Civic Intelligence

Ely-Fagan American Legion Post 1151

990 • Fiscal year 2020 • EIN 16-6093875

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 72 260 Middle RdHenrietta, NY 14467-0072

(585) 329-9182

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Net Margin

82nd percentile

20%

Higher net margin than 82% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Asset Growth

72nd percentile

4.3%

Faster asset growth than 72% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

82nd percentile

3.5%

Faster revenue growth than 82% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$512,753

Up $21,129 (+4.3%) from 2019

Net Assets

Up

$512,753

Up $21,129 (+4.3%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$104,858

Up $3,590 (+3.5%) from 2019

Expenses

Up

$83,729

Up $12,466 (+17%) from 2019

Net Income

Down

$21,129

Down $8,876 (-30%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $430,734Liabilities 2010: $02010Assets 2011: $430,664Net Assets 2011: $430,6642011Assets 2012: $438,933Net Assets 2012: $438,9332012Assets 2013: $426,893Net Assets 2013: $426,8932013Assets 2014: $417,083Liabilities 2014: $0Net Assets 2014: $417,0832014Assets 2015: $436,780Liabilities 2015: $0Net Assets 2015: $436,7802015Assets 2016: $436,837Liabilities 2016: $0Net Assets 2016: $436,8372016Assets 2017: $440,348Liabilities 2017: $0Net Assets 2017: $440,3482017Assets 2018: $461,619Liabilities 2018: $0Net Assets 2018: $461,6192018Assets 2019: $491,624Liabilities 2019: $0Net Assets 2019: $491,6242019Assets 2020: $512,753Liabilities 2020: $0Net Assets 2020: $512,7532020Assets 2021: $529,988Liabilities 2021: $0Net Assets 2021: $529,9882021Assets 2022: $535,462Liabilities 2022: $0Net Assets 2022: $535,4622022Assets 2023: $546,806Liabilities 2023: $0Net Assets 2023: $546,8062023Assets 2024: $576,983Liabilities 2024: $0Net Assets 2024: $576,9832024Assets 2025: $510,404Liabilities 2025: $0Net Assets 2025: $510,4042025

Highlighted filing

2020

Assets$512,753
Liabilities$0
Net Assets$512,753

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $33,521Expenses 2010: $42,888Net Income 2010: -$9,3672010Revenue 2011: $28,091Expenses 2011: $28,161Net Income 2011: -$702011Revenue 2012: $39,958Expenses 2012: $31,689Net Income 2012: $8,2692012Revenue 2013: $46,352Expenses 2013: $58,392Net Income 2013: -$12,0402013Revenue 2014: $42,132Expenses 2014: $51,942Net Income 2014: -$9,8102014Revenue 2015: $68,679Expenses 2015: $48,982Net Income 2015: $19,6972015Revenue 2016: $67,598Expenses 2016: $67,541Net Income 2016: $572016Revenue 2017: $69,296Expenses 2017: $65,785Net Income 2017: $3,5112017Revenue 2018: $87,235Expenses 2018: $65,964Net Income 2018: $21,2712018Revenue 2019: $101,268Expenses 2019: $71,263Net Income 2019: $30,0052019Revenue 2020: $104,858Expenses 2020: $83,729Net Income 2020: $21,1292020Revenue 2021: $85,160Expenses 2021: $67,925Net Income 2021: $17,2352021Revenue 2022: $67,085Expenses 2022: $61,611Net Income 2022: $5,4742022Revenue 2023: $81,716Expenses 2023: $71,424Net Income 2023: $10,2922023Revenue 2024: $120,175Expenses 2024: $89,998Net Income 2024: $30,1772024Revenue 2025: $70,646Expenses 2025: $137,225Net Income 2025: -$66,5792025

Highlighted filing

2020

Revenue$104,858
Expenses$83,729
Net Income$21,129
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$242,542
Mission and Program Overview

Mission

Promotion of peace and goodwill between community and members of the organization. Preserve memories and incidents of WWI, WWII, Korea, Vietnam, Gulf Wars, and other conflicts.

The American Legion is a nonpartisan not for profit organization. Legionnaires sense of obligation to community state and nation drives an honest advocacy for Veterans in Washington D.C.. The Legion stands behind the issues most important to the Nation's Veterans Community backed by resolutions passed by volunteer leadership. Legion programs include baseball Boy's State Oratorical Contests Scholarships sponsorship of Boy Scout Troup 350 and Cub Scout Pack 350 various charitable fundraisers and partner with the Town to sponsor the Memorial Day Parade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$416,473$416,473→ $0
Cash and Non-Interest-Bearing Accounts$75,151$96,280▲ $21,129
Savings and Temporary Cash Investments$0$0→ $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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$491,624$512,753▲ $21,129
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
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
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$491,624$512,753▲ $21,129
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$491,624$512,753▲ $21,129
Total Liabilities and Net Assets / Fund Balance$491,624$512,753▲ $21,129

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$258,820$0$258,820
Land$141,600-$141,600
Equipment$16,053$0$16,053
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray Torres2nd Vice Commander
Ray Pipitone3rd Vice Commander
Joe HennekyAdjutant
Tim TysallChaplain
Alan PurdyCommander
Ray McCormickSergeant at Arms
Kevin HermeyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,618
Program Service Revenue
$2,260
Investment Income
$0
Other Revenue
$31,980
All Other Contributions
$63,444
Change in Net Assets
$21,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$0$0$0$39,092
Benefits to Members$0--$9,051
Insurance$0$0$0$5,063
Advertising$0$0$0$4,127
Fees for Services Accounting$0$0$0$3,345
Total Functional Expenses$0$0$0$83,729
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,035
Fundraising Direct Expenses$84,791
Gaming Gross Income$44,443
Gaming Direct Expenses$37,658
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Fry$76,289$76,289$0$76,289
Sportsman Raffle$12,592$12,592$2,743$9,849
Total Events$113,035$113,035$84,791$28,244
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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

Part VI, Line 6

Members consist of active and retired members of all Services of the Armed Forces

Part VI, Line 7A

All due paying members have a vote annually to elect officers

Part VI, Line 8A

The Legion does not have committees

Part VI, Line 11A

The tax return is reviewed and approved by the officers and available for public inspection

Part VI, Line 19

The Legion will make available all public documents upon request

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
16-6093875
In Care Of
% Kevin Hermey
Phone
5853299182
Address
PO BOX 72 260 MIDDLE RD, HENRIETTA, NY 14467-0072

Signing Officer

Name
Kevin Hermey
Title
Finance Officer
Signed
2021-11-15
Discuss with paid preparer
No

Organization Details

Formed
1937
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
25
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0416473
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0416473
IRS990/LandBldgEquipCostOrOtherBssAmt0416473
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt07174
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Promotion of peace and goodwill between communities and members of the organization. Preserve memories and incidents of WWI WWII Korea Vietnam Gulf Wars and other conflicts
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0491624
IRS990/NetAssetsOrFundBalancesEOYAmt0512753
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt028244
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt028244
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt06785
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt06785
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-3049
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-3049
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0491624
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0512753
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt039092
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Materials and supplies
IRS990/OtherExpensesGrp/Desc1Donations
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt012431
IRS990/OtherExpensesGrp/TotalAmt19198
IRS990/OtherExpensesGrp/TotalAmt21422
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Kevin Hermey
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Other activity
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02260

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.10$0.00$5.10$0.71$1.37$0.67
2024Detailed filing. Detailed filing data is available for this year.$5.77$0.00$5.77$1.20$0.90$0.30
2023Detailed filing. Detailed filing data is available for this year.$5.47$0.00$5.47$0.82$0.71$0.10
2022Detailed filing. Detailed filing data is available for this year.$5.35$0.00$5.35$0.67$0.62$0.05
2021Detailed filing. Detailed filing data is available for this year.$5.30$0.00$5.30$0.85$0.68$0.17
2020Detailed filing. Detailed filing data is available for this year.$5.13$0.00$5.13$1.05$0.84$0.21
2019Summary only. Only limited summary data is available for this year.$4.92$0.00$4.92$1.01$0.71$0.30
2018Detailed filing. Detailed filing data is available for this year.$4.62$0.00$4.62$0.87$0.66$0.21
2017Detailed filing. Detailed filing data is available for this year.$4.40$0.00$4.40$0.69$0.66$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.37$0.00$4.37$0.68$0.68$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.37$0.00$4.37$0.69$0.49$0.20
2014Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.42$0.52$0.10
2013Detailed filing. Detailed filing data is available for this year.$4.27$4.27$0.46$0.58$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$4.39$0.40$0.32$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$4.31$0.28$0.28$0.00
2010Summary only. Only limited summary data is available for this year.$4.31$0.00$0.34$0.43$0.09