Civic Intelligence

American Legion

EIN 16-6094230 • 501(c)19 • Sonyea, NY

Profile

American Legion Post

PO Box 135Sonyea, NY 14556-0135
Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

-5.2%

Higher net margin than 36% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

44th percentile

-1.5%

Faster asset growth than 44% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

19%

Faster revenue growth than 70% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$57,052

Down $859 (-1.5%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$57,052

Down $859 (-1.5%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin36th percentile

Revenue

Up

$16,663

Up $2,639 (+19%) from 2024

Expenses

Up

$17,522

Up $3,654 (+26%) from 2024

Net Income

Down

-$859

Down $1,015 (-651%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$60K$40K$20K$0Assets 2011: $52,545Liabilities 2011: $02011Assets 2012: $54,073Liabilities 2012: $02012Assets 2013: $52,407Liabilities 2013: $02013Assets 2014: $53,411Liabilities 2014: $02014Assets 2015: $53,343Liabilities 2015: $02015Assets 2016: $53,067Liabilities 2016: $02016Assets 2017: $53,420Liabilities 2017: $02017Assets 2018: $51,653Liabilities 2018: $02018Assets 2019: $48,099Liabilities 2019: $02019Assets 2020: $47,099Liabilities 2020: $02020Assets 2021: $47,010Liabilities 2021: $0Net Assets 2021: $47,0102021Assets 2022: $55,076Liabilities 2022: $0Net Assets 2022: $55,0762022Assets 2023: $57,755Liabilities 2023: $0Net Assets 2023: $57,7552023Assets 2024: $57,911Liabilities 2024: $0Net Assets 2024: $57,9112024Assets 2025: $57,052Liabilities 2025: $0Net Assets 2025: $57,0522025

Highlighted filing

2025

Assets$57,052
Liabilities$0
Net Assets$57,052
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$40K$30K$20K$10K$0-$10KRevenue 2011: $21,819Expenses 2011: $18,295Net Income 2011: $3,5242011Revenue 2012: $19,169Expenses 2012: $17,641Net Income 2012: $1,5282012Revenue 2013: $12,364Expenses 2013: $14,030Net Income 2013: -$1,6662013Revenue 2014: $22,686Expenses 2014: $21,682Net Income 2014: $1,0042014Revenue 2015: $24,402Expenses 2015: $24,470Net Income 2015: -$682015Revenue 2016: $14,650Expenses 2016: $14,926Net Income 2016: -$2762016Revenue 2017: $14,425Expenses 2017: $14,072Net Income 2017: $3532017Revenue 2018: $13,104Expenses 2018: $14,871Net Income 2018: -$1,7672018Revenue 2019: $11,897Expenses 2019: $15,451Net Income 2019: -$3,5542019Revenue 2020: $10,552Expenses 2020: $11,552Net Income 2020: -$1,0002020Revenue 2021: $11,954Expenses 2021: $12,043Net Income 2021: -$892021Revenue 2022: $13,150Expenses 2022: $5,084Net Income 2022: $8,0662022Revenue 2023: $32,552Expenses 2023: $29,873Net Income 2023: $2,6792023Revenue 2024: $14,024Expenses 2024: $13,868Net Income 2024: $1562024Revenue 2025: $16,663Expenses 2025: $17,522Net Income 2025: -$8592025

