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American Legion

0240 Bennett County
  • Martin, SD
  • Tax-exempt since March 1946
  • EIN: 46-0220488

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
$59k (2024)

Expenses
$78k (2024)

Total Assets
$107k (2024)

Total Liabilities
$3.51k (2024)

Source: Form 990 tax filings from 2012 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 April
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$58,964
Expenses
$77,969
Net Income
-$19,005
Net Assets
$103,912
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,074
17.1%
Program Services $0
Investment Income $1,763
3.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,132
5.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $43,118
73.1%
Other Revenue $714
1.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $20,397
26.2%
Assets/Debt
Total Assets $107,421
Total Liabilities $3,509
Net Assets $103,912
Compensation
Key Employees and Officers Compensation Related Other
Debra Spencer (Commander) $0 $0 $0
Lee Dayton (Adjutant) $0 $0 $0
Kenneth Denison (Finance Officer) $0 $0 $0

Document Links

990
Filed on March 14, 2025

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

View Filing
XML

Fiscal Year Ending April
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$48,611
Expenses
$71,146
Net Income
-$22,535
Net Assets
$122,917
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,219
4.6%
Program Services $0
Investment Income $20
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,050
6.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $40,512
83.3%
Other Revenue $2,810
5.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $29,112
40.9%
Assets/Debt
Total Assets $132,564
Total Liabilities $9,647
Net Assets $122,917
Compensation
Key Employees and Officers Compensation Related Other
Lee Dayton (Adjutant) $0 $0 $0
Jerald Lyon (Finance Offi) $0 $0 $0
Debra Spencer (Commander) $0 $0 $0

Document Links

990
Filed on Aug. 18, 2023

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

View Filing
XML

Fiscal Year Ending April
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$89,571
Expenses
$75,395
Net Income
$14,176
Net Assets
$144,734
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,198
3.6%
Program Services $0
Investment Income $50
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,400
4.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $78,245
87.4%
Other Revenue $3,678
4.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $32,000
42.4%
Assets/Debt
Total Assets $156,237
Total Liabilities $11,503
Net Assets $144,734
Compensation
Key Employees and Officers Compensation Related Other
Kelly Boomer (Adjutant) $0 $0 $0
Jerald Lyon (Finance Offi) $0 $0 $0
Matthew Risse (Commander) $0 $0 $0

Document Links

990
Filed on July 7, 2022

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

View Filing
XML

Fiscal Year Ending April
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$58,643
Expenses
$70,827
Net Income
-$12,184
Net Assets
$129,797
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,264
3.9%
Program Services $0
Investment Income $202
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $1,800
3.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $31,627
53.9%
Other Revenue $22,750
38.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $31,329
44.2%
Assets/Debt
Total Assets $146,747
Total Liabilities $16,950
Net Assets $129,797
Compensation
Key Employees and Officers Compensation Related Other
Kelly Boomer (Adjutant) $0 $0 $0
Jerald Lyon (Finance Offi) $0 $0 $0
Matthew Risse (Commander) $0 $0 $0

Document Links

990
Filed on Sept. 14, 2021

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

View Filing
XML

Fiscal Year Ending April
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$68,540
Expenses
$74,146
Net Income
-$5,606
Net Assets
$141,179
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,694
5.4%
Program Services $0
Investment Income $8
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,100
4.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $52,506
76.6%
Other Revenue $9,232
13.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $31,536
42.5%
Assets/Debt
Total Assets $149,934
Total Liabilities $8,755
Net Assets $141,179
Compensation
Key Employees and Officers Compensation Related Other
Kelly Boomer (Adjutant) $0 $0 $0
Jerald Lyon (Finance Offi) $0 $0 $0
Matthew Risse (Commander) $0 $0 $0

Document Links

990
Filed on Sept. 21, 2020

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

View Filing
XML

Fiscal Year Ending April
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$68,344
Expenses
$78,531
Net Income
-$10,187
Net Assets
$145,893
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,589
2.3%
Program Services $0
Investment Income $13
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $5,100
7.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $57,838
84.6%
Other Revenue $3,804
5.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $31,283
39.8%
Assets/Debt
Total Assets $155,369
Total Liabilities $9,476
Net Assets $145,893
Compensation
Key Employees and Officers Compensation Related Other
Kelly Boomer (Adjutant) $0 $0 $0
Jerald Lyon (Finance Offi) $0 $0 $0
Matthew Risse (Commander) $0 $0 $0

Document Links

990
Filed on Nov. 15, 2019

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

View Filing
PDF XML

Fiscal Year Ending April
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$111,242
Expenses
$141,813
Net Income
-$30,571
Net Assets
$156,080
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,936
4.4%
Program Services $0
Investment Income $27
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
5.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $98,504
88.5%
Other Revenue $1,775
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $84,700
59.7%
Assets/Debt
Total Assets $164,774
Total Liabilities $8,694
Net Assets $156,080
Compensation
Key Employees and Officers Compensation Related Other
Howard Link (Adjutant) $0 $0 $0
Jerald Lyon (Finance Offi) $0 $0 $0
Matthew Risse (Commander) $0 $0 $0

