Civic Intelligence

American Legion Post 92

990 • Fiscal year 2023 • EIN 31-0995974

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 08, 2024

Organization ProfileN/A
PO Box 2Utica, OH 43080

(740) 403-3338

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.00x

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

92nd percentile

43%

Higher net margin than 92% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

80%

Faster revenue growth than 90% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$322,788

Up $54,557 (+20%) from 2022

Net Assets

Up

$322,788

Up $54,557 (+20%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin92nd percentile

Revenue

Up

$134,452

Up $59,649 (+80%) from 2022

Expenses

Up

$76,669

Up $6,302 (+9.0%) from 2022

Net Income

Up

$57,783

Up $53,347 (+1203%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$400K$300K$200K$100K$0Assets 2014: $309,687Liabilities 2014: $0Net Assets 2014: $309,6872014Assets 2015: $318,308Liabilities 2015: $0Net Assets 2015: $318,3082015Assets 2016: $325,617Liabilities 2016: $0Net Assets 2016: $325,6172016Assets 2017: $287,181Net Assets 2017: $287,1812017Assets 2018: $285,222Net Assets 2018: $285,2222018Assets 2019: $282,593Net Assets 2019: $282,5932019Assets 2020: $271,092Net Assets 2020: $271,0922020Assets 2021: $264,056Net Assets 2021: $264,0562021Assets 2022: $268,231Net Assets 2022: $268,2312022Assets 2023: $322,788Liabilities 2023: $0Net Assets 2023: $322,7882023Assets 2025: $313,243Liabilities 2025: $0Net Assets 2025: $313,2432025

Highlighted filing

2023

Assets$322,788
Liabilities$0
Net Assets$322,788
Open 2023 Filing

Operations Trend

Revenue Growth90th percentile

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

$150K$100K$50K$0-$50KRevenue 2014: $88,086Expenses 2014: $68,131Net Income 2014: $19,9552014Revenue 2015: $73,271Expenses 2015: $64,650Net Income 2015: $8,6212015Revenue 2016: $73,764Expenses 2016: $66,455Net Income 2016: $7,3092016Revenue 2017: $60,479Expenses 2017: $65,155Net Income 2017: -$4,6762017Revenue 2018: $57,125Expenses 2018: $57,893Net Income 2018: -$7682018Revenue 2019: $63,601Expenses 2019: $65,793Net Income 2019: -$2,1922019Revenue 2020: $48,648Expenses 2020: $59,846Net Income 2020: -$11,1982020Revenue 2021: $44,211Expenses 2021: $50,285Net Income 2021: -$6,0742021Revenue 2022: $74,803Expenses 2022: $70,367Net Income 2022: $4,4362022Revenue 2023: $134,452Expenses 2023: $76,669Net Income 2023: $57,7832023Revenue 2025: $97,562Expenses 2025: $75,454Net Income 2025: $22,1082025

Highlighted filing

2023

Revenue$134,452
Expenses$76,669
Net Income$57,783
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 8, 2024
Return Version
2022v5.0
Gross Receipts
$903,402
Mission and Program Overview

Mission

To provide social & recreational activities for veterans.

To provide social & recreational activities for veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$171,353$167,477▼ $3,876
Cash and Non-Interest-Bearing Accounts$64,179$123,989▲ $59,810
Investments in Publicly Traded Securities$32,699$31,322▼ $1,377
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$268,231$322,788▲ $54,557
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,231$322,788▲ $54,557
Total Net Assets Fund Balance$268,231$322,788▲ $54,557
Total Liabilities and Net Assets / Fund Balance$268,231$322,788▲ $54,557

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$167,477$198,133$365,610
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Luke DaileyChairman
Bob DeckerAdjutant
Timothy StumpChaplain
Michael FlahertyFirst Vice
Carl HampsteadSecond Vice
Revenue and Support

