Civic Intelligence

American Legion

990 • Fiscal year 2021 • EIN 16-6093871

Jun 01, 2020 to May 31, 2021 • Filed on Oct 17, 2022

67 Wildwood AvenueSalamanca, NY 14779

(716) 945-1460

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.10x

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

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

0.20x

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

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Net Margin

64th percentile

21%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Asset Growth

40th percentile

3.1%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-5.7%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$269,527

Up $7,991 (+3.1%) from 2020

Net Assets

Up

$241,507

Up $29,691 (+14%) from 2020

Liabilities

Down

$28,020

Down $21,700 (-44%) from 2020

Revenue

Down

$140,305

Down $8,422 (-5.7%) from 2020

Expenses

Down

$110,611

Down $43,285 (-28%) from 2020

Net Income

Up

$29,694

Up $34,863 (+674%) from 2020

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: $292,689Liabilities 2011: $60,368Net Assets 2011: $232,3212011Assets 2012: $317,746Liabilities 2012: $88,998Net Assets 2012: $228,7482012Assets 2013: $314,970Liabilities 2013: $85,176Net Assets 2013: $229,7942013Assets 2014: $317,087Liabilities 2014: $81,202Net Assets 2014: $235,8852014Assets 2015: $322,720Liabilities 2015: $77,524Net Assets 2015: $245,1962015Assets 2016: $323,360Liabilities 2016: $72,270Net Assets 2016: $251,0902016Assets 2017: $342,325Liabilities 2017: $67,653Net Assets 2017: $274,6722017Assets 2018: $353,452Liabilities 2018: $62,926Net Assets 2018: $290,5262018Assets 2019: $275,693Liabilities 2019: $58,713Net Assets 2019: $216,9802019Assets 2020: $261,536Liabilities 2020: $49,720Net Assets 2020: $211,8162020Assets 2021: $269,527Liabilities 2021: $28,020Net Assets 2021: $241,5072021Assets 2022: $296,711Liabilities 2022: $37,145Net Assets 2022: $259,5662022Assets 2023: $292,313Liabilities 2023: $29,114Net Assets 2023: $263,1992023Assets 2024: $248,025Liabilities 2024: $19,464Net Assets 2024: $228,5612024Assets 2025: $287,924Liabilities 2025: $62,377Net Assets 2025: $225,5472025

Highlighted filing

2021

Assets$269,527
Liabilities$28,020
Net Assets$241,507

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $137,332Expenses 2011: $133,040Net Income 2011: $4,2922011Revenue 2012: $126,741Expenses 2012: $130,313Net Income 2012: -$3,5722012Revenue 2013: $125,509Expenses 2013: $124,464Net Income 2013: $1,0452013Revenue 2014: $130,837Expenses 2014: $124,746Net Income 2014: $6,0912014Revenue 2015: $143,828Expenses 2015: $134,514Net Income 2015: $9,3142015Revenue 2016: $135,982Expenses 2016: $130,090Net Income 2016: $5,8922016Revenue 2017: $160,379Expenses 2017: $136,796Net Income 2017: $23,5832017Revenue 2018: $171,848Expenses 2018: $155,993Net Income 2018: $15,8552018Revenue 2019: $182,393Expenses 2019: $164,251Net Income 2019: $18,1422019Revenue 2020: $148,727Expenses 2020: $153,896Net Income 2020: -$5,1692020Revenue 2021: $140,305Expenses 2021: $110,611Net Income 2021: $29,6942021Revenue 2022: $189,597Expenses 2022: $171,535Net Income 2022: $18,0622022Revenue 2023: $172,120Expenses 2023: $154,693Net Income 2023: $17,4272023Revenue 2024: $195,332Expenses 2024: $195,297Net Income 2024: $352024Revenue 2025: $187,743Expenses 2025: $195,881Net Income 2025: -$8,1382025

Highlighted filing

2021

Revenue$140,305
Expenses$110,611
Net Income$29,694
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Oct 17, 2022
Return Version
2020v4.0
Gross Receipts
$510,504
Mission and Program Overview

Mission

To provide services to our veterans and families

Provide services to our veterans and their families also assist local organizations with donations

