American Legion Post 366

990EZ • Fiscal year 2018 • EIN 34-0816488

Jan 01, 2018 to Dec 31, 2018 • Filed on May 08, 2019

Organization Profile N/A

107 High Street PO Box 427Flushing, OH 43977

(740) 968-9690

Siviq Scores

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

0.00x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

0.00x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

-2.0%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Higher top officer pay than 89% of similar nonprofits.

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

-1.3%

Faster asset growth than 44% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

2.6%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet

Liabilities / Assets50th percentile

Assets

Down

$140,858

Down $1,812 (-1.3%) from 2017

Net Assets

Down

$140,858

Down $1,812 (-1.3%) from 2017

Liabilities

Flat

Flat from 2017

Revenue And Expenses

Liabilities / Revenue50th percentile Net Margin41st percentile

Revenue

$89,577

Up $2,261 (+2.6%) from 2017

Expenses

$91,389

Up $11,043 (+14%) from 2017

Net Income

Down

-$1,812

Down $8,782 (-126%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

Highlighted filing

2018

Assets$140,858

Liabilities$0

Net Assets$140,858

Open 2018 Filing

Operations Trend

Revenue Growth55th percentile

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

Highlighted filing

2018

Revenue$89,577

Expenses$91,389

Net Income-$1,812

Open 2018 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2018 to Dec 31, 2018
Signed: May 8, 2019
Return Version: 2018v3.1
Gross Receipts: $127,291

Mission and Program Overview

Mission

TO HONOR VETERANS

Program Services

Description	Grants	Expenses
TO SUPPORT THE COMMUNITY AND CONTINUE THE EDUCATIONAL AND SOCIAL INTEGRITY OF THE AMERICAN LEGION TO HONOR PAST PRESENT AND FUTURE VETERNS	-	-

Compensation and Service Providers

Top Officer Pay89th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
PAT KOVACS	Commander	PT	$0	-	-
JOHN CIESIELKA	1st Vice	-	$0	-	-
KENNY HUFF	2nd Vice	-	$0	-	-
KODY HAMILTON	Adjutant	PT	$0	-	-
PAT KOVACS	Sgt At Arms	-	$0	-	-
JOHN CIESIELKA	Finance Officer	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: American Legion Post 366
EIN: 34-0816488
Address: 107 HIGH STREET PO BOX 427, FLUSHING, OH 43977

Signing Officer

Name: John Ciesielka
Title: Finance Officer
Phone: 7409689690
Signed: 2019-05-08
Discuss with paid preparer: No

Preparer

Firm: Abacus Business and Tax Service
Address: 159 S Main Street, CADIZ, OH 43907
Preparer: Susan R DeMalio
Phone: 7409423434

Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amount1099 misc go for broke amusements 16,001”

List of grants and similar amounts paid Part I line 10

“Activity donation grantee american legion dept of ohio charitstreet 60 big run rd city, state, zip delaware, oh 43015relationship parent organization amount 8,689”

Description of other expenses Part I line 16

“Description amountgifts to the yanks 20memorial day dinner 302sales tax paid 4,181flags and emblems 464american legion dept of ohio 2,150checks 159veterans day dinner 262memorial and grave markers 587membership and league fees 2,150holiday turkeys 450oag registration fee 100american legion boys state 2,600ladies auxiliary 155legion picnic 209pavillion 200dept of ohio 924flushing business association 200”

