Civic Intelligence

Byers Tosh Post 267 American Legion

EIN 25-0918249 • 501(c)19 • Ligonier, PA

Profile

To provide social activities for veterans and members. To raise money for activities and programs that benefit veterans and the community.

109 Kelly StLigonier, PA 15658-1012

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.01x

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

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

Net Margin

78th percentile

23%

Higher net margin than 78% 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

84th percentile

20%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

78th percentile

31%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$344,434

Up $58,206 (+20%) from 2024

Liabilities

Up

$2,556

Up $314 (+14%) from 2024

Net Assets

Up

$341,878

Up $57,892 (+20%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin78th percentile

Revenue

Up

$252,240

Up $59,711 (+31%) from 2024

Expenses

Down

$194,348

Down $3,492 (-1.8%) from 2024

Net Income

Up

$57,892

Up $63,203 (+1190%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,091,720Liabilities 2011: $0Net Assets 2011: $1,091,7202011Assets 2012: $981,201Liabilities 2012: $0Net Assets 2012: $981,2012012Assets 2013: $991,477Liabilities 2013: $0Net Assets 2013: $991,4772013Assets 2014: $978,458Liabilities 2014: $0Net Assets 2014: $978,4582014Assets 2015: $88,028Liabilities 2015: $0Net Assets 2015: $88,0282015Assets 2016: $89,880Liabilities 2016: $0Net Assets 2016: $89,8802016Assets 2017: $81,566Liabilities 2017: $0Net Assets 2017: $81,5662017Assets 2018: $87,889Liabilities 2018: $0Net Assets 2018: $87,8892018Assets 2019: $106,635Liabilities 2019: $0Net Assets 2019: $106,6352019Assets 2020: $103,185Liabilities 2020: $0Net Assets 2020: $103,1852020Assets 2021: $148,355Liabilities 2021: $2,633Net Assets 2021: $145,7222021Assets 2022: $213,383Liabilities 2022: $2,367Net Assets 2022: $211,0162022Assets 2023: $291,513Liabilities 2023: $2,216Net Assets 2023: $289,2972023Assets 2024: $286,228Liabilities 2024: $2,242Net Assets 2024: $283,9862024Assets 2025: $344,434Liabilities 2025: $2,556Net Assets 2025: $341,8782025

Highlighted filing

2025

Assets$344,434
Liabilities$2,556
Net Assets$341,878
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $219,0232011Expenses 2012: $71,2592012Expenses 2013: $57,6732013Revenue 2014: $53,986Expenses 2014: $67,005Net Income 2014: -$13,0192014Revenue 2015: $146,717Expenses 2015: $149,760Net Income 2015: -$3,0432015Revenue 2016: $159,506Expenses 2016: $157,654Net Income 2016: $1,8522016Revenue 2017: $145,253Expenses 2017: $153,567Net Income 2017: -$8,3142017Revenue 2018: $156,082Expenses 2018: $149,759Net Income 2018: $6,3232018Revenue 2019: $177,707Expenses 2019: $158,961Net Income 2019: $18,7462019Revenue 2020: $130,926Expenses 2020: $134,376Net Income 2020: -$3,4502020Revenue 2021: $196,903Expenses 2021: $149,641Net Income 2021: $47,2622021Revenue 2022: $264,587Expenses 2022: $194,248Net Income 2022: $70,3392022Revenue 2023: $268,783Expenses 2023: $190,502Net Income 2023: $78,2812023Revenue 2024: $192,529Expenses 2024: $197,840Net Income 2024: -$5,3112024Revenue 2025: $252,240Expenses 2025: $194,348Net Income 2025: $57,8922025

Highlighted filing

2025

Revenue$252,240
Expenses$194,348
Net Income$57,892
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$344,434
Liabilities
$2,556
Net assets
$341,878
Revenue
$252,240
Expenses
$194,348
Net income
$57,892
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.25$0.19$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.28$0.19$0.20$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.27$0.19$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.26$0.19$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.20$0.15$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.13$0.13$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.18$0.16$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.16$0.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.15$0.15$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.16$0.16$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.15$0.15$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.05$0.07$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 15, 2025
Return Version
2024v5.0
Gross Receipts
$477,152
Mission and Program Overview

