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American Legion

0029 Richard F Smith Inc
  • Jackson, MI
  • Tax-exempt since March 1946
  • EIN: 38-6068656

Organization summary

Type of Nonprofit

Designated as a Posts or organizations of past or present members of the armed forces.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$354k (2024)

Expenses
$298k (2024)

Total Assets
$282k (2024)

Total Liabilities
$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$353,919
Expenses
$297,605
Net Income
$56,314
Net Assets
$282,493
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,060
3.4%
Program Services $1,086
0.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $10,139
2.9%
Net Fundraising $321,152
90.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $51,839
17.4%
Assets/Debt
Total Assets $282,493
Total Liabilities $0
Net Assets $282,493
Compensation
Key Employees and Officers Compensation Related Other
Rusell Melville (Trustee) $0 $0 $0
Richard L Arnold (Trustee) $0 $0 $0
Dennis L Keeder (Trustee) $0 $0 $0
Robert Star (Adjutant) $0 $0 $0
Robert Locke (Past Commander) $0 $0 $0
David G Mooberry (Service Officer) $0 $0 $0
Dale Stevens (Sgt At Arms) $0 $0 $0
Ronald Ebersole (Commander) $0 $0 $0
Michele Shew (1st Vice Commander) $0 $0 $0
Richard Handy (Finance Officer) $0 $0 $0
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Document Links

990
Filed on April 29, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$344,951
Expenses
$265,564
Net Income
$79,387
Net Assets
$226,179
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,719
3.7%
Program Services $1,670
0.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $312,760
90.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,918
2.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $44,916
16.9%
Assets/Debt
Total Assets $226,179
Total Liabilities $0
Net Assets $226,179
Compensation
Key Employees and Officers Compensation Related Other
Robert Locke (Past Commander) $0 $0 $0
Rusell Melville (Trustee) $0 $0 $0
Richard L Arnold (Trustee) $0 $0 $0
Jerry Nichols (Trustee) $0 $0 $0
Dennis L Keeder (Trustee) $0 $0 $0
David G Mooberry (Service Officer) $0 $0 $0
Dale Stevens (Sgt At Arms) $0 $0 $0
Donald L Moody (Chaplain) $0 $0 $0
Aaron Stern (Historian) $0 $0 $0
Robert Star (Adjutant) $0 $0 $0
Ronald Ebersole (Commander) $0 $0 $0
Michele Shew (1st Vice Commander) $0 $0 $0
Richard Handy (Finance Officer) $0 $0 $0
Kevin Taylor (2nd Vice Commander) $0 $0 $0
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Document Links

990
Filed on May 4, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$311,511
Expenses
$404,386
Net Income
-$92,875
Net Assets
$146,792
Notable Sources of Revenue Percent of Total Revenue
Contributions $22,480
7.2%
Program Services $143,651
46.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $14,310
4.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $131,070
42.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $43,430
10.7%
Assets/Debt
Total Assets $146,792
Total Liabilities $0
Net Assets $146,792
Compensation
Key Employees and Officers Compensation Related Other
Rusell Melville (Trustee) $0 $0 $0
Richard L Arnold (Trustee) $0 $0 $0
Dennis L Keeder (Trustee) $0 $0 $0
Jerry Nichols (Trustee) $0 $0 $0
Robert L Locke (Commander) $0 $0 $0
Richard Handy (1st Vice Commander) $0 $0 $0
Theodore A Cusick (Finance Officer) $0 $0 $0
David G Mooberry (Service Officer) $0 $0 $0
Dale Stevens (Sgt At Arms) $0 $0 $0
Donald L Moody (Chaplain) $0 $0 $0
Aaron Stern (Historian) $0 $0 $0
Robert L Hamel (Past Commander) $0 $0 $0
Richard Meyers (2nd Vice Commander) $0 $0 $0
Robert Star (Adjutant) $0 $0 $0
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Document Links

990
Filed on May 15, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$240,082
Expenses
$218,876
Net Income
$21,206
Net Assets
$239,667
Notable Sources of Revenue Percent of Total Revenue
Contributions $68,955
28.7%
Program Services $7,229
3.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $5,900
2.5%
Net Fundraising $88,624
36.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $39,541
18.1%
Assets/Debt
Total Assets $239,667
Total Liabilities $0
Net Assets $239,667
Compensation
Key Employees and Officers Compensation Related Other
Rusell Melville (Trustee) $0 $0 $0
Floyd Covey (Trustee) $0 $0 $0
Richard L Arnold (Trustee) $0 $0 $0
Dennis L Keeder (Trustee) $0 $0 $0
Robert L Locke (Commander) $0 $0 $0
Richard Handy (1st Vice Commander) $0 $0 $0
Jeremiah Andrus Jr (2nd Vice Commander) $0 $0 $0
Deana Minder (Adjutant) $0 $0 $0
Theodore A Cusick (Finance Officer) $0 $0 $0
David G Mooberry (Service Officer) $0 $0 $0
Dale Stevens (Sgt At Arms) $0 $0 $0
Donald L Moody (Chaplain) $0 $0 $0
Aaron Stern (Historian) $0 $0 $0
Robert L Hamel (Past Commander) $0 $0 $0
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Document Links