Highlighted filing

2025

Revenue$16,663
Expenses$17,522
Net Income-$859
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$57,052
Liabilities
$0
Net assets
$57,052
Revenue
$16,663
Expenses
$17,522
Net income
-$859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$57.1$0.00$57.1$16.7$17.5$0.86
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.9$0.00$57.9$14.0$13.9$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.8$0.00$57.8$32.6$29.9$2.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$55.1$0.00$55.1$13.2$5.08$8.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.0$0.00$47.0$12.0$12.0$0.09
2020Summary only. Only limited summary data is available for this year.$47.1$0.00$10.6$11.6$1.00
2019Summary only. Only limited summary data is available for this year.$48.1$0.00$11.9$15.5$3.55
2018Summary only. Only limited summary data is available for this year.$51.7$0.00$13.1$14.9$1.77
2017Summary only. Only limited summary data is available for this year.$53.4$0.00$14.4$14.1$0.35
2016Summary only. Only limited summary data is available for this year.$53.1$0.00$14.7$14.9$0.28
2015Summary only. Only limited summary data is available for this year.$53.3$0.00$24.4$24.5$0.07
2014Summary only. Only limited summary data is available for this year.$53.4$0.00$22.7$21.7$1.00
2013Summary only. Only limited summary data is available for this year.$52.4$0.00$12.4$14.0$1.67
2012Summary only. Only limited summary data is available for this year.$54.1$0.00$19.2$17.6$1.53
2011Summary only. Only limited summary data is available for this year.$52.5$0.00$21.8$18.3$3.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 23, 2026
Return Version
2025v4.0
Gross Receipts
$32,708
Mission and Program Overview

Mission

American Legion Post

Program Services

DescriptionGrantsExpenses
The sole program service purpose is the continued operation of the American Legion Post for its members-$0
`-$0
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark RegatusoTreasuerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
16-6094230
In Care Of
% Mark Regatuso
Phone
5856581038
Address
PO BOX 135, SONYEA, NY 14556-0135

Signing Officer

Name
Mark Regatuso
Title
Adjutant
Phone
5856581038
Signed
2026-01-23
Discuss with paid preparer
No

Preparer

Firm
Richard G Stutzman Jr
Address
905 Surrey Hill Way, Rochester, NY 14623
Preparer
Richard G Stutzman Jr
Phone
7164741276
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountSales Tax 618Health Inspection 85Insurance 933Member Dues 1,580Accounting 102Flags/Markers 555Dumpster 1,178Water and Sewer 391”

Description of other assets Part II line 24

“Category Beginning of Year End of YearInventory 11,232 11,232”

Raw XML Appendix99 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Mark Regatuso
IRS990EZ/BooksInCareOfDetail/PhoneNum05856581038
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 135
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SONYEA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0145560135
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032679
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031820
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt016045
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-859
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057911
IRS990EZ/Form990TotalAssetsGrp/EOYAmt057052
IRS990EZ/GrossProfitLossSlsOfInvntryAmt015079
IRS990EZ/GrossReceiptsAmt032708
IRS990EZ/GrossSalesOfInventoryAmt031124
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04
IRS990EZ/LandAndBuildingsGrp/BOYAmt014000
IRS990EZ/LandAndBuildingsGrp/EOYAmt014000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01580
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057911
IRS990EZ/NetAssetsOrFundBalancesEOYAmt057052
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057911
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt057052
IRS990EZ/OccupancyRentUtltsAndMaintAmt011996
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mark Regatuso
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasuer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011232
IRS990EZ/OtherAssetsTotalDetail/EOYAmt011232
IRS990EZ/OtherExpensesTotalAmt05442
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0American Legion Post
IRS990EZ/PrintingPublicationsPostageAmt084
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The sole program service purpose is the continued operation of the American Legion Post for its members
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1`
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017522
IRS990EZ/TotalRevenueAmt016663
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSales Tax 618Health Inspection 85Insurance 933Member Dues 1,580Accounting 102Flags/Markers 555Dumpster 1,178Water and Sewer 391
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearInventory 11,232 11,232
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK REGATUSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Adjutant
ReturnHeader/BusinessOfficerGrp/PhoneNum05856581038
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0166094230
ReturnHeader/Filer/InCareOfNm0% Mark Regatuso
ReturnHeader/Filer/PhoneNum05856581038
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 135
ReturnHeader/Filer/USAddress/CityNm0SONYEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0145560135
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Richard G Stutzman Jr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0905 Surrey Hill Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014623
ReturnHeader/PreparerPersonGrp/PhoneNum07164741276
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD G STUTZMAN JR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-23T11:47:26-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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