Civic Intelligence

American Legion Post 361

EIN 04-6189391 • 501(c)19 • Ashby, MA

Profile

TO PROVIDE FELLOWSHIP

PO Box 234Ashby, MA 01431

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.02x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-5.0%

Higher net margin than 36% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

32nd percentile

-5.5%

Faster asset growth than 32% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-21%

Faster revenue growth than 25% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$27,679

Down $1,623 (-5.5%) from 2023

Liabilities

Up

$619

Up $111 (+22%) from 2023

Net Assets

Down

$27,060

Down $1,734 (-6.0%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin36th percentile

Revenue

Down

$34,944

Down $9,186 (-21%) from 2023

Expenses

Down

$36,678

Down $4,310 (-11%) from 2023

Net Income

Down

-$1,734

Down $4,876 (-155%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$40K$30K$20K$10K$0Assets 2010: $23,286Net Assets 2010: $23,2862010Assets 2011: $24,490Net Assets 2011: $24,4902011Assets 2012: $24,559Net Assets 2012: $24,5592012Assets 2013: $27,105Liabilities 2013: $0Net Assets 2013: $27,1052013Assets 2014: $30,846Liabilities 2014: $0Net Assets 2014: $30,8462014Assets 2015: $26,646Liabilities 2015: $748Net Assets 2015: $25,8982015Assets 2016: $18,781Liabilities 2016: $555Net Assets 2016: $18,2262016Assets 2017: $19,850Liabilities 2017: $1,088Net Assets 2017: $18,7622017Assets 2018: $33,714Liabilities 2018: $220Net Assets 2018: $33,4942018Assets 2019: $33,568Liabilities 2019: $251Net Assets 2019: $33,3172019Assets 2020: $30,679Liabilities 2020: $0Net Assets 2020: $30,6792020Assets 2021: $23,994Liabilities 2021: $430Net Assets 2021: $23,5642021Assets 2022: $26,038Liabilities 2022: $386Net Assets 2022: $25,6522022Assets 2023: $29,302Liabilities 2023: $508Net Assets 2023: $28,7942023Assets 2024: $27,679Liabilities 2024: $619Net Assets 2024: $27,0602024

Highlighted filing

2024

Assets$27,679
Liabilities$619
Net Assets$27,060
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$60K$40K$20K$0-$20KRevenue 2010: $43,410Expenses 2010: $42,961Net Income 2010: $4492010Revenue 2011: $37,371Expenses 2011: $36,167Net Income 2011: $1,2042011Revenue 2012: $23,290Expenses 2012: $23,221Net Income 2012: $692012Revenue 2013: $35,772Expenses 2013: $33,226Net Income 2013: $2,5462013Revenue 2014: $34,604Expenses 2014: $30,863Net Income 2014: $3,7412014Revenue 2015: $33,557Expenses 2015: $38,505Net Income 2015: -$4,9482015Revenue 2016: $41,782Expenses 2016: $49,454Net Income 2016: -$7,6722016Revenue 2017: $39,600Expenses 2017: $39,064Net Income 2017: $5362017Revenue 2018: $49,862Expenses 2018: $35,124Net Income 2018: $14,7382018Revenue 2019: $36,278Expenses 2019: $36,455Net Income 2019: -$1772019Revenue 2020: $16,779Expenses 2020: $19,417Net Income 2020: -$2,6382020Revenue 2021: $17,155Expenses 2021: $24,270Net Income 2021: -$7,1152021Revenue 2022: $40,647Expenses 2022: $38,559Net Income 2022: $2,0882022Revenue 2023: $44,130Expenses 2023: $40,988Net Income 2023: $3,1422023Revenue 2024: $34,944Expenses 2024: $36,678Net Income 2024: -$1,7342024

Highlighted filing

2024

Revenue$34,944
Expenses$36,678
Net Income-$1,734
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,679
Liabilities
$619
Net assets
$27,060
Revenue
$34,944
Expenses
$36,678
Net income
-$1,734
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$27.7$0.62$27.1$34.9$36.7$1.73
2023Detailed filing. Detailed filing data is available for this year.$29.3$0.51$28.8$44.1$41.0$3.14
2022Detailed filing. Detailed filing data is available for this year.$26.0$0.39$25.7$40.6$38.6$2.09
2021Detailed filing. Detailed filing data is available for this year.$24.0$0.43$23.6$17.2$24.3$7.12
2020Detailed filing. Detailed filing data is available for this year.$30.7$0.00$30.7$16.8$19.4$2.64
2019Detailed filing. Detailed filing data is available for this year.$33.6$0.25$33.3$36.3$36.5$0.18
2018Detailed filing. Detailed filing data is available for this year.$33.7$0.22$33.5$49.9$35.1$14.7
2017Detailed filing. Detailed filing data is available for this year.$19.9$1.09$18.8$39.6$39.1$0.54
2016Detailed filing. Detailed filing data is available for this year.$18.8$0.56$18.2$41.8$49.5$7.67
2015Detailed filing. Detailed filing data is available for this year.$26.6$0.75$25.9$33.6$38.5$4.95
2014Detailed filing. Detailed filing data is available for this year.$30.8$0.00$30.8$34.6$30.9$3.74
2013Detailed filing. Detailed filing data is available for this year.$27.1$0.00$27.1$35.8$33.2$2.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.6$24.6$23.3$23.2$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$24.5$37.4$36.2$1.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$23.3$43.4$43.0$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$72,479
Mission and Program Overview