990
Filed on May 5, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$133,492
Expenses
$157,555
Net Income
-$24,063
Net Assets
$218,461
Notable Sources of Revenue Percent of Total Revenue
Contributions $45,518
34.1%
Program Services $4,797
3.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $3,650
2.7%
Net Fundraising $79,527
59.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $218,461
Total Liabilities $0
Net Assets $218,461
Compensation
Key Employees and Officers Compensation Related Other
Rusell Melville (Trustee) $0 $0 $0
Floyd Covey (Trustee) $0 $0 $0
Richard L Arnold (Trustee) $0 $0 $0
Dennis L Keeder (Trustee) $0 $0 $0
Robert L Locke (Commander) $0 $0 $0
Richard Handy (1st Vice Commander) $0 $0 $0
Jeremiah Andrus Jr (2nd Vice Commander) $0 $0 $0
Deana Minder (Adjutant) $0 $0 $0
Theodore A Cusick (Finance Officer) $0 $0 $0
David G Mooberry (Service Officer) $0 $0 $0
Robert L Hamel (Past Commander) $0 $0 $0
Dale Stevens (Sgt At Arms) $0 $0 $0
Arthur Bailow (Historian) $0 $0 $0
Donald L Moody (Chaplin) $0 $0 $0
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Document Links

990
Filed on Nov. 12, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$298,420
Expenses
$257,697
Net Income
$40,723
Net Assets
$242,524
Notable Sources of Revenue Percent of Total Revenue
Contributions $113,581
38.1%
Program Services $11,645
3.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $13,222
4.4%
Net Fundraising $159,980
53.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $242,524
Total Liabilities $0
Net Assets $242,524

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$114,420
Expenses
$250,660
Net Income
-$136,240
Net Assets
$201,801
Notable Sources of Revenue Percent of Total Revenue
Contributions $101,348
88.6%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $12,896
11.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $176
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $201,801
Total Liabilities $0
Net Assets $201,801

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$273,322
Expenses
$234,792
Net Income
$38,530
Net Assets
$166,697
Notable Sources of Revenue Percent of Total Revenue
Contributions $106,752
39.1%
Program Services $4,410
1.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $14,367
5.3%
Net Fundraising $147,793
54.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $166,697
Total Liabilities $0
Net Assets $166,697

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$269,262
Expenses
$230,322
Net Income
$38,940
Net Assets
$128,366
Notable Sources of Revenue Percent of Total Revenue
Contributions $106,797
39.7%
Program Services $4,712
1.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $13,063
4.9%
Net Fundraising $144,709
53.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $128,366
Total Liabilities $0
Net Assets $128,366

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$263,721
Expenses
$225,959
Net Income
$37,762
Net Assets
$85,427
Notable Sources of Revenue Percent of Total Revenue
Contributions $99,083
37.6%
Program Services $4,429
1.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $13,085
5.0%
Net Fundraising $147,123
55.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $85,427
Total Liabilities $0
Net Assets $85,427

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$215,647
Expenses
$198,056
Net Income
$17,591
Net Assets
$51,665
Notable Sources of Revenue Percent of Total Revenue
Contributions $78,713
36.5%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $14,322
6.6%
Net Fundraising $122,610
56.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $51,665
Total Liabilities $0
Net Assets $51,665

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$210,032
Expenses
$186,311
Net Income
$23,721
Net Assets
$34,075
Notable Sources of Revenue Percent of Total Revenue
Contributions $69,576
33.1%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $13,744
6.5%
Net Fundraising $126,711
60.3%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $34,075
Total Liabilities $0
Net Assets $34,075

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$134,790
Expenses
$129,221
Net Income
$5,569
Net Assets
$19,028
Notable Sources of Revenue Percent of Total Revenue
Contributions $110,303
81.8%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $15,561
11.5%
Net Fundraising $8,925
6.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $19,028
Total Liabilities $0
Net Assets $19,028

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$111,941
Expenses
$115,566
Net Income
-$3,625
Net Assets
$10,133
Notable Sources of Revenue Percent of Total Revenue
Contributions $96,591
86.3%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $6,849
6.1%
Net Fundraising $8,500
7.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,008
26.0%
Assets/Debt
Total Assets $10,133
Total Liabilities $0
Net Assets $10,133

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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