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American Legion

18 Dept Of Iowa

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
$763k (2023)

Expenses
$893k (2023)

Total Assets
$807k (2023)

Total Liabilities
$193k (2023)

Source: Form 990 tax filings from 2011 to 2023

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 June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$762,577
Expenses
$893,185
Net Income
-$130,608
Net Assets
$614,000
Notable Sources of Revenue Percent of Total Revenue
Contributions $157,844
20.7%
Program Services $524,673
68.8%
Investment Income $4,010
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $2,381
0.3%
Net Inventory Sales $0
Other Revenue $55,039
7.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $151,885
17.0%
Professional Fundraising Fees $0
Other Salaries and Wages $210,569
23.6%
Assets/Debt
Total Assets $807,323
Total Liabilities $193,323
Net Assets $614,000
Compensation
Key Employees and Officers Compensation Related Other
John A Derner (Department Adjutant) $78,337 $0 $16,653
Shane Pankonen (Department Service Officer) $38,614 $0 $16,491
Robert Waugh (Past Department Commander) $0 $0 $0
Dennis Soppe (National Executive Committ) $0 $0 $0
Kenneth Rochholz (Alternate Nec) $0 $0 $0
Jennifer Rehbein (Department Vice Commander) $0 $0 $0
Daniel Boberg (Department Vice Commander) $0 $0 $0
Randy Johnson (Department Commander) $0 $0 $0
Gary Whipple (Department Vice Commander) $0 $0 $0
Marvin Carr (Department Vice Commander) $0 $0 $0
Charlie Bowser (Department Finance Officer) $0 $0 $0
Dwight Dinkla (Department Judge Advocate) $0 $0 $0
Whitney Smith Mcintosh (Department Chaplain) $0 $0 $0
Steve Colcord (Department Sergeant At Arm) $0 $0 $0
James Kessler (Past Department Commander) $0 $0 $0
Scott Moline (Past Department Commander) $0 $0 $0
Steve Dixon (Department Historian) $0 $0 $0
Samuel Johnson (Department Vice Commander) $0 $0 $0
Gerald Becker (2 Nd District) $0 $0 $0
Jeffery Large (3 Rd District) $0 $0 $0
Francis Kies (4 Th District) $0 $0 $0
Samuel Blumer (5 Th District) $0 $0 $0
Tim Mclaughlin (6 Th District) $0 $0 $0
Amy Muse (7 Th District) $0 $0 $0
Kenneth Fields (8 Th District) $0 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$871,492
Expenses
$879,567
Net Income
-$8,075
Net Assets
$739,595
Notable Sources of Revenue Percent of Total Revenue
Contributions $148,399
17.0%
Program Services $554,195
63.6%
Investment Income $199
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $139,798
16.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $141,066
16.0%
Professional Fundraising Fees $0
Other Salaries and Wages $212,013
24.1%
Assets/Debt
Total Assets $887,968
Total Liabilities $148,373
Net Assets $739,595
Compensation
Key Employees and Officers Compensation Related Other
John A Derner (Department Adjutant) $77,006 $0 $14,676
Shane Pankonen (Department Service Officer) $38,614 $0 $14,356
Robert Waugh (Department Commander) $0 $0 $0
Dennis Soppe (National Executive Committ) $0 $0 $0
Kenneth Rochholz (Alternate Nec) $0 $0 $0
Richard Hogan (Department Vice Commander) $0 $0 $0
Daniel Boberg (Department Vice Commander) $0 $0 $0
Randy Johnson (Department Vice Commander) $0 $0 $0
Donald Swan (Department Vice Commander) $0 $0 $0
Thomas Ryan (Department Vice Commander) $0 $0 $0
Kenneth Danilson (Department Finance Officer) $0 $0 $0
Dwight Dinkla (Department Judge Advocate) $0 $0 $0
Daniel Mcclure (Department Chaplain) $0 $0 $0
Steve Colcord (Department Sergeant At Arm) $0 $0 $0
James Kessler (Past Department Commander) $0 $0 $0
John Moline (Past Department Commander) $0 $0 $0
Mike Etzel (Past Department Commander) $0 $0 $0
Samuel Johnson (1 St District) $0 $0 $0
Gerald Becker (2 Nd District) $0 $0 $0
Jeffery Large (3 Rd District) $0 $0 $0
Francis Kies (4 Th District) $0 $0 $0
Samuel Blumer (5 Th District) $0 $0 $0
Jennifer Monserud (6 Th District) $0 $0 $0
Amy Muse (7 Th District) $0 $0 $0
Kenneth Fields (8 Th District) $0 $0 $0

