Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
American Legion Post 245
EIN 34-6607498 • 501(c)19 • New Madison, OH
Profile
General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Balance Sheet
Assets
Up$120,041
Up $26,570 (+28%) from 2023
Liabilities
Up$115
Up $61 (+113%) from 2023
Net Assets
Up$119,926
Up $26,509 (+28%) from 2023
Revenue
Up$64,213
Up $41,575 (+184%) from 2023
Expenses
Up$42,682
Up $25,057 (+142%) from 2023
Net Income
Up$21,531
Up $16,518 (+330%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $120,041
- Liabilities
- $115
- Net assets
- $119,926
- Revenue
- $64,213
- Expenses
- $42,682
- Net income
- $21,531
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Aug 30, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $105,479
Mission and Program Overview
Mission
General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. | - | - |
| GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEPHEN ANDREONI | Financial Of | - | $0 | - | - |
| BRIAN AUTEN | Commander | - | $0 | - | - |
| TOBY SPENCER | 1st Vice COM | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 245
- EIN
- 34-6607498
- Phone
- 9379960095
- Address
- PO BOX 127, NEW MADISON, OH 45346
Signing Officer
- Name
- Stephen Andreoni
- Title
- Financial Officer
- Phone
- 9379960095
- Signed
- 2024-08-30
Preparer
- Firm
- Ault Henderson & Lewis Cpas
- Address
- 1400 N BROADWAY ST, GREENVILLE, OH 45331-2454
- Preparer
- Jeffery R Lewis CPA
- Phone
- 9375485745
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Misc 70 sales tax discounts 12 total 82”
Form 990-ez, Part I, Line 16
“Concessions liquor permit 500 insurance 2,319 utilities 12,826 bank fees 43 small equip 4,546 outside services 2,772 8,920 liquor permit 469 expenses lock box/po box 118 memorial day expense 766 dues 1,273 security 514 total 35,066”
Form 990-ez, Part I, Line 20
“Investment not acct for 4,978”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 4,010 4,010 equipment 5,075 5,075 total 9,085 9,085”
Form 990-ez, Part II, Line 26
“SALES TAX 54 115”
Form 990-ez, Part III
“General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.”
Form 990-ez, Part III, Line 31
“General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.”
Raw XML Appendix149 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 245 |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9379960095 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 242 FAYETTE ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 242 FAYETTE ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW MADISON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45346 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27811 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 54381 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5390 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 19609 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 4977 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 21531 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1950 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 93471 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 120041 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 12273 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 50361 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5459 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 11780 |
| IRS990EZ/GrossReceiptsAmt | 0 | 105479 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 31389 |
| IRS990EZ/GroupExemptionNum | 0 | 0925 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 108 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 56575 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 56575 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 93417 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 119926 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 93417 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 119926 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEPHEN ANDREONI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BRIAN AUTEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TOBY SPENCER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | FINANCIAL OF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | 1ST VICE COM |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9085 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 9085 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 4978 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 35066 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 82 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 66 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 899 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 120 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 17250 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 16680 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 33681 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 54 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 115 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 42682 |
| IRS990EZ/TotalRevenueAmt | 0 | 64213 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 16680 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 50361 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 50361 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 33681 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt | 0 | 16680 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 16680 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | false |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 245 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 242 FAYETTE ST |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt | 0 | 242 FAYETTE ST |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | NEW MADISON |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 45346 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISC 70 SALES TAX DISCOUNTS 12 TOTAL 82 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONCESSIONS LIQUOR PERMIT 500 INSURANCE 2,319 UTILITIES 12,826 BANK FEES 43 SMALL EQUIP 4,546 OUTSIDE SERVICES 2,772 8,920 LIQUOR PERMIT 469 EXPENSES LOCK BOX/PO BOX 118 MEMORIAL DAY EXPENSE 766 DUES 1,273 SECURITY 514 TOTAL 35,066 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INVESTMENT NOT ACCT FOR 4,978 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INVENTORIES FOR SALE OR USE 4,010 4,010 EQUIPMENT 5,075 5,075 TOTAL 9,085 9,085 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SALES TAX 54 115 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN ANDREONI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCIAL OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9379960095 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-08-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 245 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LAROY FARST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 346607498 |
| ReturnHeader/Filer/PhoneNum | 0 | 9379960095 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 127 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW MADISON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45346 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270982145 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AULT HENDERSON & LEWIS CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1400 N BROADWAY ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 453312454 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9375485745 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-08-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFERY R LEWIS CPA |
| ReturnHeader/ReturnTs | 0 | 2024-09-30T13:21:43-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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