Civic Intelligence

American Legion Post 424

EIN 35-0882037 • 501(c)19 • Bourbon, IN

Profile

The American Legion was chartered by congress in 1919 as a veterans or ganization devoted to mutual helpfulness.

202 S Main StBourbon, IN 46504
Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$181,672

Up $38,049 (+26%) from 2024

Liabilities

Down

$929

Down $78 (-7.7%) from 2024

Net Assets

Up

$180,743

Up $38,127 (+27%) from 2024

Revenue

Up

$199,098

Up $6,143 (+3.2%) from 2024

Expenses

Up

$160,971

Up $6,526 (+4.2%) from 2024

Net Income

Down

$38,127

Down $383 (-1.0%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $47,185Liabilities 2018: $777Net Assets 2018: $46,4082018Assets 2019: $50,676Liabilities 2019: $868Net Assets 2019: $49,8082019Assets 2020: $65,276Liabilities 2020: $712Net Assets 2020: $67,0842020Assets 2021: $67,304Liabilities 2021: $731Net Assets 2021: $66,5732021Assets 2022: $77,928Liabilities 2022: $824Net Assets 2022: $77,1042022Assets 2023: $104,899Liabilities 2023: $793Net Assets 2023: $104,1062023Assets 2024: $143,623Liabilities 2024: $1,007Net Assets 2024: $142,6162024Assets 2025: $181,672Liabilities 2025: $929Net Assets 2025: $180,7432025

Highlighted filing

2025

Assets$181,672
Liabilities$929
Net Assets$180,743

Operations Trend

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

$200K$150K$100K$50K$0Revenue 2018: $135,363Expenses 2018: $119,588Net Income 2018: $15,7752018Revenue 2019: $153,857Expenses 2019: $124,185Net Income 2019: $29,6722019Revenue 2020: $133,401Expenses 2020: $116,125Net Income 2020: $17,2762020Revenue 2021: $151,595Expenses 2021: $148,450Net Income 2021: $3,1452021Revenue 2022: $174,629Expenses 2022: $156,165Net Income 2022: $18,4642022Revenue 2023: $169,364Expenses 2023: $142,362Net Income 2023: $27,0022023Revenue 2024: $192,955Expenses 2024: $154,445Net Income 2024: $38,5102024Revenue 2025: $199,098Expenses 2025: $160,971Net Income 2025: $38,1272025

Highlighted filing

2025

Revenue$199,098
Expenses$160,971
Net Income$38,127

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 26, 2026
Return Version
2025v4.0
Gross Receipts
$286,165
Mission and Program Overview

Mission

A veterans organization devoted to mutual helpfulness.

The American Legion was chartered by congress in 1919 as a veterans or ganization devoted to mutual helpfulness

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$142,616$180,743▲ $38,127
Cash and Non-Interest-Bearing Accounts$94,063$132,112▲ $38,049
Land, Buildings, and Equipment, Net$44,775$44,775→ $0
Inventories for Sale or Use$4,785$4,785→ $0
Total Assets$143,623$181,672▲ $38,049
Liabilities
Accounts Payable and Accrued Expenses$1,007$929▼ $78
Total Liabilities$1,007$929▼ $78
Net Assets / Fund Balance
Total Net Assets Fund Balance$142,616$180,743▲ $38,127
Total Liabilities and Net Assets / Fund Balance$143,623$181,672▲ $38,049

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$34,775$107,870-
Land$10,000--
Equipment-$5,050-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin Stewart1st Vice
Bill SherpherdCommander
Phillip KingFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$199,098
Change in Net Assets
$38,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,495
Salaries, Compensation, and Employee Benefits$39,188
Professional Fundraising Fees$22,288
Grants and Similar Amounts Paid$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$36,090
Fees for Services Professional Fundraising---$22,288
Occupancy---$21,498
Other Expenses---$13,505
Fees for Services Legal---$10,026
Insurance---$6,506
Payroll Taxes---$3,098
Travel---$1,519
Fees for Services Management---$563
Office Expenses---$335
Total Functional Expenses$0$0$0$160,971
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$22,288
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Part VI Line 11B

No review was or will be conducted

Part VI Line 19

No Documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 424
EIN
35-0882037
In Care Of
% Phillip King
Address
202 S Main St, Bourbon, IN 46504

Signing Officer

Name
Phillip King
Title
Finance Officer
Phone
5747807578
Signed
2026-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Shephard
Legal Domicile
In
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Tidewater Inc
Address
806 Main Street, Rochester, IN 46975
Preparer
Mindi Ulmer
Phone
5743677366
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