Civic Intelligence

American Legion Post 363

990EZ • Fiscal year 2024 • EIN 25-6093436

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 28, 2025

Refreshing map…

213 W High StreetEbensburg, PA 15931

(814) 472-6757

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

97th percentile

71%

Higher net margin than 97% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$1,200

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

51%

Faster asset growth than 94% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

188%

Faster revenue growth than 97% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$199,759

Up $81,694 (+69%) from 2022

Net Assets

Up

$199,759

Up $81,694 (+69%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$94,880

Up $50,172 (+112%) from 2022

Expenses

Up

$27,816

Up $6,204 (+29%) from 2022

Net Income

Up

$67,064

Up $43,968 (+190%) from 2022

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2021: $94,969Net Assets 2021: $94,9692021Assets 2022: $118,065Net Assets 2022: $118,0652022Assets 2024: $199,759Net Assets 2024: $199,7592024

Highlighted filing

2024

Assets$199,759
Liabilities-
Net Assets$199,759

Operations Trend

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

$100K$50K$0-$50KRevenue 2021: $15,349Expenses 2021: $16,812Net Income 2021: -$1,4632021Revenue 2022: $44,708Expenses 2022: $21,612Net Income 2022: $23,0962022Revenue 2024: $94,880Expenses 2024: $27,816Net Income 2024: $67,0642024

Highlighted filing

2024

Revenue$94,880
Expenses$27,816
Net Income$67,064
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 28, 2025
Return Version
2024v5.0
Gross Receipts
$94,880
Mission and Program Overview

Mission

Serve veterans, the military, and our community.

Program Services

DescriptionGrantsExpenses
SERVE VETERANS, THE MILITARY, AND OUR COMMUNITY.--
SERVE VETERANS, THE MILITARY, AND OUR COMMUNITY.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD POWELLAdjutant-$1,200-$1,200
PHILIP RICECommander-$0--
JOHN W COBAUGH1st Vice COM-$0--
DARYL HAUCK2nd Vice COM-$0--
EARL J HOCKENBERRYTreasurer-$0--
WILLIAM HARKERJudge Advoca-$0--
ROBERT NOVAK JRChaplain-$0--
CHRISTOPHER HORNSergeant At-$0--
DANIELLE SEESEHistorian-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 363
EIN
25-6093436
Phone
8144726757
Address
213 W HIGH STREET, EBENSBURG, PA 15931

Signing Officer

Name
Earl J Hockenberry
Title
Treasurer
Phone
8144726757
Signed
2025-07-28
Discuss with paid preparer
Yes

Preparer

Firm
Kotzan CPA and Associates Pc
Address
334 BUDFIELD ST STE 180, JOHNSTOWN, PA 15904-3214
Preparer
Kimberly Dorchak CPA
Phone
8142694912
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Alha rent 13,000 total 13,000

Form 990-ez, Part I, Line 16

Expenses advertising and promotion 195 office 11 conferences/meetings 608 insurance 278 national dues 4,142 american legion baseball 2,779 donations 8,165 other 1,443 repairs and maintenance 5,404 subscriptions 35 supplies 377 non-investment depreciation 1,779 total 25,216

Form 990-ez, Part II, Line 24

Accounts receivable 3,185 3,185 total 3,185 3,185

Form 990-ez, Part III, Line 31

Serve veterans, the military, and our community.

Raw XML Appendix137 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0AMERICAN LEGION POST 363
IRS990EZ/BooksInCareOfDetail/PhoneNum08144726757
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0213 W HIGH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0EBENSBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015931
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt093894
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0145737
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt073188
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt067064
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02600
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0132695
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0199759
IRS990EZ/GrossReceiptsAmt094880
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04593
IRS990EZ/LandAndBuildingsGrp/BOYAmt035616
IRS990EZ/LandAndBuildingsGrp/EOYAmt050837
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04099
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0132695
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0199759
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0132695
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0199759
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt41200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILIP RICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN W COBAUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DARYL HAUCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3EARL J HOCKENBERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICHARD POWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILLIAM HARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROBERT NOVAK JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CHRISTOPHER HORN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DANIELLE SEESE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5JUDGE ADVOCA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SERGEANT AT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8HISTORIAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03185
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03185
IRS990EZ/OtherExpensesTotalAmt025216
IRS990EZ/OtherRevenueTotalAmt013000
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SERVE VETERANS, THE MILITARY, AND OUR COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SERVE VETERANS, THE MILITARY, AND OUR COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SERVE VETERANS, THE MILITARY, AND OUR COMMUNITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt027816
IRS990EZ/TotalRevenueAmt094880
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0SUBORDINATE
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALHA RENT 13,000 TOTAL 13,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING AND PROMOTION 195 OFFICE 11 CONFERENCES/MEETINGS 608 INSURANCE 278 NATIONAL DUES 4,142 AMERICAN LEGION BASEBALL 2,779 DONATIONS 8,165 OTHER 1,443 REPAIRS AND MAINTENANCE 5,404 SUBSCRIPTIONS 35 SUPPLIES 377 NON-INVESTMENT DEPRECIATION 1,779 TOTAL 25,216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 3,185 3,185 TOTAL 3,185 3,185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SERVE VETERANS, THE MILITARY, AND OUR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EARL J HOCKENBERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08144726757
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 363
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0256093436
ReturnHeader/Filer/PhoneNum08144726757
ReturnHeader/Filer/USAddress/AddressLine1Txt0213 W HIGH STREET
ReturnHeader/Filer/USAddress/CityNm0EBENSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015931
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262055351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KOTZAN CPA AND ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0334 BUDFIELD ST STE 180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JOHNSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0159043214
ReturnHeader/PreparerPersonGrp/PhoneNum08142694912
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY DORCHAK CPA
ReturnHeader/ReturnTs02025-08-08T13:02:59-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings