Civic Intelligence

American Legion

EIN 38-6148125 • 501(c)19 • Coldwater, MI

Profile

Distribute flags support veterans & their families

Refreshing map…

84 W Chicago StColdwater, MI 49036

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

29th percentile

-10%

Higher net margin than 29% of similar nonprofits.

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

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 2025

Asset Growth

3rd percentile

-100%

Faster asset growth than 3% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-37%

Faster revenue growth than 14% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$0

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$18,479

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin29th percentile

Revenue

$61,460

No earlier filing loaded for comparison.

Expenses

$67,682

No earlier filing loaded for comparison.

Net Income

-$6,222

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$40K$30K$20K$10K$0Assets 2012: $16,124Liabilities 2012: $7452012Assets 2013: $22,176Liabilities 2013: $02013Assets 2014: $22,177Liabilities 2014: $02014Assets 2015: $23,635Liabilities 2015: $02015Assets 2016: $24,219Liabilities 2016: $02016Assets 2017: $28,244Liabilities 2017: $02017Assets 2018: $27,482Liabilities 2018: $02018Assets 2019: $24,337Liabilities 2019: $02019Assets 2020: $5,546Liabilities 2020: $02020Assets 2021: $30,324Liabilities 2021: $02021Assets 2022: $21,088Liabilities 2022: $02022Assets 2023: $17,978Liabilities 2023: $02023Assets 2025: $0Net Assets 2025: $18,4792025

Highlighted filing

2025

Assets$0
Liabilities-
Net Assets$18,479
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$100K$50K$0-$50KRevenue 2012: $63,659Expenses 2012: $64,665Net Income 2012: -$1,0062012Revenue 2013: $48,863Expenses 2013: $42,066Net Income 2013: $6,7972013Revenue 2014: $55,993Expenses 2014: $55,992Net Income 2014: $12014Revenue 2015: $60,362Expenses 2015: $58,904Net Income 2015: $1,4582015Revenue 2016: $49,596Expenses 2016: $49,012Net Income 2016: $5842016Revenue 2017: $47,374Expenses 2017: $43,349Net Income 2017: $4,0252017Revenue 2018: $44,923Expenses 2018: $45,685Net Income 2018: -$7622018Revenue 2019: $49,411Expenses 2019: $52,556Net Income 2019: -$3,1452019Revenue 2020: $32,455Expenses 2020: $51,246Net Income 2020: -$18,7912020Revenue 2021: $44,837Expenses 2021: $33,428Net Income 2021: $11,4092021Revenue 2022: $46,027Expenses 2022: $41,894Net Income 2022: $4,1332022Revenue 2023: $46,416Expenses 2023: $49,526Net Income 2023: -$3,1102023Revenue 2025: $61,460Expenses 2025: $67,682Net Income 2025: -$6,2222025

Highlighted filing

2025

Revenue$61,460
Expenses$67,682
Net Income-$6,222
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
-
Net assets
$18,479
Revenue
$61,460
Expenses
$67,682
Net income
-$6,222
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$18.5$61.5$67.7$6.22
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$0.00$46.4$49.5$3.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$0.00$46.0$41.9$4.13
2021Summary only. Only limited summary data is available for this year.$30.3$0.00$44.8$33.4$11.4
2020Summary only. Only limited summary data is available for this year.$5.55$0.00$32.5$51.2$18.8
2019Summary only. Only limited summary data is available for this year.$24.3$0.00$49.4$52.6$3.15
2018Summary only. Only limited summary data is available for this year.$27.5$0.00$44.9$45.7$0.76
2017Summary only. Only limited summary data is available for this year.$28.2$0.00$47.4$43.3$4.03
2016Summary only. Only limited summary data is available for this year.$24.2$0.00$49.6$49.0$0.58
2015Summary only. Only limited summary data is available for this year.$23.6$0.00$60.4$58.9$1.46
2014Summary only. Only limited summary data is available for this year.$22.2$0.00$56.0$56.0$0.00
2013Summary only. Only limited summary data is available for this year.$22.2$0.00$48.9$42.1$6.80
2012Summary only. Only limited summary data is available for this year.$16.1$0.75$63.7$64.7$1.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$160,456
Mission and Program Overview

Mission

Distribute flags support veterans & their families

Program Services

DescriptionGrantsExpenses
DISTRIBUTED FLAGS PREVIOUSLY PURCHASED FOR DECEASEDMEMBERS FAMILIES--
PROVIDE BOYS STATE SCHOLARSHIPS (NO APPLICANTS INCURRENT YEAR)--
PROVIDE FUNDS TO STATE AND LOCAL AL GROUPS & FAMILIES--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT NAGYPost CommanderPT$0--
DAVID DUNNFinance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 52
EIN
38-6148125
Phone
5172785256
Address
84 W CHICAGO ST, COLDWATER, MI 49036

Signing Officer

Name
David Dunn
Title
Financial Officer
Phone
5172785256
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Estep Accounting Service
Address
22431 P DRIVE SOUTH, HOMER, MI 49245
Preparer
Heather Peek
Phone
5175684369
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“DINNERS 284.”

