Civic Intelligence

American Legion Post 605

EIN 31-6181504 • 501(c)19 • Waldo, OH

Profile

Post 605 conducts patriotic and charitable activities, holds membership meetings and administers social and recreational activities for its members and their bona fide guests in accordance with the provisions of Regulation 1.501(c)(19)-1(c)

PO Box 16Waldo, OH 43356
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

27th percentile

-4.1%

Higher net margin than 27% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$36,556

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Asset Growth

24th percentile

-3.1%

Faster asset growth than 24% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

7.5%

Faster revenue growth than 54% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$277,584

Down $6,016 (-2.1%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$277,584

Down $6,016 (-2.1%) from 2022

Revenue

Up

$212,566

Up $54,006 (+34%) from 2022

Expenses

Up

$221,373

Up $39,406 (+22%) from 2022

Net Income

Up

-$8,807

Up $14,600 (+62%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $198,482Liabilities 2010: $0Net Assets 2010: $198,4822010Assets 2012: $218,449Liabilities 2012: $0Net Assets 2012: $218,4492012Assets 2014: $231,807Liabilities 2014: $0Net Assets 2014: $231,8072014Assets 2015: $219,497Liabilities 2015: $0Net Assets 2015: $219,4972015Assets 2016: $213,982Liabilities 2016: $0Net Assets 2016: $213,9822016Assets 2017: $208,035Liabilities 2017: $0Net Assets 2017: $208,0352017Assets 2018: $222,884Liabilities 2018: $0Net Assets 2018: $222,8842018Assets 2019: $247,394Liabilities 2019: $1,100Net Assets 2019: $246,2942019Assets 2022: $283,600Liabilities 2022: $0Net Assets 2022: $283,6002022Assets 2024: $277,584Liabilities 2024: $0Net Assets 2024: $277,5842024

Highlighted filing

2024

Assets$277,584
Liabilities$0
Net Assets$277,584

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $103,7792010Expenses 2012: $122,4782012Revenue 2014: $143,547Expenses 2014: $148,551Net Income 2014: -$5,0042014Revenue 2015: $125,395Expenses 2015: $136,133Net Income 2015: -$10,7382015Revenue 2016: $124,523Expenses 2016: $130,038Net Income 2016: -$5,5152016Revenue 2017: $150,258Expenses 2017: $147,187Net Income 2017: $3,0712017Revenue 2018: $148,084Expenses 2018: $131,952Net Income 2018: $16,1322018Revenue 2019: $162,392Expenses 2019: $139,745Net Income 2019: $22,6472019Revenue 2022: $158,560Expenses 2022: $181,967Net Income 2022: -$23,4072022Revenue 2024: $212,566Expenses 2024: $221,373Net Income 2024: -$8,8072024

Highlighted filing

2024

Revenue$212,566
Expenses$221,373
Net Income-$8,807

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$666,561
Mission and Program Overview

Mission

Post 605 conducts patriotic and charitable activities, holds membership meetings and administers social and recreational activities for its members and their bona fide guests in accordance with the provisions of Regulation 1.501(c)(19)-1(c)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$211,573$211,573→ $0
Cash and Non-Interest-Bearing Accounts$78,537$50,906▼ $27,631
Investments in Publicly Traded Securities$14,690$12,368▼ $2,322
Savings and Temporary Cash Investments$8,399$8,753▲ $354
Total Assets$313,199$283,600▼ $29,599
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$313,199$283,600▼ $29,599
Total Net Assets Fund Balance$313,199$283,600▼ $29,599
Total Liabilities and Net Assets / Fund Balance$313,199$283,600▼ $29,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$74,825-$74,825
Buildings$73,500-$73,500
Land$50,000-$50,000
Leasehold Improvements$13,248-$13,248
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tonya OmeterCanteen ManagerPT$40,280$40,280

