Civic Intelligence

American Legion Post 238

EIN 35-1321839 • 501(c)19 • Roselawn, IN

Profile

To aid in the primary mission of helping veterans and their families while continually spreading the word of the benefits available to those who have served their country

4181 E St Rd 10 PO Box 135Roselawn, IN 46372
Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

42nd percentile

-1.2%

Higher net margin than 42% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

34th percentile

-4.6%

Faster asset growth than 34% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$55,270

Up $5,983 (+12%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$55,270

Up $5,983 (+12%) from 2022

Operations
Liabilities / Revenue57th percentileNet Margin42nd percentile

Revenue

Up

$188,125

Up $80,671 (+75%) from 2022

Expenses

Up

$182,853

Up $80,687 (+79%) from 2022

Net Income

Down

$5,272

Down $16 (-0.3%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$60K$40K$20K$0Assets 2022: $49,287Liabilities 2022: $0Net Assets 2022: $49,2872022Assets 2024: $55,270Liabilities 2024: $0Net Assets 2024: $55,2702024

Highlighted filing

2024

Assets$55,270
Liabilities$0
Net Assets$55,270
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$200K$150K$100K$50K$0Revenue 2022: $107,454Expenses 2022: $102,166Net Income 2022: $5,2882022Revenue 2024: $188,125Expenses 2024: $182,853Net Income 2024: $5,2722024

Highlighted filing

2024

Revenue$188,125
Expenses$182,853
Net Income$5,272
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$55,270
Liabilities
$0
Net assets
$55,270
Revenue
$188,125
Expenses
$182,853
Net income
$5,272
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$1.88$1.83$0.05
2022Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$1.07$1.02$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$209,024
Mission and Program Overview

Mission

To aid in the primary mission of helping veterans and their families while continually spreading the word of the benefits available to those who have served their country

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$49,998$55,270▲ $5,272
Total Assets$49,998$55,270▲ $5,272
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,998$55,270▲ $5,272
Total Net Assets Fund Balance$49,998$55,270▲ $5,272
Total Liabilities and Net Assets / Fund Balance$49,998$55,270▲ $5,272
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Rex BrownCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$9,501
Program Service Revenue
$175,808
Investment Income
$38
Other Revenue
$2,778
All Other Contributions
$7,596
Change in Net Assets
$5,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,098
Salaries, Compensation, and Employee Benefits$36,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$134,847--$134,847
Other Salaries and Wages$36,755--$36,755
Insurance$4,592--$4,592
Advertising$3,669--$3,669
Office Expenses$1,918--$1,918
Fees for Services Accounting$1,072--$1,072
Total Functional Expenses$182,853$0$0$182,853
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$23,677
Gaming Direct Expenses$20,899
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Return provided prior to filing”

Governing documents etc available to public Part VI line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
American Legion Post 238
EIN
35-1321839
Address
4181 E ST RD 10 PO BOX 135, ROSELAWN, IN 46372

Signing Officer

Name
Rex Brown
Title
Commander
Phone
7082124949
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Drees & Associates
Address
PO BOX 457, DEMOTTE, IN 46310
Preparer
Scott Ruppel
Phone
2199872929
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“EXPENSES”

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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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IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
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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