Civic Intelligence

American Legion Post 0932

EIN 37-0913258 • 501(c)19 • Sainte Marie, IL

Profile

Patriotic and civil causes

105 S Main St PO Box 66Sainte Marie, IL 62459

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

59th percentile

7.2%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

95th percentile

$500

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$191,736

Up $8,831 (+4.8%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$191,736

Up $8,831 (+4.8%) from 2021

Operations
Liabilities / RevenueScore unavailableNet Margin59th percentile

Revenue

Up

$43,071

Up $5,592 (+15%) from 2021

Expenses

Up

$39,951

Up $10,860 (+37%) from 2021

Net Income

Down

$3,120

Down $5,268 (-63%) from 2021

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2014: $147,740Net Assets 2014: $147,7402014Assets 2015: $158,184Net Assets 2015: $158,1842015Assets 2016: $159,396Net Assets 2016: $159,3962016Assets 2017: $161,741Net Assets 2017: $161,7412017Assets 2019: $164,721Net Assets 2019: $164,7212019Assets 2020: $174,517Net Assets 2020: $174,5172020Assets 2021: $182,905Net Assets 2021: $182,9052021Assets 2025: $191,736Net Assets 2025: $191,7362025

Highlighted filing

2025

Assets$191,736
Liabilities-
Net Assets$191,736
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60K$40K$20K$0-$20KRevenue 2014: $35,841Expenses 2014: $31,821Net Income 2014: $4,0202014Revenue 2015: $46,159Expenses 2015: $35,715Net Income 2015: $10,4442015Revenue 2016: $35,539Expenses 2016: $34,327Net Income 2016: $1,2122016Revenue 2017: $38,587Expenses 2017: $36,242Net Income 2017: $2,3452017Revenue 2019: $34,900Expenses 2019: $37,820Net Income 2019: -$2,9202019Revenue 2020: $40,855Expenses 2020: $31,059Net Income 2020: $9,7962020Revenue 2021: $37,479Expenses 2021: $29,091Net Income 2021: $8,3882021Revenue 2025: $43,071Expenses 2025: $39,951Net Income 2025: $3,1202025

Highlighted filing

2025

Revenue$43,071
Expenses$39,951
Net Income$3,120
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$191,736
Liabilities
-
Net assets
$191,736
Revenue
$43,071
Expenses
$39,951
Net income
$3,120
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.92$1.92$0.43$0.40$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.83$1.83$0.37$0.29$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.75$1.75$0.41$0.31$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.65$1.65$0.35$0.38$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$1.62$0.39$0.36$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.36$0.34$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.58$1.58$0.46$0.36$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.48$1.48$0.36$0.32$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 11, 2026
Return Version
2024v5.2
Gross Receipts
$81,555
Mission and Program Overview

Mission

Patriotic and civil causes

Program Services

DescriptionGrantsExpenses
PROVIDE MILITARY RITES AND VETERAN'S FUNERALS, SUPPORT ACTIVE DUTY MILITARY AND HOSPITALIZED VETERANS AND ENCOURAGE AMERICANISM AND PATRIOTISM. THE NUMBER OF PERSONS BENEFITED IS APPROXIMATELY 500 INDIVIDUALS.--
SUPPORT CHILDREN AND YOUTH PROGRAMS IN THE COMMUNITY. THE NUMBER OF INDIVIDUALS BENEFITED IS APPROXIMATELY 600 INDIVIDUALS.--
SUPPORT COMMUNITY OUTREACH PROGRAMS. THE NUMBER OF PERSON'S BENEFITED IS APPROXIMATELY 200 INDIVIDUALS.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BEN OCHSCommander-$500-$500
DOUG LONGVice Commander-$0--
EUGENE OCHSFinance Officer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 0932
EIN
37-0913258
Phone
6187832669
Address
105 S MAIN ST PO BOX 66, SAINTE MARIE, IL 62459

Signing Officer

Name
Ben Ochs
Title
Commander
Signed
2026-01-11
Discuss with paid preparer
Yes

Preparer

Firm
Kapper & Company Ltd
Address
1620 E Main St, Olney, IL 62450
Preparer
Dennis R Kapper
Phone
6183920321
Supplemental Narrative