Board Members and Trustees

NameTitle
Jay Roberts1st Vice Commander
Danny Millington2nd Vice Commander
Harry KlingelAdjutant
Joseph E PaulusCommander
Frank HickmanFiscal Officer
Ralph MileySergeant-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$25,613
Program Service Revenue
$0
Investment Income
$566
Other Revenue
$132,381
All Other Contributions
$24,015
Change in Net Assets
$-23,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$91,277
Grants and Similar Amounts Paid$51,028
Other Expenses$39,662
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$87,382
Grants to Domestic Orgs---$51,028
Occupancy---$27,382
Office Expenses---$5,392
Insurance---$4,455
Payroll Taxes---$3,895
Payments to Affiliates---$1,550
Fees for Services Accounting---$500
Advertising---$177
Other Expenses$156--$156
Fees for Service Investment Mgmnt Fees---$50
Total Functional Expenses$0$0$0$181,967
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Legion CharitiesDelaware, OH501c3Contribution$26,683
Post 605 donationsWaldo, OHSee Schedule OContribution$22,725
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$531,115
Gaming Direct Expenses$438,467
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Members of Post 605 pay dues annually and meet the second Tuesday each month. During meetings, members discuss issues affecting the Post. Members decide how the Post spends its money, choose organizations that will receive donations and designate the amounts each will receive.

Member election for additional members Part VI line 7A

Members choose and vote on their slate of officers each May. Members also can submit their names as candidates for one of the six officer positions at the Post.

Governing body decisions Part VI line 7B

Governing body decisions are made by the Post Executive Committee, made up of six officers. The Executive Committee meets the first Monday of each month. Most decisions made by the Executive Committee, including all those involving finances, are enacted after they are voted on by the entire membership.

Form 990 governing body review Part VI line 11

Members of the Executive Committee were provided a draft of Form 990 prior to filing. The CPA preparing the return was present to go through each section of the form with the Committee, answer questions and make changes if needed. Members approved the draft in order that Form 990 could be filed.

Governing documents etc available to public Part VI line 19

Post 605 makes its governing documents, policies, financial statements and Form 990 available to its members and the public. Requests can be made verbally or in writing to a member of the Executive Committee.

Filing and Contact Details

Filer

Filer Name
American Legion Post 605
EIN
31-6181504
Address
PO Box 16, Waldo, OH 43356

Signing Officer

Name
Joseph E Paulus
Title
Commander
Phone
7407262506
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph E Paulus
Formed
1948
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
30

Preparer

Firm
Alan S Portnoy CPA
Address
3962 Brown Park Dr Ste H, Hilliard, OH 43026
Preparer
Alan S Portnoy CPA
Phone
6145419215
Supplemental Narrative

Additional Explanations

General explanation attachment

Part VIII, Line 1f: All other contributions, grants - See Statement 1.Part VIII, Lines 10a-10c: Net income from sales of inventory is derived from operation of a bar, restaurant, and other social/recreational activities for members and their bona fide guests in accordance with the provisions under Regulation 1.501(c)(19)-1(c).Part VIII, Line 10a: Gross Sales of Inventory - See Statement 2.Part VIII, Line 10b: Cost of Goods Sold - See Statement 3.Part IX, Line 21: Payments to affiliates consist of the portion of Post dues designated for National Headquarters, and the American Legion Department of Ohio.Schedule I, Part II, Line 1a, Item 2 - Donations from Charity Fund: See Statement 4.

