Nonprofit · EIN 47-6042589
AMERICAN LEGION
Also known as 0307 COWNIE-CHURCH
Tax-exempt · S SIOUX CITY, NE 68776
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $86,507 | $75,004 | $11,503 | $227,235 | $1,648 | $225,587 |
| December 31, 2024 | 990 | $62,819 | $72,612 | -$9,793 | $213,470 | $1,915 | $211,555 |
| December 31, 2023 | 990 | $62,893 | $64,145 | -$1,252 | $223,220 | $1,872 | $221,348 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,356
- Membership dues
- $4,297
- Program service revenue
- $0
- Investment income
- $1,870
- Net rental income
- $7,560
- Net income from fundraising events
- $1,651
- Net income from gaming
- $17,320
- Net income from sales of inventory
- $40,750
- Other revenue
- $67,281
Expenses
- Grants and similar amounts paid
- $2,128
- Benefits paid to members
- $2,128
- Other salaries and wages
- $27,709
- Salaries, compensation and benefits (total)
- $27,709
- Professional fundraising fees
- $0
- Accounting fees
- $785
- Depreciation
- $6,487
Balance sheet and other
- Total assets, start of year
- $213,470
- Total assets, end of year
- $227,235
- Total liabilities, end of year
- $1,648
- Net assets, end of year
- $225,587
- Land, buildings and equipment
- $93,247
- Net assets without donor restrictions
- $225,587
- Gross receipts
- $135,500
- Employees
- 6
- Year formed
- 1921
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY BROSTAD | DIRECTOR Trustee or director | – | $0 |
| MIKE CHEEVER | DIRECTOR Trustee or director | – | $0 |
| JEFF FINKEN | ADJUNCT Trustee or director | – | $0 |
| WILLIAM GARVEY | DIRECTOR Trustee or director | – | $0 |
| JARED JUNGE | FINANCIAL OF Trustee or director | – | $0 |
| JOHN LUDWICK | COMMANDER Officer | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY BROSTAD | DIRECTOR Trustee or director | – | $0 |
| MIKE CHEEVER | DIRECTOR Trustee or director | – | $0 |
| JEFF FINKEN | ADJUNCT Trustee or director | – | $0 |
| WILLIAM GARVEY | DIRECTOR Trustee or director | – | $0 |
| BRIAN MARSHALL | FINANCIAL OF Trustee or director | – | $0 |
| JOHN LUDWICK | COMMANDER Officer | – | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY BROSTAD | DIRECTOR Trustee or director | 1 | $0 |
| MIKE CHEEVER | DIRECTOR Trustee or director | 1 | $0 |
| JEFF FINKEN | ADJUNCT Trustee or director | 1 | $0 |
| WILLIAM GARVEY | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN MARSHALL | FINANCIAL OF Trustee or director | 1 | $0 |
| JOHN LUDWICK | COMMANDER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 661, S SIOUX CITY, NE 68776-0661
- Principal officer (990 for 2025)
- JOHN LUDWICK, PO BOX 661, SOUTH SIOUX CITY, NE 68776
- Signed the 990
- JOHN LUDWICK, COMMANDER
- Return prepared by
- WEBER ACCOUNTING & TAX SERVICES LLC
Mission
SUPPORT CURRENT VETERANS AND PERFORM FUNERAL RIGHTS FOR MEMBERS FAMILIES.
Program accomplishments
- SUPPORT CURRENT VETERANS AND PERFORM FUNERAL RIGHTS FOR MEMBERS FAMILIES.
- SUPPORT CURRENT VETERANS AND PERFORM FUNERAL RIGHTS FOR MEMBERS FAMILIES.
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
- 47-6042589
- 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)
- $227,235
- Income (IRS master file)
- $135,500
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $86,507 | $75,004 | $227,235 | IRS |
| 990 | December 2024 | $62,819 | $72,612 | $213,470 | XML |
| 990 | December 2023 | $62,893 | $64,145 | $223,220 | XML |
| 990 | December 2022 | $65,502 | $68,567 | $223,710 | 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 47-6042589).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 47-6042589.
- 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 JOHN LUDWICK.
- 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 $86,507, expenses of $75,004 and total assets of $227,235 at year end.
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