Civic Intelligence

American Legion 257 John Cool

EIN 15-0552059 • 501(c)19 • Port Byron, NY

Profile

To honor and support Veterans of Foreign Wars

157 Main StPort Byron, NY 13140

n/A

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.07x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

48th percentile

1.3%

Higher net margin than 48% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2021

Asset Growth

64th percentile

4.3%

Faster asset growth than 64% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

23%

Faster revenue growth than 73% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$43,458

Down $6,274 (-13%) from 2023

Liabilities

Up

$4,160

Up $439 (+12%) from 2023

Net Assets

Down

$39,298

Down $6,713 (-15%) from 2023

Revenue

Down

$66,316

Down $5,575 (-7.8%) from 2023

Expenses

Up

$73,029

Up $2,096 (+3.0%) from 2023

Net Income

Down

-$6,713

Down $7,671 (-801%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $58,353Liabilities 2011: $1,419Net Assets 2011: $56,9342011Assets 2012: $51,789Liabilities 2012: $1,241Net Assets 2012: $50,5482012Assets 2013: $46,693Liabilities 2013: $9722013Assets 2014: $67,777Liabilities 2014: $25,9712014Assets 2015: $69,781Liabilities 2015: $25,995Net Assets 2015: $43,7862015Assets 2016: $72,229Liabilities 2016: $20,097Net Assets 2016: $52,1322016Assets 2017: $57,180Liabilities 2017: $14,914Net Assets 2017: $42,2662017Assets 2018: $58,381Liabilities 2018: $10,7772018Assets 2019: $50,166Liabilities 2019: $4,675Net Assets 2019: $45,4912019Assets 2020: $45,854Liabilities 2020: $5,340Net Assets 2020: $40,5142020Assets 2021: $48,857Liabilities 2021: $4,319Net Assets 2021: $44,5382021Assets 2022: $47,665Liabilities 2022: $2,612Net Assets 2022: $45,0532022Assets 2023: $49,732Liabilities 2023: $3,721Net Assets 2023: $46,0112023Assets 2024: $43,458Liabilities 2024: $4,160Net Assets 2024: $39,2982024

Highlighted filing

2024

Assets$43,458
Liabilities$4,160
Net Assets$39,298

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $70,890Expenses 2011: $82,586Net Income 2011: -$11,6962011Revenue 2012: $71,991Expenses 2012: $78,377Net Income 2012: -$6,3862012Revenue 2013: $63,452Expenses 2013: $68,279Net Income 2013: -$4,8272013Revenue 2014: $59,280Expenses 2014: $63,194Net Income 2014: -$3,9142014Revenue 2015: $68,376Expenses 2015: $66,396Net Income 2015: $1,9802015Revenue 2016: $70,726Expenses 2016: $62,380Net Income 2016: $8,3462016Revenue 2017: $64,915Expenses 2017: $74,781Net Income 2017: -$9,8662017Revenue 2018: $68,170Expenses 2018: $62,832Net Income 2018: $5,3382018Revenue 2019: $54,844Expenses 2019: $56,957Net Income 2019: -$2,1132019Revenue 2020: $49,099Expenses 2020: $54,076Net Income 2020: -$4,9772020Revenue 2021: $56,471Expenses 2021: $52,447Net Income 2021: $4,0242021Revenue 2022: $58,438Expenses 2022: $57,923Net Income 2022: $5152022Revenue 2023: $71,891Expenses 2023: $70,933Net Income 2023: $9582023Revenue 2024: $66,316Expenses 2024: $73,029Net Income 2024: -$6,7132024

Highlighted filing

2024

Revenue$66,316
Expenses$73,029
Net Income-$6,713

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$43.5$4.16$39.3$66.3$73.0$6.71
2023Detailed filing. Detailed filing data is available for this year.$49.7$3.72$46.0$71.9$70.9$0.96
2022Detailed filing. Detailed filing data is available for this year.$47.7$2.61$45.1$58.4$57.9$0.52
2021Detailed filing. Detailed filing data is available for this year.$48.9$4.32$44.5$56.5$52.4$4.02
2020Detailed filing. Detailed filing data is available for this year.$45.9$5.34$40.5$49.1$54.1$4.98
2019Detailed filing. Detailed filing data is available for this year.$50.2$4.68$45.5$54.8$57.0$2.11
2018Summary only. Only limited summary data is available for this year.$58.4$10.8$68.2$62.8$5.34
2017Detailed filing. Detailed filing data is available for this year.$57.2$14.9$42.3$64.9$74.8$9.87
2016Detailed filing. Detailed filing data is available for this year.$72.2$20.1$52.1$70.7$62.4$8.35
2015Detailed filing. Detailed filing data is available for this year.$69.8$26.0$43.8$68.4$66.4$1.98
2014Summary only. Only limited summary data is available for this year.$67.8$26.0$59.3$63.2$3.91
2013Summary only. Only limited summary data is available for this year.$46.7$0.97$63.5$68.3$4.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.8$1.24$50.5$72.0$78.4$6.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$58.4$1.42$56.9$70.9$82.6$11.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 15, 2025
Return Version
2023v6.0
Gross Receipts
$146,267
Mission and Program Overview

Mission

To honor and support Veterans of Foreign Wars

Program Services

DescriptionGrantsExpenses
To honor and assist the Veterans of Foreign Wars--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Les ShattuckActing CommanderPT$0--
Les Shattuck1st Vice Commander-$0--
Jeff Grivens2nd Vice Commander-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffles$4,770$4,770-$4,770
Commanders Dinner$531$531-$531
Total Events$6,325$6,325$1,362$4,963
Filing and Contact Details

Filer

Filer Name
American Legion 257 John Cool
EIN
15-0552059
Phone
3157305920
Address
157 Main St, Port Byron, NY 13140

Signing Officer

Name
Mark Emerson
Title
Commander
Phone
3157305920
Signed
2025-04-15
Discuss with paid preparer
Yes

Preparer

Firm
Custom Accounting Services Inc
Address
360 Grant Avenue Rd, Auburn, NY 13021
Preparer
Kimberly S Manrow EA
Phone
3152588780
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

Rentals 1,575

Form 990-EZ, Part I, Line 8, Other Revenue

Vendor Collection Credits 257

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

Supplies 3,158

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

Depreciation 1,426

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

Dues Subscriptions 1,692

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

Licenses Permits 690

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

Insurances 5,540

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

Bank Service Charges 309

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

Office Expenses 870

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

Shortages 691

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

Sales Tax Payable Beginning of year 1,259, End of year 1,814

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

Bank Loan Beginning of year 2,462, End of year 2,346

Raw XML Appendix171 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/OtherRevenueTotalAmt01832
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IRS990EZ/TotalRevenueAmt066316
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
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IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/StatesWhereGamingConductedCd0NY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Vendor Collection Credits 257
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 3,158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation 1,426
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Dues Subscriptions 1,692
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Licenses Permits 690
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurances 5,540
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bank Service Charges 309
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Office Expenses 870
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Shortages 691
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Sales Tax Payable Beginning of year 1,259, End of year 1,814
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Bank Loan Beginning of year 2,462, End of year 2,346
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
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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 I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum03157305920
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-15
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ReturnHeader/Filer/EIN0150552059
ReturnHeader/Filer/PhoneNum03157305920
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ReturnHeader/PreparerPersonGrp/PhoneNum03152588780
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kimberly S Manrow EA
ReturnHeader/ReturnTs02025-04-15T12:25:18-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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