Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
American Legion 217 Ray a Master Post
EIN 23-2648768 • 501(c)19 • Topton, PA
Profile
Community services and support to past and present members of the armed forces
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.65x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Balance Sheet
Assets
Up$408,503
Up $131,282 (+47%) from 2012
Liabilities
Up$264,983
Up $234,983 (+783%) from 2012
Net Assets
Down$143,520
Down $103,701 (-42%) from 2012
Revenue
Down$110,826
Down $23,543 (-18%) from 2012
Expenses
Up$120,854
Up $14,128 (+13%) from 2012
Net Income
Down-$10,028
Down $37,671 (-136%) from 2012
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $408,503
- Liabilities
- $264,983
- Net assets
- $143,520
- Revenue
- $110,826
- Expenses
- $120,854
- Net income
- -$10,028
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $110,826
Mission and Program Overview
Mission
Community services and support to past and present members of the armed forces
Program Services
| Description | Grants | Expenses |
|---|---|---|
| COMMUNITY SERVICES AND SUPPORT TO PAST AND PRESENT MEMBERS OF THE ARMED SERVICES | - | $120,854 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRYAN BERLEW II | Commander | - | $0 | - | - |
| DARIN KEMP | Finance Dire | - | $0 | - | - |
| BRANDON DALIA | Adjutant | - | $0 | - | - |
| ROY GEHRIS | Service Offi | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion
- EIN
- 23-2648768
- Phone
- 6106827682
- Address
- 133 CENTRE AVENUE, TOPTON, PA 19562
Signing Officer
- Name
- Darin Kemp
- Title
- Finance Director
- Phone
- 6102077598
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kosmerl & Company Pc
- Address
- 535 N 5TH ST, READING, PA 19601
- Preparer
- John C Kosmerl CPA
- Phone
- 6103725815
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Rental income 9,750 total 9,750”
Form 990-ez, Part I, Line 16
“Expenses 240 interest & loan cost 12,300 honor guard 17,718 office 5,743 event expense 3,418 membership expenses 6,970 donations 8,170 non-investment depreciation 12,180 total 66,739”
Form 990-ez, Part I, Line 20
“ROUNDING 0”
Form 990-ez, Part II, Line 24
“Bus 93,538 93,538 less accumulated depreciation 93,538 93,538 furniture and fixtures 461,571 466,866 less accumulated depreciation 185,764 197,628 pa system 2,215 2,215 less accumulated depreciation 1,582 1,898 total 276,440 269,555”
Form 990-ez, Part II, Line 26
“Mortgage and other notes payable 276,082 264,983”
Form 990-ez, Part III
“Community services and support to past and present members of the armed forces”
Raw XML Appendix117 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | FINANCE OFFICER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6106826090 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 133 CENTRE AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TOPTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19562 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 66190 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 51948 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 85013 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10028 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7443 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 429630 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 408503 |
| IRS990EZ/GrossReceiptsAmt | 0 | 110826 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 13 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 87000 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 87000 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 153548 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 143520 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 153548 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 143520 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 46672 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRYAN BERLEW II |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DARIN KEMP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRANDON DALIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ROY GEHRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | FINANCE DIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SERVICE OFFI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 276440 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 269555 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66739 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 9750 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COMMUNITY SERVICES AND SUPPORT TO PAST AND PRESENT MEMBERS OF THE ARMED FORCES |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 16050 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COMMUNITY SERVICES AND SUPPORT TO PAST AND PRESENT MEMBERS OF THE ARMED SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 120854 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 276082 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 264983 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 120854 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 120854 |
| IRS990EZ/TotalRevenueAmt | 0 | 110826 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.TOPTONLEGION217.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RENTAL INCOME 9,750 TOTAL 9,750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES 240 INTEREST & LOAN COST 12,300 HONOR GUARD 17,718 OFFICE 5,743 EVENT EXPENSE 3,418 MEMBERSHIP EXPENSES 6,970 DONATIONS 8,170 NON-INVESTMENT DEPRECIATION 12,180 TOTAL 66,739 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ROUNDING 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BUS 93,538 93,538 LESS ACCUMULATED DEPRECIATION 93,538 93,538 FURNITURE AND FIXTURES 461,571 466,866 LESS ACCUMULATED DEPRECIATION 185,764 197,628 PA SYSTEM 2,215 2,215 LESS ACCUMULATED DEPRECIATION 1,582 1,898 TOTAL 276,440 269,555 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MORTGAGE AND OTHER NOTES PAYABLE 276,082 264,983 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMMUNITY SERVICES AND SUPPORT TO PAST AND PRESENT MEMBERS OF THE ARMED FORCES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DARIN KEMP |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6102077598 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | 217 RAY A MASTER POST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 232648768 |
| ReturnHeader/Filer/PhoneNum | 0 | 6106827682 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 133 CENTRE AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TOPTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19562 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 232872012 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KOSMERL & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 535 N 5TH ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | READING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6103725815 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN C KOSMERL CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T19:03:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Peer Organizations
Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)19 • <$500k nonprofits
Location unavailable
View OrganizationLewis P Schultz VFW Post 1486
501(c)19
Revenue$56,656
Assets$408,474
Revenue vs current organization
49% lowerAssets vs current organization
About the sameLocation unavailable
View OrganizationAmerican Legion Post 210
501(c)19
Revenue$230,279
Assets$408,354
Revenue vs current organization
108% higherAssets vs current organization
About the samePhiladelphia, PA
View OrganizationThe Philadelphia Vietnam Veterans Memorial Society
501(c)19
Revenue$94,184
Assets$408,340
Revenue vs current organization
15% lowerAssets vs current organization
About the sameCovington, KY
View OrganizationAmerican Legion
501(c)19
Revenue$300,535
Assets$408,928
Revenue vs current organization
171% higherAssets vs current organization
About the same