Nonprofit · EIN 47-0090915
AMERICAN LEGION
Also known as 0500 HEADQUARTERS
Tax-exempt · LINCOLN, NE 68528
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $1,028,756 | $1,031,943 | -$3,187 | $2,011,148 | $0 | $2,011,148 |
| July 31, 2024 | 990 | $974,381 | $868,084 | $106,297 | $1,958,852 | $0 | $1,958,852 |
| July 31, 2023 | 990 | $1,741,748 | $2,008,353 | -$266,605 | $1,639,042 | $0 | $1,639,042 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $82,144
- Program service revenue
- $777,742
- Investment income
- $142,786
- Net gain from sales of assets
- $96,631
- Net income from gaming
- $18,133
- Net income from sales of inventory
- -$374
- Other revenue
- $26,084
Expenses
- Grants and similar amounts paid
- $30,753
- Compensation of officers, directors and key employees
- $143,237
- Other salaries and wages
- $85,341
- Salaries, compensation and benefits (total)
- $252,129
- Professional fundraising fees
- $0
- Accounting fees
- $15,141
- Occupancy
- $58,028
- Travel
- $41,605
- Program services (functional)
- $1,031,943
Balance sheet and other
- Total assets, start of year
- $1,958,852
- Total assets, end of year
- $2,011,148
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,011,148
- Publicly traded securities
- $1,809,624
- Net assets without donor restrictions
- $1,922,130
- Net assets with donor restrictions
- $89,018
- Gross receipts
- $2,020,370
- Employees
- 5
- Year formed
- 1919
- State of legal domicile
- NE
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID SALAK | PAST ADJUTAN Officer | 40 | $69,849 | $2,092 |
| ERIC MARTIN | ADJUTANT Officer | 40 | $48,358 | $1,476 |
| JOHN HENRY PEARCY | PAST DEPT CO Officer | 1 | $3,750 | $0 |
| MARV DONNELLY | AREA D COMMA Officer | 1 | $3,750 | $0 |
| DON SUCHY | PAST DEPT CO Officer | 1 | $0 | $0 |
| MICHAEL SHERIDAN | AREA A VICE Officer | 1 | $0 | $0 |
| JOHN ARIAS | AREA B VICE Officer | 1 | $0 | $0 |
| TOM CRISMAN | AREA C VICE Officer | 1 | $0 | $0 |
| GARY SONES | DISTRICT 1 C Officer | 1 | $0 | $0 |
| JUDY WALTERS | DEPARTMENT C Officer | 1 | $0 | $0 |
| GERALD BOUSKA | DISTRICT 2 C Officer | 1 | $0 | $0 |
| NICK TRAMP | DISTRICT 3 C Officer | 1 | $0 | $0 |
| KENT HOLMES | DISTRICT 4 C Officer | 1 | $0 | $0 |
| GEOFFERY FLOROM | DISTRICT 5 C Officer | 1 | $0 | $0 |
| BURDETTE CHAPPELL | DISTRICT 6 C Officer | 1 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ADAM SCHWEITZER | DISTRICT 7 C Officer | 1 | $0 |
| JAMES CARMONA | DISTRICT 8 C Officer | 1 | $0 |
| AMIE MORRES | DISTRICT 9 C Officer | 1 | $0 |
| CHARLES TUTTLE | DISTRICT 10 Officer | 1 | $0 |
| ROBERT EYER | DISTRICT 11 Officer | 1 | $0 |
| MARTIN NEAL | DISTRICT 12 Officer | 1 | $0 |
| KEVIN MCKINNEY | DISTRICT 13 Officer | 1 | $0 |
| RONNIE HINDMAND | DISTRICT 15 Officer | 1 | $0 |
| DAN BENES | PAST DEPT CO Officer | 1 | $0 |
990 for the year ended July 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID SALAK | ADJUTANT Officer | 40 | $67,649 | $2,023 |
| ERIC MARTIN | ASST ADJUTAN Officer | 40 | $46,700 | $1,251 |
| DON SUCHY | PAST DEPT CO Officer | 1 | $3,750 | $0 |
| JOHN HENRY PEARCY | PAST DEPT CO Officer | 1 | $3,750 | $0 |
| ROBERT NEEL | AREA A VICE Officer | 1 | $0 | $0 |
| DON PATRAS | AREA B VICE Officer | 1 | $0 | $0 |
| BRENDAN MOORE | AREA C VICE Officer | 1 | $0 | $0 |
| GARY SONES | DISTRICT 1 C Officer | 1 | $0 | $0 |
| JUDY WALTERS | AREA D VICE Officer | 1 | $0 | $0 |
| KELLY HANVEY | DISTRICT 2 C Officer | 1 | $0 | $0 |
| NICK TRAMP | DISTRICT 3 C Officer | 1 | $0 | $0 |
| STEVE STANEC | DISTRICT 4 C Officer | 1 | $0 | $0 |
| SCOTT BELL | DISTRICT 5 C Officer | 1 | $0 | $0 |
| BURDETTE CHAPPELL | DISTRICT 6 C Officer | 1 | $0 | $0 |
| ADAM SCHWEITZER | DISTRICT 7 C Officer | 1 | $0 | $0 |
| RICH KLINGER | DISTRICT 8 C Officer | 1 | $0 | $0 |
| RON WIIEST | DISTRICT 9 C Officer | 1 | $0 | $0 |
| DON NELSON | DISTRICT 10 Officer | 1 | $0 | $0 |
