Civic Intelligence

American Legion 539 Post

990 • Fiscal year 2025 • EIN 34-6607335

Jun 01, 2024 to May 31, 2025 • Filed on Apr 11, 2026

Organization Profile

Refreshing map…

539 E South StreetNorth Baltimore, OH 45872

(419) 435-8541

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.02x

Higher debt load relative to revenue than 59% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Net Margin

61st percentile

14%

Higher net margin than 61% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

1.1%

Faster asset growth than 42% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-33%

Faster revenue growth than 10% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$620,330

Up $167,402 (+37%) from 2022

Net Assets

Up

$615,506

Up $284,872 (+86%) from 2022

Liabilities

Down

$4,824

Down $117,470 (-96%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin61st percentile

Revenue

Up

$300,444

Up $40,397 (+16%) from 2022

Expenses

Down

$257,354

Down $20,788 (-7.5%) from 2022

Net Income

Up

$43,090

Up $61,185 (+338%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$800K$600K$400K$200K$0Assets 2012: $482,851Liabilities 2012: $2,928Net Assets 2012: $479,9232012Assets 2013: $413,116Liabilities 2013: $10,289Net Assets 2013: $402,8272013Assets 2014: $377,325Liabilities 2014: $3,331Net Assets 2014: $373,9942014Assets 2015: $385,025Liabilities 2015: $2,745Net Assets 2015: $382,2802015Assets 2016: $392,338Liabilities 2016: $872Net Assets 2016: $391,4662016Assets 2017: $531,927Liabilities 2017: $132,149Net Assets 2017: $399,7782017Assets 2018: $490,668Liabilities 2018: $129,320Net Assets 2018: $361,3482018Assets 2019: $487,758Liabilities 2019: $127,831Net Assets 2019: $359,9272019Assets 2020: $463,945Liabilities 2020: $139,682Net Assets 2020: $324,2632020Assets 2021: $480,173Liabilities 2021: $139,584Net Assets 2021: $340,5892021Assets 2022: $452,928Liabilities 2022: $122,294Net Assets 2022: $330,6342022Assets 2025: $620,330Liabilities 2025: $4,824Net Assets 2025: $615,5062025

Highlighted filing

2025

Assets$620,330
Liabilities$4,824
Net Assets$615,506
Open 2025 Filing

Operations Trend

Revenue Growth10th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $248,7922012Expenses 2013: $209,8372013Revenue 2014: $163,987Expenses 2014: $187,707Net Income 2014: -$23,7202014Revenue 2015: $172,586Expenses 2015: $164,300Net Income 2015: $8,2862015Revenue 2016: $224,819Expenses 2016: $215,637Net Income 2016: $9,1822016Revenue 2017: $230,156Expenses 2017: $248,673Net Income 2017: -$18,5172017Revenue 2018: $200,196Expenses 2018: $263,560Net Income 2018: -$63,3642018Revenue 2019: $203,793Expenses 2019: $228,460Net Income 2019: -$24,6672019Revenue 2020: $172,716Expenses 2020: $236,284Net Income 2020: -$63,5682020Revenue 2021: $241,490Expenses 2021: $244,251Net Income 2021: -$2,7612021Revenue 2022: $260,047Expenses 2022: $278,142Net Income 2022: -$18,0952022Revenue 2025: $300,444Expenses 2025: $257,354Net Income 2025: $43,0902025

Highlighted filing

2025

Revenue$300,444
Expenses$257,354
Net Income$43,090
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Apr 11, 2026
Return Version
2024v5.0
Gross Receipts
$2,132,778
Mission and Program Overview

Mission

War veterans organization - to provide certain services to war veterans and their families and to promote fellowship among its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$285,191$326,518▲ $41,327
Land, Buildings, and Equipment, Net$217,695$208,665▼ $9,030
Savings and Temporary Cash Investments$105,497$79,761▼ $25,736
Inventories for Sale or Use$5,049$5,049→ $0
Prepaid Expenses and Deferred Charges$337$337→ $0
Total Assets$613,769$620,330▲ $6,561
Liabilities
Mortgage Notes Payable Secured by Investment Property$36,883--
Other Liabilities$4,470$4,824▲ $354
Total Liabilities$41,353$4,824▼ $36,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$572,416$615,506▲ $43,090
Total Net Assets Fund Balance$572,416$615,506▲ $43,090
Total Liabilities and Net Assets / Fund Balance$613,769$620,330▲ $6,561

