Civic Intelligence

American Legion Post 362

990 • Fiscal year 2024 • EIN 16-0957714

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 13, 2024

PO Box 122East Aurora, NY 14052

(716) 652-9862

Siviq Scores

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

Liabilities / Assets

85th percentile

0.11x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.14x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

31st percentile

-5.7%

Higher net margin than 31% 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

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

61st percentile

10%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Up

$372,776

Up $46,394 (+14%) from 2023

Net Assets

Up

$329,923

Up $23,971 (+7.8%) from 2023

Liabilities

Up

$42,853

Up $22,423 (+110%) from 2023

Revenue

Up

$302,584

Up $28,274 (+10%) from 2023

Expenses

Up

$319,885

Up $25,161 (+8.5%) from 2023

Net Income

Up

-$17,301

Up $3,113 (+15%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $304,610Liabilities 2011: $1,598Net Assets 2011: $303,0122011Assets 2012: $294,365Liabilities 2012: $1,581Net Assets 2012: $292,7842012Assets 2013: $340,942Liabilities 2013: $5,548Net Assets 2013: $335,3942013Assets 2014: $345,076Liabilities 2014: $639Net Assets 2014: $344,4372014Assets 2015: $349,032Liabilities 2015: $1,246Net Assets 2015: $347,7862015Assets 2016: $367,484Liabilities 2016: $803Net Assets 2016: $366,6812016Assets 2017: $367,568Liabilities 2017: $1,677Net Assets 2017: $365,8912017Assets 2018: $345,893Liabilities 2018: $1,002Net Assets 2018: $344,8912018Assets 2019: $331,945Liabilities 2019: $767Net Assets 2019: $331,1782019Assets 2020: $305,340Liabilities 2020: $3,043Net Assets 2020: $302,2972020Assets 2021: $322,685Liabilities 2021: $18,098Net Assets 2021: $304,5872021Assets 2022: $345,462Liabilities 2022: $16,101Net Assets 2022: $329,3612022Assets 2023: $326,382Liabilities 2023: $20,430Net Assets 2023: $305,9522023Assets 2024: $372,776Liabilities 2024: $42,853Net Assets 2024: $329,9232024Assets 2025: $349,393Liabilities 2025: $61,362Net Assets 2025: $288,0312025

Highlighted filing

2024

Assets$372,776
Liabilities$42,853
Net Assets$329,923

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $493,610Expenses 2011: $466,170Net Income 2011: $27,4402011Revenue 2012: $449,878Expenses 2012: $459,082Net Income 2012: -$9,2042012Revenue 2013: $495,781Expenses 2013: $459,083Net Income 2013: $36,6982013Revenue 2014: $461,035Expenses 2014: $459,674Net Income 2014: $1,3612014Revenue 2015: $439,416Expenses 2015: $434,915Net Income 2015: $4,5012015Revenue 2016: $496,066Expenses 2016: $477,170Net Income 2016: $18,8962016Revenue 2017: $520,845Expenses 2017: $520,482Net Income 2017: $3632017Revenue 2018: $527,305Expenses 2018: $548,305Net Income 2018: -$21,0002018Revenue 2019: $382,998Expenses 2019: $396,713Net Income 2019: -$13,7152019Revenue 2020: $263,467Expenses 2020: $292,348Net Income 2020: -$28,8812020Revenue 2021: $314,967Expenses 2021: $312,677Net Income 2021: $2,2902021Revenue 2022: $436,740Expenses 2022: $412,164Net Income 2022: $24,5762022Revenue 2023: $274,310Expenses 2023: $294,724Net Income 2023: -$20,4142023Revenue 2024: $302,584Expenses 2024: $319,885Net Income 2024: -$17,3012024Revenue 2025: $269,238Expenses 2025: $311,130Net Income 2025: -$41,8922025

Highlighted filing

2024

Revenue$302,584
Expenses$319,885
Net Income-$17,301
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$487,961
Mission and Program Overview

Mission

Supports military veterans and their families by providing a place to meet; provides scholarships to families of veterans and creates activities and support in the

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$193,316$221,375▲ $28,059
Land, Buildings, and Equipment, Net$111,752$100,218▼ $11,534
Savings and Temporary Cash Investments$12,726$26,186▲ $13,460
Inventories for Sale or Use$8,588$10,380▲ $1,792
Total Assets$326,382$372,776▲ $46,394
Other Assets Total-$14,617-
Liabilities
Deferred Revenue-$21,410-
Unsecured Notes Loans Payable$15,000$15,000→ $0
Accounts Payable and Accrued Expenses$5,430$6,443▲ $1,013
Total Liabilities$20,430$42,853▲ $22,423
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$293,226$303,737▲ $10,511
Net Assets With Donor Restrictions$12,726$26,186▲ $13,460
Total Net Assets Fund Balance$305,952$329,923▲ $23,971
Total Liabilities and Net Assets / Fund Balance$326,382$372,776▲ $46,394

