Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
American Legion Post 0423
EIN 25-6067374 • 501(c)19 • Masontown, PA
Profile
Dues paid by members to national organizations to be used by veterans contributions to programs by national organizations to benefit war veterans
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% 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
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Balance Sheet
Assets
Up$185,771
Up $10,711 (+6.1%) from 2022
Liabilities
Up$4,564
Up $4,564 from 2022
Net Assets
Up$181,207
Up $6,147 (+3.5%) from 2022
Revenue
Up$91,029
Up $6,344 (+7.5%) from 2022
Expenses
Up$117,176
Up $5,218 (+4.7%) from 2022
Net Income
Up-$26,147
Up $1,126 (+4.1%) from 2022
Trend Graphs
Filings
Most recent year
2025 • Form 990EZSummary only. Only limited summary data is available for this year.
- Assets
- $185,771
- Liabilities
- $4,564
- Net assets
- $181,207
- Revenue
- $91,029
- Expenses
- $117,176
- Net income
- -$26,147
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 9, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $143,872
Mission and Program Overview
Mission
Dues paid by members to national organizations to be used by veterans contributions to programs by national organizations to benefit war veterans
Program Services
| Description | Grants | Expenses |
|---|---|---|
| IT IS THE NATIONS LARGEST WARTIME VETERANS SERVICE ORGANIZATION, COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES, ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURTIY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RON VANSICKLE | Commander | PT | $0 | - | - |
| JOE KRYSAK | Adjutant | PT | $0 | - | - |
| BERNIE KOPEC | Financial Officer | PT | $0 | - | - |
| ROGER PRATT | Vice Commander | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 0423
- EIN
- 25-6067374
- Phone
- 7245832353
- Address
- 1973 MCCLELLANDTOWN ROAD, MASONTOWN, PA 15461
Signing Officer
- Name
- Bernie Kopec
- Title
- Financial Officer
- Phone
- 7249707513
- Signed
- 2026-02-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- MCCLURE & WOLF LLP CPA'S
- Address
- 538 MORGANTOWN STREET, UNIONTOWN, PA 15401-5412
- Preparer
- Eli T Elias CPA
- Phone
- 7244372000
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 2,682.”
Form 990-ez, Part I, Line 7 - Sales of Inventory
“Income: gross receipts: 73,441. Returns and allowances: 0. Less cost of goods sold: 52,843. Gross profit: 20,598. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 52,843. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 52,843.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: miscellaneous. Amount: 10,578. Description: hall rental. Amount: 4,215. Description: tip board. Amount: 1,345. Total to form 990-ez, line 8: 16,138.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: dues. Amount: 3,189. Description: taxes. Amount: 7,930. Description: insurance. Amount: 8,535. Description: accounting. Amount: 895. Description: supplies. Amount: 10,809. Description: repairs and maintenance. Amount: 40,997. Description: miscellaneous. Amount: 1,825. Description: interest expense. Amount: 54. Total to form 990-ez, line 16: 74,234.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: note payable. Beg. Of year amount: 0. End of year amount: 4,564.”
Raw XML Appendix148 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 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 600 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BERNIE KOPEC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7249707513 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1973 MCCLELLANDTOWN ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MASONTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15461 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 107354 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 85771 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 26839 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 52843 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -26147 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 207354 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 185771 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 21645 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 20598 |
| IRS990EZ/GrossReceiptsAmt | 0 | 143872 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 73441 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2682 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 100000 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 100000 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 3127 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 207354 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 181207 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 207354 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 181207 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 22326 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RON VANSICKLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOE KRYSAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BERNIE KOPEC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ROGER PRATT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | FINANCIAL OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE COMMANDER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 74234 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 16138 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DUES PAID BY MEMBERS TO NATIONAL ORGANIZATIONS TO BE USED BY VETERANS CONTRIBUTIONS TO PROGRAMS BY NATIONAL ORGANIZATIONS TO BENEFIT WAR VETERANS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | IT IS THE NATIONS LARGEST WARTIME VETERANS SERVICE ORGANIZATION, COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES, ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURTIY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 20016 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 21645 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4564 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 117176 |
| IRS990EZ/TotalRevenueAmt | 0 | 91029 |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | AMERICAN LEGION |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | 0 |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | 0 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 21645 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 21645 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 21645 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | 0 |
| IRS990ScheduleG/GamingManagerIsDirectorOfcrInd | 0 | X |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | BERNIE KOPEC |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | MAINTAINS ALL RECORDS OF ACTIVITIES |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | 0 |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | BERNIE KOPEC |
| IRS990ScheduleG/LicensedInd | 0 | 1 |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | 0 |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | 0 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 1973 MCCLELLANDTOWN ROAD |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | MASONTOWN |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 15461 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | PA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 2,682. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME: GROSS RECEIPTS: 73,441. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 52,843. GROSS PROFIT: 20,598. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 52,843. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 52,843. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: MISCELLANEOUS. AMOUNT: 10,578. DESCRIPTION: HALL RENTAL. AMOUNT: 4,215. DESCRIPTION: TIP BOARD. AMOUNT: 1,345. TOTAL TO FORM 990-EZ, LINE 8: 16,138. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DUES. AMOUNT: 3,189. DESCRIPTION: TAXES. AMOUNT: 7,930. DESCRIPTION: INSURANCE. AMOUNT: 8,535. DESCRIPTION: ACCOUNTING. AMOUNT: 895. DESCRIPTION: SUPPLIES. AMOUNT: 10,809. DESCRIPTION: REPAIRS AND MAINTENANCE. AMOUNT: 40,997. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,825. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 54. TOTAL TO FORM 990-EZ, LINE 16: 74,234. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: NOTE PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 4,564. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BERNIE KOPEC |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCIAL OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7249707513 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 0423 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 256067374 |
| ReturnHeader/Filer/PhoneNum | 0 | 7245832353 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1973 MCCLELLANDTOWN ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MASONTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 15461 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461571667 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCCLURE & WOLF LLP CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 538 MORGANTOWN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | UNIONTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 154015412 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7244372000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELI T ELIAS CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-10T12:24:45-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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