Civic Intelligence

American Legion Post 90 Pownal

EIN 03-0270933 • 501(c)19 • Pownal, VT

990-N Coverage

Profile

Provides services including social and recreational to its members The post also supports numerous community events and charities

PO Box 355Pownal, VT 05261

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

0.49x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

1.12x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

12th percentile

-40%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

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

Asset Growth

13th percentile

-22%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

25th percentile

-20%

Faster revenue growth than 25% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$142,916

Down $40,382 (-22%) from 2024

Liabilities

Down

$69,847

Down $15,279 (-18%) from 2024

Net Assets

Down

$73,069

Down $25,103 (-26%) from 2024

Operations
Liabilities / Revenue96th percentileNet Margin12th percentile

Revenue

Down

$62,618

Down $15,307 (-20%) from 2024

Expenses

Up

$87,721

Up $11,887 (+16%) from 2024

Net Income

Down

-$25,103

Down $27,194 (-1301%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$300K$200K$100K$0Assets 2010: $283,436Liabilities 2010: $66,259Net Assets 2010: $217,1772010Assets 2011: $252,117Liabilities 2011: $55,987Net Assets 2011: $196,1302011Assets 2012: $224,858Liabilities 2012: $49,863Net Assets 2012: $174,9952012Assets 2013: $199,387Liabilities 2013: $43,332Net Assets 2013: $156,0552013Assets 2014: $187,824Liabilities 2014: $46,825Net Assets 2014: $140,9992014Assets 2015: $182,514Liabilities 2015: $44,409Net Assets 2015: $138,1052015Assets 2016: $185,421Liabilities 2016: $41,555Net Assets 2016: $143,8662016Assets 2017: $184,907Liabilities 2017: $53,146Net Assets 2017: $131,7612017Assets 2018: $179,341Liabilities 2018: $49,701Net Assets 2018: $129,6402018Assets 2019: $181,120Liabilities 2019: $60,588Net Assets 2019: $120,5322019Assets 2021: $182,130Liabilities 2021: $61,452Net Assets 2021: $120,6782021Assets 2022: $187,386Liabilities 2022: $57,470Net Assets 2022: $129,9162022Assets 2023: $181,207Liabilities 2023: $55,404Net Assets 2023: $125,8032023Assets 2024: $183,298Liabilities 2024: $85,126Net Assets 2024: $98,1722024Assets 2025: $142,916Liabilities 2025: $69,847Net Assets 2025: $73,0692025

Highlighted filing

2025

Assets$142,916
Liabilities$69,847
Net Assets$73,069
Open 2025 Filing

Operations Trend

Revenue Growth25th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $67,917Expenses 2010: $103,325Net Income 2010: -$35,4082010Revenue 2011: $52,338Expenses 2011: $73,385Net Income 2011: -$21,0472011Revenue 2012: $45,033Expenses 2012: $66,168Net Income 2012: -$21,1352012Revenue 2013: $71,209Expenses 2013: $90,149Net Income 2013: -$18,9402013Revenue 2014: $85,737Expenses 2014: $100,793Net Income 2014: -$15,0562014Revenue 2015: $72,838Expenses 2015: $75,732Net Income 2015: -$2,8942015Revenue 2016: $85,949Expenses 2016: $80,188Net Income 2016: $5,7612016Revenue 2017: $80,589Expenses 2017: $92,694Net Income 2017: -$12,1052017Revenue 2018: $62,828Expenses 2018: $64,949Net Income 2018: -$2,1212018Revenue 2019: $52,804Expenses 2019: $61,912Net Income 2019: -$9,1082019Revenue 2021: $43,305Expenses 2021: $43,159Net Income 2021: $1462021Revenue 2022: $64,011Expenses 2022: $54,773Net Income 2022: $9,2382022Revenue 2023: $51,337Expenses 2023: $55,450Net Income 2023: -$4,1132023Revenue 2024: $77,925Expenses 2024: $75,834Net Income 2024: $2,0912024Revenue 2025: $62,618Expenses 2025: $87,721Net Income 2025: -$25,1032025

