Civic Intelligence

American Legion Eugene Mcmanus Post 238

990EZ • Fiscal year 2024 • EIN 11-3739450

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 08, 2025

Organization ProfileN/A
704 9th StreetDewitt, IA 52742

(563) 659-5175

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

32nd percentile

-5.5%

Higher net margin than 32% of similar nonprofits.

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

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.

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

Asset Growth

36th percentile

-2.7%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

28th percentile

-13%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$54,629

Down $1,508 (-2.7%) from 2023

Net Assets

Down

$54,629

Down $1,508 (-2.7%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin32nd percentile

Revenue

Down

$27,461

Down $3,946 (-13%) from 2023

Expenses

Up

$28,969

Up $1,648 (+6.0%) from 2023

Net Income

Down

-$1,508

Down $5,594 (-137%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$60K$40K$20K$0Assets 2019: $46,361Net Assets 2019: $46,3612019Assets 2020: $35,776Net Assets 2020: $35,7762020Assets 2021: $42,532Net Assets 2021: $42,5322021Assets 2022: $52,051Net Assets 2022: $52,0512022Assets 2023: $56,137Net Assets 2023: $56,1372023Assets 2024: $54,629Net Assets 2024: $54,6292024

Highlighted filing

2024

Assets$54,629
Liabilities-
Net Assets$54,629
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$40K$20K$0-$20KRevenue 2019: $18,589Expenses 2019: $17,853Net Income 2019: $7362019Revenue 2020: $15,268Expenses 2020: $25,853Net Income 2020: -$10,5852020Revenue 2021: $23,811Expenses 2021: $17,056Net Income 2021: $6,7552021Revenue 2022: $26,796Expenses 2022: $17,277Net Income 2022: $9,5192022Revenue 2023: $31,407Expenses 2023: $27,321Net Income 2023: $4,0862023Revenue 2024: $27,461Expenses 2024: $28,969Net Income 2024: -$1,5082024

Highlighted filing

2024

Revenue$27,461
Expenses$28,969
Net Income-$1,508
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 8, 2025
Return Version
2024v5.0
Gross Receipts
$31,977
Mission and Program Overview

Mission

Organization to provide support to veterans and the community by providing assistance

Program Services

DescriptionGrantsExpenses
ASSISTING THE VETERANS AND YOUNG ADULTS IN THE COMMUNITY--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE MILLERSecretary-$0--
MICHAEL OSMUNCommander-$0--
JEREMIAH SUNDAY2nd Vice COM-$0--
RAY HITCHCOCKFinance Offi-$0--
RAY DICKEY1st Vice COM-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pancake Breakfa$25,949$25,949$4,516$21,433
Total Events$25,949$25,949$4,516$21,433
Filing and Contact Details

Filer

Filer Name
American Legion Eugene Mcmanus
EIN
11-3739450
Phone
5636595175
Address
704 9TH STREET, DEWITT, IA 52742

Signing Officer

Name
Michael Osmun
Title
Commander
Phone
5636595175
Signed
2025-10-08
Discuss with paid preparer
Yes

Preparer

Firm
Dewitt Bank and Trust Co
Address
607 9TH STREET, DEWITT, IA 52742
Preparer
Gregory J Casel
Phone
5636595175
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Name: various local organizations address: 704 9th street dewitt, ia 52742 cash contribution: 5,992”

Form 990-ez, Part I, Line 16

“Expenses insurance 4,510 chairs 2,696 total 7,206”

Form 990-ez, Part III

“Organization to provide support to veterans and the community by providing assistance”

Raw XML Appendix120 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/BenefitsPaidToOrForMembersAmt05226
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVE FROHWEIN
IRS990EZ/BooksInCareOfDetail/PhoneNum05636595175
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01516 - 17TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DEWITT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052742
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt056137
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt054629
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05226
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1508
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0275
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt056137
IRS990EZ/Form990TotalAssetsGrp/EOYAmt054629
IRS990EZ/FundraisingGrossIncomeAmt025949
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05992
IRS990EZ/GrossReceiptsAmt031977
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0802
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt056137
IRS990EZ/NetAssetsOrFundBalancesEOYAmt054629
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt056137
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt054629
IRS990EZ/OccupancyRentUtltsAndMaintAmt010071
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL OSMUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JEREMIAH SUNDAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RAY HITCHCOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RAY DICKEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt41ST VICE COM
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt07206
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ORGANIZATION TO PROVIDE SUPPORT TO VETERANS AND THE COMMUNITY BY PROVIDING ASSISTANCE
IRS990EZ/PrintingPublicationsPostageAmt0199
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ASSISTING THE VETERANS AND YOUNG ADULTS IN THE COMMUNITY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt04516
IRS990EZ/SpecialEventsNetIncomeLossAmt021433
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt028969
IRS990EZ/TotalRevenueAmt027461
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04516
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PANCAKE BREAKFA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025949
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021433
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04516
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04516
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: VARIOUS LOCAL ORGANIZATIONS ADDRESS: 704 9TH STREET DEWITT, IA 52742 CASH CONTRIBUTION: 5,992
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 4,510 CHAIRS 2,696 TOTAL 7,206
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION TO PROVIDE SUPPORT TO VETERANS AND THE COMMUNITY BY PROVIDING ASSISTANCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL OSMUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05636595175
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION EUGENE MCMANUS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POST 238
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0113739450
ReturnHeader/Filer/PhoneNum05636595175
ReturnHeader/Filer/USAddress/AddressLine1Txt0704 9TH STREET
ReturnHeader/Filer/USAddress/CityNm0DEWITT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052742
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420216090
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEWITT BANK AND TRUST CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0607 9TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DEWITT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052742
ReturnHeader/PreparerPersonGrp/PhoneNum05636595175
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY J CASEL
ReturnHeader/ReturnTs02025-10-10T11:50:27-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$54,629
Liabilities
-
Net assets
$54,629
Revenue
$27,461
Expenses
$28,969
Net income
-$1,508
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$54.6$54.6$27.5$29.0$1.51
2023Detailed filing. Detailed filing data is available for this year.$56.1$56.1$31.4$27.3$4.09
2022Detailed filing. Detailed filing data is available for this year.$52.1$52.1$26.8$17.3$9.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.5$42.5$23.8$17.1$6.76
2020Detailed filing. Detailed filing data is available for this year.$35.8$35.8$15.3$25.9$10.6
2019Detailed filing. Detailed filing data is available for this year.$46.4$46.4$18.6$17.9$0.74
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)19 • <$500k nonprofits