Civic Intelligence

American Legion

EIN 20-1415418 • 501(c)19 • Fort Harrison, MT

Profile

Boy's State provides high school students the opportunity to become familiar with the Montana government and the legislative process.

PO Box 155Fort Harrison, MT 59636

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Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

40th percentile

-2.2%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

51%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

83rd percentile

41%

Faster revenue growth than 83% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$26,556

Up $9,016 (+51%) from 2024

Liabilities

Up

$194

Up $194 from 2024

Net Assets

Up

$26,362

Up $8,822 (+50%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin40th percentile

Revenue

Up

$75,533

Up $22,014 (+41%) from 2024

Expenses

Up

$77,167

Up $23,329 (+43%) from 2024

Net Income

Down

-$1,634

Down $1,315 (-412%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$30K$20K$10K$0Assets 2010: $13,276Liabilities 2010: $02010Assets 2016: $419Liabilities 2016: $7,3592016Assets 2017: $3,597Liabilities 2017: $3002017Assets 2018: $5,005Liabilities 2018: $2,0002018Assets 2019: $6,536Liabilities 2019: $2,0002019Assets 2020: $3,431Liabilities 2020: $2,0002020Assets 2021: $24,608Liabilities 2021: $1,7502021Assets 2022: $9,325Liabilities 2022: $1,750Net Assets 2022: $7,5752022Assets 2023: $19,609Liabilities 2023: $1,750Net Assets 2023: $17,8592023Assets 2024: $17,540Liabilities 2024: $0Net Assets 2024: $17,5402024Assets 2025: $26,556Liabilities 2025: $194Net Assets 2025: $26,3622025

Highlighted filing

2025

Assets$26,556
Liabilities$194
Net Assets$26,362
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

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

$100K$50K$0-$50KRevenue 2010: $7,830Expenses 2010: $9,781Net Income 2010: -$1,9512010Revenue 2016: $33,599Expenses 2016: $32,628Net Income 2016: $9712016Revenue 2017: $48,737Expenses 2017: $38,500Net Income 2017: $10,2372017Revenue 2018: $23,900Expenses 2018: $24,192Net Income 2018: -$2922018Revenue 2019: $25,572Expenses 2019: $24,040Net Income 2019: $1,5322019Revenue 2020: $51Expenses 2020: $3,156Net Income 2020: -$3,1052020Revenue 2021: $26,921Expenses 2021: $5,494Net Income 2021: $21,4272021Revenue 2022: $47,485Expenses 2022: $62,768Net Income 2022: -$15,2832022Revenue 2023: $11,912Expenses 2023: $1,628Net Income 2023: $10,2842023Revenue 2024: $53,519Expenses 2024: $53,838Net Income 2024: -$3192024Revenue 2025: $75,533Expenses 2025: $77,167Net Income 2025: -$1,6342025

Highlighted filing

2025

Revenue$75,533
Expenses$77,167
Net Income-$1,634
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$26,556
Liabilities
$194
Net assets
$26,362
Revenue
$75,533
Expenses
$77,167
Net income
-$1,634
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.6$0.19$26.4$75.5$77.2$1.63
2024Detailed filing. Detailed filing data is available for this year.$17.5$0.00$17.5$53.5$53.8$0.32
2023Detailed filing. Detailed filing data is available for this year.$19.6$1.75$17.9$11.9$1.63$10.3
2022Detailed filing. Detailed filing data is available for this year.$9.33$1.75$7.58$47.5$62.8$15.3
2021Summary only. Only limited summary data is available for this year.$24.6$1.75$26.9$5.49$21.4
2020Summary only. Only limited summary data is available for this year.$3.43$2.00$0.05$3.16$3.11
2019Summary only. Only limited summary data is available for this year.$6.54$2.00$25.6$24.0$1.53
2018Summary only. Only limited summary data is available for this year.$5.01$2.00$23.9$24.2$0.29
2017Summary only. Only limited summary data is available for this year.$3.60$0.30$48.7$38.5$10.2
2016Summary only. Only limited summary data is available for this year.$0.42$7.36$33.6$32.6$0.97
2010Summary only. Only limited summary data is available for this year.$13.3$0.00$7.83$9.78$1.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.1
Gross Receipts
$77,451
Mission and Program Overview

Mission

Benefit approximately 150 high school students in the legislative process at the state of Montana

Boys State provides high school students the opportunity to become familiar with the Montana government and the legislative process.

Program Services

DescriptionGrantsExpenses
Benefit approximately 150 high school students in the legislative process at the state of Montana$0$77,167
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Duane CunninghamTreasurer-$0--
Don JonesChairman-$0--
Greg PohleDirector-$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
20-1415418
Address
PO BOX 155, FORT HARRISON, MT 59636

Signing Officer

Name
Duane
Title
Cunningham
Phone
4063243990
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Preparer
Michael James
Phone
4064393000
Supplemental Narrative

Additional Explanations

Doing Business As Names

“Boys State”

Part I, line 16

“| Other Expenses:, Amount:| Meals, $32174| Facilities, $22380| Advertising, $9835| Liability Insurance, $868| Travel, $8189| Scholarship, $500| Office Expense, $3221|”

Part I, line 20

“| Explanation:, Amount:| Prior period adjustment to recognize scholarships not claimed and checks for expenses not cashed., $10456|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Prepaid Storage, $0, $523|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Accounts payable, $0, $194|”

Raw XML Appendix114 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/PersonNm0Duane Cunningham
IRS990EZ/BooksInCareOfDetail/PhoneNum04063243989
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 155
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FORT HARRISON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059636
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017540
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026033
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt036700
IRS990EZ/CostOfGoodsSoldAmt01918
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1634
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017540
IRS990EZ/Form990TotalAssetsGrp/EOYAmt026556
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-863
IRS990EZ/GrossReceiptsAmt077451
IRS990EZ/GrossSalesOfInventoryAmt01055
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt057
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017540
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026362
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017540
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt026362
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Duane Cunningham
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Don Jones
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Greg Pohle
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0523
IRS990EZ/OtherChangesInNetAssetsAmt010456
IRS990EZ/OtherExpensesTotalAmt077167
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Boys State provides high school students the opportunity to become familiar with the Montana government and the legislative process.
IRS990EZ/ProgramServiceRevenueAmt039639
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Benefit approximately 150 high school students in the legislative process at the state of Montana
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt077167
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0194
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt077167
IRS990EZ/TotalProgramServiceExpensesAmt077167
IRS990EZ/TotalRevenueAmt075533
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Boys State
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Meals, $32174| Facilities, $22380| Advertising, $9835| Liability Insurance, $868| Travel, $8189| Scholarship, $500| Office Expense, $3221|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, Amount:| Prior period adjustment to recognize scholarships not claimed and checks for expenses not cashed., $10456|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:, BOYAmount:, EOYAmount:| Prepaid Storage, $0, $523|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4| Explanation:, BOYAmount:, EOYAmount:| Accounts payable, $0, $194|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Doing Business As Names
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Duane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Cunningham
ReturnHeader/BusinessOfficerGrp/PhoneNum04063243990
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0201415418
ReturnHeader/Filer/ForeignPhoneNum04063243990
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 155
ReturnHeader/Filer/USAddress/CityNm0FORT HARRISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059636
ReturnHeader/PreparerPersonGrp/PhoneNum04064393000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael James
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-12T11:36:07-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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