Nonprofit · EIN 81-0223709
AMERICAN LEGION
Also known as 87 MANHATTAN INC
Tax-exempt · MANHATTAN, MT 59741
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $337,332 | $377,683 | -$40,351 | $278,870 | $17,882 | $260,988 |
| December 31, 2024 | 990 | $443,724 | $394,112 | $49,612 | $303,221 | $1,882 | $301,339 |
| December 31, 2023 | 990 | $462,143 | $466,800 | -$4,657 | $253,577 | $1,850 | $251,727 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $521
- Membership dues
- $521
- Program service revenue
- $274,185
- Investment income
- $2,564
- Net income from gaming
- $60,062
- Other revenue
- $60,062
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $81,469
- Salaries, compensation and benefits (total)
- $90,155
- Professional fundraising fees
- $0
- Accounting fees
- $3,925
- Occupancy
- $15,086
- Travel
- $1,286
- Depreciation
- $4,977
- Program services (functional)
- $356,980
- Management and general (functional)
- $19,153
- Fundraising (functional)
- $1,550
Balance sheet and other
- Total assets, start of year
- $303,221
- Total assets, end of year
- $278,870
- Total liabilities, end of year
- $17,882
- Net assets, end of year
- $260,988
- Land, buildings and equipment
- $164,279
- Net assets without donor restrictions
- $260,988
- Gross receipts
- $337,332
- Employees
- 17
- Year formed
- 1929
- 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 |
|---|---|---|---|
| DAVID HINCHCLIFF | FINANCIAL OFFIC Officer | 5 | $6,000 |
| DOUG CARLSON | COMMANDER Officer | 1 | $0 |
| GEORGE DEVRIES | 1ST VICE COMMAN Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HINCHCLIFF | FINANCIAL OFFIC Officer | 5 | $6,000 |
| DOUG CARLSON | COMMANDER Officer | 1 | $0 |
| GEORGE DEVRIES | 1ST VICE COMMAN Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HINCHCLIFF | FINANCIAL OFFIC Officer | 5 | $0 |
| DOUG CARLSON | COMMANDER Officer | 1 | $0 |
| GEORGE DEVRIES | 1ST VICE COMMAN Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 218 E MAIN ST, MANHATTAN, MT 59741-2331
- In care of
- % NATHAN ZUSSBLATT
- Mailing address (990-N for 2016)
- PO Box 735, Manhattan MT 59741
- Principal officer (990 for 2025)
- DAVID HINCHCLIFF, PO BOX 914, MANHATTAN, MT 59741
- Signed the 990
- DAVID HINCHCLIFF, Treasurer
- Phone
- (406) 539-7072
- Return prepared by
- ASPIRE CPAS PLLC
Mission
COLLECT AND PROVIDE DUES TO STATE LEGION ORGANIZATION TO FURTHER SERVICES FOR VETERANS AND COMMUNITY. PROVIDE ASSISTANCE TO HOSPITALIZED VETERANS AND FAMILIES. PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS.
Program accomplishments
- PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS. COLLECTED DUES AND PROVIDED DUES TO STATE LEGION ORGANIZATION TO FURTHER SERVICES FOR VETERANS AND COMMUNITY. PROVIDED ASSISTANCE TO HOSPITALIZED VETERANS AND THEIR 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
- 81-0223709
- 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)
- $278,870
- Income (IRS master file)
- $337,332
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $337,332 | $377,683 | $278,870 | XML |
| 990 | December 2024 | $443,724 | $394,112 | $303,221 | XML |
| 990 | December 2023 | $462,143 | $466,800 | $253,577 | XML |
| 990 | December 2022 | $320,940 | $348,484 | $256,384 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 | December 31, 2016 | ≤ $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 81-0223709).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 81-0223709.
- 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 DAVID HINCHCLIFF.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $6,000 (DAVID HINCHCLIFF, FINANCIAL OFFIC).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $337,332, expenses of $377,683 and total assets of $278,870 at year end.
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