Raw XML Appendix390 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Post 605 conducts patriotic and charitable activities, holds membership meetings and administers social and recreational activities for its members and their bona fide guests in accordance with the provisions of Regulation 1.501(c)(19)-1(c)
IRS990/AdvertisingGrp/TotalAmt0177
IRS990/AllOtherContributionsAmt024015
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Tonya Ometer
IRS990/BooksInCareOfDetail/PhoneNum07407262506
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 16
IRS990/BooksInCareOfDetail/USAddress/CityNm0Waldo
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043356
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt078537
IRS990/CashNonInterestBearingGrp/EOYAmt050906
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt069534
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt025613
IRS990/CYGrantsAndSimilarPaidAmt051028
IRS990/CYInvestmentIncomeAmt0566
IRS990/CYOtherExpensesAmt039662
IRS990/CYOtherRevenueAmt0132381
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-23407
IRS990/CYSalariesCompEmpBnftPaidAmt091277
IRS990/CYTotalExpensesAmt0181967
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0158560
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Provision and operation of an American Legion Post for military veterans. The facility provides a meeting place for Post members and their bona fide guests to conduct patriotic and charitable activities, hold membership meetings and administer social and recreational activities in accordance with provisions of Regulation 1.501(c)(19)-1(c).
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0181967
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt0500
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt050
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Tonya Ometer
IRS990/Form990PartVIISectionAGrp/PersonNm1Ralph Miley
IRS990/Form990PartVIISectionAGrp/PersonNm2Danny Millington
IRS990/Form990PartVIISectionAGrp/PersonNm3Jay Roberts
IRS990/Form990PartVIISectionAGrp/PersonNm4Frank Hickman
IRS990/Form990PartVIISectionAGrp/PersonNm5Joseph E Paulus
IRS990/Form990PartVIISectionAGrp/PersonNm6Harry Klingel
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt040280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Canteen Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Sergeant-at-arms
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt31st Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt4Fiscal Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt6Adjutant
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01948
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0438467
IRS990/GamingGrossIncomeAmt0531115
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticOrgsGrp/TotalAmt051028
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0666561
IRS990/GrossSalesOfInventoryAmt0109267
IRS990/GroupExemptionNum00925
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt04455
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0566
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0566
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt014690
IRS990/InvestmentsPubTradedSecGrp/EOYAmt012368
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0211573
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0211573
IRS990/LandBldgEquipCostOrOtherBssAmt0211573
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01598
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Post 605 conducts patriotic and charitable activities, holds membership meetings and administers social and recreational activities for its members and their bona fide guests in accordance with the provisions of Regulation 1.501(c)(19)-1(c)
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0313199
IRS990/NetAssetsOrFundBalancesEOYAmt0283600
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt092648
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt092648
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt039733
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt039733
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-2483
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0313199
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0283600
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt027382
IRS990/OfficeExpensesGrp/TotalAmt05392
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Shirts and emblems
IRS990/OtherExpensesGrp/ProgramServicesAmt0156
IRS990/OtherExpensesGrp/TotalAmt0156
IRS990/OtherSalariesAndWagesGrp/TotalAmt087382
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt01550
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt03895
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Joseph E Paulus
IRS990/PriorPeriodAdjustmentsAmt0-3709
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt024776
IRS990/PYGrantsAndSimilarPaidAmt044751
IRS990/PYInvestmentIncomeAmt0435
IRS990/PYOtherExpensesAmt041344
IRS990/PYOtherRevenueAmt0142440
IRS990/PYRevenuesLessExpensesAmt028979
IRS990/PYSalariesCompEmpBnftPaidAmt052577
IRS990/PYTotalExpensesAmt0138672
IRS990/PYTotalRevenueAmt0167651
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-23407
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0158560
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08399
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08753
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt073500
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt073500
IRS990ScheduleD/EquipmentGrp/BookValueAmt074825
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074825
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013248
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013248
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0211573
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt092648
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0415579
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0415579
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0438467
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0531115
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0531115
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt092648
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt022888
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt022888
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Tonya Ometer
IRS990ScheduleG/GamingManagerServicesProvTxt0Maintains records oversees operations
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Tonya Ometer
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 16
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Waldo
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043356