Revenue Composition

Contributions and Grants
$17,424
Program Service Revenue
$14,944
Investment Income
$2,241
Other Revenue
$99,843
All Other Contributions
$9,439
Change in Net Assets
$57,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$70,405
Grants and Similar Amounts Paid$6,264
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$33,472
Insurance$6,467--$6,467
Grants to Domestic Orgs$6,264--$6,264
All Other Expenses$4,903$655-$5,558
Depreciation Depletion$3,876--$3,876
Other Expenses$2,586--$2,586
Payments to Affiliates$2,498--$2,498
Fees for Services Accounting-$1,783-$1,783
Conferences and Meetings-$526-$526
Office Expenses-$315-$315
Advertising$226--$226
Travel$220--$220
Total Functional Expenses$39,918$3,279$0$76,669
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$784,150
Gaming Direct Expenses$726,295
Fundraising Gross Income$13,589
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Fry$13,589$13,589-$13,589
Total Events$13,589$13,589-$13,589
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The members may not control any other members vote via a proxy right”

Form 990, Part VI, Section A, Line 7B

“The members can vote on any matters brought before the entire membership as a practical matter, members vote certain member on to various committees to govern the day to day operations.”

Form 990, Part VI, Section B, Line 10B

“The local post serves under the national and state of ohio american legion organization and pays annual dues to these affiliates. The local post also has auxilliary groups, such as the sons of the american legion, that operate under their guidance.”

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 18

“No documnets are available to the public.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 92
EIN
31-0995974
Phone
7404033338
Address
PO BOX 2, UTICA, OH 43080

Signing Officer

Name
Sherry Mechling
Title
Finance
Signed
2024-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dwight Reynolds
Formed
1958
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
175
Employees
0
Volunteers
25

Preparer

Firm
McDaniel CPA LLC
Address
20 W Ohio Avenue, Mount Vernon, OH 43050
Preparer
Renee Mcdaniel
Phone
7403971721
Raw XML Appendix391 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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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013589
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0719754
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0719754
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0726295
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0784150
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0784150
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt057855
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt06541
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt06541
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MIKE FLAHERTY
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0228 NORTH MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0UTICA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043080
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS MAY NOT CONTROL ANY OTHER MEMBERS VOTE VIA A PROXY RIGHT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS CAN VOTE ON ANY MATTERS BROUGHT BEFORE THE ENTIRE MEMBERSHIP AS A PRACTICAL MATTER, MEMBERS VOTE CERTAIN MEMBER ON TO VARIOUS COMMITTEES TO GOVERN THE DAY TO DAY OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL POST SERVES UNDER THE NATIONAL AND STATE OF OHIO AMERICAN LEGION ORGANIZATION AND PAYS ANNUAL DUES TO THESE AFFILIATES. THE LOCAL POST ALSO HAS AUXILLIARY GROUPS, SUCH AS THE SONS OF THE AMERICAN LEGION, THAT OPERATE UNDER THEIR GUIDANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMNETS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0268231
IRS990/TotalAssetsEOYAmt0322788
IRS990/TotalAssetsGrp/BOYAmt0268231
IRS990/TotalAssetsGrp/EOYAmt0322788
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017424
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03279
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039918
IRS990/TotalFunctionalExpensesGrp/TotalAmt076669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268231
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0322788
IRS990/TotalProgramServiceRevenueAmt014944
IRS990/TotalRevenueGrp/ExclusionAmt021904
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt095124
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0134452
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0268231
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0322788
IRS990/TravelGrp/ProgramServicesAmt0220
IRS990/TravelGrp/TotalAmt0220
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0175
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHERRY MECHLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 92
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0310995974
ReturnHeader/Filer/PhoneNum07404033338
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2
ReturnHeader/Filer/USAddress/CityNm0UTICA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475201568
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McDaniel CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 W Ohio Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mount Vernon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043050
ReturnHeader/PreparerPersonGrp/PhoneNum07403971721
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RENEE MCDANIEL
ReturnHeader/ReturnTs02024-02-08T05:27:34-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SHERRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MECHLING
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$322,788
Liabilities
$0
Net assets
$322,788
Revenue
$134,452
Expenses
$76,669
Net income
$57,783
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.00$3.13$0.98$0.75$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$1.34$0.77$0.58
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$2.68$0.75$0.70$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$2.64$0.44$0.50$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.71$2.71$0.49$0.60$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.83$2.83$0.64$0.66$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$2.85$0.57$0.58$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$2.87$0.60$0.65$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$0.74$0.66$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$0.73$0.65$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.10$0.00$3.10$0.88$0.68$0.20