Additional Explanations

Other Revenue.1

“REIMBURSEMENTS $1425”

Other Revenue.2

“Hall rental to members $600”

Other Revenue.3

“ATM COMMISSIONS $118”

Other Revenue.4

“SIGN RENTAL $30”

Other Expenses.1001

“Advertising and Promotion $100”

Other Expenses.1002

“Office Expenses $600”

Other Expenses.1009

“Depreciation $2632”

Other Expenses.1012

“Insurance $4430”

Other Expenses.1

“DONATIONS $5218”

Other Expenses.2

“LICENCES/PERMITS $1326”

Other Assets.1003

“Machinery and Equipment - Beginning $32855 Machinery and Equipment - Ending $30443”

Raw XML Appendix169 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/BenefitsPaidToOrForMembersAmt06010
IRS990EZ/BooksInCareOfDetail/PersonNm0BEN OCHS
IRS990EZ/BooksInCareOfDetail/PhoneNum06185548098
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0105 S MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAINTE MARIE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd062459
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0127292
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0133044
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03418
IRS990EZ/CostOfGoodsSoldAmt033688
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03120
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0475
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0188616
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0191736
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt031087
IRS990EZ/GrossProfitLossSlsOfInvntryAmt05261
IRS990EZ/GrossReceiptsAmt081555
IRS990EZ/GrossSalesOfInventoryAmt038949
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0470
IRS990EZ/LandAndBuildingsGrp/BOYAmt028469
IRS990EZ/LandAndBuildingsGrp/EOYAmt028249
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt05458
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0188616
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0191736
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0188616
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0191736
IRS990EZ/OccupancyRentUtltsAndMaintAmt018660
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BEN OCHS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DOUG LONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EUGENE OCHS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt032855
IRS990EZ/OtherAssetsTotalDetail/EOYAmt030443
IRS990EZ/OtherExpensesTotalAmt014306
IRS990EZ/OtherRevenueTotalAmt02173
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PATRIOTIC AND CIVIL CAUSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE MILITARY RITES AND VETERAN'S FUNERALS, SUPPORT ACTIVE DUTY MILITARY AND HOSPITALIZED VETERANS AND ENCOURAGE AMERICANISM AND PATRIOTISM. THE NUMBER OF PERSONS BENEFITED IS APPROXIMATELY 500 INDIVIDUALS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SUPPORT CHILDREN AND YOUTH PROGRAMS IN THE COMMUNITY. THE NUMBER OF INDIVIDUALS BENEFITED IS APPROXIMATELY 600 INDIVIDUALS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SUPPORT COMMUNITY OUTREACH PROGRAMS. THE NUMBER OF PERSON'S BENEFITED IS APPROXIMATELY 200 INDIVIDUALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0500
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt04796
IRS990EZ/SpecialEventsNetIncomeLossAmt026291
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt039951
IRS990EZ/TotalRevenueAmt043071
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04796
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt016437
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt014650
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt031087
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt026291
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt01054
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt01054
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03742
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03742
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BEN OCHS
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEEING OF GAMING ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0BEN OCHS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0105 S MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SAINTE MARIE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd062459
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0J & J VENTURES GAMING LLC
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt01400 SOUTH RANEY
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0EFFINGHAM
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd062401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REIMBURSEMENTS $1425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HALL RENTAL TO MEMBERS $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ATM COMMISSIONS $118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SIGN RENTAL $30
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Advertising and Promotion $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Office Expenses $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Depreciation $2632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Insurance $4430
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DONATIONS $5218
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LICENCES/PERMITS $1326
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Machinery and Equipment - Beginning $32855 Machinery and Equipment - Ending $30443
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Revenue.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Revenue.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN OCHS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0932
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SAINTE MARIE AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0370913258
ReturnHeader/Filer/PhoneNum06187832669
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 S MAIN ST PO BOX 66
ReturnHeader/Filer/USAddress/CityNm0SAINTE MARIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062459
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273492120
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kapper & Company Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01620 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Olney
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062450
ReturnHeader/PreparerPersonGrp/PhoneNum06183920321
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS R KAPPER
ReturnHeader/ReturnTs02026-01-11T09:04:34-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
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