Civic Intelligence

American Legion Post 52

990EZ • Fiscal year 2024 • EIN 38-6148125

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 03, 2025

Refreshing map…

84 W Chicago StColdwater, MI 49036

(517) 278-5256

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

57th percentile

6.9%

Higher net margin than 57% of similar nonprofits.

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

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.

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

Asset Growth

91st percentile

37%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

94th percentile

109%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Up

$24,701

Up $6,723 (+37%) from 2023

Net Assets

$24,701

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$97,030

Up $50,614 (+109%) from 2023

Expenses

Up

$90,307

Up $40,781 (+82%) from 2023

Net Income

Up

$6,723

Up $9,833 (+316%) from 2023

Historical Trend

Balance Sheet Trend

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

$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 2024: $24,701Net Assets 2024: $24,7012024Assets 2025: $0Net Assets 2025: $18,4792025

Highlighted filing

2024

Assets$24,701
Liabilities-
Net Assets$24,701

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 2024: $97,030Expenses 2024: $90,307Net Income 2024: $6,7232024Revenue 2025: $61,460Expenses 2025: $67,682Net Income 2025: -$6,2222025

Highlighted filing

2024

Revenue$97,030
Expenses$90,307
Net Income$6,723
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 3, 2025
Return Version
2023v6.0
Gross Receipts
$190,129
Mission and Program Overview

Mission

Distribute flags support veterans & their families

Program Services

DescriptionGrantsExpenses
PROVIDE FUNDS TO STATE AND LOCAL AL GROUPS & FAMILIES$1,900-
DISTRIBUTED FLAGS PREVIOUSLY PURCHASED FOR DECEASEDMEMBERS FAMILIES--
PROVIDE BOYS STATE SCHOLARSHIPS (NO APPLICANTS INCURRENT YEAR)--
Compensation and Service Providers

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
Robert Nagy
Title
Financial Officer
Phone
5172785256
Signed
2025-03-03
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 477.

Form 990EZ, Part I, Line 8

RAFFLE 15828.

Form 990EZ, Part I, Line 8

INTEREST INCOME 873.

Form 990EZ, Part I, Line 8

Qualified dividends 1337.

Form 990EZ, Part I, Line 8

ORDINARY DIVIDENDS 1859.

Form 990EZ, Part I, Line 16

Activities/dinner expense 805.

Form 990EZ, Part I, Line 16

ACCOUNTING 1835.

Form 990EZ, Part I, Line 16

BANK FEES 45.

Form 990EZ, Part I, Line 16

CREDIT CARD FEES 1088.

Form 990EZ, Part I, Line 16

DONATIONS 1900.

Form 990EZ, Part I, Line 16

Dues to mi state al 4527.

Form 990EZ, Part I, Line 16

FLAGS 178.

Form 990EZ, Part I, Line 16

INSURANCE 5509.

Form 990EZ, Part I, Line 16

LICENSE 1591.

Form 990EZ, Part I, Line 16

MISCELLANEOUS 20887.

Form 990EZ, Part I, Line 16

OFFICE 759.

Form 990EZ, Part I, Line 16

OPERATING SUPPLIES 6229.

Form 990EZ, Part I, Line 16

Sales & wagering tax 2080.

Form 990EZ, Part I, Line 16

TRANSFER 12430.

Form 990EZ, Part II, Line 24

EQUIPMENT 9620. 9620.

Form 990EZ, Part II, Line 24

INVENTORY 4200. 4200.

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/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/BOYAmt04158
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010881
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06389
IRS990EZ/CostOfGoodsSoldAmt033993
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06723
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017978
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024701
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt083551
IRS990EZ/GrossProfitLossSlsOfInvntryAmt038287
IRS990EZ/GrossReceiptsAmt0190129
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt072280
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07535
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017978
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024701
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017978
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024701
IRS990EZ/OccupancyRentUtltsAndMaintAmt026844
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/OtherAssetsTotalDetail/EOYAmt013820
IRS990EZ/OtherExpensesTotalAmt059863
IRS990EZ/OtherRevenueTotalAmt020374
IRS990EZ/PrimaryExemptPurposeTxt0DISTRIBUTE FLAGS SUPPORT VETERANS & THEIR FAMILIES
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/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01900
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03600
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt059106
IRS990EZ/SpecialEventsNetIncomeLossAmt024445
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090307
IRS990EZ/TotalRevenueAmt097030
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt065093
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt018458
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt083551
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt083551
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 477.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RAFFLE 15828.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INTEREST INCOME 873.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3QUALIFIED DIVIDENDS 1337.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORDINARY DIVIDENDS 1859.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACTIVITIES/DINNER EXPENSE 805.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACCOUNTING 1835.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK FEES 45.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CREDIT CARD FEES 1088.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DONATIONS 1900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUES TO MI STATE AL 4527.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FLAGS 178.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12INSURANCE 5509.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13LICENSE 1591.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14MISCELLANEOUS 20887.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15OFFICE 759.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16OPERATING SUPPLIES 6229.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17SALES & WAGERING TAX 2080.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18TRANSFER 12430.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19EQUIPMENT 9620. 9620.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20INVENTORY 4200. 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 8
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 I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT NAGY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172785256
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-03
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/ReturnTs02025-04-07T11:50:24-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2024Detailed filing. Detailed filing data is available for this year.$24.7$24.7$97.0$90.3$6.72
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