Document Links

990
Filed on Sept. 14, 2018

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

View Filing
XML

Fiscal Year Ending April
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$100,497
Expenses
$114,442
Net Income
-$13,945
Net Assets
$186,651
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,097
2.1%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $3,400
3.4%
Net Fundraising $6,045
6.0%
Sales of Assets $0
Net Inventory Sales $87,420
87.0%
Other Revenue $1,535
1.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $49,054
42.9%
Assets/Debt
Total Assets $192,401
Total Liabilities $5,750
Net Assets $186,651
Compensation
Key Employees and Officers Compensation Related Other
Howard Link (Adjutant) $0 $0 $0
Linda Suess (Finance Officer) $0 $0 $0
Tony Jensen (Commander) $0 $0 $0

Document Links

990
Filed on Sept. 6, 2017

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

View Filing
PDF XML

Fiscal Year Ending April
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$102,791
Expenses
$109,785
Net Income
-$6,994
Net Assets
$200,596
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,802
2.7%
Program Services $0
Investment Income $47
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $3,150
3.1%
Net Fundraising $2,000
1.9%
Sales of Assets $0
Net Inventory Sales $92,564
90.1%
Other Revenue $2,228
2.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $45,103
41.1%
Assets/Debt
Total Assets $207,537
Total Liabilities $6,941
Net Assets $200,596
Compensation
Key Employees and Officers Compensation Related Other
Howard Link (Adjutant) $0 $0 $0
Linda Suess (Finance Officer) $0 $0 $0
Tony Jensen (Commander) $0 $0 $0

Document Links

990
Filed on Jan. 31, 2017

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

View Filing
PDF XML

Fiscal Year Ending April
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$113,089
Expenses
$110,929
Net Income
$2,160
Net Assets
$207,590
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,569
2.3%
Program Services $0
Investment Income $48
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $4,675
4.1%
Net Fundraising $2,681
2.4%
Sales of Assets $0
Net Inventory Sales $92,437
81.7%
Other Revenue $10,679
9.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $47,374
42.7%
Assets/Debt
Total Assets $214,578
Total Liabilities $6,988
Net Assets $207,590
Compensation
Key Employees and Officers Compensation Related Other
Daniel Fanning (Adjutant) $0 $0 $0
Linda Suess (Finance Officer) $0 $0 $0
Jerald Lyon (Commander) $0 $0 $0

Document Links

990
Filed on Oct. 2, 2015

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

View Filing
PDF XML

Fiscal Year Ending April
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$112,990
Expenses
$110,489
Net Income
$2,501
Net Assets
$205,430
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,891
4.3%
Program Services $0
Investment Income $3,436
3.0%
Net Fundraising $7,528
6.7%
Sales of Assets $0
Net Inventory Sales $95,138
84.2%
Other Revenue $0
Assets/Debt
Total Assets $213,762
Total Liabilities $8,332
Net Assets $205,430
Compensation
Key Employees and Officers Compensation Other
Linda Suess (Adjutant) $0 $0
Jerald Lyon (Finance Officer) $0 $0
Roseanna Renaud (Commander) $0 $0

Document Links

990-EZ
Filed on Aug. 21, 2014

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

View Filing
PDF XML

Fiscal Year Ending April
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$78,097
Expenses
$81,748
Net Income
-$3,651
Net Assets
$202,929
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,428
13.4%
Program Services $0
Investment Income $2,556
3.3%
Net Fundraising $2,135
2.7%
Sales of Assets $0
Net Inventory Sales $60,269
77.2%
Other Revenue $0
Assets/Debt
Total Assets $209,684
Total Liabilities $6,755
Net Assets $202,929

Document Links

990-EZ

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

PDF

Fiscal Year Ending April
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$82,640
Expenses
$86,029
Net Income
-$3,389
Net Assets
$206,580
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,375
7.7%
Program Services $0
Investment Income $4,010
4.9%
Net Fundraising $637
0.8%
Sales of Assets $0
Net Inventory Sales $68,191
82.5%
Other Revenue $200
0.2%
Assets/Debt
Total Assets $212,316
Total Liabilities $5,736
Net Assets $206,580

Document Links

990-EZ

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

PDF

Fiscal Year Ending April
2011

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 April
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-EZ

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

PDF

Fiscal Year Ending April
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

990-EZ

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

PDF

Fiscal Year Ending April
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 April
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 April
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

990

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

PDF

Fiscal Year Ending April
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

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.

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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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