Raw XML Appendix176 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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IRS990EZ/BooksInCareOfDetail/PersonNm	0	JOHN CIESIELKA
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7409689690
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	107 HIGH STREET PO BOX 427
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	FLUSHING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	43977
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	36626
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	33508
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	6273
IRS990EZ/CostOfGoodsSoldAmt	0	29657
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-1812
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	1950
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	142670
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	140858
IRS990EZ/GamingGrossIncomeAmt	0	39570
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	8689
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	32552
IRS990EZ/GrossReceiptsAmt	0	127291
IRS990EZ/GrossSalesOfInventoryAmt	0	62209
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	106044
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	107350
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	3238
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	142670
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	140858
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	142670
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	140858
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	17174
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	8.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	PAT KOVACS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JOHN CIESIELKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	KENNY HUFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	KODY HAMILTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	PAT KOVACS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	JOHN CIESIELKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	1ST VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	2ND VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	FINANCE OFFICER
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	0
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	15113
IRS990EZ/OtherRevenueTotalAmt	0	16001
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	TO HONOR VETERANS
IRS990EZ/PrintingPublicationsPostageAmt	0	1580
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO SUPPORT THE COMMUNITY AND CONTINUE THE EDUCATIONAL AND SOCIAL INTEGRITY OF THE AMERICAN LEGION TO HONOR PAST PRESENT AND FUTURE VETERNS
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	46883
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	8057
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	31513
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	91389
IRS990EZ/TotalRevenueAmt	0	89577
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	7438
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	8264
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	9182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	9896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	14871
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	49651
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal509Amt	0	49651
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	7438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	8264
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	9182
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	9896
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	14871
IRS990ScheduleA/Total509Grp/TotalAmt	0	49651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	7438
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	8264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	9182
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	9896
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	14871
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	49651
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd	0	false
IRS990ScheduleG/GamingOwnFacilityPct	0	1.000
IRS990ScheduleG/GamingWithNonmembersInd	0	false
IRS990ScheduleG/IndividualWithBooksNm	0	JOHN CIESIELKA
IRS990ScheduleG/LicensedInd	0	true
IRS990ScheduleG/MemberOfOtherEntityInd	0	false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt	0	107 HIGH STREET PO BOX 427
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm	0	FLUSHING
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd	0	OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd	0	43977
IRS990ScheduleG/StatesWhereGamingConductedCd	0	OH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION AMOUNT1099 MISC GO FOR BROKE AMUSEMENTS 16,001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACTIVITY DONATION GRANTEE AMERICAN LEGION DEPT OF OHIO CHARITSTREET 60 BIG RUN RD CITY, STATE, ZIP DELAWARE, OH 43015RELATIONSHIP PARENT ORGANIZATION AMOUNT 8,689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION AMOUNTGIFTS TO THE YANKS 20MEMORIAL DAY DINNER 302SALES TAX PAID 4,181FLAGS AND EMBLEMS 464AMERICAN LEGION DEPT OF OHIO 2,150CHECKS 159VETERANS DAY DINNER 262MEMORIAL AND GRAVE MARKERS 587MEMBERSHIP AND LEAGUE FEES 2,150HOLIDAY TURKEYS 450OAG REGISTRATION FEE 100AMERICAN LEGION BOYS STATE 2,600LADIES AUXILIARY 155LEGION PICNIC 209PAVILLION 200DEPT OF OHIO 924FLUSHING BUSINESS ASSOCIATION 200
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Description of other expenses Part I line 16
ReturnHeader/BuildTS	0	2019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	false
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JOHN CIESIELKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7409689690
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2019-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	AMERICAN LEGION POST 366
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
ReturnHeader/Filer/EIN	0	340816488
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	107 HIGH STREET PO BOX 427
ReturnHeader/Filer/USAddress/CityNm	0	FLUSHING
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	OH
ReturnHeader/Filer/USAddress/ZIPCd	0	43977
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	0481C20E238550E1C97580CA341B9F7AF7AB02D9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	0481C20E238550E1C97580CA341B9F7AF7AB02D9
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId	0	3497792019129vy0m0f3
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt	0	2019-05-09
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	71.79.184.111
ReturnHeader/FilingSecurityInformation/IPDt	0	2019-05-09
ReturnHeader/FilingSecurityInformation/IPTm	0	15:39:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	471705080
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Abacus Business and Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	159 S Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	CADIZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	43907
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7409423434
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2019-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Susan R DeMalio
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2019-05-09T11:27:23-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2018-01-01
ReturnHeader/TaxPeriodEndDt	0	2018-12-31
ReturnHeader/TaxYr	0	2018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $140,858
Liabilities: $0
Net assets: $140,858
Revenue: $89,577
Expenses: $91,389
Net income: -$1,812

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.49		$1.49	$0.62	$0.93	$0.31
2023Detailed filing. Detailed filing data is available for this year.	$1.58		$1.58	$0.90	$0.82	$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.45		$1.45	$0.78	$0.82	$0.05
2021Detailed filing. Detailed filing data is available for this year.	$1.43	$0.00	$1.43	$0.85	$0.81	$0.04
2020Detailed filing. Detailed filing data is available for this year.	$1.39	$0.00	$1.39	$0.64	$0.65	$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.41	$0.00	$1.41	$0.97	$0.97	$0.00
2018Detailed filing. Detailed filing data is available for this year.	$1.41	$0.00	$1.41	$0.90	$0.91	$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.43	$0.00	$1.43	$0.87	$0.80	$0.07
2016Detailed filing. Detailed filing data is available for this year.	$1.36	$0.00	$1.36	$0.71	$0.65	$0.06
2015Detailed filing. Detailed filing data is available for this year.	$1.30	$0.00	$1.30	$1.01	$0.78	$0.23
2014Detailed filing. Detailed filing data is available for this year.	$1.07	$0.00	$1.07	$0.98	$0.71	$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.18	$0.00	$1.18	$0.87	$0.64	$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.94	$0.00	$0.94	$0.64	$0.66	$0.02