Civic Intelligence

American Legion 673

EIN 15-0627305 • 501(c)19 • Black River, NY

Profile

Foster patriotism and civic responsiblity

PO Box 141Black River, NY 13612
Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

80th percentile

14%

Faster asset growth than 80% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

89th percentile

63%

Faster revenue growth than 89% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$297,177

Up $37,070 (+14%) from 2020

Liabilities

Down

$1,253

Down $868 (-41%) from 2020

Net Assets

Up

$295,924

Up $37,938 (+15%) from 2020

Revenue

Up

$260,018

Up $100,649 (+63%) from 2020

Expenses

Up

$222,080

Up $50,940 (+30%) from 2020

Net Income

Up

$37,938

Up $49,709 (+422%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $218,610Liabilities 2010: $4,325Net Assets 2010: $214,2852010Assets 2011: $160,928Liabilities 2011: $3,615Net Assets 2011: $157,3132011Assets 2012: $147,672Liabilities 2012: $3,863Net Assets 2012: $143,8092012Assets 2013: $177,448Liabilities 2013: $14,461Net Assets 2013: $162,9872013Assets 2014: $213,492Liabilities 2014: $9,329Net Assets 2014: $204,1632014Assets 2015: $230,910Liabilities 2015: $4,081Net Assets 2015: $226,8292015Assets 2016: $226,153Liabilities 2016: $5,253Net Assets 2016: $220,9002016Assets 2017: $218,385Liabilities 2017: $5,510Net Assets 2017: $212,8752017Assets 2018: $240,066Liabilities 2018: $5,955Net Assets 2018: $234,1112018Assets 2019: $278,182Liabilities 2019: $8,425Net Assets 2019: $269,7572019Assets 2020: $260,107Liabilities 2020: $2,121Net Assets 2020: $257,9862020Assets 2021: $297,177Liabilities 2021: $1,253Net Assets 2021: $295,9242021

Highlighted filing

2021

Assets$297,177
Liabilities$1,253
Net Assets$295,924

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $194,106Expenses 2010: $198,764Net Income 2010: -$4,6582010Expenses 2011: $234,0952011Expenses 2012: $184,6392012Revenue 2013: $229,380Expenses 2013: $210,202Net Income 2013: $19,1782013Revenue 2014: $239,311Expenses 2014: $200,671Net Income 2014: $38,6402014Revenue 2015: $217,104Expenses 2015: $194,438Net Income 2015: $22,6662015Revenue 2016: $207,789Expenses 2016: $213,718Net Income 2016: -$5,9292016Revenue 2017: $213,588Expenses 2017: $221,613Net Income 2017: -$8,0252017Revenue 2018: $244,393Expenses 2018: $223,157Net Income 2018: $21,2362018Revenue 2019: $239,561Expenses 2019: $203,915Net Income 2019: $35,6462019Revenue 2020: $159,369Expenses 2020: $171,140Net Income 2020: -$11,7712020Revenue 2021: $260,018Expenses 2021: $222,080Net Income 2021: $37,9382021

Highlighted filing

2021

Revenue$260,018
Expenses$222,080
Net Income$37,938

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 13, 2022
Return Version
2021v4.2
Gross Receipts
$367,372
Mission and Program Overview

Mission

Foster patriotism and civic responsiblity

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$116,347$156,573▲ $40,226
Land, Buildings, and Equipment, Net$133,360$127,376▼ $5,984
Savings and Temporary Cash Investments$9,479$8,850▼ $629
Inventories for Sale or Use$921$1,415▲ $494
Total Assets$260,107$297,177▲ $37,070
Other Assets Total-$2,963-
Liabilities
Accounts Payable and Accrued Expenses$2,121$1,253▼ $868
Total Liabilities$2,121$1,253▼ $868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$257,986$295,924▲ $37,938
Total Net Assets Fund Balance$257,986$295,924▲ $37,938
Total Liabilities and Net Assets / Fund Balance$260,107$297,177▲ $37,070