Highlighted filing

2025

Revenue$62,618
Expenses$87,721
Net Income-$25,103
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$142,916
Liabilities
$69,847
Net assets
$73,069
Revenue
$62,618
Expenses
$87,721
Net income
-$25,103
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.43$0.70$0.73$0.63$0.88$0.25
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.85$0.98$0.78$0.76$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.55$1.26$0.51$0.55$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.57$1.30$0.64$0.55$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.61$1.21$0.43$0.43$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.81$0.61$1.21$0.53$0.62$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.50$1.30$0.63$0.65$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.53$1.32$0.81$0.93$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.85$0.42$1.44$0.86$0.80$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.83$0.44$1.38$0.73$0.76$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.88$0.47$1.41$0.86$1.01$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.99$0.43$1.56$0.71$0.90$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.50$1.75$0.45$0.66$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.56$1.96$0.52$0.73$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.66$2.17$0.68$1.03$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 2, 2026
Return Version
2025v4.0
Gross Receipts
$105,583
Mission and Program Overview

Mission

Provides services including social and recreational to its members The post also supports numerous community events and charities

Program Services

DescriptionGrantsExpenses
N/A--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve McCayCommander-$0--
Bob Jarvis1st Vice-$0--
Ralph Leonard2nd Vice-$0--
Steve McCayAdjutant-$0--
Wayne BlairService Officer-$0--
Gerald KrawczykSgt At Arms-$0--
James MasonChaplain-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 90 Pownal
EIN
03-0270933
Phone
4132810211
Address
PO Box 355, Pownal, VT 05261

Signing Officer

Name
Steve McCay
Title
Commander
Phone
4132810211
Signed
2026-02-02

Preparer

Firm
Dianne L Magisano
Address
1344 Babcock Lake Road, Hoosick Falls, NY 12090
Preparer
Dianne Magisano Olson
Phone
5182055694
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Security 646.”

Form 990EZ, Part I, Line 16

“Permits 1690.”

Form 990EZ, Part I, Line 16

“Supplies 674.”

Form 990EZ, Part I, Line 16

“Donations 250.”

Form 990EZ, Part I, Line 16

“Garbage Removal 1633.”

Form 990EZ, Part I, Line 16

“Insurance 9228.”

Form 990EZ, Part I, Line 16

“Lawn Care 5625.”

Form 990EZ, Part I, Line 16

“Event Supplies 1832.”

Form 990EZ, Part I, Line 16

“Payroll expenses 20209.”

Form 990EZ, Part I, Line 16

“Snow Removal 1000.”

Raw XML Appendix156 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/PersonNm0Ralph Leonard
IRS990EZ/BooksInCareOfDetail/PhoneNum04132810211
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 71
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Pownal
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd005261
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055404
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015022
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt042965
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-25103
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0155
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0183298
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0142916
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt034962
IRS990EZ/GrossProfitLossSlsOfInvntryAmt025531
IRS990EZ/GrossReceiptsAmt0105583
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt068496
IRS990EZ/GroupExemptionNum00019
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0127894
IRS990EZ/LandAndBuildingsGrp/EOYAmt0127894
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02125
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt098172
IRS990EZ/NetAssetsOrFundBalancesEOYAmt073069
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt098172
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt073069
IRS990EZ/OccupancyRentUtltsAndMaintAmt040553
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Steve McCay
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Bob Jarvis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ralph Leonard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Steve McCay
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Wayne Blair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Gerald Krawczyk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6James Mason
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st Vice
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22nd Vice
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Service Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Sgt at Arms
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Chaplain
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt042787
IRS990EZ/PrimaryExemptPurposeTxt0Provides services including social and recreational to its members The post also supports numerous community events and charities
IRS990EZ/PrintingPublicationsPostageAmt04226
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0N/A
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt034962
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt085126
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt069847
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt087721
IRS990EZ/TotalRevenueAmt062618
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Security 646.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Permits 1690.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 674.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Donations 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Garbage Removal 1633.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance 9228.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Lawn Care 5625.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Event Supplies 1832.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll expenses 20209.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Snow Removal 1000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve McCay
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum04132810211
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 90 Pownal
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0030270933
ReturnHeader/Filer/PhoneNum04132810211
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 355
ReturnHeader/Filer/USAddress/CityNm0Pownal
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005261
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIANNE L MAGISANO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01344 Babcock Lake Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hoosick Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012090
ReturnHeader/PreparerPersonGrp/PhoneNum05182055694
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dianne Magisano Olson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-14T02:23:34-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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