Civic Intelligence

American Legion

990EZ • Fiscal year 2023 • EIN 16-6094230

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 01, 2024

Organization Profile
PO Box 135Sonyea, NY 14556-0135

(585) 658-2119

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.00x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

58th percentile

8.2%

Higher net margin than 58% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

62nd percentile

4.9%

Faster asset growth than 62% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

148%

Faster revenue growth than 96% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$57,755

Up $2,679 (+4.9%) from 2022

Net Assets

Up

$57,755

Up $2,679 (+4.9%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin58th percentile

Revenue

Up

$32,552

Up $19,402 (+148%) from 2022

Expenses

Up

$29,873

Up $24,789 (+488%) from 2022

Net Income

Down

$2,679

Down $5,387 (-67%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$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

2023

Assets$57,755
Liabilities$0
Net Assets$57,755
Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$32,552
Expenses$29,873
Net Income$2,679
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 1, 2024
Return Version
2023v4.0
Gross Receipts
$63,724
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-$61,044
`--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

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

Filer

Filer Name
American Legion
EIN
16-6094230
Address
PO BOX 135, SONYEA, NY 14556-0135

Signing Officer

Name
Mark Regatuso
Title
Adjutant
Phone
5856582119
Signed
2024-03-01
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 2,039Health Inspection 85Insurance 883Member Dues 1,776Accounting 102Donations/Boys State Dinners 182Flags/Markers 1,970Dumpster 172Repairs 13,989Water and Sewer 331”

Description of other assets Part II line 24

“Category Beginning of Year End of YearInventory 11,076 11,076”

Raw XML Appendix103 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/PhoneNum05856582119
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 135
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SONYEA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0145560135
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030000
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032679
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt031172
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02679
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055076
IRS990EZ/Form990TotalAssetsGrp/EOYAmt057755
IRS990EZ/GrossProfitLossSlsOfInvntryAmt030694
IRS990EZ/GrossReceiptsAmt063724
IRS990EZ/GrossSalesOfInventoryAmt061866
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/LandAndBuildingsGrp/BOYAmt014000
IRS990EZ/LandAndBuildingsGrp/EOYAmt014000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01855
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt055076
IRS990EZ/NetAssetsOrFundBalancesEOYAmt057755
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt055076
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt057755
IRS990EZ/OccupancyRentUtltsAndMaintAmt08207
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/BOYAmt011076
IRS990EZ/OtherAssetsTotalDetail/EOYAmt011076
IRS990EZ/OtherExpensesTotalAmt021529
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0American Legion Post
IRS990EZ/PrintingPublicationsPostageAmt0137
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The sole program service purpose is the continued operation of the American Legion Post for its members
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1`
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt061044
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt029873
IRS990EZ/TotalProgramServiceExpensesAmt061044
IRS990EZ/TotalRevenueAmt032552
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSales Tax 2,039Health Inspection 85Insurance 883Member Dues 1,776Accounting 102Donations/Boys State Dinners 182Flags/Markers 1,970Dumpster 172Repairs 13,989Water and Sewer 331
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearInventory 11,076 11,076
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Regatuso
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Adjutant
ReturnHeader/BusinessOfficerGrp/PhoneNum05856582119
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0166094230
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 135
ReturnHeader/Filer/USAddress/CityNm0SONYEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0145560135
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard G Stutzman Jr
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-03-02T08:14:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Mark
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Regatuso
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$57,755
Liabilities
$0
Net assets
$57,755
Revenue
$32,552
Expenses
$29,873
Net income
$2,679
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
2023Detailed filing. Detailed filing data is available for this year.$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