Document Links

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$880,598
Expenses
$920,626
Net Income
-$40,028
Net Assets
$747,670
Notable Sources of Revenue Percent of Total Revenue
Contributions $216,054
24.5%
Program Services $561,385
63.8%
Investment Income $598
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $81,727
9.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $141,697
15.4%
Professional Fundraising Fees $0
Other Salaries and Wages $268,496
29.2%
Assets/Debt
Total Assets $912,267
Total Liabilities $164,597
Net Assets $747,670
Compensation
Key Employees and Officers Compensation Related Other
John A Derner (Department Adjutant) $75,900 $0 $12,388
Shane Pankonen (Department Service Officer) $35,954 $0 $12,207
James Kessler (Department Commander) $0 $0 $0
Jerry Sebben (National Executive Committ) $0 $0 $0
Dennis Soppe (Alternate Nec) $0 $0 $0
Richard Hogan (Department Vice Commander) $0 $0 $0
Darrin Alderson (Department Vice Commander) $0 $0 $0
Robert Onken (Department Vice Commander) $0 $0 $0
Joseph Jardon (Department Vice Commander) $0 $0 $0
Robert Waugh (Department Vice Commander) $0 $0 $0
Kenneth Danilson (Department Finance Officer) $0 $0 $0
Dwight Dinkla (Department Judge Advocate) $0 $0 $0
Donald Arns (Department Historian) $0 $0 $0
James Fenceroy (Department Chaplain) $0 $0 $0
Stanley Elliott (Department Sergeant At Arm) $0 $0 $0
Kenneth Rochholz (Past Department Commander) $0 $0 $0
John Moline (Past Department Commander) $0 $0 $0
Mike Etzel (Past Department Commander) $0 $0 $0
Steve Colcord (1 St District) $0 $0 $0
Roger Norfolk (2 Nd District) $0 $0 $0
Laverne Travis (3 Rd District) $0 $0 $0
Daniel Boberg (4 Th District) $0 $0 $0
Randy Johnson (5 Th District) $0 $0 $0
Robert Colin (6 Th District) $0 $0 $0
Gary Whipple (7 Th District) $0 $0 $0

Document Links

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,107,042
Expenses
$941,071
Net Income
$165,971
Net Assets
$787,698
Notable Sources of Revenue Percent of Total Revenue
Contributions $399,739
36.1%
Program Services $596,156
53.9%
Investment Income $2,180
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $81,187
7.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $178,852
19.0%
Professional Fundraising Fees $0
Other Salaries and Wages $257,541
27.4%
Assets/Debt
Total Assets $1,000,112
Total Liabilities $212,414
Net Assets $787,698
Compensation
Key Employees and Officers Compensation Related Other
John A Derner (Department Adjutant) $73,500 $0 $12,377
Scott Zach (Department Service Officer) $37,436 $0 $4,946
Gary Carter (Department Service Officer) $36,813 $0 $6,971
James Kessler (Department Commander) $0 $0 $0
Jerry Sebben (National Executive Committ) $0 $0 $0
Dennis Soppe (Alternate Nec) $0 $0 $0
Richard Hogan (Department Vice Commander) $0 $0 $0
Stanley Merrell (Department Vice Commander) $0 $0 $0
Robert Onken (Department Vice Commander) $0 $0 $0
Joseph Jardon (Department Vice Commander) $0 $0 $0
Robert Waugh (Department Vice Commander) $0 $0 $0
Kenneth Danilson (Department Finance Officer) $0 $0 $0
Dwight Dinkla (Department Judge Advocate) $0 $0 $0
Stanley Elliott (Department Historian) $0 $0 $0
James Fenceroy (Department Chaplain) $0 $0 $0
David Honse (Department Sergeant At Arm) $0 $0 $0
Kenneth Rochholz (Past Department Commander) $0 $0 $0
John Moline (Past Department Commander) $0 $0 $0
Mike Etzel (Past Department Commander) $0 $0 $0
Steve Colcord (1 St District) $0 $0 $0
Roger Norfolk (2 Nd District) $0 $0 $0
Daniel Huntley (3 Rd District) $0 $0 $0
Daniel Boberg (4 Th District) $0 $0 $0
Randy Johnson (5 Th District) $0 $0 $0
Patrick Phillips (6 Th District) $0 $0 $0

