Civic Intelligence

American Legion Kerner-Slusser

EIN 34-4411445 • 501(c)19 • Ottawa, OH

Profile

To operate a non-profit club for members. All of whom are veterans. 290 served.

218 W Main StOttawa, OH 45875
Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)19 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)19 • $5M-$10M nonprofits • Source year 2024

Net Margin

82nd percentile

40%

Higher net margin than 82% of similar nonprofits.

501(c)19 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$53

Higher top officer pay than 60% of similar nonprofits.

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

501(c)19 • $5M-$10M nonprofits • Source year 2024

Asset Growth

80th percentile

29%

Faster asset growth than 80% of similar nonprofits.

501(c)19 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

38%

Faster revenue growth than 75% of similar nonprofits.

501(c)19 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$1,149,998

Up $257,773 (+29%) from 2023

Liabilities

Up

$3,103

Up $997 (+47%) from 2023

Net Assets

Up

$1,146,895

Up $256,776 (+29%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin82nd percentile

Revenue

Up

$642,319

Up $176,859 (+38%) from 2023

Expenses

Up

$385,543

Up $116,833 (+43%) from 2023

Net Income

Up

$256,776

Up $60,026 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$1.5M$1.0M$500K$0Assets 2020: $578,160Liabilities 2020: $0Net Assets 2020: $578,1602020Assets 2021: $606,543Liabilities 2021: $0Net Assets 2021: $606,5432021Assets 2022: $695,545Liabilities 2022: $2,176Net Assets 2022: $693,3692022Assets 2023: $892,225Liabilities 2023: $2,106Net Assets 2023: $890,1192023Assets 2024: $1,149,998Liabilities 2024: $3,103Net Assets 2024: $1,146,8952024

Highlighted filing

2024

Assets$1,149,998
Liabilities$3,103
Net Assets$1,146,895
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$800K$600K$400K$200K$0Revenue 2020: $177,831Expenses 2020: $161,138Net Income 2020: $16,6932020Revenue 2021: $262,187Expenses 2021: $233,804Net Income 2021: $28,3832021Revenue 2022: $304,043Expenses 2022: $217,217Net Income 2022: $86,8262022Revenue 2023: $465,460Expenses 2023: $268,710Net Income 2023: $196,7502023Revenue 2024: $642,319Expenses 2024: $385,543Net Income 2024: $256,7762024

Highlighted filing

2024

Revenue$642,319
Expenses$385,543
Net Income$256,776
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,149,998
Liabilities
$3,103
Net assets
$1,146,895
Revenue
$642,319
Expenses
$385,543
Net income
$256,776
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.64$0.39$0.26
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.47$0.27$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.69$0.30$0.22$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.26$0.23$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.18$0.16$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$6,823,032
Mission and Program Overview

Mission

To operate a non-profit club for members. All of whom are veterans. 273 served.

To operate a non-profit club for members. All of whom are veterans. 225 served.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$548,612$579,358▲ $30,746
Land, Buildings, and Equipment, Net$548,612$579,033▲ $30,421
Rtn Earn Endowment Incm Other Fnds$341,507$567,537▲ $226,030
Cash and Non-Interest-Bearing Accounts$232,694$457,841▲ $225,147
Savings and Temporary Cash Investments$106,419$108,524▲ $2,105
Prepaid Expenses and Deferred Charges$2,500$2,600▲ $100
Inventories for Sale or Use$2,000$2,000→ $0
Total Assets$892,225$1,149,998▲ $257,773
Liabilities
Other Liabilities$2,106$3,103▲ $997
Total Liabilities$2,106$3,103▲ $997
Net Assets / Fund Balance
Total Net Assets Fund Balance$890,119$1,146,895▲ $256,776
Total Liabilities and Net Assets / Fund Balance$892,225$1,149,998▲ $257,773

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$551,522$325$551,847
Land$27,511-$27,511
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bryce AgnerAdjutantPT$53$53

Board Members and Trustees

NameTitle
Ken HannemanTrustee & Co
Gary RuheOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,386
Program Service Revenue
$28,895
Investment Income
$6,026
Other Revenue
$602,012
Change in Net Assets
$256,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,842
Salaries, Compensation, and Employee Benefits$87,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$63,140-$63,140
Occupancy-$42,789-$42,789
Current Officers, Directors, Trustees, and Key Employees-$17,624-$17,624
Fees for Services Accounting-$7,574-$7,574
Payroll Taxes-$6,937-$6,937
Fees for Services Other$200$4,524-$4,724
Other Expenses$27,193$4,425-$4,425
Payments to Affiliates$3,435--$3,435
Office Expenses-$3,103-$3,103
Travel-$2,288-$2,288
Insurance-$1,592-$1,592
Conferences and Meetings-$1,159-$1,159
All Other Expenses-$788-$788
Advertising-$633-$633
Depreciation Depletion$325--$325
Interest-$30-$30
Total Functional Expenses$214,875$170,668$0$385,543
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,442,174
Gaming Direct Expenses$6,115,213
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$2,069
Sales Tax Collected$1,034
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

Form 990, Page 6, Part VI, Line 6

“MEMBERSHIP ORGANIZATION”

Form 990, Page 6, Part VI, Line 7A

“All members have the right to attend regular meetings. Nomination of officers is held on the frist monday of april. If a position has a contested race, the election of officers is held on the third monday of april. The commander and the adjutant are elected every year. Every year, a trustee is elected to a 3 year term. The executive board of the post consists of the commander, the adjutant, and three trustees.”