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$211,816$241,507▲ $29,691
Land, Buildings, and Equipment, Net$227,108$215,903▼ $11,205
Cash and Non-Interest-Bearing Accounts$19,600$34,757▲ $15,157
Inventories for Sale or Use$12,779$12,779→ $0
Savings and Temporary Cash Investments$158$4,197▲ $4,039
Intangible Assets$1,891$1,891→ $0
Total Assets$261,536$269,527▲ $7,991
Liabilities
Mortgage Notes Payable Secured by Investment Property$49,720$43,167▼ $6,553
Accounts Payable and Accrued Expenses-$-15,147-
Total Liabilities$49,720$28,020▼ $21,700
Net Assets / Fund Balance
Total Net Assets Fund Balance$211,816$241,507▲ $29,691
Total Liabilities and Net Assets / Fund Balance$261,536$269,527▲ $7,991

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$151,680$234,953-
Equipment$7,562$75,447-
Leasehold Improvements$56,661$12,577-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frances FreyChairman Board
Thomas Percy1st Vice
Dennis Burger2nd Vice
Steve MccordAdvocate
Steve MccordChaplain
Mark SimsickCommander
Frances FreyFinancial Off
Revenue and Support

Revenue Composition

Contributions and Grants
$8,730
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$131,574
All Other Contributions
$2,184
Change in Net Assets
$29,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$67,082
Other Expenses$40,884
Grants and Similar Amounts Paid$1,970
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,095--$61,095
All Other Expenses$5,032$14,262-$19,294
Insurance$12,254--$12,254
Payroll Taxes$5,987--$5,987
Interest$3,778--$3,778
Fees for Services Accounting$2,150--$2,150
Grants to Domestic Orgs$1,970--$1,970
Other Expenses$1,832--$1,832
Benefits to Members$675--$675
Advertising$564--$564
Office Expenses$95--$95
Total Functional Expenses$96,349$14,262$0$110,611
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$350,781
Gaming Direct Expenses$315,847
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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
Yes

Governance Explanations

Part VII Line 11 B the 990 Is Reviewed at the Board Meeting

Prior to signing and mailing the return part vi line 12c review policy in meeting if conflict occurs part vi line 15b board discusses employees rates of pay part vi line 18 990 is on site and avaiable upon request

Part VII Line 1A Officers Hours Are Spent at Meetings,

Paying bills, discuss policies, and general overseeing of organization

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
16-6093871
Address
67 WILDWOOD AVENUE, SALAMANCA, NY 14779

Signing Officer

Name
Francis Frey
Title
Finance Officer
Signed
2022-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francis Frey
Voting Board Members
6
Independent Board Members
0
Employees
9
Volunteers
11

Preparer

Firm
Fullers Financial Service
Address
693 WILDWOOD AVE, SALAMANCA, NY 14779
Preparer
Lori Finch Ea
Phone
7169455417
Supplemental Narrative

Additional Explanations

Part IX Line 24 E Retention Credit -26438, Lawn Care 125,

Laundry expense 792, cleaning supplies 1832, operating supplies 767, tax license permits 2453, bar supplies 1947, maintenance and repairs 3493, snow removal 1475,

Bank Charge 68, Flag Expense 1889, Nys Dues 6168, Misc 78,

Bank charge post dues 24, bell jar utilities 8343, bell jar refuse 1168, bell jar phone 1576, bell jar operating 61, bell jar license fee 1261, bell jar postage 110,