Mission

TO PROVIDE FELLOWSHIP

Program Services

DescriptionGrantsExpenses
NONE--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WAYNE STACYCommander-$0--
MICHAEL BIGWOODFinance Officer-$0--
PETER BEZANSONAdjutant-$0--
CHRISTOPHER TRAVERSJr Vice-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Meat Raffles$40,117$40,117-$40,117
Memorial Day----
Total Events$40,117$40,117$27,791$12,326
Filing and Contact Details

Filer

Filer Name
American Legion Post 361
EIN
04-6189391
Phone
9783867977
Address
PO BOX 234, ASHBY, MA 01431

Signing Officer

Name
Michael F Bigwood
Title
Finance Officer
Phone
9783867977
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Carl C Little CPA LLC
Address
21 MAIN ST SUITE 1, JAFFREY, NH 03452
Preparer
Kork K Little
Phone
6035327991
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“DONATIONS 100”

Form 990-EZ, Part I, Line 16, Other Expenses

“Dues and memberships 1,280”

Form 990-EZ, Part I, Line 16, Other Expenses

“INSURANCE 4,826”

Form 990-EZ, Part I, Line 16, Other Expenses

“LICENSES AND FEES 165”

Form 990-EZ, Part I, Line 16, Other Expenses

“OFFICE SUPPLIES 231”

Form 990-EZ, Part I, Line 16, Other Expenses

“PAYROLL TAXES 2,023”

Form 990-EZ, Part I, Line 16, Other Expenses

“SALES TAX 924”

Form 990-EZ, Part I, Line 16, Other Expenses

“SUPPLIES 1,081”

Form 990-EZ, Part II, Line 26, Liabilities

“PAYROLL TAXES PAYABLE Beginning of year 508, End of year 619”

Raw XML Appendix148 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL BIGWOOD
IRS990EZ/BooksInCareOfDetail/PhoneNum09783867977
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt057 DAMON ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ASHBY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001431
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029302
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027679
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0100
IRS990EZ/CostOfGoodsSoldAmt09744
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1734
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01504
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029302
IRS990EZ/Form990TotalAssetsGrp/EOYAmt027679
IRS990EZ/FundraisingGrossIncomeAmt040117
IRS990EZ/GrossProfitLossSlsOfInvntryAmt021291
IRS990EZ/GrossReceiptsAmt072479
IRS990EZ/GrossSalesOfInventoryAmt031035
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0277
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0950
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028794
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027060
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028794
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027060
IRS990EZ/OccupancyRentUtltsAndMaintAmt09037
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WAYNE STACY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL BIGWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PETER BEZANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTOPHER TRAVERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3JR VICE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010630
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE FELLOWSHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NONE
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt015507
IRS990EZ/SpecialEventsDirectExpensesAmt027791
IRS990EZ/SpecialEventsNetIncomeLossAmt012326
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0508
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0619
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036678
IRS990EZ/TotalRevenueAmt034944
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027791
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MEAT RAFFLES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MEMORIAL DAY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040117
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040117
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040117
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040117
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012326
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt024445
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt03346
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt027791
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DONATIONS 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES AND MEMBERSHIPS 1,280
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSURANCE 4,826
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LICENSES AND FEES 165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE SUPPLIES 231
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL TAXES 2,023
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALES TAX 924
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES 1,081
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAYROLL TAXES PAYABLE Beginning of year 508, End of year 619
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL F BIGWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09783867977
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 361
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0046189391
ReturnHeader/Filer/PhoneNum09783867977
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 234
ReturnHeader/Filer/USAddress/CityNm0ASHBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001431
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043378250
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARL C LITTLE CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021 MAIN ST SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JAFFREY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003452
ReturnHeader/PreparerPersonGrp/PhoneNum06035327991
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KORK K LITTLE
ReturnHeader/ReturnTs02025-11-14T10:56:11-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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