Civic Intelligence

American Legion Walter Nightengale Post 57

EIN 22-6008870 • 501(c)19 • Waldwick, NJ

Profile

Patriotic Veterans Organization

46 Franklin TpkeWaldwick, NJ 07463

n/a

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

19th percentile

-22%

Higher net margin than 19% 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

37th percentile

-3.3%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

33rd percentile

-12%

Faster revenue growth than 33% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$258,077

Down $8,829 (-3.3%) from 2024

Liabilities

Up

$866

Up $17 (+2.0%) from 2024

Net Assets

Down

$257,211

Down $8,846 (-3.3%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin19th percentile

Revenue

Down

$40,817

Down $5,697 (-12%) from 2024

Expenses

Up

$49,663

Up $7,421 (+18%) from 2024

Net Income

Down

-$8,846

Down $13,118 (-307%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$300K$200K$100K$0Assets 2012: $202,869Liabilities 2012: $9092012Assets 2013: $231,591Liabilities 2013: $8272013Assets 2014: $236,498Liabilities 2014: $6602014Assets 2015: $260,639Liabilities 2015: $5172015Assets 2016: $257,172Liabilities 2016: $627Net Assets 2016: $256,5452016Assets 2017: $247,528Liabilities 2017: $626Net Assets 2017: $246,9022017Assets 2018: $246,445Liabilities 2018: $736Net Assets 2018: $245,7092018Assets 2019: $244,624Liabilities 2019: $902Net Assets 2019: $243,7222019Assets 2020: $252,238Liabilities 2020: $0Net Assets 2020: $252,2382020Assets 2021: $259,076Liabilities 2021: $1,144Net Assets 2021: $257,9322021Assets 2022: $263,067Liabilities 2022: $686Net Assets 2022: $262,3812022Assets 2023: $262,291Liabilities 2023: $506Net Assets 2023: $261,7852023Assets 2024: $266,906Liabilities 2024: $849Net Assets 2024: $266,0572024Assets 2025: $258,077Liabilities 2025: $866Net Assets 2025: $257,2112025

Highlighted filing

2025

Assets$258,077
Liabilities$866
Net Assets$257,211
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

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

$60K$40K$20K$0-$20KRevenue 2012: $38,057Expenses 2012: $27,446Net Income 2012: $10,6112012Revenue 2013: $58,253Expenses 2013: $29,449Net Income 2013: $28,8042013Revenue 2014: $39,342Expenses 2014: $34,268Net Income 2014: $5,0742014Revenue 2015: $46,089Expenses 2015: $54,594Net Income 2015: -$8,5052015Revenue 2016: $34,351Expenses 2016: $37,928Net Income 2016: -$3,5772016Revenue 2017: $39,202Expenses 2017: $48,845Net Income 2017: -$9,6432017Revenue 2018: $43,860Expenses 2018: $45,053Net Income 2018: -$1,1932018Revenue 2019: $35,998Expenses 2019: $37,985Net Income 2019: -$1,9872019Revenue 2020: $46,950Expenses 2020: $38,434Net Income 2020: $8,5162020Revenue 2021: $43,988Expenses 2021: $38,294Net Income 2021: $5,6942021Revenue 2022: $48,719Expenses 2022: $44,270Net Income 2022: $4,4492022Revenue 2023: $39,767Expenses 2023: $40,363Net Income 2023: -$5962023Revenue 2024: $46,514Expenses 2024: $42,242Net Income 2024: $4,2722024Revenue 2025: $40,817Expenses 2025: $49,663Net Income 2025: -$8,8462025

Highlighted filing

2025

Revenue$40,817
Expenses$49,663
Net Income-$8,846
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$258,077
Liabilities
$866
Net assets
$257,211
Revenue
$40,817
Expenses
$49,663
Net income
-$8,846
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.57$0.41$0.50$0.09
2024Detailed filing. Detailed filing data is available for this year.$2.67$0.01$2.66$0.47$0.42$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.62$0.01$2.62$0.40$0.40$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.63$0.01$2.62$0.49$0.44$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.59$0.01$2.58$0.44$0.38$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$0.47$0.38$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.01$2.44$0.36$0.38$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.46$0.01$2.46$0.44$0.45$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.48$0.01$2.47$0.39$0.49$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.57$0.01$2.57$0.34$0.38$0.04
2015Summary only. Only limited summary data is available for this year.$2.61$0.01$0.46$0.55$0.09
2014Summary only. Only limited summary data is available for this year.$2.36$0.01$0.39$0.34$0.05
2013Summary only. Only limited summary data is available for this year.$2.32$0.01$0.58$0.29$0.29
2012Summary only. Only limited summary data is available for this year.$2.03$0.01$0.38$0.27$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$80,323
Mission and Program Overview

