Civic Intelligence

American Legion Post 91 Albert E Baesel Inc

990 • Fiscal year 2023 • EIN 34-1130149

Jul 01, 2022 to Jun 30, 2023 • Filed on May 16, 2024

Organization Profile
91 American Legion PkwyBerea, OH 44017

(440) 234-0091

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.11x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

23%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Asset Growth

92nd percentile

36%

Faster asset growth than 92% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

45%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$404,599

Up $106,720 (+36%) from 2022

Net Assets

Up

$361,758

Up $121,753 (+51%) from 2022

Liabilities

Down

$42,841

Down $15,033 (-26%) from 2022

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin72nd percentile

Revenue

Up

$552,543

Up $171,444 (+45%) from 2022

Expenses

Up

$424,034

Up $53,947 (+15%) from 2022

Net Income

Up

$128,509

Up $117,497 (+1067%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$600K$400K$200K$0Assets 2015: $333,962Liabilities 2015: $131,048Net Assets 2015: $202,9142015Assets 2016: $324,742Liabilities 2016: $120,159Net Assets 2016: $204,5832016Assets 2017: $338,778Liabilities 2017: $110,137Net Assets 2017: $228,6412017Assets 2018: $312,429Liabilities 2018: $98,426Net Assets 2018: $214,0032018Assets 2019: $294,468Liabilities 2019: $82,639Net Assets 2019: $211,8292019Assets 2020: $265,248Liabilities 2020: $74,900Net Assets 2020: $190,3482020Assets 2021: $293,229Liabilities 2021: $64,235Net Assets 2021: $228,9942021Assets 2022: $297,879Liabilities 2022: $57,874Net Assets 2022: $240,0052022Assets 2023: $404,599Liabilities 2023: $42,841Net Assets 2023: $361,7582023Assets 2024: $377,069Liabilities 2024: $33,409Net Assets 2024: $343,6602024

Highlighted filing

2023

Assets$404,599
Liabilities$42,841
Net Assets$361,758
Open 2023 Filing

Operations Trend

Revenue Growth82nd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $334,691Expenses 2015: $350,780Net Income 2015: -$16,0892015Revenue 2016: $339,318Expenses 2016: $337,648Net Income 2016: $1,6702016Revenue 2017: $355,911Expenses 2017: $331,853Net Income 2017: $24,0582017Revenue 2018: $354,910Expenses 2018: $369,548Net Income 2018: -$14,6382018Revenue 2019: $379,439Expenses 2019: $381,613Net Income 2019: -$2,1742019Revenue 2020: $297,424Expenses 2020: $318,905Net Income 2020: -$21,4812020Revenue 2021: $296,724Expenses 2021: $258,078Net Income 2021: $38,6462021Revenue 2022: $381,099Expenses 2022: $370,087Net Income 2022: $11,0122022Revenue 2023: $552,543Expenses 2023: $424,034Net Income 2023: $128,5092023Revenue 2024: $708,081Expenses 2024: $611,099Net Income 2024: $96,9822024

Highlighted filing

2023

Revenue$552,543
Expenses$424,034
Net Income$128,509
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 16, 2024
Return Version
2022v5.0
Gross Receipts
$1,093,468
Mission and Program Overview

Mission

Post 91 provides social and benefit services to its members who are veterans of military services. It's mission is to help and promote services to the community, stste and nation.

Provide social and benefit services to its members who are veterans its mission is to help promote services to the community state

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$240,005$361,758▲ $121,753
Cash and Non-Interest-Bearing Accounts$81,422$188,331▲ $106,909
Land, Buildings, and Equipment, Net$168,089$157,095▼ $10,994
Savings and Temporary Cash Investments$48,368$59,173▲ $10,805
Total Assets$297,879$404,599▲ $106,720
Liabilities
Mortgage Notes Payable Secured by Investment Property$51,708$36,250▼ $15,458
Deferred Revenue$6,166$6,591▲ $425
Total Liabilities$57,874$42,841▼ $15,033
Net Assets / Fund Balance
Total Net Assets Fund Balance$240,005$361,758▲ $121,753
Total Liabilities and Net Assets / Fund Balance$297,879$404,599▲ $106,720

