Civic Intelligence

American Legion

EIN 38-6087719 • 501(c)19 • Hastings, MI

Profile

raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House

PO Box 152Hastings, MI 49058
Siviq Scores

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

Liabilities / Assets

80th percentile

0.04x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.26x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

92nd percentile

50%

Higher net margin than 92% of similar nonprofits.

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

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 2024

Asset Growth

53rd percentile

0.7%

Faster asset growth than 53% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

2.0%

Faster revenue growth than 52% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$346,388

Up $2,326 (+0.7%) from 2023

Liabilities

Down

$15,287

Down $26,989 (-64%) from 2023

Net Assets

$331,101

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue89th percentileNet Margin92nd percentile

Revenue

Up

$58,914

Up $1,142 (+2.0%) from 2023

Expenses

Down

$29,599

Down $17,983 (-38%) from 2023

Net Income

Up

$29,315

Up $19,125 (+188%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$400K$300K$200K$100K$0Assets 2011: $233,520Liabilities 2011: $124,9912011Assets 2012: $238,717Liabilities 2012: $119,7172012Assets 2013: $241,953Liabilities 2013: $114,6072013Assets 2014: $274,589Liabilities 2014: $138,4872014Assets 2015: $211,562Liabilities 2015: $132,2472015Assets 2016: $225,453Liabilities 2016: $126,2452016Assets 2017: $249,089Liabilities 2017: $113,8402017Assets 2018: $290,064Liabilities 2018: $108,6732018Assets 2019: $285,389Liabilities 2019: $96,5452019Assets 2020: $286,124Liabilities 2020: $88,0572020Assets 2021: $342,047Liabilities 2021: $77,862Net Assets 2021: $264,1852021Assets 2022: $354,610Liabilities 2022: $63,0142022Assets 2023: $344,062Liabilities 2023: $42,2762023Assets 2024: $346,388Liabilities 2024: $15,287Net Assets 2024: $331,1012024

Highlighted filing

2024

Assets$346,388
Liabilities$15,287
Net Assets$331,101
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $45,610Expenses 2011: $36,658Net Income 2011: $8,9522011Revenue 2012: $46,589Expenses 2012: $38,168Net Income 2012: $8,4212012Revenue 2013: $46,028Expenses 2013: $37,682Net Income 2013: $8,3462013Revenue 2014: $43,914Expenses 2014: $37,864Net Income 2014: $6,0502014Revenue 2015: $62,893Expenses 2015: $38,960Net Income 2015: $23,9332015Revenue 2016: $97,813Expenses 2016: $52,480Net Income 2016: $45,3332016Revenue 2017: $71,653Expenses 2017: $100,560Net Income 2017: -$28,9072017Revenue 2018: $63,831Expenses 2018: $17,885Net Income 2018: $45,9462018Revenue 2019: $59,537Expenses 2019: $52,084Net Income 2019: $7,4532019Revenue 2020: $35,485Expenses 2020: $26,262Net Income 2020: $9,2232020Revenue 2021: $60,046Expenses 2021: $48,028Net Income 2021: $12,0182021Revenue 2022: $62,626Expenses 2022: $35,215Net Income 2022: $27,4112022Revenue 2023: $57,772Expenses 2023: $47,582Net Income 2023: $10,1902023Revenue 2024: $58,914Expenses 2024: $29,599Net Income 2024: $29,3152024