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$156,782$851,224$1,008,006
Land$51,883-$51,883
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
David Radabaugh1st Vice COM
Frank Brooks2nd Vice COM
Tim BrownAdjutant
Pam CheneyCommander
C Michael JulienFinance Offi
Cole RushHistorian
John HardenService Offi
David PhillipsSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$48,470
Program Service Revenue
$0
Investment Income
$621
Other Revenue
$251,353
All Other Contributions
$46,030
Change in Net Assets
$43,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$142,495
Other Expenses$114,859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$130,584
Occupancy---$31,737
Office Expenses---$17,454
Payroll Taxes---$11,911
Insurance---$11,900
Depreciation Depletion---$10,929
Fees for Services Other---$4,025
Other Expenses---$921
All Other Expenses---$623
Interest---$522
Total Functional Expenses$0$0$0$257,354
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,860,889
Gaming Direct Expenses$1,712,704
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
Federal and Fica Tax Withheld$1,865
Accrued Sales Taxes$1,774
Accrued Payroll Taxes$483
State Income Tax Withheld$278
School District Tax Withheld$217
City Income Tax Withheld$207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

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

“SEE SCHEDULE O”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion 539 Post
EIN
34-6607335
Address
539 E SOUTH STREET, NORTH BALTIMORE, OH 45872

Signing Officer

Name
Pam Cheney
Title
Commander
Signed
2026-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Cheney
Voting Board Members
8
Independent Board Members
8
Employees
22

Preparer

Firm
FRUTH & COMPANY PLL CPA'S
Address
P O BOX 854, FOSTORIA, OH 44830-0854
Preparer
Chris P Chalfin CPA
Phone
4194358541
Supplemental Narrative

Additional Explanations

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

“War veterans organization - to provide certain services to war veterans and their families and to promote fellowship among its members.”

Form 990, Part XI, Line 9

“ROUNDING 0”