Document Links

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$962,294
Expenses
$1,077,831
Net Income
-$115,537
Net Assets
$621,727
Notable Sources of Revenue Percent of Total Revenue
Contributions $152,939
15.9%
Program Services $615,733
64.0%
Investment Income $2,626
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $175,515
18.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $125,801
11.7%
Professional Fundraising Fees $0
Other Salaries and Wages $270,715
25.1%
Assets/Debt
Total Assets $825,905
Total Liabilities $204,178
Net Assets $621,727
Compensation
Key Employees and Officers Compensation Related Other
John A Derner (Department Adjutant) $79,970 $0 $10,549
Gary Carter (Department Service Officer) $45,800 $0 $600
John Moline (Department Commander) $0 $0 $0
Jerry Sebben (National Executive Committeeman) $0 $0 $0
Dennis Soppe (Alternate Nec) $0 $0 $0
Richard Bullock (Department Vice Commander) $0 $0 $0
Robert Waugh (Department Vice Commander) $0 $0 $0
Robert Onken (Department Vice Commander) $0 $0 $0
Marvin Carr (Department Vice Commander) $0 $0 $0
Peter Madsen (Department Vice Commander) $0 $0 $0
Kenneth Danilson (Department Finance Officer) $0 $0 $0
Dwight Dinkla (Department Judge Advocate) $0 $0 $0
Stanley Elliott (Department Historian) $0 $0 $0
Daniel Mcclure (Department Chaplain) $0 $0 $0
Brian Ring (Department Sergeant At Arms) $0 $0 $0
James Perterson (Past Department Commander) $0 $0 $0
Michael Etzel (Past Department Commander) $0 $0 $0
Kenneth Rochholz (Past Department Commander) $0 $0 $0
John Phillips (1 St District) $0 $0 $0
Richard Hogan (2 Nd District) $0 $0 $0
Robert Daniel (3 Rd District) $0 $0 $0
Daniel Boberg (4 Th District) $0 $0 $0
Darrin Alderson (5 Th District) $0 $0 $0
Stanley Merrell (6 Th District) $0 $0 $0
Joseph Jardon (7 Th District) $0 $0 $0

Document Links

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,002,849
Expenses
$908,283
Net Income
$94,566
Net Assets
$737,264
Notable Sources of Revenue Percent of Total Revenue
Contributions $248,233
24.8%
Program Services $644,529
64.3%
Investment Income $1,598
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $81,811
8.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $134,010
14.8%
Professional Fundraising Fees $0
Other Salaries and Wages $280,595
30.9%
Assets/Debt
Total Assets $969,473
Total Liabilities $232,209
Net Assets $737,264
Compensation
Key Employees and Officers Compensation Related Other
John A Derner (Department Adjutant) $108,429 $0 $10,660
Gary Carter (Department Service Officer) $45,030 $0 $600
Michael Etzel (Department Commander) $0 $0 $0
Jerry Sebben (National Executive Committeeman) $0 $0 $0
Dennis Soppe (Alternate Nec) $0 $0 $0
Edward Fontes (Department Vice Commander) $0 $0 $0
Gary Haeffner (Department Vice Commander) $0 $0 $0
Timothy Mclaughlin (Department Vice Commander) $0 $0 $0
Brian Ring (Department Vice Commander) $0 $0 $0
James Dean (Department Vice Commander) $0 $0 $0
Kenneth Danilson (Department Finance Officer) $0 $0 $0
Dwight Dinkla (Department Judge Advocate) $0 $0 $0
Donald Arns (Department Historian) $0 $0 $0
Daniel Mcclure (Department Chaplain) $0 $0 $0
Roger Norfolk (Department Sergeant At Arm) $0 $0 $0
Ron Struble (Past Department Commander) $0 $0 $0
James Peterson (Past Department Commander) $0 $0 $0
Kenneth Rochholz (Past Department Commander) $0 $0 $0
Robert Waugh (1 St District) $0 $0 $0
Richard Hogan (2 Nd District) $0 $0 $0
Robert Wenger (3 Rd District) $0 $0 $0
Robert Onken (4 Th District) $0 $0 $0
Darrin Alderson (5 Th District) $0 $0 $0
Brent Spear (6 Th District) $0 $0 $0
Dean Olson (7 Th District) $0 $0 $0