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$87,676$660,020$747,696
Equipment$1,080$92,334$93,414
Land$50,000-$50,000
Leasehold Improvements$18,339$24,760$43,099
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Glen CammerataExecutive Board
Jeff MyersExecutive Board
Len NovakExecutive Board
Linda HeffernExecutive Board
Mel BaherExecutive Board
Mike FarrellExecutive Board
Jim Lockyer1st Vice Commander
Keith Mattison2nd Vice Commander
George MasieAdjutant
Tony MazzeoCommander
Tom MorganFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$95,445
Program Service Revenue
$0
Investment Income
$90
Other Revenue
$457,008
All Other Contributions
$22,733
Change in Net Assets
$128,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,324
Salaries, Compensation, and Employee Benefits$136,189
Grants and Similar Amounts Paid$106,148
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$106,148--$106,148
Other Salaries and Wages$99,792--$99,792
Occupancy$97,820--$97,820
Payroll Taxes$36,397--$36,397
Other Expenses$23,646--$23,646
Depreciation Depletion$10,994--$10,994
Office Expenses$7,999--$7,999
Benefits to Members$6,373--$6,373
Insurance$5,354--$5,354
Fees for Services Other$5,179--$5,179
Conferences and Meetings$2,474--$2,474
Fees for Services Accounting$2,400--$2,400
Interest$270--$270
Information Technology$211--$211
Total Functional Expenses$424,034$0$0$424,034
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$631,133
Gaming Direct Expenses$302,494
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 6

“Post 91 is a member only organization”

Part VI Line 7A

“Officers and Trustees are elected by the membership”

Part VI Line 7B

“Changes to Governing documents are voted on by the membership”

Part VI Line 8A

“Minutes taken and approved at next meeting”

Part VI Line 8B

“Reported at meeting”

Part VI Line 11B

“CPA that prepared return reviewed with the Board”

Part VI Line 19

“Post 91 is a Member only Post and records are not available to”

Part VI Line 19

“the public unless required by law”

Filing and Contact Details

Filer

Filer Name
American Legion Post 91 Albert E Baesel Inc
EIN
34-1130149
In Care Of
% MEL BAHER
Phone
4402340091
Address
91 AMERICAN LEGION PKWY, BEREA, OH 44017

Signing Officer

Name
Mel Baher
Title
Finance Officer
Phone
4402340091
Signed
2024-05-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Ed Leopold
Formed
1958
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Preparer
Donald a Ciolek CPA
Phone
3303473998
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IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0387933
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0358070
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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0443509
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt017099
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt017099
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleI/Total501c3OrgCnt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Post 91 is a member only organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers and Trustees are elected by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Changes to Governing documents are voted on by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Minutes taken and approved at next meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Reported at meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CPA that prepared return reviewed with the Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Post 91 is a Member only Post and records are not available to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7the public unless required by law
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 7a
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VI Line 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/USAddress/CityNm0BEREA
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IRS990/USAddress/ZIPCd044017
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IRS990/VotingMembersIndependentCnt011
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MEL BAHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04402340091
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-16
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ReturnHeader/Filer/InCareOfNm0% MEL BAHER
ReturnHeader/Filer/PhoneNum04402340091
ReturnHeader/Filer/USAddress/AddressLine1Txt091 AMERICAN LEGION PKWY
ReturnHeader/Filer/USAddress/CityNm0BEREA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerPersonGrp/PhoneNum03303473998
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD A CIOLEK CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-16T02:35:48-05:00

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$404,599
Liabilities
$42,841
Net assets
$361,758
Revenue
$552,543
Expenses
$424,034
Net income
$128,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.77$0.33$3.44$7.08$6.11$0.97
2023Detailed filing. Detailed filing data is available for this year.$4.05$0.43$3.62$5.53$4.24$1.29
2022Detailed filing. Detailed filing data is available for this year.$2.98$0.58$2.40$3.81$3.70$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.93$0.64$2.29$2.97$2.58$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.65$0.75$1.90$2.97$3.19$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.94$0.83$2.12$3.79$3.82$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.12$0.98$2.14$3.55$3.70$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.39$1.10$2.29$3.56$3.32$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.25$1.20$2.05$3.39$3.38$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.34$1.31$2.03$3.35$3.51$0.16