Mission

To provide social activities for veterans and members. To raise money for activities and programs that benefit veterans and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$278,326$337,946▲ $59,620
Land, Buildings, and Equipment, Net$7,902$6,488▼ $1,414
Total Assets$286,228$344,434▲ $58,206
Liabilities
Other Liabilities$2,242$2,556▲ $314
Total Liabilities$2,242$2,556▲ $314
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$283,986$341,878▲ $57,892
Total Net Assets Fund Balance$283,986$341,878▲ $57,892
Total Liabilities and Net Assets / Fund Balance$286,228$344,434▲ $58,206

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,900$43,414$47,314
Other Land Buildings$2,588$8,304$10,892
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Edward ShaulisPresident
ChuckjohnsonBoard Member
Dave KromelBoard Member
James TobiasBoard Member
James WestBoard Member
John SleasmanBoard Member
Staci PeipockBoard Member
Carl PenrodAssistant Se
Roy HutchinsonSec/treas
Pat MichaelsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$24,981
Program Service Revenue
$2,750
Investment Income
$0
Other Revenue
$224,509
All Other Contributions
$24,981
Change in Net Assets
$57,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$106,825
Other Expenses$87,523
Total Fundraising Expense$14,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,518$63,746$9,807$98,071
Occupancy$18,653$7,174$2,870$28,697
Payroll Taxes$2,189$5,690$875$8,754
Office Expenses$2,060$6,182-$8,242
Insurance$4,025$805$537$5,367
Other Expenses$4,767$4,050-$4,050
Fees for Services Accounting$1,638$1,638-$3,276
Fees for Services Other$799$2,396-$3,195
All Other Expenses$2,366$398$169$2,933
Depreciation Depletion$1,414--$1,414
Total Functional Expenses$86,422$93,668$14,258$194,348
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$252,871
Gaming Direct Expenses$103,328
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,556
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the board before filing at the monthly meeting.”

Form 990, Page 6, Part VI, Line 19

“Documents and 990 available upon request.”

Filing and Contact Details

Filer

Filer Name
Byers Tosh Post 267 American Legion
EIN
25-0918249
Phone
7242385525
Address
109 KELLY ST, LIGONIER, PA 15658-1012

Signing Officer

Name
Roy Hutchinson
Title
Sec/treas
Phone
7242385525
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Hutchinson
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
25

Preparer

Firm
Rennie & Associates Cpas Pc
Address
132 WEST MAIN STREET, LIGONIER, PA 15658
Preparer
Thomas J Rennie CPA
Phone
7242384598
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08304
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt02556
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0103328
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0252871
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0252871
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0149543
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0103328
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0103328
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD BEFORE FILING AT THE MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AND 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BYERS TOSH AMERICAN LEGION POST 267
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt215000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH DONATION
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ESTIMATED WAGES FOR POST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BYERS TOSH AMERICAN LEGION POST 267
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BYERS TOSH AMERICAN LEGION POST 267
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2BYERS TOSH AMERICAN LEGION POST 267
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt086422
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IRS990/TotalProgramServiceExpensesAmt086422
IRS990/TotalProgramServiceRevenueAmt02750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0227259
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0252240
IRS990/TotalVolunteersCnt025
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IRS990/UponRequestInd0X
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY HUTCHINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum07242385525
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BYERS TOSH POST 267 AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HOME ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BYER
ReturnHeader/Filer/EIN0250918249
ReturnHeader/Filer/PhoneNum07242385525
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ReturnHeader/Filer/USAddress/CityNm0LIGONIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0156581012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202095054
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENNIE & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0132 WEST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIGONIER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015658
ReturnHeader/PreparerPersonGrp/PhoneNum07242384598
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS J RENNIE CPA
ReturnHeader/ReturnTs02026-02-09T12:59:54-05:00

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