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$958,734
Expenses
$964,800
Net Income
-$6,066
Net Assets
$642,698
Notable Sources of Revenue Percent of Total Revenue
Contributions $154,691
16.1%
Program Services $673,765
70.3%
Investment Income $1,110
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$38
Net Inventory Sales $0
Other Revenue $79,515
8.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $161,810
16.8%
Professional Fundraising Fees $605
0.1%
Other Salaries and Wages $317,394
32.9%
Assets/Debt
Total Assets $846,952
Total Liabilities $204,254
Net Assets $642,698

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$990,869
Expenses
$892,431
Net Income
$98,438
Net Assets
$648,764
Notable Sources of Revenue Percent of Total Revenue
Contributions $105,803
10.7%
Program Services $706,510
71.3%
Investment Income $622
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $118,024
11.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $141,051
15.8%
Professional Fundraising Fees $12,946
1.5%
Other Salaries and Wages $291,844
32.7%
Assets/Debt
Total Assets $870,469
Total Liabilities $221,705
Net Assets $648,764

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,021,195
Expenses
$935,284
Net Income
$85,911
Net Assets
$550,241
Notable Sources of Revenue Percent of Total Revenue
Contributions $120,153
11.8%
Program Services $739,816
72.4%
Investment Income $333
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $82,232
8.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $141,063
15.1%
Professional Fundraising Fees $22,854
2.4%
Other Salaries and Wages $279,442
29.9%
Assets/Debt
Total Assets $756,247
Total Liabilities $206,006
Net Assets $550,241

Document Links

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$977,429
Expenses
$895,048
Net Income
$82,381
Net Assets
$464,227
Notable Sources of Revenue Percent of Total Revenue
Contributions $78,106
8.0%
Program Services $768,318
78.6%
Investment Income $591
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$26
Sales of Assets $434
0.0%
Net Inventory Sales $0
Other Revenue $104,306
10.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $130,423
14.6%
Professional Fundraising Fees $31,844
3.6%
Other Salaries and Wages $281,765
31.5%
Assets/Debt
Total Assets $677,403
Total Liabilities $213,176
Net Assets $464,227

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$799,469
Expenses
$853,506
Net Income
-$54,037
Net Assets
$381,846
Notable Sources of Revenue Percent of Total Revenue
Contributions $119,477
14.9%
Program Services $572,622
71.6%
Investment Income $1,292
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $85,960
10.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $126,430
14.8%
Professional Fundraising Fees $21,923
2.6%
Other Salaries and Wages $276,540
32.4%
Assets/Debt
Total Assets $568,039
Total Liabilities $186,193
Net Assets $381,846

Document Links

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$735,017
Expenses
$833,448
Net Income
-$98,431
Net Assets
$435,883
Notable Sources of Revenue Percent of Total Revenue
Contributions $44,029
6.0%
Program Services $577,235
78.5%
Investment Income $3,748
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $8,670
1.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $73,368
10.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $120,045
14.4%
Professional Fundraising Fees $0
Other Salaries and Wages $278,668
33.4%
Assets/Debt
Total Assets $610,017
Total Liabilities $174,134
Net Assets $435,883

Document Links

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$857,767
Expenses
$823,045
Net Income
$34,722
Net Assets
$534,314
Notable Sources of Revenue Percent of Total Revenue
Contributions $68,020
7.9%
Program Services $600,962
70.1%
Investment Income $653
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $34,095
4.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $119,001
13.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $116,633
14.2%
Professional Fundraising Fees $0
Other Salaries and Wages $281,948
34.3%
Assets/Debt
Total Assets $756,169
Total Liabilities $221,855
Net Assets $534,314

Document Links

Fiscal Year Ending June
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

Fiscal Year Ending June
2009

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

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

Fiscal Year Ending June
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

Fiscal Year Ending June
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

Fiscal Year Ending June
2006

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

Fiscal Year Ending June
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

About 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.

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