Civic Intelligence

American Legion Peterson Post 323

EIN 42-6077429 • 501(c)19 • Harcourt, IA

Revoked

Profile

Veterans advocating patriotism

Revocation date: May 15, 2010

3986 Oak AvenueHarcourt, IA 50544
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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

15th percentile

-30%

Higher net margin than 15% 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

78th percentile

13%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$6,302

Up $741 (+13%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$4,391

Down $1,170 (-21%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin15th percentile

Revenue

Up

$3,844

Up $818 (+27%) from 2023

Expenses

Down

$5,014

Down $2,963 (-37%) from 2023

Net Income

Up

-$1,170

Up $3,781 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$8.0K$6.0K$4.0K$2.0K$0Assets 2018: $300Liabilities 2018: $02018Assets 2019: $1,993Liabilities 2019: $02019Assets 2020: $675Liabilities 2020: $02020Assets 2021: $3,057Net Assets 2021: $3,0572021Assets 2022: $4,872Net Assets 2022: $4,8622022Assets 2023: $5,561Net Assets 2023: $5,5612023Assets 2024: $6,302Net Assets 2024: $4,3912024

Highlighted filing

2024

Assets$6,302
Liabilities-
Net Assets$4,391
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$30K$20K$10K$0-$10KRevenue 2018: $4,250Expenses 2018: $0Net Income 2018: $4,2502018Revenue 2019: $23,655Expenses 2019: $21,662Net Income 2019: $1,9932019Revenue 2020: $1,919Expenses 2020: $2,720Net Income 2020: -$8012020Revenue 2021: $4,698Expenses 2021: $2,316Net Income 2021: $2,3822021Revenue 2022: $4,816Expenses 2022: $3,011Net Income 2022: $1,8052022Revenue 2023: $3,026Expenses 2023: $7,977Net Income 2023: -$4,9512023Revenue 2024: $3,844Expenses 2024: $5,014Net Income 2024: -$1,1702024

Highlighted filing

2024

Revenue$3,844
Expenses$5,014
Net Income-$1,170
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$6,302
Liabilities
-
Net assets
$4,391
Revenue
$3,844
Expenses
$5,014
Net income
-$1,170
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.30$4.39$3.84$5.01$1.17
2023Detailed filing. Detailed filing data is available for this year.$5.56$5.56$3.03$7.98$4.95
2022Detailed filing. Detailed filing data is available for this year.$4.87$4.86$4.82$3.01$1.81
2021Detailed filing. Detailed filing data is available for this year.$3.06$3.06$4.70$2.32$2.38
2020Summary only. Only limited summary data is available for this year.$0.68$0.00$1.92$2.72$0.80
2019Summary only. Only limited summary data is available for this year.$1.99$0.00$23.7$21.7$1.99
2018Summary only. Only limited summary data is available for this year.$0.30$0.00$4.25$0.00$4.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$3,844
Mission and Program Overview

Mission

Veterans advocating patriotism

Program Services

DescriptionGrantsExpenses
MAINTAIN AND CONSTRUCT A VETERANS MEMORIAL PARK THAT THE COMMUNITY AND PASSERSBY CAN REMEMBER AND BE PROUD OF THE SERVICE OF OUR VETS-$1,111
SPONSOR SCHOLARSHIPS TO YOUTH TO PROMOTE A SENSE OF PATRIOTISM HONOR AND DEDICATION-$750
MAINTAIN GRAVE MARKERS AND FLAGS AT LOCAL CEMETERYS SO ALL CAN HONOR THE SERVICE OF OUR VETERANS-$449
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GERHART ZERWASCommander-$0--
WILLIAM SCHWERINGVice Commander-$0--
DAVID LUNDQUISTPosr Adjut Finance Offic-$0--
KENNETH SANDERSCommunity Service Office-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Peterson Post 323
EIN
42-6077429
Address
3986 OAK AVENUE, HARCOURT, IA 50544

Signing Officer

Name
David E Lundquist
Title
Post Adj Finance Officer
Phone
5153511638
Signed
2025-05-13
Discuss with paid preparer
Yes

Preparer

Firm
Larrington Tax Service
Address
25 SOUTH MAIN, DAYTON, IA 50530
Preparer
Holly Larrington
Phone
5155472706
Supplemental Narrative

Additional Explanations

Form 990 EZ Part 1 Line 16

“Rent safey deposit box 30.00”

Form 990 EZ Part1 Line 16

“Dues to the state legion 752.00”

Form 990 EZ Part 1 Line 16

“SCHOLARSHIPS 750.00”

Form 990 EZ Part 1 Line 16

“Bench for vets park 1111.76”

Form 990 EZ Part 1 Line 16

“Donation to oak park activity center 1250.00”

Form 990 EZ Part 1 Line 16

“Gun repair 213.00, flags 449.13, insurance 284, bank checks 33.62”

Raw XML Appendix112 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/PersonNm0DAVID LUNDQUIST
IRS990EZ/BooksInCareOfDetail/PhoneNum05153511638
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03986 OAK AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HARCOURT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050544
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05561
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06302
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0619
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1170
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0140
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05561
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06302
IRS990EZ/FundraisingGrossIncomeAmt03225
IRS990EZ/GrossReceiptsAmt03844
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05561
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04391
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05561
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06302
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GERHART ZERWAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM SCHWERING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID LUNDQUIST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KENNETH SANDERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2POSR ADJUT FINANCE OFFIC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3COMMUNITY SERVICE OFFICE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt04874
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS ADVOCATING PATRIOTISM
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN AND CONSTRUCT A VETERANS MEMORIAL PARK THAT THE COMMUNITY AND PASSERSBY CAN REMEMBER AND BE PROUD OF THE SERVICE OF OUR VETS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SPONSOR SCHOLARSHIPS TO YOUTH TO PROMOTE A SENSE OF PATRIOTISM HONOR AND DEDICATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2MAINTAIN GRAVE MARKERS AND FLAGS AT LOCAL CEMETERYS SO ALL CAN HONOR THE SERVICE OF OUR VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01111
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1750
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2449
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt03225
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt05014
IRS990EZ/TotalProgramServiceExpensesAmt02310
IRS990EZ/TotalRevenueAmt03844
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0NONPROFIT
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENT SAFEY DEPOSIT BOX 30.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES TO THE STATE LEGION 752.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS 750.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BENCH FOR VETS PARK 1111.76
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DONATION TO OAK PARK ACTIVITY CENTER 1250.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GUN REPAIR 213.00, FLAGS 449.13, INSURANCE 284, BANK CHECKS 33.62
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 EZ PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 EZ PART1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 EZ PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 EZ PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 EZ PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 EZ PART 1 LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID E LUNDQUIST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0POST ADJ FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05153511638
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION PETERSON POST 323
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0426077429
ReturnHeader/Filer/USAddress/AddressLine1Txt03986 OAK AVENUE
ReturnHeader/Filer/USAddress/CityNm0HARCOURT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050544
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LARRINGTON TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025 SOUTH MAIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050530
ReturnHeader/PreparerPersonGrp/PhoneNum05155472706
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HOLLY LARRINGTON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T09:03:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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