Civic Intelligence

Stone-Smart American Legion Post 82

990EZ • Fiscal year 2025 • EIN 01-6029187

Jun 01, 2024 to May 31, 2025 • Filed on Aug 20, 2025

Organization ProfileN/A
212 Main StreetNorway, ME 04268

(207) 743-7294

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2025 filings • 501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

28th percentile

-5.6%

Faster asset growth than 28% of similar nonprofits.

2025 filings • 501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-18%

Faster revenue growth than 24% of similar nonprofits.

2025 filings • 501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$80,008

Down $4,749 (-5.6%) from 2024

Net Assets

Down

$80,008

Down $4,749 (-5.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin14th percentile

Revenue

Down

$19,282

Down $4,237 (-18%) from 2024

Expenses

Up

$24,031

Up $1,388 (+6.1%) from 2024

Net Income

Down

-$4,749

Down $5,625 (-642%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0Assets 2012: $65,293Liabilities 2012: $02012Assets 2013: $77,866Liabilities 2013: $0Net Assets 2013: $77,8662013Assets 2014: $77,805Liabilities 2014: $0Net Assets 2014: $77,8052014Assets 2015: $84,469Liabilities 2015: $0Net Assets 2015: $84,4692015Assets 2016: $65,553Liabilities 2016: $02016Assets 2017: $69,282Liabilities 2017: $0Net Assets 2017: $69,2822017Assets 2018: $76,230Liabilities 2018: $0Net Assets 2018: $76,2302018Assets 2019: $70,991Liabilities 2019: $0Net Assets 2019: $70,9912019Assets 2020: $68,986Liabilities 2020: $0Net Assets 2020: $68,9862020Assets 2021: $62,020Liabilities 2021: $0Net Assets 2021: $62,0202021Assets 2022: $71,009Liabilities 2022: $0Net Assets 2022: $71,0092022Assets 2023: $83,881Liabilities 2023: $0Net Assets 2023: $83,8812023Assets 2024: $84,757Liabilities 2024: $0Net Assets 2024: $84,7572024Assets 2025: $80,008Liabilities 2025: $0Net Assets 2025: $80,0082025

Highlighted filing

2025

Assets$80,008
Liabilities$0
Net Assets$80,008
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40K$20K$0-$20KRevenue 2012: $27,266Expenses 2012: $17,709Net Income 2012: $9,5572012Revenue 2013: $33,170Expenses 2013: $20,597Net Income 2013: $12,5732013Revenue 2014: $23,754Expenses 2014: $23,815Net Income 2014: -$612014Revenue 2015: $24,666Expenses 2015: $18,002Net Income 2015: $6,6642015Revenue 2016: $25,172Expenses 2016: $23,562Net Income 2016: $1,6102016Revenue 2017: $28,481Expenses 2017: $24,752Net Income 2017: $3,7292017Revenue 2018: $32,190Expenses 2018: $25,242Net Income 2018: $6,9482018Revenue 2019: $24,503Expenses 2019: $29,742Net Income 2019: -$5,2392019Revenue 2020: $19,304Expenses 2020: $21,309Net Income 2020: -$2,0052020Revenue 2021: $4,172Expenses 2021: $11,138Net Income 2021: -$6,9662021Revenue 2022: $23,870Expenses 2022: $14,881Net Income 2022: $8,9892022Revenue 2023: $28,063Expenses 2023: $15,191Net Income 2023: $12,8722023Revenue 2024: $23,519Expenses 2024: $22,643Net Income 2024: $8762024Revenue 2025: $19,282Expenses 2025: $24,031Net Income 2025: -$4,7492025

Highlighted filing

2025

Revenue$19,282
Expenses$24,031
Net Income-$4,749
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Aug 20, 2025
Return Version
2024v5.2
Gross Receipts
$100,471
Mission and Program Overview

Mission

Provide support to veterans

Program Services

DescriptionGrantsExpenses
Provide Support to Veterans-$0
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger PolvinenPresidentPT$0--
Tim PikeVice PresidentPT$0--
James NearySecretaryPT$0--
Daniel DavisTreasurerPT$0--
Arnold PendexterVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Stone-smart American Legion Post 82
EIN
01-6029187
In Care Of
% Roger Polvinen
Phone
2077437294
Address
212 MAIN STREET, NORWAY, ME 04268

