Nonprofit · EIN 86-0088687
AMERICAN LEGION
Also known as 44 SIPE-PETERSON AZ POST
Tax-exempt · SCOTTSDALE, AZ 85251
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $215,590 | $252,772 | -$37,182 | $783,077 | $31,105 | $751,972 |
| December 31, 2024 | 990 | $328,292 | $246,939 | $81,353 | $801,308 | $12,154 | $789,154 |
| December 31, 2023 | 990 | $278,165 | $192,638 | $85,527 | $715,963 | $8,162 | $707,801 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $33,828
- Membership dues
- $25,812
- Program service revenue
- $0
- Investment income
- $3,575
- Net rental income
- $10,801
- Net income from fundraising events
- $4,627
- Net income from gaming
- $72,168
- Net income from sales of inventory
- $90,591
- Other revenue
- $178,187
Expenses
- Grants and similar amounts paid
- $21,483
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $23,915
- Occupancy
- $55,264
- Depreciation
- $18,860
- Program services (functional)
- $228,070
- Management and general (functional)
- $24,702
Balance sheet and other
- Total assets, start of year
- $801,308
- Total assets, end of year
- $783,077
- Total liabilities, end of year
- $31,105
- Net assets, end of year
- $751,972
- Land, buildings and equipment
- $601,685
- Gross receipts
- $488,799
- Employees
- 0
- Volunteers
- 35
- Year formed
- 1937
- State of legal domicile
- AZ
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 |
|---|---|---|---|
| BILLY MARTIN | Chaplain Trustee or director | 1 | $0 |
| Randy Thomas | Historian Trustee or director | 1 | $0 |
| Greg Sternizske | Executive Comm Trustee or director | 1 | $0 |
| Linda Esposito | Exec Committee Trustee or director | 1 | $0 |
| Herb Durbin | Adjutant Trustee or director | 1 | $0 |
| Richard Grant | Executive Comm Trustee or director | 1 | $0 |
| Sally Tournay | Executive Comm Trustee or director | 1 | $0 |
| Billy Estes | SRGT AT ARMS Trustee or director | 1 | $0 |
| Rodger Wells | Judge Advocate Trustee or director | 1 | $0 |
| Gary Johnson | Executive Comm Trustee or director | 1 | $0 |
| Gene Houk | Trustee Trustee or director | 1 | $0 |
| Bernard Lishinski | ASST ADJUDANT Trustee or director | 1 | $0 |
| RON IHSEN | Trustee Trustee or director | 1 | $0 |
| Ed Bogonovich | Trustee Trustee or director | 1 | $0 |
| Tom Ghrist | SR VICE COMMAND Trustee or director | 1 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael F Moore | JR VICE COMMAND Officer | 10 | $0 |
| Thomas Hughes | Finance Officer Officer | 15 | $0 |
| Thomas Smith | COMMANDER Officer | 15 | $0 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILLY MARTIN | Chaplain Trustee or director | 0 | $0 |
| Mike Ragole | Executive Comm Trustee or director | 0 | $0 |
| Ron F Smith | Commander Trustee or director, Officer | 2 | $0 |
| Herb Durbin | Adjutant Trustee or director | 0 | $0 |
| Richard Grant | Executive Comm Trustee or director | 0 | $0 |
| Sally Tournay | Executive Comm Trustee or director | 0 | $0 |
| Billy Estes | SRGT AT ARMS Trustee or director | 0 | $0 |
| Wayne Marsh | Judge Advocate Trustee or director | 0 | $0 |
| Gary Johnson | Executive Comm Trustee or director | 0 | $0 |
| Gene Houk | Executive Comm Trustee or director | 0 | $0 |
| Bernard Lishinski | ASST ADJUDANT Trustee or director | 0 | $0 |
| Keith Thomas | Trustee Trustee or director | 0 | $0 |
| RON IHSEN | Trustee Trustee or director | 0 | $0 |
| Ed Bogonovich | Trustee Trustee or director | 0 | $0 |
| Tom Ghrist | SERVICE OFFICER Trustee or director | 0 | $0 |
| Thomas Smith | HISTORIAN Trustee or director | 0 | $0 |
| Randy Thomas | Sr Vice Commndr Officer | 3 | $0 |
| Michael F Moore | JR VICE COMMAND Officer | 3 | $0 |
| Thomas Hughes | Finance Officer Officer | 15 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILLY MARTIN | Chaplain Trustee or director | 0 | $0 |
| Mike Hatounian | Executive Comm Trustee or director | 0 | $0 |
| Ron Smith | Exec Committee Trustee or director | 0 | $0 |
| Rodger Wells | Adjutant/Ex Com Trustee or director | 0 | $0 |
| Milt Jesman | Executive Comm Trustee or director | 3 | $0 |
| Billy Estes | SRGT AT ARMS Trustee or director | 0 | $0 |
| Barry MacMurray | Executive Comm Trustee or director | 0 | $0 |
| John Barber | Trustee Trustee or director | 0 | $0 |
| Keith Thomas | Trustee Trustee or director | 0 | $0 |
| RON IHSEN | Trustee Trustee or director | 0 | $0 |
| Ed Bogonovich | Historian Trustee or director | 0 | $0 |
| Randy Amos | Commander Officer | 0 | $0 |
| Michael Moore | JR VICE COMMAND Officer | 3 | $0 |
| Thomas Smith | Finance Officer Officer | 5 | $0 |
| Scott Lane | SR VICE COMMAND Officer | 3 | $0 |
| Wayne Marsh | Service Officer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 7145 E SECOND STREET, SCOTTSDALE, AZ 85251-5575
- In care of
- % JOHN J HYDE
- Signed the 990
- Thomas Hughes, Financial Officer
- Phone
- (480) 941-0130
- Website
- www.azpost44.org
- Return prepared by
- Sandra J Stevens CPA LLC
Mission
Patriotic veterans organization committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans.
Program accomplishments
- Advocate patriotism and honor, promote strong national security, provide financial assistance to other 501(c)(3) organizations and continued devotion to well being of servicemembers and veterans.
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
- 86-0088687
- 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)
- $783,077
- Income (IRS master file)
- $488,799
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $215,590 | $252,772 | $783,077 | IRS |
| 990 | December 2024 | $328,292 | $246,939 | $801,308 | IRS |
| 990 | December 2023 | $278,165 | $192,638 | $715,963 | XML |
| 990 | December 2022 | $231,706 | $202,515 | $633,079 | 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 86-0088687).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 86-0088687.
- 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 are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 18 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 $215,590, expenses of $252,772 and total assets of $783,077 at year end.
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