Civic Intelligence

American Legion

990 • Fiscal year 2021 • EIN 16-6093716

Jan 01, 2021 to Dec 31, 2021 • Filed on May 20, 2022

23 Fenton StreetWaddington, NY 13694

(315) 388-4003

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

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

Liabilities / Revenue

1st percentile

-0.01x

Higher debt load relative to revenue than 1% of similar nonprofits.

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

Net Margin

59th percentile

15%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

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

Asset Growth

50th percentile

4.1%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

80th percentile

79%

Faster revenue growth than 80% of similar nonprofits.

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

Assets

Up

$362,618

Up $14,309 (+4.1%) from 2020

Net Assets

Up

$363,833

Up $16,211 (+4.7%) from 2020

Liabilities

Down

-$1,215

Down $1,902 (-277%) from 2020

Revenue

Up

$110,353

Up $48,778 (+79%) from 2020

Expenses

Up

$94,142

Up $30,902 (+49%) from 2020

Net Income

Up

$16,211

Up $17,876 (+1074%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $203,058Liabilities 2011: $6,1192011Assets 2012: $230,003Liabilities 2012: $5,8042012Assets 2013: $236,726Liabilities 2013: $5,4262013Assets 2014: $244,353Liabilities 2014: $4,9412014Assets 2015: $245,966Liabilities 2015: $5542015Assets 2016: $254,729Liabilities 2016: $1,192Net Assets 2016: $253,5372016Assets 2017: $315,223Liabilities 2017: $1,785Net Assets 2017: $313,4382017Assets 2018: $307,323Liabilities 2018: $0Net Assets 2018: $307,3232018Assets 2019: $349,065Liabilities 2019: $0Net Assets 2019: $349,0652019Assets 2020: $348,309Liabilities 2020: $687Net Assets 2020: $347,6222020Assets 2021: $362,618Liabilities 2021: -$1,215Net Assets 2021: $363,8332021Assets 2022: $365,060Liabilities 2022: -$1,759Net Assets 2022: $366,8192022Assets 2023: $397,397Liabilities 2023: -$3Net Assets 2023: $397,4002023Assets 2024: $427,556Liabilities 2024: $159Net Assets 2024: $427,3972024Assets 2025: $448,597Liabilities 2025: $171Net Assets 2025: $448,4262025

Highlighted filing

2021

Assets$362,618
Liabilities-$1,215
Net Assets$363,833

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $78,656Expenses 2011: $57,640Net Income 2011: $21,0162011Revenue 2012: $83,742Expenses 2012: $56,482Net Income 2012: $27,2602012Revenue 2013: $71,483Expenses 2013: $72,450Net Income 2013: -$9672013Revenue 2014: $70,585Expenses 2014: $62,436Net Income 2014: $8,1492014Revenue 2015: $67,382Expenses 2015: $64,439Net Income 2015: $2,9432015Revenue 2016: $82,160Expenses 2016: $74,192Net Income 2016: $7,9682016Revenue 2017: $128,376Expenses 2017: $68,477Net Income 2017: $59,8992017Revenue 2018: $108,133Expenses 2018: $107,248Net Income 2018: $8852018Revenue 2019: $95,136Expenses 2019: $76,363Net Income 2019: $18,7732019Revenue 2020: $61,575Expenses 2020: $63,240Net Income 2020: -$1,6652020Revenue 2021: $110,353Expenses 2021: $94,142Net Income 2021: $16,2112021Revenue 2022: $91,214Expenses 2022: $88,228Net Income 2022: $2,9862022Revenue 2023: $136,016Expenses 2023: $105,435Net Income 2023: $30,5812023Revenue 2024: $126,437Expenses 2024: $96,440Net Income 2024: $29,9972024Revenue 2025: $129,110Expenses 2025: $108,252Net Income 2025: $20,8582025

Highlighted filing

2021

Revenue$110,353
Expenses$94,142
Net Income$16,211
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 20, 2022
Return Version
2021v4.0
Gross Receipts
$179,255
Mission and Program Overview

Mission

To uphold and defend the Constitution of the United States of America; to maintain law and order; to foster and perpetuate one hundred percent Americanism; to preserve the memories and incidents of our associates in the Great Wars; to foster a sense of individual obligation to the community.

To serve veterans, members of the armed services, and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$347,400$352,179▲ $4,779
Land, Buildings, and Equipment, Net$171,982$171,982→ $0
Savings and Temporary Cash Investments$94,603$93,473▼ $1,130
Cash and Non-Interest-Bearing Accounts$70,743$86,182▲ $15,439
Rtn Earn Endowment Incm Other Fnds$222$11,654▲ $11,432
Inventories for Sale or Use$3,000$3,000→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$348,309$362,618▲ $14,309
Other Assets Total$7,981$7,981→ $0
Liabilities
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Accounts Payable and Accrued Expenses$687$-1,215▼ $1,902
Total Liabilities$687$-1,215▼ $1,902
Net Assets / Fund Balance
Total Net Assets Fund Balance$347,622$363,833▲ $16,211
Total Liabilities and Net Assets / Fund Balance$348,309$362,618▲ $14,309

