Civic Intelligence

The American Legion Post 86

EIN 01-6029188 • 501(c)19 • Gray, ME

Profile

Military Veterans Service Organization

PO Box 428Gray, ME 04039

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.00x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

12%

Faster asset growth than 76% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$567,711

Up $38,670 (+7.3%) from 2023

Liabilities

Up

$2,017

Up $684 (+51%) from 2023

Net Assets

Up

$565,694

Up $37,986 (+7.2%) from 2023

Revenue

Down

$300,548

Down $3,524 (-1.2%) from 2023

Expenses

Up

$262,562

Up $13,461 (+5.4%) from 2023

Net Income

Down

$37,986

Down $16,985 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $288,485Liabilities 2011: $449Net Assets 2011: $288,0362011Assets 2012: $307,475Liabilities 2012: $1,328Net Assets 2012: $306,1472012Assets 2013: $315,313Liabilities 2013: $1,449Net Assets 2013: $313,8642013Assets 2014: $346,788Liabilities 2014: $1,644Net Assets 2014: $345,1442014Assets 2015: $336,856Liabilities 2015: $1,546Net Assets 2015: $335,3102015Assets 2016: $346,458Liabilities 2016: $2,521Net Assets 2016: $343,9372016Assets 2017: $369,895Liabilities 2017: $2,079Net Assets 2017: $367,8162017Assets 2018: $405,079Liabilities 2018: $1,469Net Assets 2018: $403,6102018Assets 2019: $422,652Liabilities 2019: $1,951Net Assets 2019: $420,7012019Assets 2020: $410,386Liabilities 2020: $915Net Assets 2020: $409,4712020Assets 2021: $440,348Liabilities 2021: $2,170Net Assets 2021: $438,1782021Assets 2022: $473,976Liabilities 2022: $1,239Net Assets 2022: $472,7372022Assets 2023: $529,041Liabilities 2023: $1,333Net Assets 2023: $527,7082023Assets 2024: $567,711Liabilities 2024: $2,017Net Assets 2024: $565,6942024

Highlighted filing

2024

Assets$567,711
Liabilities$2,017
Net Assets$565,694

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $131,130Expenses 2011: $131,755Net Income 2011: -$6252011Revenue 2012: $168,213Expenses 2012: $148,939Net Income 2012: $19,2742012Revenue 2013: $160,414Expenses 2013: $153,300Net Income 2013: $7,1142013Revenue 2014: $200,651Expenses 2014: $170,305Net Income 2014: $30,3462014Revenue 2015: $168,259Expenses 2015: $180,767Net Income 2015: -$12,5082015Revenue 2016: $173,845Expenses 2016: $165,604Net Income 2016: $8,2412016Revenue 2017: $178,707Expenses 2017: $160,447Net Income 2017: $18,2602017Revenue 2018: $215,051Expenses 2018: $179,257Net Income 2018: $35,7942018Revenue 2019: $199,430Expenses 2019: $182,339Net Income 2019: $17,0912019Revenue 2020: $75,516Expenses 2020: $86,746Net Income 2020: -$11,2302020Revenue 2021: $151,286Expenses 2021: $122,579Net Income 2021: $28,7072021Revenue 2022: $219,481Expenses 2022: $184,922Net Income 2022: $34,5592022Revenue 2023: $304,072Expenses 2023: $249,101Net Income 2023: $54,9712023Revenue 2024: $300,548Expenses 2024: $262,562Net Income 2024: $37,9862024