Form 990EZ, Part I, Line 8

“RAFFLE 3035.”

Form 990EZ, Part I, Line 8

“ACTIVITIES 1571.”

Form 990EZ, Part I, Line 8

“REFUNDS 50.”

Form 990EZ, Part I, Line 16

“Activities/dinner expense 165.”

Form 990EZ, Part I, Line 16

“ACCOUNTING 1175.”

Form 990EZ, Part I, Line 16

“BANK FEES 158.”

Form 990EZ, Part I, Line 16

“CREDIT CARD FEES 434.”

Form 990EZ, Part I, Line 16

“DONATIONS 2085.”

Form 990EZ, Part I, Line 16

“Dues to mi state al 4846.”

Form 990EZ, Part I, Line 16

“FLAGS 432.”

Form 990EZ, Part I, Line 16

“INSURANCE 900.”

Form 990EZ, Part I, Line 16

“LICENSE 2411.”

Form 990EZ, Part I, Line 16

“MISCELLANEOUS 3471.”

Form 990EZ, Part I, Line 16

“OFFICE 418.”

Form 990EZ, Part I, Line 16

“Operating supplies 18794.”

Form 990EZ, Part I, Line 16

“Sales & wagering tax 4412.”

Form 990EZ, Part I, Line 16

“REFUND 50.”

Form 990EZ, Part II, Line 24

“EQUIPMENT 9620.”

Form 990EZ, Part II, Line 24

“INVENTORY 4200.”

Raw XML Appendix159 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/BusinessName/BusinessNameLine1Txt0ESTEP ACCOUNTING SERVICE INC
IRS990EZ/BooksInCareOfDetail/PhoneNum05175684369
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0130 W MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HOMER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049245
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010881
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt039444
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6222
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt024701
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt080498
IRS990EZ/GrossProfitLossSlsOfInvntryAmt028354
IRS990EZ/GrossReceiptsAmt0160456
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt067798
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07220
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt024701
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018479
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt024701
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018479
IRS990EZ/OccupancyRentUtltsAndMaintAmt023511
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT NAGY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0POST COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt013820
IRS990EZ/OtherExpensesTotalAmt039751
IRS990EZ/OtherRevenueTotalAmt04940
IRS990EZ/PrimaryExemptPurposeTxt0DISTRIBUTE FLAGS SUPPORT VETERANS & THEIR FAMILIES
IRS990EZ/PrintingPublicationsPostageAmt0820
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DISTRIBUTED FLAGS PREVIOUSLY PURCHASED FOR DECEASEDMEMBERS FAMILIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE BOYS STATE SCHOLARSHIPS (NO APPLICANTS INCURRENT YEAR)
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROVIDE FUNDS TO STATE AND LOCAL AL GROUPS & FAMILIES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03600
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt059552
IRS990EZ/SpecialEventsNetIncomeLossAmt020946
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt067682
IRS990EZ/TotalRevenueAmt061460
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DAVID DUNN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt084 W CHICAGO ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLDWATER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049036
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DINNERS 284.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RAFFLE 3035.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITIES 1571.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REFUNDS 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACTIVITIES/DINNER EXPENSE 165.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCOUNTING 1175.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK FEES 158.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CREDIT CARD FEES 434.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DONATIONS 2085.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DUES TO MI STATE AL 4846.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10FLAGS 432.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INSURANCE 900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LICENSE 2411.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13MISCELLANEOUS 3471.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14OFFICE 418.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15OPERATING SUPPLIES 18794.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16SALES & WAGERING TAX 4412.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17REFUND 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18EQUIPMENT 9620.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19INVENTORY 4200.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID DUNN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172785256
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 52
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386148125
ReturnHeader/Filer/PhoneNum05172785256
ReturnHeader/Filer/USAddress/AddressLine1Txt084 W CHICAGO ST
ReturnHeader/Filer/USAddress/CityNm0COLDWATER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383621272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ESTEP ACCOUNTING SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022431 P DRIVE SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOMER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049245
ReturnHeader/PreparerPersonGrp/PhoneNum05175684369
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER PEEK
ReturnHeader/ReturnTs02025-11-17T07:11:02-08:00
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