Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
American Legion Post 82 Lincoln
EIN 35-0288854 • 501(c)19 • Fort Wayne, IN
Profile
The purpose of american legion post #82 is to provide a social club for veterans.
Refreshing map…
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Balance Sheet
Assets
Up$200,499
Up $77,092 (+62%) from 2022
Liabilities
Up$10,525
Up $3,533 (+51%) from 2022
Net Assets
Up$189,974
Up $73,559 (+63%) from 2022
Revenue
Up$78,220
Up $2,227 (+2.9%) from 2022
Expenses
Up$48,087
Up $3,481 (+7.8%) from 2022
Net Income
Down$30,133
Down $1,254 (-4.0%) from 2022
Trend Graphs
Filings
Most recent year
2025 • Form 990EZSummary only. Only limited summary data is available for this year.
- Assets
- $200,499
- Liabilities
- $10,525
- Net assets
- $189,974
- Revenue
- $78,220
- Expenses
- $48,087
- Net income
- $30,133
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Jan 31, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $78,220
Mission and Program Overview
Mission
The purpose of american legion post #82 is to provide a social club for veterans.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE PURPOSE OF AMERICAN LEGION POST #82 IS TO PROVIDE A SOCIAL CLUB FOR VETERANS. | - | $48,086 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEVE COBB | Finance Officer | PT | $0 | - | - |
| GENE ZINKIEWICZ | Adjutant | PT | $0 | - | - |
| ALAN SCHUETTE | 1st Vice Cmdr | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 82 Lincoln
- EIN
- 35-0288854
- Phone
- 2603418578
- Address
- 2123 TAYLOR ST, FORT WAYNE, IN 46802
Signing Officer
- Name
- Steve Cobb
- Title
- Finance Officer
- Signed
- 2026-01-31
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wagner Associates Integrated Solutions
- Address
- 2330 Beacon St Ste 101, Fort Wayne, IN 46805
- Preparer
- Christa R Wilfong Ea
- Phone
- 2604840478
Supplemental Narrative
Additional Explanations
Other Revenue.1
“CHARITY GAMING $53622”
Other Revenue.2
“FOOD & BEVERAGE $16659”
Other Revenue.3
“Misc income - juke box & atm $674”
Other Revenue.4
“Retail - clothing & flags $29”
Other Expenses.1001
“Advertising and Promotion $475”
Other Expenses.1002
“Office Expenses $75”
Other Expenses.1009
“Depreciation $1599”
Other Expenses.1012
“Insurance $3858”
Other Expenses.1
“Dues & subscriptions $4569”
Other Expenses.2
“LICENSES & PERMITS $3250”
Other Expenses.3
“Maintenance & repairs $2348”
Other Expenses.4
“DONATIONS $1915”
Other Expenses.5
“SUPPLIES $1913”
Other Expenses.6
“SECURITY $1437”
Other Expenses.7
“CLEANING $600”
Other Expenses.8
“FLAGS, PINS, SHIRTS $457”
Other Expenses.9
“TELEPHONE $428”
Other Assets.1002
“Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $923”
Other Assets.1003
“Machinery and Equipment - Beginning $3465 Machinery and Equipment - Ending $3195”
Other Assets.1
“UTILITY DEPOSIT - Beginning $78 UTILITY DEPOSIT - Ending $78”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $528 Accounts Payable and Accrued Expenses - Ending $33”
Total Liabilities.1
“SALES TAX PAYABLE - Beginning $438 SALES TAX PAYABLE - Ending $170”
Total Liabilities.2
“FOOD/BEVERAGE TAX PAYABLE - Beginning $62 FOOD/BEVERAGE TAX PAYABLE - Ending $24”
Total Liabilities.3
“UNREALIZED LOSS ON MARKETABLE SECURITIES - Beginning $8650 UNREALIZED LOSS ON MARKETABLE SECURITIES - Ending $10298”
Total Liabilities.4
“PAYROLL TAX PAYABLE - Beginning $143 PAYROLL TAX PAYABLE - Ending $0”
Raw XML Appendix160 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/PersonNm | 0 | WAGNER ASSOCIATES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2604840478 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2330 Beacon St Suite 101 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT WAYNE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46805 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 143734 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 173918 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 896 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 30133 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 317 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 169662 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 200499 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78220 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1962 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 22385 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 22385 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 4378 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 159841 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 189974 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 159841 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 189974 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21821 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEVE COBB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GENE ZINKIEWICZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ALAN SCHUETTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | FINANCE OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | 1ST VICE CMDR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3543 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 4196 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 22924 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 70984 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF AMERICAN LEGION POST #82 IS TO PROVIDE A SOCIAL CLUB FOR VETERANS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 156 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE PURPOSE OF AMERICAN LEGION POST #82 IS TO PROVIDE A SOCIAL CLUB FOR VETERANS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 48086 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 2869 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9821 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 10525 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 48087 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 48086 |