Highlighted filing

2024

Revenue$300,548
Expenses$262,562
Net Income$37,986

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.68$0.02$5.66$3.01$2.63$0.38
2023Detailed filing. Detailed filing data is available for this year.$5.29$0.01$5.28$3.04$2.49$0.55
2022Detailed filing. Detailed filing data is available for this year.$4.74$0.01$4.73$2.19$1.85$0.35
2021Detailed filing. Detailed filing data is available for this year.$4.40$0.02$4.38$1.51$1.23$0.29
2020Detailed filing. Detailed filing data is available for this year.$4.10$0.01$4.09$0.76$0.87$0.11
2019Detailed filing. Detailed filing data is available for this year.$4.23$0.02$4.21$1.99$1.82$0.17
2018Detailed filing. Detailed filing data is available for this year.$4.05$0.01$4.04$2.15$1.79$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.70$0.02$3.68$1.79$1.60$0.18
2016Detailed filing. Detailed filing data is available for this year.$3.46$0.03$3.44$1.74$1.66$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.37$0.02$3.35$1.68$1.81$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.47$0.02$3.45$2.01$1.70$0.30
2013Detailed filing. Detailed filing data is available for this year.$3.15$0.01$3.14$1.60$1.53$0.07
2012Summary only. Only limited summary data is available for this year.$3.07$0.01$3.06$1.68$1.49$0.19
2011Summary only. Only limited summary data is available for this year.$2.88$0.00$2.88$1.31$1.32$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.1
Gross Receipts
$888,446
Mission and Program Overview

Mission

Military Veterans Service Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$527,708$565,694▲ $37,986
Land, Buildings, and Equipment, Net$243,311$270,259▲ $26,948
Savings and Temporary Cash Investments$158,892$176,009▲ $17,117
Cash and Non-Interest-Bearing Accounts$107,383$99,183▼ $8,200
Inventories for Sale or Use$11,977$11,977→ $0
Prepaid Expenses and Deferred Charges$7,478$10,283▲ $2,805
Total Assets$529,041$567,711▲ $38,670
Liabilities
Accounts Payable and Accrued Expenses$1,333$2,017▲ $684
Total Liabilities$1,333$2,017▲ $684
Net Assets / Fund Balance
Total Net Assets Fund Balance$527,708$565,694▲ $37,986
Total Liabilities and Net Assets / Fund Balance$529,041$567,711▲ $38,670

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$234,877-$234,877
Equipment$35,382$24,397$59,779
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clyde MorrisonFirst Vice & Membership Chairman
Richard FlynnAdjutant
Kelly BaileyChaplain
Julie FlynnCommander
Andrew CableExecutive Committee
Joe CowanHistorian & Americanism Officer
Damon BlanchardSargent at Arms
Charles KupferSecond Vice
Timothy CramService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,646
Program Service Revenue
$0
Investment Income
$7,538
Other Revenue
$262,364
All Other Contributions
$11,111
Change in Net Assets
$37,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,092
Salaries, Compensation, and Employee Benefits$95,470
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,095--$83,095
Occupancy$74,051--$74,051
All Other Expenses$19,705--$19,705
Insurance$13,503--$13,503
Payroll Taxes$12,375--$12,375
Depreciation Depletion$8,062--$8,062
Fees for Services Other$4,314--$4,314
Other Expenses$2,132--$2,132
Office Expenses$1,696--$1,696
Fees for Services Accounting$855--$855
Total Functional Expenses$262,562$0$0$262,562
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$533,059
Gaming Direct Expenses$447,383
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The American Legion Post 86 has dues paying members. The members elect nominate and elect members to perform the duties and tasks of the various officer positions. All members have the opportunity to attend the monthly membership meetings to hear and deal with old and new business that requires some action by the members (which includes the officers). The officers for the current year are tasked with managing the financial and physical plant operations of the Post. In addition to the monthly meetings for the entire membership, the officers and the various committees meet to keep the post functioning properly.

Member election for additional members Part VI line 7A

Using an application process, any qualified Veteran is eligible to apply for full membership in the American Legion. Once an application has been filed and the requisite fees have been processed, the applicant is properly vetted by the Membership Committee and recommendation is made to either accept or reject the application for membership.

Form 990 governing body review Part VI line 11

No review of the Form 990 has been or will be conducted.