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$73,759$0$0
Other Land Buildings$0$0$0
Land$65,209-$0
Equipment$33,014$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sharon O'Neil1st Vice Commander
Steve Cressey2nd Vice Commander
Bob Sullivan3rd Vice Commander
Byron RutherfordAdjutant
Tom TomlinsChaplain
Michael S McIntoshCommander
Sharon O'NeilMembership Officer
Warren KocherRespect for the Post Officer
Colin GrantSergeant-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$10,349
Program Service Revenue
$0
Investment Income
$900
Other Revenue
$99,104
All Other Contributions
$4,411
Change in Net Assets
$16,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$46,085
Other Expenses$39,345
Grants and Similar Amounts Paid$8,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$41,273
Occupancy---$14,229
Grants to Domestic Individuals---$8,400
Insurance---$5,891
Payroll Taxes---$4,211
Office Expenses---$1,866
Other Expenses---$1,393
All Other Expenses---$944
Information Technology---$700
Other Employee Benefits---$601
Benefits to Members---$312
Total Functional Expenses$0$0$0$94,142
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$68,447
Gaming Direct Expenses$15,731
Fundraising Gross Income$4,870
Fundraising Direct Expenses$3,147
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Legion is made up of all who are members.

Form 990, Part VI, Section A, Line 7A

Members of the governing body are voted into office by all members.

Form 990, Part VI, Section B, Line 11B

Any member is allowed to look at this Form 990 upon request.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
16-6093716
Phone
3153884003
Address
23 Fenton Street, Waddington, NY 13694

Signing Officer

Name
Michael McIntosh
Title
Commander
Phone
3153884003
Signed
2022-05-20

Organization Details

Principal Officer
Michael S McIntosh
Formed
2011
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
25
Raw XML AppendixShowing 400 of 531 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt33rd Vice Commander
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IRS990/NetIncomeFromGamingGrp/ExclusionAmt052716
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt052716
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt043278
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt043278
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0250
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0250
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt014229
IRS990/OfficeExpensesGrp/TotalAmt01866
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07981
IRS990/OtherAssetsTotalGrp/EOYAmt07981
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0601
IRS990/OtherExpensesGrp/Desc0Donations
IRS990/OtherExpensesGrp/Desc1Dues Transmittals
IRS990/OtherExpensesGrp/Desc2Outdoor Patio Construction
IRS990/OtherExpensesGrp/Desc3Garden & Snowplowing
IRS990/OtherExpensesGrp/TotalAmt09900
IRS990/OtherExpensesGrp/TotalAmt11575
IRS990/OtherExpensesGrp/TotalAmt22847
IRS990/OtherExpensesGrp/TotalAmt31393
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt01137
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01137
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt01137
IRS990/OtherSalariesAndWagesGrp/TotalAmt041273
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt04211
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Michael S McIntosh
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01254
IRS990/PYGrantsAndSimilarPaidAmt04043
IRS990/PYInvestmentIncomeAmt01218
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt028657
IRS990/PYOtherRevenueAmt059103
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1665
IRS990/PYSalariesCompEmpBnftPaidAmt030540
IRS990/PYTotalExpensesAmt063240
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt061575
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt016211
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt0250
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0222
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt011654
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094603
IRS990/SavingsAndTempCashInvstGrp/EOYAmt093473
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt073759
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt073759
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt033014
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt033014
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt065209
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt065209
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0171982
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt04691
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04691
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt015731
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt010923
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt057524
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt068447
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt052716
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01655
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt011040
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt09385
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.48$1.29$1.08$0.21
2024Detailed filing. Detailed filing data is available for this year.$4.28$0.00$4.27$1.26$0.96$0.30
2023Detailed filing. Detailed filing data is available for this year.$3.97$0.00$3.97$1.36$1.05$0.31
2022Detailed filing. Detailed filing data is available for this year.$3.65$0.02$3.67$0.91$0.88$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.63$0.01$3.64$1.10$0.94$0.16
2020Detailed filing. Detailed filing data is available for this year.$3.48$0.01$3.48$0.62$0.63$0.02
2019Detailed filing. Detailed filing data is available for this year.$3.49$0.00$3.49$0.95$0.76$0.19
2018Summary only. Only limited summary data is available for this year.$3.07$0.00$3.07$1.08$1.07$0.01
2017Summary only. Only limited summary data is available for this year.$3.15$0.02$3.13$1.28$0.68$0.60
2016Summary only. Only limited summary data is available for this year.$2.55$0.01$2.54$0.82$0.74$0.08
2015Summary only. Only limited summary data is available for this year.$2.46$0.01$0.67$0.64$0.03
2014Summary only. Only limited summary data is available for this year.$2.44$0.05$0.71$0.62$0.08
2013Summary only. Only limited summary data is available for this year.$2.37$0.05$0.71$0.72$0.01
2012Summary only. Only limited summary data is available for this year.$2.30$0.06$0.84$0.56$0.27
2011Summary only. Only limited summary data is available for this year.$2.03$0.06$0.79$0.58$0.21