| IRS990EZ/TotalRevenueAmt | 0 | 78220 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CHARITY GAMING $53622 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FOOD & BEVERAGE $16659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MISC INCOME - JUKE BOX & ATM $674 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | RETAIL - CLOTHING & FLAGS $29 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Advertising and Promotion $475 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Office Expenses $75 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Depreciation $1599 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Insurance $3858 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DUES & SUBSCRIPTIONS $4569 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | LICENSES & PERMITS $3250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | MAINTENANCE & REPAIRS $2348 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | DONATIONS $1915 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | SUPPLIES $1913 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | SECURITY $1437 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | CLEANING $600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | FLAGS, PINS, SHIRTS $457 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | TELEPHONE $428 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $923 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Machinery and Equipment - Beginning $3465 Machinery and Equipment - Ending $3195 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | UTILITY DEPOSIT - Beginning $78 UTILITY DEPOSIT - Ending $78 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | Accounts Payable and Accrued Expenses - Beginning $528 Accounts Payable and Accrued Expenses - Ending $33 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | SALES TAX PAYABLE - Beginning $438 SALES TAX PAYABLE - Ending $170 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | FOOD/BEVERAGE TAX PAYABLE - Beginning $62 FOOD/BEVERAGE TAX PAYABLE - Ending $24 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 23 | UNREALIZED LOSS ON MARKETABLE SECURITIES - Beginning $8650 UNREALIZED LOSS ON MARKETABLE SECURITIES - Ending $10298 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 24 | PAYROLL TAX PAYABLE - Beginning $143 PAYROLL TAX PAYABLE - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Revenue.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Revenue.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 22 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 23 | Total Liabilities.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 24 | Total Liabilities.4 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE COBB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 82 LINCOLN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 350288854 |
| ReturnHeader/Filer/PhoneNum | 0 | 2603418578 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2123 TAYLOR ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FORT WAYNE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46802 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 843940435 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Wagner Associates Integrated Solutions |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2330 Beacon St Ste 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Fort Wayne |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46805 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2604840478 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTA R WILFONG EA |
| ReturnHeader/ReturnTs | 0 | 2026-01-31T10:13:21-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Peer Organizations
Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)19 • <$500k nonprofits
Fortville, IN
View OrganizationAmerican Legion Post 391
501(c)19
Revenue$129,929
Assets$198,444
Revenue vs current organization
66% higherAssets vs current organization
About the sameLake Dallas, TX
View OrganizationVeterans of Foreign Wars of the United States Dept of Texas
501(c)19
Revenue$195,116
Assets$200,510
Revenue vs current organization
149% higherAssets vs current organization
About the sameGilroy, CA
View OrganizationVeterans of Foreign Wars Department of California
501(c)19
Revenue$28,065
Assets$200,525
Revenue vs current organization
64% lowerAssets vs current organization
About the sameSebewaing, MI
View OrganizationAmerican Legion
501(c)19
Revenue$62,882
Assets$200,698
Revenue vs current organization
20% lowerAssets vs current organization
About the same