Civic Intelligence

American Legion Post 231

990EZ • Fiscal year 2023 • EIN 35-6242365

Jul 01, 2022 to Jun 30, 2023 • Filed on Jun 24, 2025

Organization ProfileN/A
119 Bridgeway StAurora, IN 47001

(513) 313-0885

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

61st percentile

9.9%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$61,801

Up $7,611 (+14%) from 2015

Net Assets

Up

$61,801

Up $7,611 (+14%) from 2015

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin61st percentile

Revenue

Up

$73,254

Up $2,126 (+3.0%) from 2015

Expenses

Down

$65,985

Down $2,834 (-4.1%) from 2015

Net Income

Up

$7,269

Up $4,960 (+215%) from 2015

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0Assets 2012: $49,943Liabilities 2012: $0Net Assets 2012: $49,9432012Assets 2013: $44,604Liabilities 2013: $0Net Assets 2013: $44,6042013Assets 2014: $51,881Net Assets 2014: $51,8812014Assets 2015: $54,190Liabilities 2015: $0Net Assets 2015: $54,1902015Assets 2023: $61,801Net Assets 2023: $61,8012023Assets 2024: $32,054Net Assets 2024: $32,0542024Assets 2025: $26,471Net Assets 2025: $26,4712025

Highlighted filing

2023

Assets$61,801
Liabilities-
Net Assets$61,801
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KExpenses 2012: $73,7172012Expenses 2013: $67,3332013Revenue 2014: $71,376Expenses 2014: $64,099Net Income 2014: $7,2772014Revenue 2015: $71,128Expenses 2015: $68,819Net Income 2015: $2,3092015Revenue 2023: $73,254Expenses 2023: $65,985Net Income 2023: $7,2692023Revenue 2024: $44,120Expenses 2024: $56,066Net Income 2024: -$11,9462024Revenue 2025: $68,075Expenses 2025: $73,658Net Income 2025: -$5,5832025

Highlighted filing

2023

Revenue$73,254
Expenses$65,985
Net Income$7,269
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jun 24, 2025
Return Version
2022v5.0
Gross Receipts
$124,082
Mission and Program Overview

Mission

Veterans Association

To promote general welfare of veterans in aurora indiana area

Program Services

DescriptionGrantsExpenses
TO PROMOTE THE GENERAL WELFARE OF VETERANS IN THE AURORA INDIANA AREA-$65,985
TO PROMOTE THE GENERAL WELFARE OF VETERANS IN THE ARORA INDIANA AREA--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOM SCUDDERCommanderPT$0--
JIM KENDALLAdjutantPT$0--
BRIAN MASSEYFinancePT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 231
EIN
35-6242365
Phone
5133130885
Address
119 BRIDGEWAY ST, AURORA, IN 47001

Signing Officer

Name
Tom Scudder
Title
Commander
Phone
5133130885
Signed
2025-06-24

Preparer

Firm
Bottom Line Services
Address
312 2ND ST, AURORA, IN 47011
Preparer
Diane S Kerns
Phone
8126559420
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office supplies 105 bank fees 25 postage 116 insurance 2,316 awards 27 donations out 1,276 membership dues 2,777 scholarships 1,000 license 1,250 repairs 98 cleaning supplies 217 flag expense 267 inspections 2,552 misc 2,257 supplies 868 non-investment depreciation 625 total 15,776”

Form 990-ez, Part II, Line 24

“29,283 29,283 less accumulated depreciation 14,214 14,839 total 15,069 14,444”

Form 990-ez, Part III, Line 31

“To promote the general welfare of veterans in the arora indiana area”

Raw XML Appendix165 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/PersonNm0BRIAN MASSEY
IRS990EZ/BooksInCareOfDetail/PhoneNum05133130885
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0278 DECATUR ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AURORA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047001
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt039463
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt047357
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013613
IRS990EZ/CostOfGoodsSoldAmt042956
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07269
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03750
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt054532
IRS990EZ/Form990TotalAssetsGrp/EOYAmt061801
IRS990EZ/GamingGrossIncomeAmt026170
IRS990EZ/GrossProfitLossSlsOfInvntryAmt041283
IRS990EZ/GrossReceiptsAmt0124082
IRS990EZ/GrossSalesOfInventoryAmt084239
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt054532
IRS990EZ/NetAssetsOrFundBalancesEOYAmt061801
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt054532
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt061801
IRS990EZ/OccupancyRentUtltsAndMaintAmt014729
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt125.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt225.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOM SCUDDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JIM KENDALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIAN MASSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt015069
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014444
IRS990EZ/OtherExpensesTotalAmt015776
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE GENERAL WELFARE OF VETERANS IN AURORA INDIANA AREA
IRS990EZ/ProgramServiceRevenueAmt060
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE THE GENERAL WELFARE OF VETERANS IN THE AURORA INDIANA AREA
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO PROMOTE THE GENERAL WELFARE OF VETERANS IN THE ARORA INDIANA AREA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt065985
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt031730
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt07872
IRS990EZ/SpecialEventsNetIncomeLossAmt018298
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt065985
IRS990EZ/TotalProgramServiceExpensesAmt065985
IRS990EZ/TotalRevenueAmt073254
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011685
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0624
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt050134
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0110469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0100506
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt090450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt088126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0109548
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0499099
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0549233
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124082
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0112191
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt098620
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0104168
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0110172
IRS990ScheduleA/Total509Grp/TotalAmt0549233
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0124082
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0112191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt098620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0104168
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0110172
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0549233
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07872
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt026170
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt026170
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018298
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt07872
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07872
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BRIAN MASSEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0278 DECATUR ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0AURORA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd047001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 105 BANK FEES 25 POSTAGE 116 INSURANCE 2,316 AWARDS 27 DONATIONS OUT 1,276 MEMBERSHIP DUES 2,777 SCHOLARSHIPS 1,000 LICENSE 1,250 REPAIRS 98 CLEANING SUPPLIES 217 FLAG EXPENSE 267 INSPECTIONS 2,552 MISC 2,257 SUPPLIES 868 NON-INVESTMENT DEPRECIATION 625 TOTAL 15,776
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt129,283 29,283 LESS ACCUMULATED DEPRECIATION 14,214 14,839 TOTAL 15,069 14,444
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PROMOTE THE GENERAL WELFARE OF VETERANS IN THE ARORA INDIANA AREA
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM SCUDDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05133130885
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 231
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0356242365
ReturnHeader/Filer/PhoneNum05133130885
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 BRIDGEWAY ST
ReturnHeader/Filer/USAddress/CityNm0AURORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611210805
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOTTOM LINE SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0312 2ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AURORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047011
ReturnHeader/PreparerPersonGrp/PhoneNum08126559420
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANE S KERNS
ReturnHeader/ReturnTs02025-06-24T17:15:46-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$61,801
Liabilities
-
Net assets
$61,801
Revenue
$73,254
Expenses
$65,985
Net income
$7,269
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.5$26.5$68.1$73.7$5.58
2024Detailed filing. Detailed filing data is available for this year.$32.1$32.1$44.1$56.1$11.9
2023Detailed filing. Detailed filing data is available for this year.$61.8$61.8$73.3$66.0$7.27
2015Detailed filing. Detailed filing data is available for this year.$54.2$0.00$54.2$71.1$68.8$2.31
2014Detailed filing. Detailed filing data is available for this year.$51.9$51.9$71.4$64.1$7.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.6$0.00$44.6$67.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.9$0.00$49.9$73.7