Bell Jar Admin Fee 380, Bell Jar Bank Fee 60, Bell Jar

Fire safety 372, over short -223, depreciation 14,262

Financial Statement Notes

Part III Line 4 Does Not Apply

Part v line 4 there is no endowment fund part x line 2 no ot

Raw XML Appendix365 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCIAL OFF
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADVOCATE
IRS990/Form990PartVIISectionAGrp/TitleTxt42ND VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAPLAIN
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IRS990ScheduleG/GamingManagerIsIndCntrctInd0X
IRS990ScheduleG/GamingManagerPersonNm0BARRY FIDURKO
IRS990ScheduleG/GamingManagerServicesProvTxt0FILLS OUT BELL JAR REPORT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO SIGNING AND MAILING THE RETURN PART VI LINE 12C REVIEW POLICY IN MEETING IF CONFLICT OCCURS PART VI LINE 15B BOARD DISCUSSES EMPLOYEES RATES OF PAY PART VI LINE 18 990 IS ON SITE AND AVAIABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAYING BILLS, DISCUSS POLICIES, AND GENERAL OVERSEEING OF ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAUNDRY EXPENSE 792, CLEANING SUPPLIES 1832, OPERATING SUPPLIES 767, TAX LICENSE PERMITS 2453, BAR SUPPLIES 1947, MAINTENANCE AND REPAIRS 3493, SNOW REMOVAL 1475,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGE POST DUES 24, BELL JAR UTILITIES 8343, BELL JAR REFUSE 1168, BELL JAR PHONE 1576, BELL JAR OPERATING 61, BELL JAR LICENSE FEE 1261, BELL JAR POSTAGE 110,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FIRE SAFETY 372, OVER SHORT -223, DEPRECIATION 14,262
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VII LINE 11 B THE 990 IS REVIEWED AT THE BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VII LINE 1A OFFICERS HOURS ARE SPENT AT MEETINGS,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART IX LINE 24 E RETENTION CREDIT -26438, LAWN CARE 125,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3BANK CHARGE 68, FLAG EXPENSE 1889, NYS DUES 6168, MISC 78,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4BELL JAR ADMIN FEE 380, BELL JAR BANK FEE 60, BELL JAR
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0261536
IRS990/TotalAssetsEOYAmt0269527
IRS990/TotalAssetsGrp/BOYAmt0261536
IRS990/TotalAssetsGrp/EOYAmt0269527
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08730
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014262
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt096349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0110611
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049720
IRS990/TotalLiabilitiesEOYAmt028020
IRS990/TotalLiabilitiesGrp/BOYAmt049720
IRS990/TotalLiabilitiesGrp/EOYAmt028020
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211816
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0241507
IRS990/TotalProgramServiceExpensesAmt0110611
IRS990/TotalRevenueGrp/ExclusionAmt0134250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140305
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0261536
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0269527
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt067 WILDWOOD AVENUE
IRS990/USAddress/CityNm0SALAMANCA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014779
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANCIS FREY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0166093871
ReturnHeader/Filer/USAddress/AddressLine1Txt067 WILDWOOD AVENUE
ReturnHeader/Filer/USAddress/CityNm0SALAMANCA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014779
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453825343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FULLERS FINANCIAL SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0693 WILDWOOD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALAMANCA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014779
ReturnHeader/PreparerPersonGrp/PhoneNum07169455417
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI FINCH EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-10-20T12:04:40-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRANCES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FREY
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.88$0.62$2.26$1.88$1.96$0.08
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.19$2.29$1.95$1.95$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.92$0.29$2.63$1.72$1.55$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.97$0.37$2.60$1.90$1.72$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.70$0.28$2.42$1.40$1.11$0.30
2020Summary only. Only limited summary data is available for this year.$2.62$0.50$2.12$1.49$1.54$0.05
2019Summary only. Only limited summary data is available for this year.$2.76$0.59$2.17$1.82$1.64$0.18
2018Summary only. Only limited summary data is available for this year.$3.53$0.63$2.91$1.72$1.56$0.16
2017Summary only. Only limited summary data is available for this year.$3.42$0.68$2.75$1.60$1.37$0.24
2016Summary only. Only limited summary data is available for this year.$3.23$0.72$2.51$1.36$1.30$0.06
2015Summary only. Only limited summary data is available for this year.$3.23$0.78$2.45$1.44$1.35$0.09
2014Summary only. Only limited summary data is available for this year.$3.17$0.81$2.36$1.31$1.25$0.06
2013Summary only. Only limited summary data is available for this year.$3.15$0.85$2.30$1.26$1.24$0.01
2012Summary only. Only limited summary data is available for this year.$3.18$0.89$2.29$1.27$1.30$0.04
2011Summary only. Only limited summary data is available for this year.$2.93$0.60$2.32$1.37$1.33$0.04