Raw XML Appendix340 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/ActivityOrMissionDesc0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990/AllOtherContributionsAmt046030
IRS990/AllOtherExpensesGrp/TotalAmt0623
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FRUTH & COMPANY
IRS990/BooksInCareOfDetail/PhoneNum04194358541
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 854
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 854
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOSTORIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044830
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0285191
IRS990/CashNonInterestBearingGrp/EOYAmt0326518
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0119630
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt048470
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0621
IRS990/CYOtherExpensesAmt0114859
IRS990/CYOtherRevenueAmt0251353
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt043090
IRS990/CYSalariesCompEmpBnftPaidAmt0142495
IRS990/CYTotalExpensesAmt0257354
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0300444
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt010929
IRS990/Desc0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt022
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt04025
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0COLE RUSH
IRS990/Form990PartVIISectionAGrp/PersonNm1FRANK BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm3PAM CHENEY
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN HARDEN
IRS990/Form990PartVIISectionAGrp/PersonNm5C MICHAEL JULIEN
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID RADABAUGH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt12ND VICE COM
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SERVICE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt6SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt71ST VICE COM
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt01712704
IRS990/GamingGrossIncomeAmt01860889
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02132778
IRS990/GrossSalesOfInventoryAmt0222219
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt011900
IRS990/InterestGrp/TotalAmt0522
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05049
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05049
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0621
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0621
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0851224
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0217695
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0208665
IRS990/LandBldgEquipCostOrOtherBssAmt01059889
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02440
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt036883
IRS990/NetAssetsOrFundBalancesBOYAmt0572416
IRS990/NetAssetsOrFundBalancesEOYAmt0615506
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0148185
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0148185
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0102589
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0102589
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0572416
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0615506
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt031737
IRS990/OfficeExpensesGrp/TotalAmt017454
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1LAUNDRY
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/TotalAmt030407
IRS990/OtherExpensesGrp/TotalAmt15353
IRS990/OtherExpensesGrp/TotalAmt2988
IRS990/OtherExpensesGrp/TotalAmt3921
IRS990/OtherLiabilitiesGrp/BOYAmt04470
IRS990/OtherLiabilitiesGrp/EOYAmt04824
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0579
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0579
IRS990/OtherRevenueTotalAmt0579
IRS990/OtherSalariesAndWagesGrp/TotalAmt0130584
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt011911
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0337
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0337
IRS990/PrincipalOfficerNm0PAM CHENEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt062774
IRS990/PYInvestmentIncomeAmt03238
IRS990/PYOtherExpensesAmt0150048
IRS990/PYOtherRevenueAmt0382567
IRS990/PYRevenuesLessExpensesAmt0169184
IRS990/PYSalariesCompEmpBnftPaidAmt0129347
IRS990/PYTotalExpensesAmt0279395
IRS990/PYTotalRevenueAmt0448579
IRS990/ReconcilationRevenueExpnssAmt043090
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0105497
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079761
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt051883
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051883
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0156782
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0851224
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01008006
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01865
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11774
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2483
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3278
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4217
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL AND FICA TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED SALES TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3STATE INCOME TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SCHOOL DISTRICT TAX WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5CITY INCOME TAX WITHHELD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0208665
IRS990ScheduleD/TotalLiabilityAmt04824
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt094003
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt040286
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01444765
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01485051
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01712704
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt056137
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01804752
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01860889
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0148185
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0227653
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt020320
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0207333
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0AMERICAN LEGION 539 POST
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0539 E SOUTH ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NORTH BALTIMORE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045872
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0OHIO 94,003
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0613769
IRS990/TotalAssetsEOYAmt0620330
IRS990/TotalAssetsGrp/BOYAmt0613769
IRS990/TotalAssetsGrp/EOYAmt0620330
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048470
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0257354
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041353
IRS990/TotalLiabilitiesEOYAmt04824
IRS990/TotalLiabilitiesGrp/BOYAmt041353
IRS990/TotalLiabilitiesGrp/EOYAmt04824
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0572416
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0615506
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0251974
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300444
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0613769
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0620330
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03100 LIBERTY HI RD
IRS990/USAddress/CityNm0NORTH BALTIMORE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045872
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAM CHENEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 539 POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0346607335
ReturnHeader/Filer/USAddress/AddressLine1Txt0539 E SOUTH STREET
ReturnHeader/Filer/USAddress/CityNm0NORTH BALTIMORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045872
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341323165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRUTH & COMPANY PLL CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 854
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0448300854
ReturnHeader/PreparerPersonGrp/PhoneNum04194358541
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS P CHALFIN CPA
ReturnHeader/ReturnTs02026-04-17T11:06:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$620,330
Liabilities
$4,824
Net assets
$615,506
Revenue
$300,444
Expenses
$257,354
Net income
$43,090
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.20$0.05$6.16$3.00$2.57$0.43
2022Summary only. Only limited summary data is available for this year.$4.53$1.22$3.31$2.60$2.78$0.18
2021Summary only. Only limited summary data is available for this year.$4.80$1.40$3.41$2.41$2.44$0.03
2020Summary only. Only limited summary data is available for this year.$4.64$1.40$3.24$1.73$2.36$0.64
2019Summary only. Only limited summary data is available for this year.$4.88$1.28$3.60$2.04$2.28$0.25
2018Summary only. Only limited summary data is available for this year.$4.91$1.29$3.61$2.00$2.64$0.63
2017Summary only. Only limited summary data is available for this year.$5.32$1.32$4.00$2.30$2.49$0.19
2016Summary only. Only limited summary data is available for this year.$3.92$0.01$3.91$2.25$2.16$0.09
2015Summary only. Only limited summary data is available for this year.$3.85$0.03$3.82$1.73$1.64$0.08
2014Summary only. Only limited summary data is available for this year.$3.77$0.03$3.74$1.64$1.88$0.24
2013Summary only. Only limited summary data is available for this year.$4.13$0.10$4.03$2.10
2012Summary only. Only limited summary data is available for this year.$4.83$0.03$4.80$2.49