Highlighted filing

2024

Revenue$58,914
Expenses$29,599
Net Income$29,315
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$346,388
Liabilities
$15,287
Net assets
$331,101
Revenue
$58,914
Expenses
$29,599
Net income
$29,315
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.46$0.15$3.31$0.59$0.30$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.42$0.58$0.48$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.63$0.63$0.35$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.78$2.64$0.60$0.48$0.12
2020Summary only. Only limited summary data is available for this year.$2.86$0.88$0.35$0.26$0.09
2019Summary only. Only limited summary data is available for this year.$2.85$0.97$0.60$0.52$0.07
2018Summary only. Only limited summary data is available for this year.$2.90$1.09$0.64$0.18$0.46
2017Summary only. Only limited summary data is available for this year.$2.49$1.14$0.72$1.01$0.29
2016Summary only. Only limited summary data is available for this year.$2.25$1.26$0.98$0.52$0.45
2015Summary only. Only limited summary data is available for this year.$2.12$1.32$0.63$0.39$0.24
2014Summary only. Only limited summary data is available for this year.$2.75$1.38$0.44$0.38$0.06
2013Summary only. Only limited summary data is available for this year.$2.42$1.15$0.46$0.38$0.08
2012Summary only. Only limited summary data is available for this year.$2.39$1.20$0.47$0.38$0.08
2011Summary only. Only limited summary data is available for this year.$2.34$1.25$0.46$0.37$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.0
Gross Receipts
$114,783
Mission and Program Overview

Mission

raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , expand and fence in back yard with picnic tables, horseshoe and cornhole courts, to create outdoor lounge and recreational area for members. Complete archive room.

raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House

Program Services

DescriptionGrantsExpenses
donation to needy Veteran and labor help for floor project to make home wheel chair accessible-$2,079
Donation to Wilwin Lodge bunkhouse building project-$1,500
donation to needy Veteran for auto repair-$936
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Larry Harshman JrPost 45 ComanderPT$0--
Summer Robertson1st. Vice-$0--
Stephen Carr2nd. VicePT$0--
Steve KoggePost 45 AdjutantPT$0--
Keith NearPost 45 Finance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
38-6087719
Phone
2699536998
Address
PO BOX 152, Hastings, MI 49058

Signing Officer

Name
Keith Near
Title
Finance Officer
Phone
2699536998
Signed
2025-05-01
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part II, Line 26

“Balance on Loan owed on property”

Raw XML Appendix167 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Lawrence j Bauer American Legion Post 45
IRS990EZ/BooksInCareOfDetail/PhoneNum02699536998
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 152
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hastings
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049058
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt049062
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045488
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt020184
IRS990EZ/CostOfGoodsSoldAmt010484
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt029315
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0344062
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0346388
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt067924
IRS990EZ/GrantsAndSimilarAmountsPaidAmt010123
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-2532
IRS990EZ/GrossReceiptsAmt0114783
IRS990EZ/GrossSalesOfInventoryAmt07952
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InvestmentIncomeAmt012100
IRS990EZ/LandAndBuildingsGrp/BOYAmt0295000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0300900
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt06623
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0301786
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0331101
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0301786
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0331101
IRS990EZ/OccupancyRentUtltsAndMaintAmt018835
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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/PersonNm0Larry Harshman Jr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Summer Robertson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Stephen Carr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Steve Kogge
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Keith Near
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Post 45 Comander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st. Vice
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22nd. Vice
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Post 45 Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Post 45 Finance Officer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House
IRS990EZ/PrintingPublicationsPostageAmt0641
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Donation to Wilwin Lodge bunkhouse building project
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1donation to needy Veteran for auto repair
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2donation to needy Veteran and labor help for floor project to make home wheel chair accessible
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1936
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt22079
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt045385
IRS990EZ/SpecialEventsNetIncomeLossAmt022539
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt042276
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt015287
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt029599
IRS990EZ/TotalProgramServiceExpensesAmt04515
IRS990EZ/TotalRevenueAmt058914
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt022221
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt018438
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt040659
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt045385
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt044845
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt023079
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt067924
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt022539
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04726
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02440
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02286
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Stephen Carr
IRS990ScheduleG/GamingManagerServicesProvTxt0Oversees gaming, checks reports and finances, orders supplies, maintains machines, and reports to officers and members
IRS990ScheduleG/GamingOtherFacilityPct00
IRS990ScheduleG/GamingOwnFacilityPct01
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0Marvin Mason
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO box 152
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Hastings
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049058
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Balance on Loan owed on property
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Keith Near
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum02699536998
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Lawrence J Bauer American Post 45 Dept of Michigan
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386087719
ReturnHeader/Filer/PhoneNum02699536998
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 152
ReturnHeader/Filer/USAddress/CityNm0Hastings
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049058
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-01T14:58:38-07:00
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