Mission

Patriotic Veterans Organization

Program Services

DescriptionGrantsExpenses
American Legion Boys State is among the most respected educational programs of government instruction for high school students. Each participant becomes a part of theoperation of his local, county and state government.--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James LeonardCommanderPT$0--
Kevin O'Hora1st Vice Commander-$0--
Robert Wagner2nd Vice Commander-$0--
Stanley P WekarskiJudge Advocate-$0--
Mark LaneFinance OfficerPT$0--
Patrick McCarthyAdjutantPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Walter Nightengale Post 57
EIN
22-6008870
Phone
2016529470
Address
46 Franklin Tpke, Waldwick, NJ 07463

Signing Officer

Name
Mark Lane
Title
Finance Officer
Phone
2016529470
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Surdoval Associates Ltd
Address
79 N FRANKLIN TPKE STE 202, RAMSEY, NJ 07446
Preparer
Catherine A Surdoval CPA
Phone
2016522233
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Rental Income 13885.”

Form 990EZ, Part I, Line 16

“Advertising 2831.”

Form 990EZ, Part I, Line 16

“Depreciation 7345.”

Form 990EZ, Part I, Line 16

“Donations 3800.”

Form 990EZ, Part I, Line 16

“Meeting Expense 1101.”

Form 990EZ, Part I, Line 16

“Office Expense 94.”

Form 990EZ, Part I, Line 16

“Program Expense 750.”

Form 990EZ, Part II, Line 24

“Equipment 6732. 6732.”

Form 990EZ, Part II, Line 24

“Inventory 2383. 3141.”

Raw XML Appendix152 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/BenefitsPaidToOrForMembersAmt02416
IRS990EZ/BooksInCareOfDetail/PersonNm0Mark Lane
IRS990EZ/BooksInCareOfDetail/PhoneNum02016529470
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt042 Franklin Tpke
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Waldwick
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd007463
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt078852
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt076610
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt032166
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8846
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01200
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0266906
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0258077
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt07483
IRS990EZ/GrossProfitLossSlsOfInvntryAmt019790
IRS990EZ/GrossReceiptsAmt080323
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt051956
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt02315
IRS990EZ/LandAndBuildingsGrp/BOYAmt0178939
IRS990EZ/LandAndBuildingsGrp/EOYAmt0171594
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02670
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0266057
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0257211
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0266057
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0257211
IRS990EZ/OccupancyRentUtltsAndMaintAmt030126
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt48.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James Leonard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kevin O'Hora
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Robert Wagner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Stanley P Wekarski
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Mark Lane
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Patrick McCarthy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22nd Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Judge Advocate
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Finance Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Adjutant
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt09115
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09873
IRS990EZ/OtherExpensesTotalAmt015921
IRS990EZ/OtherRevenueTotalAmt013885
IRS990EZ/PrimaryExemptPurposeTxt0Patriotic Veterans Organization
IRS990EZ/ProgramServiceRevenueAmt02014
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0American Legion Boys State is among the most respected educational programs of government instruction for high school students. Each participant becomes a part of theoperation of his local, county and state government.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07340
IRS990EZ/SpecialEventsNetIncomeLossAmt0143
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0849
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0866
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt049663
IRS990EZ/TotalRevenueAmt040817
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0n/a
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rental Income 13885.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising 2831.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation 7345.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Donations 3800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Meeting Expense 1101.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Office Expense 94.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Program Expense 750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Equipment 6732. 6732.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Inventory 2383. 3141.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Lane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum02016529470
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Walter Nightengale Post 57
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0226008870
ReturnHeader/Filer/PhoneNum02016529470
ReturnHeader/Filer/USAddress/AddressLine1Txt046 Franklin Tpke
ReturnHeader/Filer/USAddress/CityNm0Waldwick
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007463
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223425648
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SURDOVAL ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt079 N FRANKLIN TPKE STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAMSEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007446
ReturnHeader/PreparerPersonGrp/PhoneNum02016522233
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Catherine A Surdoval CPA
ReturnHeader/ReturnTs02025-11-17T13:40:57-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.