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0In accordance with the Instant Bingo Fundraising Contract signed with the Ohio Attorney Generals office, the Post must distribute all of its net profit. At least 25% of the net profit must be distributed to the charitable organizations named in the contract, and up to 75% can be used by the Post for its expenses to maintain and operate its facilities as described in the Ohio Revised Code.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Mandatory distributions (Part III, line 17b)
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt026683
IRS990ScheduleI/RecipientTable/CashGrantAmt122725
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1See Schedule O
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Contribution
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Contribution
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0American Legion Charities
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Post 605 donations
IRS990ScheduleI/RecipientTable/RecipientEIN0020692968
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt060 Big Run Rd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1from charity fund
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Delaware
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Waldo
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043015
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd143356
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0To verify whether charitable funds exist and are properly maintained, Post 605 retains the monies it plans to distribute to public charities and other qualified donees in a segregated Charity Fund. In addition, the Post includes a list of all donees as part of its Form 990 filing, and submits copies of its 990 and its Charity Fund bank statements to American Legion Charities, which reviews the documents.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1American Legion Charities is the charitable recipient of Posts 605 minimum net profit distribution generated from instant pull-tab bingo. Post 605 designates its charitable recipient each year when it signs its Instant Bingo Fundraising Contract. In exchange, American Legion Charities will return 90% of its contribution, which enables Post 605 to give the funds to public charities and other qualified donees of its choosing. In return, Post 605 must keep the proceeds in a segregated Charity Fund, include a list of all donees as part of its Form 990 filing, submit a copy of its 990 to American Legion Charities along with bank statements at the beginning and end of its fiscal year to verify whether excess funds exist and whether they have been properly maintained.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Additional Information for Schedule I
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members of Post 605 pay dues annually and meet the second Tuesday each month. During meetings, members discuss issues affecting the Post. Members decide how the Post spends its money, choose organizations that will receive donations and designate the amounts each will receive.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members choose and vote on their slate of officers each May. Members also can submit their names as candidates for one of the six officer positions at the Post.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing body decisions are made by the Post Executive Committee, made up of six officers. The Executive Committee meets the first Monday of each month. Most decisions made by the Executive Committee, including all those involving finances, are enacted after they are voted on by the entire membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members of the Executive Committee were provided a draft of Form 990 prior to filing. The CPA preparing the return was present to go through each section of the form with the Committee, answer questions and make changes if needed. Members approved the draft in order that Form 990 could be filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Post 605 makes its governing documents, policies, financial statements and Form 990 available to its members and the public. Requests can be made verbally or in writing to a member of the Executive Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Part VIII, Line 1f: All other contributions, grants - See Statement 1.Part VIII, Lines 10a-10c: Net income from sales of inventory is derived from operation of a bar, restaurant, and other social/recreational activities for members and their bona fide guests in accordance with the provisions under Regulation 1.501(c)(19)-1(c).Part VIII, Line 10a: Gross Sales of Inventory - See Statement 2.Part VIII, Line 10b: Cost of Goods Sold - See Statement 3.Part IX, Line 21: Payments to affiliates consist of the portion of Post dues designated for National Headquarters, and the American Legion Department of Ohio.Schedule I, Part II, Line 1a, Item 2 - Donations from Charity Fund: See Statement 4.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0313199
IRS990/TotalAssetsEOYAmt0283600
IRS990/TotalAssetsGrp/BOYAmt0313199
IRS990/TotalAssetsGrp/EOYAmt0283600
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025613
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0181967
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0313199
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0283600
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0181967
IRS990/TotalReportableCompFromOrgAmt040280
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0132947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158560
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0313199
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0283600
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph E Paulus
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum07407262506
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 605
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0316181504
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 16
ReturnHeader/Filer/USAddress/CityNm0Waldo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043356
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451656960
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alan S Portnoy CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03962 Brown Park Dr Ste H
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hilliard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043026
ReturnHeader/PreparerPersonGrp/PhoneNum06145419215
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alan S Portnoy CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-13T21:48:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Joseph
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Paulus
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)19 • $1M-$5M nonprofits