Form 990, Page 6, Part VI, Line 7B

“All decisions of the executive board are subject to approval by the membership.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“We do not make this information available to the public. It is available to any member, upon request. Financial statements for the previous month are read aloud to all members in attendance, at the second meeting of the month (the third monday).”

Filing and Contact Details

Filer

Filer Name
American Legion Kerner-slusser
EIN
34-4411445
Phone
4195233849
Address
218 W MAIN ST, OTTAWA, OH 45875

Signing Officer

Name
Gary Ruhe
Title
Officer
Phone
4193035943
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Ruhe
Formed
1981
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
3
Employees
10
Volunteers
111

Preparer

Firm
Jerwers CPA LLC
Address
200 S BROAD ST PO BOX 255, KALIDA, OH 45853
Preparer
Gina M Jerwers CPA
Phone
4195323396
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers help at charity events throughout the year.”

Form 990, Page 2, Part III, Line 4D

“Baseball: to operate a local american legion baseball team for youths 19 and under. More than 3,400 teams and nearly 55,000 youth participate in the program yearly from all 50 states and canada.”

Raw XML Appendix362 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/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0VICTORIA L MAAG
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0VICTORIA L MAAG
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0218 W MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OTTAWA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045875
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0OHIO 183,722
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP AT CHARITY EVENTS THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BASEBALL: TO OPERATE A LOCAL AMERICAN LEGION BASEBALL TEAM FOR YOUTHS 19 AND UNDER. MORE THAN 3,400 TEAMS AND NEARLY 55,000 YOUTH PARTICIPATE IN THE PROGRAM YEARLY FROM ALL 50 STATES AND CANADA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS HAVE THE RIGHT TO ATTEND REGULAR MEETINGS. NOMINATION OF OFFICERS IS HELD ON THE FRIST MONDAY OF APRIL. IF A POSITION HAS A CONTESTED RACE, THE ELECTION OF OFFICERS IS HELD ON THE THIRD MONDAY OF APRIL. THE COMMANDER AND THE ADJUTANT ARE ELECTED EVERY YEAR. EVERY YEAR, A TRUSTEE IS ELECTED TO A 3 YEAR TERM. THE EXECUTIVE BOARD OF THE POST CONSISTS OF THE COMMANDER, THE ADJUTANT, AND THREE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WE DO NOT MAKE THIS INFORMATION AVAILABLE TO THE PUBLIC. IT IS AVAILABLE TO ANY MEMBER, UPON REQUEST. FINANCIAL STATEMENTS FOR THE PREVIOUS MONTH ARE READ ALOUD TO ALL MEMBERS IN ATTENDANCE, AT THE SECOND MEETING OF THE MONTH (THE THIRD MONDAY).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0892225
IRS990/TotalAssetsEOYAmt01149998
IRS990/TotalAssetsGrp/BOYAmt0892225
IRS990/TotalAssetsGrp/EOYAmt01149998
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IRS990/TotalContributionsAmt05386
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0170668
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214875
IRS990/TotalFunctionalExpensesGrp/TotalAmt0385543
IRS990/TotalGrossUBIAmt07481
IRS990/TotalLiabilitiesBOYAmt02106
IRS990/TotalLiabilitiesEOYAmt03103
IRS990/TotalLiabilitiesGrp/BOYAmt02106
IRS990/TotalLiabilitiesGrp/EOYAmt03103
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0890119
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01146895
IRS990/TotalProgramServiceRevenueAmt028895
IRS990/TotalReportableCompFromOrgAmt053
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0629452
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0642319
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07481
IRS990/TotalVolunteersCnt0111
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0892225
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01149998
IRS990/TravelGrp/ManagementAndGeneralAmt02288
IRS990/TravelGrp/TotalAmt02288
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IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0107 WILLOW RUN DR
IRS990/USAddress/CityNm0OTTAWA
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045875
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY RUHE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04193035943
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION KERNER-SLUSSER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POST 0063
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0344411445
ReturnHeader/Filer/PhoneNum04195233849
ReturnHeader/Filer/USAddress/AddressLine1Txt0218 W MAIN ST
ReturnHeader/Filer/USAddress/CityNm0OTTAWA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045875
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274413614
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JERWERS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 S BROAD ST PO BOX 255
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KALIDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045853
ReturnHeader/PreparerPersonGrp/PhoneNum04195323396
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GINA M JERWERS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-15T12:37:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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