Civic Intelligence

American Legion Byers Tosh Post 267

990 • Fiscal year 2025 • EIN 25-1491131

Aug 01, 2024 to Jul 31, 2025 • Filed on Feb 05, 2025

Organization ProfileN/A

Refreshing map…

109 Kelly StLigonier, PA 15658-1012

(724) 238-5525

Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.00x

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Net Margin

27th percentile

-3.9%

Higher net margin than 27% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Asset Growth

33rd percentile

-0.3%

Faster asset growth than 33% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-30%

Faster revenue growth than 11% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$1,202,436

Up $46,020 (+4.0%) from 2023

Net Assets

Up

$1,202,436

Up $46,020 (+4.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin27th percentile

Revenue

Down

$99,133

Down $177,324 (-64%) from 2023

Expenses

Up

$103,018

Up $19,874 (+24%) from 2023

Net Income

Down

-$3,885

Down $197,198 (-102%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$1.5M$1.0M$500K$0Assets 2020: $955,651Liabilities 2020: $0Net Assets 2020: $955,6512020Assets 2021: $950,870Liabilities 2021: $0Net Assets 2021: $950,8702021Assets 2022: $963,103Liabilities 2022: $0Net Assets 2022: $963,1032022Assets 2023: $1,156,416Liabilities 2023: $0Net Assets 2023: $1,156,4162023Assets 2025: $1,202,436Liabilities 2025: $0Net Assets 2025: $1,202,4362025

Highlighted filing

2025

Assets$1,202,436
Liabilities$0
Net Assets$1,202,436
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $75,202Expenses 2020: $69,365Net Income 2020: $5,8372020Revenue 2021: $67,272Expenses 2021: $72,053Net Income 2021: -$4,7812021Revenue 2022: $94,255Expenses 2022: $82,022Net Income 2022: $12,2332022Revenue 2023: $276,457Expenses 2023: $83,144Net Income 2023: $193,3132023Revenue 2025: $99,133Expenses 2025: $103,018Net Income 2025: -$3,8852025

Highlighted filing

2025

Revenue$99,133
Expenses$103,018
Net Income-$3,885
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Feb 5, 2025
Return Version
2024v5.0
Gross Receipts
$99,133
Mission and Program Overview

Mission

To provide social activities for veterans.

To provide social activities to veterans. To promote, educate and involve the community and raise awareness to veteran affair issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,206,321$1,202,436▼ $3,885
Land, Buildings, and Equipment, Net$640,036$606,219▼ $33,817
Investments in Publicly Traded Securities$479,309$492,545▲ $13,236
Cash and Non-Interest-Bearing Accounts$70,935$82,745▲ $11,810
Savings and Temporary Cash Investments$16,041$20,927▲ $4,886
Total Assets$1,206,321$1,202,436▼ $3,885
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,206,321$1,202,436▼ $3,885
Total Liabilities and Net Assets / Fund Balance$1,206,321$1,202,436▼ $3,885

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$339,422$95,537$434,959
Buildings$195,361$214,869$410,230
Leasehold Improvements$66,167$179,600$245,767
Equipment$2,137$16,934$19,071
Land$3,132-$3,132
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Pat Michaels1st Vice COM
Ed Shaulis2st Vice COM
Carl PenrodAdjutant
Dave KromelChaplin
Roy HutchinsonCommander Se
James TobiasFinance Offi
John SleasmanHistorian
Charles JohnsonJudge Advoca
Staci PeipockService Offi
James WestSgt. at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$69,038
Program Service Revenue
$10,797
Investment Income
$13,342
Other Revenue
$5,956
All Other Contributions
$16,038
Change in Net Assets
$-3,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,018
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
Depreciation Depletion$33,817--$33,817
Insurance-$12,109-$12,109
Occupancy$11,135--$11,135
Other Expenses$5,301--$5,301
All Other Expenses$2,132--$2,132
Office Expenses$267$115-$382
Total Functional Expenses$90,794$12,224$0$103,018
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annual disclosure for covered persons
Yes
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 7A

“The organization has members that elect officers.”

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

“Prior to filing, the 990 is reviewed at a board meeting and available to all members for inspection. Any questions raised at that time are answered prior to mailing.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest issues and the policy that prohibits conflicts are discussed at the annual organization meeting.”

Form 990, Page 6, Part VI, Line 19

“All governing documents, policies and a copy of the 990 are available for inspection upon request from the membership and can be examined in the offices of the american legion.”

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
25-1491131
Phone
7242385525
Address
109 KELLY ST, LIGONIER, PA 15658-1012

Signing Officer

Name
Roy Hutchinson
Title
Commander Sec/treas
Phone
7242385525
Signed
2025-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Hutchinson
Formed
1937
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0
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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAT ELECT OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING, THE 990 IS REVIEWED AT A BOARD MEETING AND AVAILABLE TO ALL MEMBERS FOR INSPECTION. ANY QUESTIONS RAISED AT THAT TIME ARE ANSWERED PRIOR TO MAILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST ISSUES AND THE POLICY THAT PROHIBITS CONFLICTS ARE DISCUSSED AT THE ANNUAL ORGANIZATION MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, POLICIES AND A COPY OF THE 990 ARE AVAILABLE FOR INSPECTION UPON REQUEST FROM THE MEMBERSHIP AND CAN BE EXAMINED IN THE OFFICES OF THE AMERICAN LEGION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt053000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt14000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt215000
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1RENT RECEIVED FROM
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ESTIMATED WAGE SHARED EMP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BYERS TOSH AM LEGION HOME ASSOCIAT
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0103018
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY HUTCHINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum07242385525
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BYERS TOSH POST 267
ReturnHeader/Filer/BusinessNameControlTxt0AMER
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ReturnHeader/Filer/PhoneNum07242385525
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENNIE & ASSOCIATES CPAS PC
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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
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,202,436
Liabilities
$0
Net assets
$1,202,436
Revenue
$99,133
Expenses
$103,018
Net income
-$3,885
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.10$0.10$0.00
2023Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.28$0.08$0.19
2022Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.09$0.08$0.01
2021Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.07$0.07$0.00
2020Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.08$0.07$0.01