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$108,981$220,648$329,588
Other Land Buildings$1,611$123,412$124,989
Equipment$3,784$20,000$23,784
Land$13,000-$13,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carl RiversTrustee
Charlie LiversedgeTrustee
James Williams1 st VICE
Anthony Alter2nd Vice
Jeffrey Semrau3rd Vice
Timothy AmbroseAdjutant
George SheehanChaplain
John CharbonneauCommander
Clair RaibleExec Comm
Edward WallaceExec Comm
Fred KaiserExecutive Committee
Louise PercyFinance
Robert WieliczkaHistorian
Judy WallaceService Officer
Gordon Tiger PhillipsSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$12,235
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$247,781
All Other Contributions
$7,576
Change in Net Assets
$37,938
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,117
Other Expenses$106,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,111--$105,111
Occupancy$37,446--$37,446
Insurance$15,917--$15,917
Payroll Taxes$10,006--$10,006
Depreciation Depletion$6,985--$6,985
Other Expenses$6,700--$6,700
Advertising$5,276--$5,276
Conferences and Meetings$4,766--$4,766
Fees for Services Accounting$2,157--$2,157
Fees for Services Management$1,230--$1,230
Office Expenses$494--$494
Total Functional Expenses$222,080$0$0$222,080
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$170,874
Gaming Direct Expenses$32,637
Fundraising Gross Income$9,547
Fundraising Direct Expenses$824
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Fry$9,547$9,547-$9,547
Total Events$9,547$9,547$824$8,723
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11

Review conducted at meeting

Form 990, Part VI, Line 12C

Policy is reviewed at meetings and posted

Form 990, Part VI, Line 15A

Mangers compensation is approved by membership based on comparable wages in area

Filing and Contact Details

Filer

Filer Name
American Legion 673
EIN
15-0627305
Phone
3157735678
Address
PO BOX 141, BLACK RIVER, NY 13612
Doing Business As
William C Dexter Post

Signing Officer

Name
Louise Percy
Title
Officer
Phone
3157735678
Signed
2022-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louise Percy
Formed
1958
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
15

Preparer

Firm
Jesmore & Associates CPA
Address
PO BOX 211, WATERTOWN, NY 13601
Preparer
Tamasina M Sharlow CPA
Phone
3157822661
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IRS990/OtherExpensesGrp/TotalAmt116420
IRS990/OtherExpensesGrp/TotalAmt24806
IRS990/OtherExpensesGrp/TotalAmt36700
IRS990/OtherRevenueMiscGrp/Desc0SALES TAX VENDER CREDITS
IRS990/OtherRevenueMiscGrp/Desc1FA SALE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0503
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0503
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1700
IRS990/OtherRevenueTotalAmt01203
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0105111
IRS990/OtherSalariesAndWagesGrp/TotalAmt0105111
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt010006
IRS990/PayrollTaxesGrp/TotalAmt010006
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LOUISE PERCY
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgSrvcAccomActy2Grp/Desc0FOSTER PATRIOTISM AND CIVIC RESPONSIBLITY
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0222080
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0260018
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013707
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt079214
IRS990/PYOtherRevenueAmt0145659
IRS990/PYRevenuesLessExpensesAmt0-11771
IRS990/PYSalariesCompEmpBnftPaidAmt091926
IRS990/PYTotalExpensesAmt0171140
IRS990/PYTotalRevenueAmt0159369
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt037938
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09479
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08850
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0108981
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0220648
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0329588
IRS990ScheduleD/EquipmentGrp/BookValueAmt03784
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023784
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt013000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01611
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0123412
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0124989
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127376
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0824
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0824
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0824
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FISH FRY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09547
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08723
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03385
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03385
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt032637
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt05211
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0165663
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0170874
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0138237
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt029252
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt029252
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0LOUISE PERCY
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0LOUISE PERCY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0NY
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 141
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BLACK RIVER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013612
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW CONDUCTED AT MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY IS REVIEWED AT MEETINGS AND POSTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANGERS COMPENSATION IS APPROVED BY MEMBERSHIP BASED ON COMPARABLE WAGES IN AREA
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15A
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0260107
IRS990/TotalAssetsEOYAmt0297177

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