Civic Intelligence

American Legion Post 0423

990EZ • Fiscal year 2020 • EIN 25-6067374

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 18, 2021

Refreshing map…

1973 Mcclellandtown RoadMasontown, PA 15461

(724) 583-2353

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

40th percentile

-10%

Higher net margin than 40% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$3,547

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

42nd percentile

-3.9%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

-18%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$178,446

Down $7,272 (-3.9%) from 2019

Net Assets

Down

$178,446

Down $7,272 (-3.9%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$72,079

Down $15,562 (-18%) from 2019

Expenses

Down

$79,351

Down $11,491 (-13%) from 2019

Net Income

Down

-$7,272

Down $4,071 (-127%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $228,788Liabilities 2011: $0Net Assets 2011: $228,7882011Assets 2012: $189,474Liabilities 2012: $0Net Assets 2012: $189,4742012Assets 2013: $172,665Liabilities 2013: $0Net Assets 2013: $172,6652013Assets 2014: $164,026Liabilities 2014: $0Net Assets 2014: $164,0262014Assets 2015: $170,127Liabilities 2015: $0Net Assets 2015: $170,1272015Assets 2018: $188,919Liabilities 2018: $0Net Assets 2018: $188,9192018Assets 2019: $185,718Liabilities 2019: $0Net Assets 2019: $185,7182019Assets 2020: $178,446Liabilities 2020: $0Net Assets 2020: $178,4462020Assets 2021: $202,333Liabilities 2021: $0Net Assets 2021: $202,3332021Assets 2022: $175,060Liabilities 2022: $0Net Assets 2022: $175,0602022Assets 2025: $185,771Liabilities 2025: $4,564Net Assets 2025: $181,2072025

Highlighted filing

2020

Assets$178,446
Liabilities$0
Net Assets$178,446

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $63,499Expenses 2011: $79,037Net Income 2011: -$15,5382011Revenue 2012: $55,613Expenses 2012: $94,927Net Income 2012: -$39,3142012Revenue 2013: $60,372Expenses 2013: $77,181Net Income 2013: -$16,8092013Revenue 2014: $66,526Expenses 2014: $75,165Net Income 2014: -$8,6392014Revenue 2015: $74,117Expenses 2015: $68,016Net Income 2015: $6,1012015Revenue 2018: $102,913Expenses 2018: $117,878Net Income 2018: -$14,9652018Revenue 2019: $87,641Expenses 2019: $90,842Net Income 2019: -$3,2012019Revenue 2020: $72,079Expenses 2020: $79,351Net Income 2020: -$7,2722020Revenue 2021: $106,581Expenses 2021: $82,694Net Income 2021: $23,8872021Revenue 2022: $84,685Expenses 2022: $111,958Net Income 2022: -$27,2732022Revenue 2025: $91,029Expenses 2025: $117,176Net Income 2025: -$26,1472025

Highlighted filing

2020

Revenue$72,079
Expenses$79,351
Net Income-$7,272
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 18, 2021
Return Version
2020v4.0
Gross Receipts
$85,590
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

DescriptionGrantsExpenses
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$79,351
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RON VANSICKLECommanderPT$0$3,547$3,547
JOE KRYSAKAdjutantPT$0$3,547$3,547
BERNIE KOPECFinancial OfficerPT$0$3,547$3,547
BERNIE FRONCZEKVice CommanderPT$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
2021-02-18
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 - Rental Income

Kind and location of property: hall rental. Amount: 815. Kind and location of property: tip board. Amount: 1,440. Total included on form 990-ez, line 4: 2,255..

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 297.

Form 990-ez, Part I, Line 7 - Sales of Inventory

Income: gross receipts: 66,958. Returns and allowances: 0. Less cost of goods sold: 13,511. Gross profit: 53,447. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 13,511. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 13,511.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: dues. Amount: 3,695. Description: officer expense. Amount: 10,641. Description: taxes. Amount: 8,682. Description: insurance. Amount: 7,084. Description: office expense. Amount: 1,411. Description: accounting. Amount: 550. Description: supplies. Amount: 8,685. Description: repairs and maintenance. Amount: 1,112. Total to form 990-ez, line 16: 41,860.

Raw XML Appendix150 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt0600
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BERNIE KOPEC
IRS990EZ/BooksInCareOfDetail/PhoneNum07249707513
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01973 MCCLELLANDTOWN ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MASONTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015461
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt085718
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt078446
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt01256
IRS990EZ/CostOfGoodsSoldAmt013511
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-7272
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0185718
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0178446
IRS990EZ/GamingGrossIncomeAmt011213
IRS990EZ/GrossProfitLossSlsOfInvntryAmt053447
IRS990EZ/GrossReceiptsAmt085590
IRS990EZ/GrossSalesOfInventoryAmt066958
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt02552
IRS990EZ/LandAndBuildingsGrp/BOYAmt0100000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0100000
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt03611
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0185718
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0178446
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0185718
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0178446
IRS990EZ/OccupancyRentUtltsAndMaintAmt015129
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt03547
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt13547
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt23547
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RON VANSICKLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOE KRYSAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BERNIE KOPEC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BERNIE FRONCZEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCIAL OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE COMMANDER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt041860
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0DUES PAID BY MEMBERS TO NATIONAL ORGANIZATIONS TO BE USED BY VETERANS CONTRIBUTIONS TO PROGRAMS BY NATIONAL ORGANIZATIONS TO BENEFIT WAR VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IT 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/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt079351
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt021762
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt011213
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt079351
IRS990EZ/TotalProgramServiceExpensesAmt079351
IRS990EZ/TotalRevenueAmt072079
IRS990EZ/TypeOfOrganizationOtherDesc0AMERICAN LEGION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt011213
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt011213
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt011213
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BERNIE KOPEC
IRS990ScheduleG/GamingManagerServicesProvTxt0MAINTAINS ALL RECORDS OF ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0BERNIE KOPEC
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01973 MCCLELLANDTOWN ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MASONTOWN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd015461
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KIND AND LOCATION OF PROPERTY: HALL RENTAL. AMOUNT: 815. KIND AND LOCATION OF PROPERTY: TIP BOARD. AMOUNT: 1,440. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 2,255..
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INTEREST INCOME. AMOUNT: 297.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INCOME: GROSS RECEIPTS: 66,958. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 13,511. GROSS PROFIT: 53,447. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 13,511. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 13,511.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: DUES. AMOUNT: 3,695. DESCRIPTION: OFFICER EXPENSE. AMOUNT: 10,641. DESCRIPTION: TAXES. AMOUNT: 8,682. DESCRIPTION: INSURANCE. AMOUNT: 7,084. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,411. DESCRIPTION: ACCOUNTING. AMOUNT: 550. DESCRIPTION: SUPPLIES. AMOUNT: 8,685. DESCRIPTION: REPAIRS AND MAINTENANCE. AMOUNT: 1,112. TOTAL TO FORM 990-EZ, LINE 16: 41,860.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BERNIE KOPEC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07249707513
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0423
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0256067374
ReturnHeader/Filer/PhoneNum07245832353
ReturnHeader/Filer/USAddress/AddressLine1Txt01973 MCCLELLANDTOWN ROAD
ReturnHeader/Filer/USAddress/CityNm0MASONTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015461
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461571667
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCLURE & WOLF LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0538 MORGANTOWN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0UNIONTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0154015412
ReturnHeader/PreparerPersonGrp/PhoneNum07244372000
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELI T ELIAS CPA
ReturnHeader/ReturnTs02021-02-22T12:25:38-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BERNIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOPEC
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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Filings