Nonprofit · EIN 86-0212057
AMERICAN LEGION
Also known as 36 JOHN P BURNS
Tax-exempt · TUCSON, AZ 85711
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $261,801 | $296,865 | -$35,064 | $552,153 | $1,845 | $550,308 |
| May 31, 2025 | 990 | $274,758 | $273,900 | $858 | $547,565 | $3,228 | $544,337 |
| May 31, 2024 | 990 | $266,998 | $278,903 | -$11,905 | $553,946 | $3,620 | $550,326 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $51,717
- Membership dues
- $31,640
- Program service revenue
- $0
- Investment income
- $3,093
- Net income from fundraising events
- $137,910
- Net income from gaming
- $66,436
- Net income from sales of inventory
- $2,645
- Other revenue
- $206,991
Expenses
- Grants and similar amounts paid
- $29,458
- Benefits paid to members
- $12,883
- Compensation of officers, directors and key employees
- $47,016
- Other salaries and wages
- $38,266
- Salaries, compensation and benefits (total)
- $91,988
- Professional fundraising fees
- $0
- Accounting fees
- $4,455
- Depreciation
- $4,659
- Program services (functional)
- $296,865
Balance sheet and other
- Total assets, start of year
- $547,565
- Total assets, end of year
- $552,153
- Total liabilities, end of year
- $1,845
- Net assets, end of year
- $550,308
- Land, buildings and equipment
- $365,974
- Publicly traded securities
- $109,032
- Gross receipts
- $600,030
- Employees
- 6
- Volunteers
- 40
- Year formed
- 1967
- 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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN SMITH | CLUB MANAGER | 40 | $47,016 |
| JOE COOK | 2ND VICE CMNDR Trustee or director | 5 | $0 |
| MIKE CUMMINGS | PROPERTY TRUSTE Trustee or director | 5 | $0 |
| THERESA COLLINS | PAST COMMANDER Trustee or director | 5 | $0 |
| LYNN HALBERT | HISTORIAN Trustee or director | 5 | $0 |
| PAUL FOSTER | COMMANDER Officer | 5 | $0 |
| CLIFF ANDERSON | CHAPLIN Officer | 5 | $0 |
| TRINA OWENS | FINANCE OFFICER Officer | 5 | $0 |
| ROBERT TERSTEGGE | BOARD MEMBER Officer | 5 | $0 |
| LISETTE ECKMAN | BOARD MEMBER Officer | 5 | $0 |
| DAVID CARLISLE | 1ST VICE CMNDR Officer | 5 | $0 |
| CHARLES THAYER | BOARD MEMBER Officer | 5 | $0 |
| BILL WOOD | SGT AT ARMS Officer | 5 | $0 |
| BRIAN KEMPKER | ADJUTANT Officer | 5 | $0 |
990 for the year ended May 31, 2025: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN SMITH | CLUB MANAGER | 40 | $49,728 |
| ROBERT CUESTAS | 2ND VICE CMNDR Trustee or director | 5 | $0 |
| THERESA COLLINS | PAST COMMANDER Trustee or director | 5 | $0 |
| PAUL FOSTER | COMMANDER Officer | 5 | $0 |
| CLIFF ANDERSON | CHAPLIN Officer | 5 | $0 |
| TRINA OWENS | IST VICE CMNDR Officer | 5 | $0 |
| ROBERT TERSTEGGE | BOARD MEMBER Officer | 5 | $0 |
| LISETTE ECKMAN | FINANCE OFFICER Officer | 5 | $0 |
| DAVID CARLISLE | JUDGE ADVOCATE Officer | 5 | $0 |
| CHUCK THAYER | BOARD MEMBER Officer | 5 | $0 |
| BILL WOOD | SGT AT ARMS Officer | 5 | $0 |
| BRIAN KEMPKER | ADJUTANT Officer | 5 | $0 |
990 for the year ended May 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN SMITH | CLUB MANAGER | 40 | $56,420 |
| ROBERT CUESTAS | BOARD MEMBER Trustee or director | 5 | $0 |
| MIKE KAZAKA | BOARD MEMBER Trustee or director | 5 | $0 |
| THERESA COLLINS | COMMANDER Trustee or director | 5 | $0 |
| AL YOUNG | PAST COMMANDER Officer | 5 | $0 |
| CLIFF ANDERSON | 2ND VICE CMNDR Officer | 5 | $0 |
| PAUL FOSTER | 1ST VICE CMNDR Officer | 5 | $0 |
| SPENCER FIELDS | CHAPLIN Officer | 5 | $0 |
| LISETTE ECKMAN | FINANCE OFFICER Officer | 5 | $0 |
| DAVID CARLISLE | JUDGE ADVOCATE Officer | 5 | $0 |
| JOE COOK | PROPERTY TRUSTE Officer | 5 | $0 |
| BILL WOOD | SGT AT ARMS Officer | 5 | $0 |
| BRIAN KEMPKER | ADJUTANT Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 5845 E 22ND ST, TUCSON, AZ 85711-5528
- Principal officer (990 for 2025)
- PAUL FOSTER, 5845 E 22ND STREET, TUCSON, AZ 85711
- Signed the 990
- KEVIN SMITH, CLUB MANAGER
- Phone
- (520) 447-2700
- Return prepared by
- Lawrence A Pardo CPA
Mission
PROVIDE A PLACE FOR MILITARY VETERANS TO SOCIALIZE AND CONGREGATE, PROVIDEEDUCATION AND AWARENESS OF VETERANS ISSUES TO THE PUBLIC.
Program accomplishments
- SOCIAL GATHERING SERVING 1475 MEMBERS. SERVING FOOD AND REFRESHMENTS IN A SOCIALSETTING. RESTRICTED TO MEMBERS ONLY. THIS PROVIDES A PLACE FOR MILITARY VETERANSTO SOCIALIZE AND CONGREGATE.
- SPECIAL EVENTS, GOLF TOURNAMENTS, HORSESHOE POKER AND OTHER GAMES, DESIGNED TO ENHANCE THE SOCIALIZATION OF MILITARY VETERANS AND SERVE THE COMMUNITY AT LARGE.
- SOCIAL EVENTS. I.E. MOTORCYCLE RUNS CONSISTING OF MEMBERS DESIGNED TO PROMOTEAWARENESS OF MILITARY VETERAN ISSUES AND PROFIDE ASSISTANCE TO VETERANS AND THE COMMUNITY AT LARGE.
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0212057
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1967
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $552,153
- Income (IRS master file)
- $600,030
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $261,801 | $296,865 | $552,153 | XML |
| 990 | May 2025 | $274,758 | $273,900 | $547,565 | XML |
| 990 | May 2024 | $266,998 | $278,903 | $553,946 | XML |
| 990 | May 2023 | $274,619 | $247,657 | $575,092 | IRS |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | 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 86-0212057).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 86-0212057.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1967.
- 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 May 31, 2027) is due October 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 May 2026.
- Who is the principal officer of AMERICAN LEGION?
- The 990 for the year ended May 31, 2026 names PAUL FOSTER.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended May 31, 2026 lists 14 people; 1 received compensation from the organization, the highest $47,016 (KEVIN SMITH, CLUB MANAGER).
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $261,801, expenses of $296,865 and total assets of $552,153 at year end.
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