Signing Officer

Name
Roger Polvinen
Title
President
Phone
2077449130
Signed
2025-08-20
Discuss with paid preparer
Yes

Preparer

Firm
Hoisington & Bean PA
Address
223 Main Street, Norway, ME 04268
Preparer
Michelle F Silver Ea
Phone
2077436771
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountHall Rentals 1,050”

List of grants and similar amounts paid Part I line 10

“Activity Donations Amount 2,300”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 665Office Supplies 656Other Supplies 5,557Licenses 1,835Insurance 3,062Dues 1,709Cash Bag 500”

Description of other assets Part II line 24

“Category Beginning of Year End of YearMiscellaneous 4,987 4,322”

Raw XML Appendix153 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Roger Polvinen
IRS990EZ/BooksInCareOfDetail/PhoneNum02077449130
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0212 MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NORWAY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004268
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt079770
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075686
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0560
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4749
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0750
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt084757
IRS990EZ/Form990TotalAssetsGrp/EOYAmt080008
IRS990EZ/GamingGrossIncomeAmt096640
IRS990EZ/GrantsAndSimilarAmountsPaidAmt02300
IRS990EZ/GrossReceiptsAmt0100471
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt010
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02211
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084757
IRS990EZ/NetAssetsOrFundBalancesEOYAmt080008
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084757
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt080008
IRS990EZ/OccupancyRentUtltsAndMaintAmt06997
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Roger Polvinen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Tim Pike
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2James Neary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Daniel Davis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Arnold Pendexter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04987
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04322
IRS990EZ/OtherExpensesTotalAmt013984
IRS990EZ/OtherRevenueTotalAmt01050
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide Support to Veterans
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide Support to Veterans
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt081189
IRS990EZ/SpecialEventsNetIncomeLossAmt015451
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt024031
IRS990EZ/TotalRevenueAmt019282
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt063377
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt017812
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt081189
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt081189
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt073108
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt023532
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt096640
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015451
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Roger Polvinen
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0212 MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NORWAY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ME
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd004268
IRS990ScheduleG/StatesWhereGamingConductedCd0ME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountHall Rentals 1,050
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Activity Donations Amount 2,300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountDepreciation from 4562 665Office Supplies 656Other Supplies 5,557Licenses 1,835Insurance 3,062Dues 1,709Cash Bag 500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearMiscellaneous 4,987 4,322
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER POLVINEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02077449130
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STONE-SMART AMERICAN LEGION POST 82
ReturnHeader/Filer/BusinessNameControlTxt0STON
ReturnHeader/Filer/EIN0016029187
ReturnHeader/Filer/InCareOfNm0% Roger Polvinen
ReturnHeader/Filer/PhoneNum02077437294
ReturnHeader/Filer/USAddress/AddressLine1Txt0212 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0NORWAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004268
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010431429
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hoisington & Bean PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0223 Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Norway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004268
ReturnHeader/PreparerPersonGrp/PhoneNum02077436771
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE F SILVER EA
ReturnHeader/ReturnTs02025-09-09T13:01:29-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$80,008
Liabilities
$0
Net assets
$80,008
Revenue
$19,282
Expenses
$24,031
Net income
-$4,749
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$80.0$0.00$80.0$19.3$24.0$4.75
2024Detailed filing. Detailed filing data is available for this year.$84.8$0.00$84.8$23.5$22.6$0.88
2023Detailed filing. Detailed filing data is available for this year.$83.9$0.00$83.9$28.1$15.2$12.9
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$71.0$0.00$71.0$23.9$14.9$8.99
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$62.0$0.00$62.0$4.17$11.1$6.97
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.0$0.00$69.0$19.3$21.3$2.01
2019Detailed filing. Detailed filing data is available for this year.$71.0$0.00$71.0$24.5$29.7$5.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$76.2$0.00$76.2$32.2$25.2$6.95
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.3$0.00$69.3$28.5$24.8$3.73
2016Summary only. Only limited summary data is available for this year.$65.6$0.00$25.2$23.6$1.61
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$84.5$0.00$84.5$24.7$18.0$6.66
2014Detailed filing. Detailed filing data is available for this year.$77.8$0.00$77.8$23.8$23.8$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$77.9$0.00$77.9$33.2$20.6$12.6
2012Summary only. Only limited summary data is available for this year.$65.3$0.00$27.3$17.7$9.56