT SHAFFER | SGT AT ARMS Trustee or director, Officer | 1 | $0 |
| BOB MCDONALD | AT LARGE Trustee or director | 1 | $0 |
| AARON SWAN | COMMANDER Trustee or director, Officer | 3 | $0 |
| KEN RAUSCH | AT LARGE Trustee or director | 1 | $0 |
| CHARLES HUMPHREY | AT LARGE Trustee or director | 1 | $0 |
| GORDON PAUL | AT LARGE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 621, PIERRE, SD 57501-0621
- In care of
- % 520 S PIERRE ST
- Mailing address (990-N for 2014)
- PO Box 621, Pierre SD 57501
- Principal officer (990 for 2025)
- MERRILL OLSON, 505 S REE, PIERRE, SD 57501
- Principal officer (990-N for 2014)
- Les Pearson, PO Box 621, Pierre SD 57501
- Signed the 990
- MERRILL OLSON, COMMANDER
- Phone
- (605) 224-7681
- Return prepared by
- Anderson Nill & Associates Inc
Mission
ASSIST VETERANS AND THE ARMED FORCES. PROVIDE SUPPORT FOR A YOUTH PROGRAMS. SUPPORT COMMUNITY PATRIOTIC ACTIVITIES.
Program accomplishments
- PROVIDED SOCIAL AND RECREATIONAL ACTIVITIES FOR APPROXIMATELY 255 MEMBERS. COLOR GUARD PARTICIPATED IN 20 EVENTS INCLUDING GAMES, PARADES, FUNERALS, ETC.
- PROVIDED FUNDS FOR A VARIETY OF YOUTH PROGRAMS THAT INVOLVED APPROXIMATELY 400 YOUTH.
- PROVIDED A MEETING PLACE FOR APPROXIMATELY 200 VARIOUS MILITARY AND CIVIC MINDED ORGANIZATION MEETINGS. TOTAL NUMBER OF PEOPLE ATTENDING THESE MEETINGS WERE APPROXIMATELY 2000.
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
- 46-6008690
- 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)
- $454,917
- Income (IRS master file)
- $404,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $263,291 | $251,281 | $454,917 | IRS |
| 990 | December 2024 | $273,939 | $271,890 | $408,917 | IRS |
| 990 | December 2023 | $271,232 | $256,249 | $367,483 | XML |
| 990 | December 2022 | $302,570 | $276,045 | $352,781 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2014 Officer: Les Pearson | April 30, 2015 | ≤ $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 46-6008690).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 46-6008690.
- 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 MERRILL OLSON.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $5,085 (KENNY NEWLING, CHAPLAIN).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $263,291, expenses of $251,281 and total assets of $454,917 at year end.
Other nonprofits in PIERRE
- AVERA ST MARYS EIN 46-0230199 · last filed 990 for 2025
- DELTA DENTAL OF SOUTH DAKOTA EIN 46-0309258 · last filed 990 for 2025
- SOUTH DAKOTA COMMUNITY FOUNDATION EIN 46-0398115 · last filed 990 for 2024
- SOUTH DAKOTA BANKERS BENEFIT PLAN TRUST EIN 46-4332220 · last filed 990 for 2024
- COMMUNITY COORDINATED TRANSPORTATION SYSTEM EIN 46-0449059 · last filed 990 for 2025
- INDIAN BOARD OF EDUCATION FOR THE PIERRE INDIAN SCHOOL EIN 46-0315553 · last filed 990 for 2025
- CAPITAL AREA COUNSELING SERVICE INC EIN 46-0305571 · last filed 990 for 2025
- SOUTH DAKOTA HIGH SCHOOL ACTIVITIES ASSOCIATION EIN 46-0226282 · last filed 990 for 2025