Civic Intelligence

American Legion Post 261

990 • Fiscal year 2022 • EIN 25-0929718

Jan 01, 2022 to Dec 31, 2022 • Filed on May 02, 2023

Organization Profile
PO Box 226Beaver Falls, PA 15010

(724) 843-9809

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

52nd percentile

0.00x

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

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

65th percentile

14%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

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.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-48%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$98,760

Up $12,611 (+15%) from 2021

Net Assets

Up

$98,760

Up $12,611 (+15%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin65th percentile

Revenue

Down

$90,389

Down $84,334 (-48%) from 2021

Expenses

Down

$77,778

Down $16,398 (-17%) from 2021

Net Income

Down

$12,611

Down $67,936 (-84%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$150K$100K$50K$0Assets 2013: $62,099Liabilities 2013: $0Net Assets 2013: $62,0992013Assets 2021: $86,149Liabilities 2021: $0Net Assets 2021: $86,1492021Assets 2022: $98,760Liabilities 2022: $0Net Assets 2022: $98,7602022Assets 2023: $101,414Liabilities 2023: $24,614Net Assets 2023: $76,8002023Assets 2024: $127,802Liabilities 2024: $17,418Net Assets 2024: $110,3842024

Highlighted filing

2022

Assets$98,760
Liabilities$0
Net Assets$98,760
Open 2022 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2013: $91,871Expenses 2013: $93,495Net Income 2013: -$1,6242013Revenue 2021: $174,723Expenses 2021: $94,176Net Income 2021: $80,5472021Revenue 2022: $90,389Expenses 2022: $77,778Net Income 2022: $12,6112022Revenue 2023: $58,091Expenses 2023: $80,051Net Income 2023: -$21,9602023Revenue 2024: $105,585Expenses 2024: $72,001Net Income 2024: $33,5842024

Highlighted filing

2022

Revenue$90,389
Expenses$77,778
Net Income$12,611
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 2, 2023
Return Version
2022v5.0
Gross Receipts
$143,233
Mission and Program Overview

Mission

Keeping the spirit of veterans alive

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$86,149$98,760▲ $12,611
Cash and Non-Interest-Bearing Accounts$86,149$63,724▼ $22,425
Investments Other Securities-$35,036-
Total Assets$86,149$98,760▲ $12,611
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$86,149$98,760▲ $12,611
Total Liabilities and Net Assets / Fund Balance$86,149$98,760▲ $12,611

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$35,036--
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Charles Tritt1st Vice Commander
James Ciganik2nd Vice Commander
Duane JonesAdjutant
Dwain MccannCommander
Duane JonesFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,780
Program Service Revenue
$0
Investment Income
$36
Other Revenue
$86,573
Change in Net Assets
$12,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$27,593--$27,593
All Other Expenses$18,514--$18,514
Insurance$11,470--$11,470
Fees for Services Accounting-$2,826-$2,826
Other Expenses$1,949--$1,949
Office Expenses-$1,480-$1,480
Total Functional Expenses$73,472$4,306$0$77,778
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$139,417
Gaming Direct Expenses$52,844
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The governing body of the organization has reviewd form 990 prior to filing.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 261
EIN
25-0929718
Address
PO BOX 226, BEAVER FALLS, PA 15010

Signing Officer

Name
Dwain Mccann
Title
Commander
Phone
7248439809
Signed
2023-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dwain Mccann
Formed
1948
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Stowe Tax Accounting Ltd
Address
512 3rd Avenue, New Brighton, PA 15066
Preparer
Jeremy Stowe
Phone
7243121605
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Contractors 4807fundraiser expenses 3821other business expense 3822meals 869program expenses 1062reimbursement expenses 944asset impairment 3189”

Raw XML Appendix330 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.

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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stowe Tax Accounting Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0512 3rd Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New Brighton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015066
ReturnHeader/PreparerPersonGrp/PhoneNum07243121605
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeremy Stowe
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-05-05T09:23:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DWAIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCCANN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,760
Liabilities
$0
Net assets
$98,760
Revenue
$90,389
Expenses
$77,778
Net income
$12,611
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.17$1.10$1.06$0.72$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.25$0.77$0.58$0.80$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.90$0.78$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.75$0.94$0.81
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.92$0.93$0.02