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$81,430-
Land$20,156--
Equipment$17,575$28,529-
Leasehold Improvements$62,487$200,716-
Other Assets Org$14,617--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack Patterson1st Vice Commander
Bill Lewis2nd Vice Commander
Larry Galuski Jr3rd Vice Commander
John FranzAdjutant
Keith BenderCommander
Earl JannFinancial Officer
Dean BrewerService Officer
Hank Durski JrSgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$10,354
Program Service Revenue
$201,024
Investment Income
$2,908
Other Revenue
$88,298
All Other Contributions
$3,925
Change in Net Assets
$-17,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,596
Salaries, Compensation, and Employee Benefits$104,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,935$0$0$94,935
Occupancy$28,234$0$0$28,234
Other Expenses$17,430$0$0$17,430
Depreciation Depletion$11,534$0$0$11,534
Insurance$10,097$0$0$10,097
Payroll Taxes$9,354$0$0$9,354
Fees for Services Accounting$0$7,029$0$7,029
Office Expenses$0$5,192$0$5,192
All Other Expenses$2,341$1,523$0$3,864
Conferences and Meetings$0$3,185$0$3,185
Interest$0$73$0$73
Total Functional Expenses$302,883$17,002$0$319,885
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$186,204
Gaming Direct Expenses$131,624
Fundraising Gross Income$79,369
Fundraising Direct Expenses$48,784
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Frys$45,879$45,879-$45,879
Total Events$45,879$45,879$25,054$20,825
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post 362
EIN
16-0957714
Phone
7166529862
Address
PO BOX 122, EAST AURORA, NY 14052

Signing Officer

Name
Earl L Jann Jr
Title
Financial Officer
Phone
7166529862
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Pedersen
Formed
1928
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
11
Volunteers
90

Preparer

Firm
Philipps & Brooks Cpas Pc
Address
76 RILEY STREET, EAST AURORA, NY 14052
Preparer
Karen Kellogg
Phone
7166529373
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Organization is supported by dues from membership.

Pt VI, Line 7A

Members elect board and officers.

Pt VI, Line 11B

Treasurer reviews with board before submission.

Pt VIII

Amended Return to lower Bar sales by $10,038 overstated income on originally filed return

Other

pg 10-Functional Expense line 7 Other Salaries & Wages were lowered by $10,038. They were overstated to included allocated tips in salary expense on originally filed return.

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IRS990/PYProgramServiceRevenueAmt0193747
IRS990/PYRevenuesLessExpensesAmt0-20414
IRS990/PYSalariesCompEmpBnftPaidAmt088991
IRS990/PYTotalExpensesAmt0294724
IRS990/PYTotalRevenueAmt0274310
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-17301
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03133
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012726
IRS990/SavingsAndTempCashInvstGrp/EOYAmt026186
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081430
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt081430
IRS990ScheduleD/EquipmentGrp/BookValueAmt017575
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028529
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt046104
IRS990ScheduleD/LandGrp/BookValueAmt020156
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt020156
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt062487
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0200716
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0263203
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014617
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID EXPENSES FOR FUNDRAISERS 6/30/25 YEAREND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100218
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014617
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025054
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FISH FRYS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt025054
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt025054
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt045879
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045879
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt045879
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt045879
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020825
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0131624
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0131624
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0131624
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0186204
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0186204
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt054580
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization is supported by dues from membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect board and officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Treasurer reviews with board before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Amended Return to lower Bar sales by $10,038 overstated income on originally filed return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4pg 10-Functional Expense line 7 Other Salaries & Wages were lowered by $10,038. They were overstated to included allocated tips in salary expense on originally filed return.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0326382
IRS990/TotalAssetsEOYAmt0372776
IRS990/TotalAssetsGrp/BOYAmt0326382
IRS990/TotalAssetsGrp/EOYAmt0372776
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010354
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017002
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0302883
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319885
IRS990/TotalGrossUBIAmt012326
IRS990/TotalLiabilitiesBOYAmt020430
IRS990/TotalLiabilitiesEOYAmt042853
IRS990/TotalLiabilitiesGrp/BOYAmt020430
IRS990/TotalLiabilitiesGrp/EOYAmt042853
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0305952
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0329923
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0201024
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt018259
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0261645
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302584
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt012326
IRS990/TotalVolunteersCnt090
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0326382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0372776
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt015000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt015000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 LEGION DR
IRS990/USAddress/CityNm0EAST AURORA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014052
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EARL L JANN JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07166529862
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 362
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0160957714
ReturnHeader/Filer/PhoneNum07166529862
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 122
ReturnHeader/Filer/USAddress/CityNm0EAST AURORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.61$2.88$2.69$3.11$0.42
2024Detailed filing. Detailed filing data is available for this year.$3.73$0.43$3.30$3.03$3.20$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.20$3.06$2.74$2.95$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.16$3.29$4.37$4.12$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.18$3.05$3.15$3.13$0.02
2020Summary only. Only limited summary data is available for this year.$3.05$0.03$3.02$2.63$2.92$0.29
2019Summary only. Only limited summary data is available for this year.$3.32$0.01$3.31$3.83$3.97$0.14
2018Summary only. Only limited summary data is available for this year.$3.46$0.01$3.45$5.27$5.48$0.21
2017Summary only. Only limited summary data is available for this year.$3.68$0.02$3.66$5.21$5.20$0.00
2016Summary only. Only limited summary data is available for this year.$3.67$0.01$3.67$4.96$4.77$0.19
2015Summary only. Only limited summary data is available for this year.$3.49$0.01$3.48$4.39$4.35$0.05
2014Summary only. Only limited summary data is available for this year.$3.45$0.01$3.44$4.61$4.60$0.01
2013Summary only. Only limited summary data is available for this year.$3.41$0.06$3.35$4.96$4.59$0.37
2012Summary only. Only limited summary data is available for this year.$2.94$0.02$2.93$4.50$4.59$0.09
2011Summary only. Only limited summary data is available for this year.$3.05$0.02$3.03$4.94$4.66$0.27