| TOM CRISMAN | DISTRICT 11 Officer | 1 | $0 | $0 |
| MARTIN NEAL | DISTRICT 12 Officer | 1 | $0 | $0 |
| SCOTT BUSS | DISTRICT 13 Officer | 1 | $0 | $0 |
| BRUCE GUBSER | DISTRICT 15 Officer | 1 | $0 | $0 |
| DAN BENES | PAST DEPT CO Officer | 1 | $0 | $0 |
| BOYD YOCHUM | DEPARTMENT C Officer | 1 | $0 | $0 |
990 for the year ended July 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID SALAK | ADJUTANT Officer | 40 | $64,509 | $1,932 |
| BRENT HAGEL-PITT | ASST ADJUTAN Officer | 40 | $50,553 | $1,322 |
| ERIC MARTIN | ASST ADJUTAN Officer | 40 | $7,435 | $0 |
| DON SUCHY | DEPARTMENT C Officer | 1 | $3,750 | $0 |
| DAN BENES | PAST DEPT CO Officer | 1 | $3,750 | $0 |
| JOHN-HENRY PEARCY | SENIOR VICE Officer | 1 | $0 | $0 |
| CARL LORENZEN | AREA A VICE Officer | 1 | $0 | $0 |
| KENNETH MEYER | AREA B VICE Officer | 1 | $0 | $0 |
| RICHARD BINDER | AREA C VICE Officer | 1 | $0 | $0 |
| GENE VON FORELL | AREA D VICE Officer | 1 | $0 | $0 |
| JUDY WALTERS | DISTRICT 1 C Officer | 1 | $0 | $0 |
| KELLY HANVEY | DISTRICT 2 C Officer | 1 | $0 | $0 |
| MIKE ELLIS | DISTRICT 3 C Officer | 1 | $0 | $0 |
| STEVE STANEC | DISTRICT 4 C Officer | 1 | $0 | $0 |
| SCOTT BELL | DISTRICT 5 C Officer | 1 | $0 | $0 |
| JULIE SCHNITZLER | DISTRICT 6 C Officer | 1 | $0 | $0 |
| JERRY SCHULTE | DISTRICT 7 C Officer | 1 | $0 | $0 |
| BRUCE HUSTED | DISTRICT 8 C Officer | 1 | $0 | $0 |
| RON WIIEST | DISTRICT 9 C Officer | 1 | $0 | $0 |
| DON NELSON | DISTRICT 10 Officer | 1 | $0 | $0 |
| TOM CRISMAN | DISTRICT 11 Officer | 1 | $0 | $0 |
| WILLIAM LAWRENCE | DISTRICT 12 Officer | 1 | $0 | $0 |
| SCOTT BUSS | DISTRICT 13 Officer | 1 | $0 | $0 |
| BRUCE GUBSER | DISTRICT 15 Officer | 1 | $0 | $0 |
| GARY WOOTEN | PAST DEPT CO Officer | 1 | $0 | $0 |
| LYLE BARTELS | PAST DEPT CO Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 150 NW 40TH ST STE A, LINCOLN, NE 68528-2223
- Mailing address (990-N for 2017)
- P O Box 7, Arthur NE 69121
- Principal officer (990 for 2024)
- ERIC MARTIN
- Principal officer (990-N for 2017)
- Travis Wenzel, P O Box 7, Arthur NE 69121
- Signed the 990
- ERIC MARTIN, ADJUTANT
- Phone
- (402) 464-6338
- Return prepared by
- BMG CERTIFIED PUBLIC ACCOUNTANTS LLP
Mission
STATE AFFILIATE OF THE NATIONAL AMERICAN LEGION. MISSION IS TO PROMOTE THE WELFARE OF US VETERANS AND THEIR DEPENDENTS, TO PROMOTE AMERICANISM, AND TO PROVIDE EDUCATIONAL AND RECREATIONAL PROGRAMS FOR AMERICAN YOUTH.
Program accomplishments
- PROVIDE ADVOCACY AND SERVICES FOR US VETERANS. PROVIDE EDUCATIONAL AND RECREATIONAL SERVICES FOR YOUTH, INCLUDING JR LAW CADET PROGRAM, LEGION JR BASEBALL, AND SCHOLARSHIPS. PROMOTE AMERICANISM AND SUPPORT LOCAL POSTS THROUGH FLAG SALES.
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 47-0090915
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $2,011,148
- Income (IRS master file)
- $2,020,370
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | – | – | – | IRS |
| 990 | July 2024 | – | – | – | IRS |
| 990 | July 2023 | $1,741,748 | $2,008,353 | $1,639,042 | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990-N for 2017 Officer: Travis Wenzel | July 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | July 2018 | – | – | – | 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 47-0090915.
- 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 2025 (the year ending July 31, 2026) is due December 15, 2026. 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 July 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 names ERIC MARTIN.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended July 31, 2025 lists 24 people; 4 received compensation from the organization, the highest $69,849 (DAVID SALAK, PAST ADJUTAN).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $1,028,756, expenses of $1,031,943 and total assets of $2,011,148 at year end.
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