Nonprofit · EIN 72-0360031
AMERICAN LEGION
Also known as 38 NICHOLSON POST
Tax-exempt · BATON ROUGE, LA 70806
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $35,605 | $52,266 | -$16,661 | $222,273 | $7,903 | $214,370 |
| June 30, 2025 | 990 | $45,610 | $44,922 | $688 | $236,295 | $6,856 | $229,439 |
| June 30, 2024 | 990 | $34,780 | $59,521 | -$24,741 | $231,517 | $6,463 | $225,054 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $16,391
- Membership dues
- $10,640
- Program service revenue
- $0
- Investment income
- $17
- Net rental income
- $9,411
- Net income from sales of inventory
- $9,786
- Other revenue
- $19,197
Expenses
- Grants and similar amounts paid
- $300
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $7,684
- Salaries, compensation and benefits (total)
- $8,334
- Professional fundraising fees
- $0
- Accounting fees
- $6,350
- Depreciation
- $14,112
Balance sheet and other
- Total assets, start of year
- $236,295
- Total assets, end of year
- $222,273
- Total liabilities, end of year
- $7,903
- Net assets, end of year
- $214,370
- Land, buildings and equipment
- $98,373
- Net assets without donor restrictions
- $184,472
- Net assets with donor restrictions
- $29,898
- Gross receipts
- $102,246
- Employees
- 1
- Year formed
- 1920
- State of legal domicile
- LA
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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON BRUMFIELD | BOARD MEMBER Trustee or director | 1 | $0 |
| SEPH COLLINES | BOARD MEMBER Trustee or director | 1 | $0 |
| TONY FANARA | BOARD MEMBER Trustee or director | 1 | $0 |
| JUDY BAXTER | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID REES | BOARD MEMBER Trustee or director | 3 | $0 |
| TONY WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| ARTHUR JOHNSON | CHAPLAIN Trustee or director | 1 | $0 |
| KARL SYNDER | SERVICE OFFICERE Trustee or director | 1 | $0 |
| KEVIN KRICK | SGT-AT-ARMS Trustee or director | 1 | $0 |
| THOMAS PAYTMENT | COMMANDER Officer | 5 | $0 |
| RICHARD ADCOCK | 1ST VICE COMMANDER Officer | 2 | $0 |
| ANNA SANDERS | 2ND VICE COMMANDER Officer | 2 | $0 |
| FRANK MUSCARELLO | 3RD VICE COMMANDER Officer | 1 | $0 |
990 for the year ended June 30, 2025: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY HAWK | BOARD MEMBER Trustee or director | 2 | $0 |
| PATRICIA MILLER | BOARD MEMBER Trustee or director | 1 | $0 |
| RICK MUNCH | BOARD MEMBER Trustee or director | 1 | $0 |
| JUDY BAXTER | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID REES | BOARD MEMBER Trustee or director | 3 | $0 |
| JAMES DUNN | BOARD MEMBER Trustee or director | 1 | $0 |
| ARTHUR JOHNSON | CHAPLAIN Trustee or director | 1 | $0 |
| KARL SYNDER | BOARD MEMBER Trustee or director | 1 | $0 |
| FRANK MUSCARELLO | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN KRICK | SGT-AT-ARMS Trustee or director | 1 | $0 |
| THOMAS PAYTMENT | COMMANDER Officer | 5 | $0 |
| RICHARD ADCOCK | 1ST VICE COMMANDER Officer | 2 | $0 |
| GIDGET MCINTYRE | 2ND VICE COMMANDER Officer | 2 | $0 |
| ANNA SANDERS | 3RD VICE COMMANDER Officer | 1 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY HAWK | BOARD MEMBER Trustee or director | 2 | $0 |
| PATRICIA MILLER | BOARD MEMBER Trustee or director | 1 | $0 |
| RICK MUNCH | BOARD MEMBER Trustee or director | 1 | $0 |
| RICHARD ADCOCK | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID REES | BOARD MEMBER Trustee or director | 3 | $0 |
| JAMES DUNN | BOARD MEMBER Trustee or director | 1 | $0 |
| ARTHUR JOHNSON | CHAPLAIN Trustee or director | 1 | $0 |
| THOMAS PAYTMENT | COMMANDER Officer | 5 | $0 |
| ANNA SANDERS | 1ST VICE COMMANDER Officer | 2 | $0 |
| LOUIS MCINTYRE | 2ND VICE COMMANDER Officer | 2 | $0 |
| JOE LUCIO | 3RD VICE COMMANDER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 151 S WOODDALE BLVD, BATON ROUGE, LA 70806-4724
- In care of
- % OLIVER W MARKHAD
- Principal officer (990 for 2025)
- FRANK MUSCARELLO, 151 S WOODDALE BLVD, BATON ROUGE, LA 708064724
- Signed the 990
- FRANK MUSCARELLO, FINANCE OFFICER
- Phone
- (225) 927-1258
- Return prepared by
- Michael K Glover APAC
Mission
None
Program accomplishments
- The most significant activities are the collection of dues and the rental of the hall for various events.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 72-0360031
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $222,273
- Income (IRS master file)
- $102,246
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $35,605 | $52,266 | $222,273 | XML |
| 990 | June 2025 | $45,610 | $44,922 | $236,295 | XML |
| 990 | June 2024 | $34,780 | $59,521 | $231,517 | XML |
| 990 | June 2023 | $26,138 | $61,834 | $257,764 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 72-0360031).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 72-0360031.
- 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 June 30, 2027) is due November 15, 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 June 2026.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended June 30, 2026 names FRANK MUSCARELLO.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended June 30, 2026 lists 13 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $35,605, expenses of $52,266 and total assets of $222,273 at year end.
Other nonprofits in BATON ROUGE
- OUR LADY OF THE LAKE HOSPITAL INC EIN 72-0423651 · last filed 990 for 2025
- WOMANS HOSPITAL FOUNDATION EIN 72-0652905 · last filed 990 for 2025
- BATON ROUGE GENERAL MEDICAL CENTER EIN 72-1025017 · last filed 990 for 2025
- OUR LADY OF LOURDES REGIONAL MEDICAL CENTER INC EIN 72-0423635 · last filed 990 for 2025
- ST FRANCIS MEDICAL CENTER INC EIN 72-0408970 · last filed 990 for 2025
- FRANCISCAN MISSIONARIES OF OUR LADY HEALTH SYSTEM INC EIN 72-1028323 · last filed 990 for 2025
- PROVIDENT RESOURCES GROUP INC EIN 58-2492101 · last filed 990 for 2024
- MARY BIRD PERKINS CANCER CENTER EIN 23-7010520 · last filed 990 for 2025