Governing documents etc available to public Part VI line 19

The American Legion Post 86 makes all of its books, records, and tax forms available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The American Legion Post 86
EIN
01-6029188
In Care Of
% Julie Flynn
Phone
2076574884
Address
PO Box 428, Gray, ME 04039

Signing Officer

Name
Julie Flynn
Title
Commander
Phone
2076574884
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Flynn
Formed
1927
Legal Domicile
Me
Voting Board Members
250
Independent Board Members
250
Employees
14

Preparer

Firm
ADS Accounting LLC
Address
PO Box 6808, Scarborough, ME 04070
Preparer
Arran D Stevens Ea
Phone
6174709651
Raw XML Appendix385 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01333
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02017
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Military Veterans Service Organization
IRS990/AllOtherContributionsAmt011111
IRS990/AllOtherExpensesGrp/ProgramServicesAmt019705
IRS990/AllOtherExpensesGrp/TotalAmt019705
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0Julie Flynn
IRS990/BooksInCareOfDetail/PhoneNum02076574884
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1075
IRS990/BooksInCareOfDetail/USAddress/CityNm0Gray
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004039
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0107383
IRS990/CashNonInterestBearingGrp/EOYAmt099183
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt012303
IRS990/CostOfGoodsSoldAmt0140515
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt030646
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07538
IRS990/CYOtherExpensesAmt0167092
IRS990/CYOtherRevenueAmt0262364
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt037986
IRS990/CYSalariesCompEmpBnftPaidAmt095470
IRS990/CYTotalExpensesAmt0262562
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0300548
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08062
IRS990/DepreciationDepletionGrp/TotalAmt08062
IRS990/Desc0This is a veteran service organization committed to support our countries veterans and their widows and children.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0262562
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0855
IRS990/FeesForServicesAccountingGrp/TotalAmt0855
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt04314
IRS990/FeesForServicesOtherGrp/TotalAmt04314
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt016.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt118.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt239.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt69.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Julie Flynn
IRS990/Form990PartVIISectionAGrp/PersonNm1Clyde Morrison
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard Flynn
IRS990/Form990PartVIISectionAGrp/PersonNm3Damon Blanchard
IRS990/Form990PartVIISectionAGrp/PersonNm4Joe Cowan
IRS990/Form990PartVIISectionAGrp/PersonNm5Charles Kupfer
IRS990/Form990PartVIISectionAGrp/PersonNm6Timothy Cram
IRS990/Form990PartVIISectionAGrp/PersonNm7Kelly Bailey
IRS990/Form990PartVIISectionAGrp/PersonNm8Andrew Cable
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt1First Vice & Membership Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Adjutant
IRS990/Form990PartVIISectionAGrp/TitleTxt3Sargent at Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt4Historian & Americanism Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Second Vice
IRS990/Form990PartVIISectionAGrp/TitleTxt6Service Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chaplain
IRS990/Form990PartVIISectionAGrp/TitleTxt8Executive Committee
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01927
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt012303
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0447383
IRS990/GamingGrossIncomeAmt0533059
IRS990/GoverningBodyVotingMembersCnt0250
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0888446
IRS990/GrossRentsGrp/RealAmt010883
IRS990/GrossSalesOfInventoryAmt0285930
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0250
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt013503
IRS990/InsuranceGrp/TotalAmt013503
IRS990/InventoriesForSaleOrUseGrp/BOYAmt011977
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011977
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07538
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07538
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt06
IRS990/LandBldgEquipAccumDeprecAmt024397
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0243311
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0270259
IRS990/LandBldgEquipCostOrOtherBssAmt0294656
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt07232
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Military Veterans Service Organization
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0527708
IRS990/NetAssetsOrFundBalancesEOYAmt0565694
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt085676
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt085676
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0145415
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0145415
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt010883
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt010883
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt074051
IRS990/OccupancyGrp/TotalAmt074051
IRS990/OfficeExpensesGrp/ProgramServicesAmt01696
IRS990/OfficeExpensesGrp/TotalAmt01696
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Awards and contributions
IRS990/OtherExpensesGrp/Desc1Dues
IRS990/OtherExpensesGrp/Desc2Payroll Process Fee
IRS990/OtherExpensesGrp/ProgramServicesAmt031351
IRS990/OtherExpensesGrp/ProgramServicesAmt111423
IRS990/OtherExpensesGrp/ProgramServicesAmt22132
IRS990/OtherExpensesGrp/TotalAmt031351
IRS990/OtherExpensesGrp/TotalAmt111423
IRS990/OtherExpensesGrp/TotalAmt22132
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Juke Box
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04240
