Nonprofit · EIN 81-0218265
AMERICAN LEGION
Also known as 0016 FERGUS
Tax-exempt · LEWISTOWN, MT 59457
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $76,649 | $103,420 | -$26,771 | $301,568 | $384 | $301,184 |
| December 31, 2024 | 990 | $107,303 | $90,529 | $16,774 | $328,484 | $529 | $327,955 |
| December 31, 2023 | 990 | $109,717 | $93,442 | $16,275 | $311,713 | $532 | $311,181 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $31,446
- Membership dues
- $16,145
- Program service revenue
- $0
- Investment income
- $2,880
- Net income from gaming
- $156
- Net income from sales of inventory
- $42,167
- Other revenue
- $42,323
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $23,500
- Salaries, compensation and benefits (total)
- $25,470
- Professional fundraising fees
- $0
- Accounting fees
- $7,020
- Occupancy
- $12,012
- Depreciation
- $2,544
- Program services (functional)
- $103,168
- Management and general (functional)
- $252
Balance sheet and other
- Total assets, start of year
- $328,484
- Total assets, end of year
- $301,568
- Total liabilities, end of year
- $384
- Net assets, end of year
- $301,184
- Land, buildings and equipment
- $135,476
- Gross receipts
- $99,842
- Employees
- 10
- Year formed
- 1919
- State of legal domicile
- MT
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 |
|---|---|---|---|
| DEREK MANSEAU | TRUSTEE- CHA Trustee or director | – | $0 |
| KEVIN KEPLER | TRUSTEE Trustee or director | – | $0 |
| STEVE MATTHEIS | TREASURER Trustee or director | – | $0 |
| JENNIFER OATES | TRUSTEE Trustee or director | – | $0 |
| NAOMI SUMMERS | SECRETARY Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM BRYAN AMOUR | TRUSTEE Trustee or director | – | $0 |
| BOB BARBER | TRUSTEE Trustee or director | – | $0 |
| ANTHONY HONEYCUTT | TRUSTEE Trustee or director | – | $0 |
| JOHN PAYNE | VICE COMMAND Officer | – | $0 |
| SANDY YOUNGBAUER | TRUSTEE- CHA Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM BRYAN AMOUR | TRUSTEE Trustee or director | – | $0 |
| BOB BARBER | TRUSTEE Trustee or director | – | $0 |
| ANTHONY HONEYCUTT | TRUSTEE Trustee or director | – | $0 |
| JOHN PAYNE | VICE COMMAND Officer | – | $0 |
| SANDY YOUNGBAUER | TRUSTEE- CHA Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 402 W MAIN ST, LEWISTOWN, MT 59457-2606
- In care of
- % SANDRA K YOUNGBAUER
- Principal officer (990 for 2025)
- DEREK MANSEAU, PO BOX 852, LEWISTOWN, MT 59457
- Signed the 990
- DEREK MANSEAU, TRUSTEE- CHAIR
- Phone
- (406) 538-9086
- Return prepared by
- ARNTZEN & RUCKMAN CPAS PLLP
Mission
VETERANS BENEFITS, AMERICAN LEGION CLUB FOR THE MEMBERS, DONATING TO YOUTH AND OTHER ORGANIZATIONS, PARKING FOR MEMEBERS, MEETING ROOM FOR VFW MEMBERS, STATE DUES
Program accomplishments
- AMERICAN LEGION CLUB- FOR THE ENTERTAINMENT AND RELAXATION OF MEMBERSExpenses $42,029
- STATE DUES- PROVIDES MEMBERS WITH AMERICAN LEGION MAGAZINEExpenses $5,808
- DAV VAN, BOYS STATE, COMMUNITY EVENTSExpenses $14,976
- DEPRECIATION OF CAPITALIZED ASSETS PURCHASED FOR THE IMPROVEMENT OR BETTERMENT OF THE MEMBER'S PROPERTY.Expenses $40,355
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
- 81-0218265
- 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)
- $301,568
- Income (IRS master file)
- $99,842
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $76,649 | $103,420 | $301,568 | XML |
| 990 | December 2024 | $107,303 | $90,529 | $328,484 | IRS |
| 990 | December 2023 | $109,717 | $93,442 | $311,713 | XML |
| 990 | December 2022 | $98,307 | $84,399 | $295,761 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 81-0218265).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 81-0218265.
- 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 DEREK MANSEAU.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 5 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 $76,649, expenses of $103,420 and total assets of $301,568 at year end.
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