Civic Intelligence

American Legion Post 108

EIN 35-1369846 • 501(c)19 • Saint Bernice, IN

Profile

VETERANS ORGANIZATION

PO Box 63Saint Bernice, IN 47875
Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-30%

Higher net margin than 15% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

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

Asset Growth

79th percentile

14%

Faster asset growth than 79% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

30th percentile

-12%

Faster revenue growth than 30% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$145,125

Up $33,225 (+30%) from 2022

Liabilities

$1,350

No earlier filing loaded for comparison.

Net Assets

Up

$143,775

Up $31,875 (+28%) from 2022

Operations
Liabilities / Revenue79th percentileNet Margin15th percentile

Revenue

Down

$27,012

Down $7,825 (-22%) from 2022

Expenses

Up

$35,216

Up $15,382 (+78%) from 2022

Net Income

Down

-$8,204

Down $23,207 (-155%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$150K$100K$50K$0Assets 2010: $79,661Net Assets 2010: $79,6612010Assets 2013: $88,108Net Assets 2013: $88,0382013Assets 2014: $91,214Net Assets 2014: $91,1072014Assets 2016: $102,141Net Assets 2016: $102,1412016Assets 2017: $106,707Liabilities 2017: $258Net Assets 2017: $106,4492017Assets 2018: $110,129Liabilities 2018: $221Net Assets 2018: $109,9082018Assets 2019: $114,616Net Assets 2019: $114,6162019Assets 2021: $107,112Net Assets 2021: $107,1122021Assets 2022: $111,900Net Assets 2022: $111,9002022Assets 2024: $145,125Liabilities 2024: $1,350Net Assets 2024: $143,7752024

Highlighted filing

2024

Assets$145,125
Liabilities$1,350
Net Assets$143,775
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$40K$20K$0-$20KRevenue 2010: $27,212Expenses 2010: $30,013Net Income 2010: -$2,8012010Revenue 2013: $27,540Expenses 2013: $22,624Net Income 2013: $4,9162013Revenue 2014: $22,661Expenses 2014: $19,662Net Income 2014: $2,9992014Revenue 2016: $30,282Expenses 2016: $25,167Net Income 2016: $5,1152016Revenue 2017: $29,487Expenses 2017: $25,179Net Income 2017: $4,3082017Revenue 2018: $29,985Expenses 2018: $26,526Net Income 2018: $3,4592018Revenue 2019: $29,054Expenses 2019: $24,346Net Income 2019: $4,7082019Revenue 2021: $29,733Expenses 2021: $21,773Net Income 2021: $7,9602021Revenue 2022: $34,837Expenses 2022: $19,834Net Income 2022: $15,0032022Revenue 2024: $27,012Expenses 2024: $35,216Net Income 2024: -$8,2042024

Highlighted filing

2024

Revenue$27,012
Expenses$35,216
Net Income-$8,204
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$145,125
Liabilities
$1,350
Net assets
$143,775
Revenue
$27,012
Expenses
$35,216
Net income
-$8,204
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.45$0.01$1.44$0.27$0.35$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.12$1.12$0.35$0.20$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.30$0.22$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.15$1.15$0.29$0.24$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$0.30$0.27$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.06$0.29$0.25$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$1.02$0.30$0.25$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.91$0.23$0.20$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.88$0.88$0.28$0.23$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.80$0.27$0.30$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$62,082
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Program Services

DescriptionGrantsExpenses
ADVOCATE AND SUPPORT VETERANS AFFAIRS AND REHABILIATION. SUPPORT NATIONAL SECURITY AND PROMOTE PATRIOTISM. PROGRAMS AND SUPPORT OF YOUTH PROGRAMS.-$352,316
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Inee MahanCommanderPT$666-$666
Jerry Mahan1st Vice PresidentPT$0--
Jeff Livuix2nd Vice PresidentPT$0--
Chad SmithSgt Arms-$0--
Glen WilsonAt-Large-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 108
EIN
35-1369846
In Care Of
% Inee Mahan
Phone
7658327333
Address
PO Box 63, Saint Bernice, IN 47875

Signing Officer

Name
Inee Mahan
Title
Treasurer
Phone
2172642069
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Kevin Hixon CPA
Address
344 Vine Street, Clinton, IN 47842
Preparer
Kevin L Hixon CPA
Phone
7658321776
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Grantee Domestic 501(c)(3) Organizations Relationship None Amount 500Activity Individuals Less Than $250 Relationship None Amount 580”

Description of other expenses Part I line 16

“Description AmountInsurance 3,000Supplies 5,082Licenses 1,025Office 115”

Description of other assets Part II line 24

“Category Beginning of Year End of YearEquipment and Alcohol License 36,444 36,444”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearSales Tax Payable 429 432Payroll Taxes 0 918”

Raw XML Appendix132 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Inee Mahan
IRS990EZ/BooksInCareOfDetail/PhoneNum02172642069
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt011864 Jonestown Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Saint Bernice
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047875
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026849
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019566
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt028391
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8204
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0675
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0152408
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0145125
IRS990EZ/GamingGrossIncomeAmt012255
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01080
IRS990EZ/GrossProfitLossSlsOfInvntryAmt021381
IRS990EZ/GrossReceiptsAmt062082
IRS990EZ/GrossSalesOfInventoryAmt049772
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt055
IRS990EZ/LandAndBuildingsGrp/BOYAmt089115
IRS990EZ/LandAndBuildingsGrp/EOYAmt089115
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0151979
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0143775
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0151979
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0143775
IRS990EZ/OccupancyRentUtltsAndMaintAmt010689
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2666
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jerry Mahan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jeff Livuix
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Inee Mahan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Chad Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Glen Wilson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt01st Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12nd Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Sgt Arms
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4At-Large
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt036444
IRS990EZ/OtherAssetsTotalDetail/EOYAmt036444
IRS990EZ/OtherExpensesTotalAmt09222
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Veterans Organization
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ADVOCATE AND SUPPORT VETERANS AFFAIRS AND REHABILIATION. SUPPORT NATIONAL SECURITY AND PROMOTE PATRIOTISM. PROGRAMS AND SUPPORT OF YOUTH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0352316
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt013550
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt06679
IRS990EZ/SpecialEventsNetIncomeLossAmt05576
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0429
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01350
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035216
IRS990EZ/TotalProgramServiceExpensesAmt0352316
IRS990EZ/TotalRevenueAmt027012
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0Veterans
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Grantee Domestic 501(c)(3) Organizations Relationship None Amount 500Activity Individuals Less Than $250 Relationship None Amount 580
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountInsurance 3,000Supplies 5,082Licenses 1,025Office 115
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearEquipment and Alcohol License 36,444 36,444
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearSales Tax Payable 429 432Payroll Taxes 0 918
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0INEE MAHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02172642069
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 108
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0351369846
ReturnHeader/Filer/InCareOfNm0% Inee Mahan
ReturnHeader/Filer/PhoneNum07658327333
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 63
ReturnHeader/Filer/USAddress/CityNm0Saint Bernice
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047875
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455080225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kevin Hixon CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0344 Vine Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clinton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047842
ReturnHeader/PreparerPersonGrp/PhoneNum07658321776
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN L HIXON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T16:49:37-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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