Civic Intelligence

American Legion

EIN 37-6046103 • 501(c)19 • Potomac, IL

Profile

To operate an amercian legion

11 N Grant StPotomac, IL 61865
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 2023

Liabilities / Revenue

57th percentile

0.00x

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

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

Net Margin

36th percentile

-5.2%

Higher net margin than 36% of similar nonprofits.

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

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 2023

Asset Growth

8th percentile

-42%

Faster asset growth than 8% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-36%

Faster revenue growth than 15% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,303

Down $949 (-42%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$1,303

Down $949 (-42%) from 2022

Revenue

Down

$18,271

Down $10,058 (-36%) from 2022

Expenses

Down

$19,220

Down $11,744 (-38%) from 2022

Net Income

Up

-$949

Up $1,686 (+64%) from 2022

Trend Graphs

Balance Sheet Trend

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

$15K$10K$5.0K$0Assets 2016: $13,661Liabilities 2016: $0Net Assets 2016: $13,6612016Assets 2017: $13,134Liabilities 2017: $0Net Assets 2017: $13,1342017Assets 2018: $6,814Liabilities 2018: $0Net Assets 2018: $6,8142018Assets 2019: $1,905Liabilities 2019: $0Net Assets 2019: $1,9052019Assets 2020: $972Liabilities 2020: $0Net Assets 2020: $9722020Assets 2021: $4,887Liabilities 2021: $0Net Assets 2021: $4,8872021Assets 2022: $2,252Liabilities 2022: $0Net Assets 2022: $2,2522022Assets 2023: $1,303Liabilities 2023: $0Net Assets 2023: $1,3032023

Highlighted filing

2023

Assets$1,303
Liabilities$0
Net Assets$1,303

Operations Trend

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

$40K$20K$0-$20KRevenue 2016: $21,224Expenses 2016: $24,573Net Income 2016: -$3,3492016Revenue 2017: $26,642Expenses 2017: $27,169Net Income 2017: -$5272017Revenue 2018: $27,921Expenses 2018: $34,241Net Income 2018: -$6,3202018Revenue 2019: $30,937Expenses 2019: $35,846Net Income 2019: -$4,9092019Revenue 2020: $26,667Expenses 2020: $33,280Net Income 2020: -$6,6132020Revenue 2021: $33,555Expenses 2021: $29,640Net Income 2021: $3,9152021Revenue 2022: $28,329Expenses 2022: $30,964Net Income 2022: -$2,6352022Revenue 2023: $18,271Expenses 2023: $19,220Net Income 2023: -$9492023

Highlighted filing

2023

Revenue$18,271
Expenses$19,220
Net Income-$949

Filings

Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 5, 2021
Return Version
2020v4.0
Gross Receipts
$26,667
Mission and Program Overview

Mission

To operate an amercian legion

To conduct an american legion post in potomac illinois

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,905$972▼ $933
Total Assets$1,905$972▼ $933
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,905$972▼ $933
Total Net Assets Fund Balance$1,905$972▼ $933
Total Liabilities and Net Assets / Fund Balance$1,905$972▼ $933
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael Howie1st Vice-COM
Alisha May2nd Vice-COM
James C VossAdjutant
Jesse L LesureCommander
John T BarrettService Offi
Gary ZindarsSgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$3,370
Program Service Revenue
$23,297
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-6,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$3,669$1,015-$4,684
Office Expenses-$2,871-$2,871
Insurance-$1,426-$1,426
Other Expenses$1,668$952-$952
Total Functional Expenses$27,016$6,264$0$33,280
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 428
EIN
37-6046103
Address
11 N GRANT ST, POTOMAC, IL 61865

Signing Officer

Name
Jesse L Lesure
Title
Commander
Signed
2021-05-05

Organization Details

Principal Officer
Jesse L Lesure
Formed
1955
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Russell Leigh & Associates
Address
228 E MAIN ST, HOOPESTON, IL 60942
Preparer
Russ Leigh
Phone
2172839336
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Beginning cash balance error 5,680

Raw XML Appendix247 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO CONDUCT AN AMERICAN LEGION POST IN POTOMAC ILLINOIS
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
IRS990/BooksInCareOfDetail/PhoneNum02179874062
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0101 N GRANT STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0POTOMAC
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd061865
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03370
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt033280
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt023297
IRS990/CYRevenuesLessExpensesAmt0-6613
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt033280
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt026667
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO OPERATE AN AMERCIAN LEGION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN T BARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL HOWIE
IRS990/Form990PartVIISectionAGrp/PersonNm2JESSE L LESURE
IRS990/Form990PartVIISectionAGrp/PersonNm3ALISHA MAY
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES C VOSS
IRS990/Form990PartVIISectionAGrp/PersonNm5GARY ZINDARS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0SERVICE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE-COM
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE-COM
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SGT-AT-ARMS
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01955
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt02250
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt026667
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01426
IRS990/InsuranceGrp/TotalAmt01426
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01120
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE AN AMERCIAN LEGION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01905
IRS990/NetAssetsOrFundBalancesEOYAmt0972
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01905
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0972
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01015
IRS990/OccupancyGrp/ProgramServicesAmt03669
IRS990/OccupancyGrp/TotalAmt04684
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02871
IRS990/OfficeExpensesGrp/TotalAmt02871
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt05680
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1CABLE TV
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0952
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IRS990/OtherExpensesGrp/ProgramServicesAmt11668
IRS990/OtherExpensesGrp/TotalAmt021679
IRS990/OtherExpensesGrp/TotalAmt11668
IRS990/OtherExpensesGrp/TotalAmt2952
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JESSE L LESURE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FISH FRYS/COFFEE SHOP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023297
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023297
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03248
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IRS990/PYRevenuesLessExpensesAmt0-4909
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IRS990/PYTotalRevenueAmt030937
IRS990/ReconcilationRevenueExpnssAmt0-6613
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BEGINNING CASH BALANCE ERROR 5,680
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt01905
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSE L LESURE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 428
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HARRY CARPENTER POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0376046103
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUSS LEIGH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-09-17T15:38:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JESSE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LESURE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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No mirrored PDF or thumbnail assets are attached yet.