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt116150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04240
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116150
IRS990/OtherRevenueTotalAmt020390
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083095
IRS990/OtherSalariesAndWagesGrp/TotalAmt083095
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012375
IRS990/PayrollTaxesGrp/TotalAmt012375
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07478
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010283
IRS990/PrincipalOfficerNm0Julie Flynn
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt016037
IRS990/PYInvestmentIncomeAmt04018
IRS990/PYOtherExpensesAmt0162995
IRS990/PYOtherRevenueAmt0284017
IRS990/PYRevenuesLessExpensesAmt054971
IRS990/PYSalariesCompEmpBnftPaidAmt086106
IRS990/PYTotalExpensesAmt0249101
IRS990/PYTotalRevenueAmt0304072
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt037986
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010883
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0300548
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0527708
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0565694
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158892
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0176009
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0234877
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0234877
IRS990ScheduleD/EquipmentGrp/BookValueAmt035382
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024397
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059779
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0270259
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0447383
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0533059
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0533059
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt085676
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0447383
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0447383
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Richard Flynn
IRS990ScheduleG/GamingManagerServicesProvTxt0He is the Steward of Post Operations
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Richard Flynn
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 1075
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Gray
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ME
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd004039
IRS990ScheduleG/StatesWhereGamingConductedCd0ME
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The American Legion Post 86 has dues paying members. The members elect nominate and elect members to perform the duties and tasks of the various officer positions. All members have the opportunity to attend the monthly membership meetings to hear and deal with old and new business that requires some action by the members (which includes the officers). The officers for the current year are tasked with managing the financial and physical plant operations of the Post. In addition to the monthly meetings for the entire membership, the officers and the various committees meet to keep the post functioning properly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Using an application process, any qualified Veteran is eligible to apply for full membership in the American Legion. Once an application has been filed and the requisite fees have been processed, the applicant is properly vetted by the Membership Committee and recommendation is made to either accept or reject the application for membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review of the Form 990 has been or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The American Legion Post 86 makes all of its books, records, and tax forms available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0529041
IRS990/TotalAssetsEOYAmt0567711
IRS990/TotalAssetsGrp/BOYAmt0529041
IRS990/TotalAssetsGrp/EOYAmt0567711
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030646
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0262562
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262562
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01333
IRS990/TotalLiabilitiesEOYAmt02017
IRS990/TotalLiabilitiesGrp/BOYAmt01333
IRS990/TotalLiabilitiesGrp/EOYAmt02017
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0527708
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0565694
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0262562
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0269902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300548
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0529041
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0567711
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1075
IRS990/USAddress/CityNm0Gray
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004039
IRS990/VotingMembersGoverningBodyCnt0250
IRS990/VotingMembersIndependentCnt0250
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE FLYNN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum02076574884
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The American Legion Post 86
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0016029188
ReturnHeader/Filer/InCareOfNm0% Julie Flynn
ReturnHeader/Filer/PhoneNum02076574884
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 428
ReturnHeader/Filer/USAddress/CityNm0Gray
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004039
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821617430
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADS Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 6808
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scarborough
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004070
ReturnHeader/PreparerPersonGrp/PhoneNum06174709651
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARRAN D STEVENS EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-06T09:01:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.