Civic Intelligence

American Legion

EIN 46-0190558 • 501(c)19 • Aberdeen, SD

Profile

To promote Americanism in the community

PO Box 2052Aberdeen, SD 57402

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

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

62nd percentile

3.8%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

8th percentile

-48%

Faster revenue growth than 8% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$329,382

Up $11,983 (+3.8%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$329,382

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin83rd percentile

Revenue

Down

$42,246

Down $39,690 (-48%) from 2024

Expenses

Down

$30,263

Down $1,998 (-6.2%) from 2024

Net Income

Down

$11,983

Down $37,692 (-76%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$400K$300K$200K$100K$0Assets 2012: $180,565Net Assets 2012: $180,5652012Assets 2013: $186,054Liabilities 2013: $02013Assets 2014: $200,506Net Assets 2014: $200,5062014Assets 2015: $201,695Net Assets 2015: $201,6952015Assets 2016: $200,490Net Assets 2016: $200,4902016Assets 2017: $208,712Net Assets 2017: $208,7122017Assets 2018: $279,913Net Assets 2018: $279,9132018Assets 2019: $294,359Net Assets 2019: $294,3592019Assets 2020: $292,665Net Assets 2020: $292,6652020Assets 2021: $277,195Net Assets 2021: $277,1952021Assets 2022: $290,571Net Assets 2022: $290,5712022Assets 2023: $267,724Liabilities 2023: $02023Assets 2024: $317,399Liabilities 2024: $02024Assets 2025: $329,382Net Assets 2025: $329,3822025

Highlighted filing

2025

Assets$329,382
Liabilities-
Net Assets$329,382
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $27,529Expenses 2012: $19,365Net Income 2012: $8,1642012Revenue 2013: $37,633Expenses 2013: $32,144Net Income 2013: $5,4892013Revenue 2014: $34,669Expenses 2014: $27,536Net Income 2014: $7,1332014Revenue 2015: $34,231Expenses 2015: $33,042Net Income 2015: $1,1892015Revenue 2016: $32,954Expenses 2016: $34,159Net Income 2016: -$1,2052016Revenue 2017: $44,211Expenses 2017: $35,989Net Income 2017: $8,2222017Revenue 2018: $112,791Expenses 2018: $41,422Net Income 2018: $71,3692018Revenue 2019: $48,564Expenses 2019: $34,118Net Income 2019: $14,4462019Revenue 2020: $42,568Expenses 2020: $44,262Net Income 2020: -$1,6942020Revenue 2021: $21,594Expenses 2021: $37,064Net Income 2021: -$15,4702021Revenue 2022: $42,346Expenses 2022: $28,970Net Income 2022: $13,3762022Revenue 2023: $35,534Expenses 2023: $58,381Net Income 2023: -$22,8472023Revenue 2024: $81,936Expenses 2024: $32,261Net Income 2024: $49,6752024Revenue 2025: $42,246Expenses 2025: $30,263Net Income 2025: $11,9832025

Highlighted filing

2025

Revenue$42,246
Expenses$30,263
Net Income$11,983
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$329,382
Liabilities
-
Net assets
$329,382
Revenue
$42,246
Expenses
$30,263
Net income
$11,983
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$3.29$3.29$0.42$0.30$0.12
2024Summary only. Only limited summary data is available for this year.$3.17$0.00$0.82$0.32$0.50
2023Summary only. Only limited summary data is available for this year.$2.68$0.00$0.36$0.58$0.23
2022Summary only. Only limited summary data is available for this year.$2.91$2.91$0.42$0.29$0.13
2021Summary only. Only limited summary data is available for this year.$2.77$2.77$0.22$0.37$0.15
2020Summary only. Only limited summary data is available for this year.$2.93$2.93$0.43$0.44$0.02
2019Summary only. Only limited summary data is available for this year.$2.94$2.94$0.49$0.34$0.14
2018Summary only. Only limited summary data is available for this year.$2.80$2.80$1.13$0.41$0.71
2017Summary only. Only limited summary data is available for this year.$2.09$2.09$0.44$0.36$0.08
2016Summary only. Only limited summary data is available for this year.$2.00$2.00$0.33$0.34$0.01
2015Summary only. Only limited summary data is available for this year.$2.02$2.02$0.34$0.33$0.01
2014Summary only. Only limited summary data is available for this year.$2.01$2.01$0.35$0.28$0.07
2013Summary only. Only limited summary data is available for this year.$1.86$0.00$0.38$0.32$0.05
2012Summary only. Only limited summary data is available for this year.$1.81$1.81$0.28$0.19$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 16, 2025
Return Version
2024v5.1
Gross Receipts
$51,538
Mission and Program Overview

Mission

To promote Americanism in the community

Program Services

DescriptionGrantsExpenses
To sponsor Boys State American Legion Baseball and other charitable programs and also to promote Americanism provide color guard and conduct patriotic ceremonies in the community.$0$0
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darvin VetterCommander-$0--
Mel VolkFinance Officer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Sidney L Smith Post 24
EIN
46-0190558
In Care Of
% Mel Volk
Address
PO BOX 2052, ABERDEEN, SD 57402

Signing Officer

Name
Mel Volk
Title
Finanace Officer
Signed
2025-07-16
Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Computer Expense, $818| Parade Candy, $173| Office Supplies, $333| General Supplies, $201| Telephone, $110| Misc Expense, $190| Insurance, $627| Travel and Meetings, $1770|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Other assets Loan to Aberdeen Area Veterans Inc, $70391, $61463|”

Raw XML Appendix100 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/BenefitsPaidToOrForMembersAmt019869
IRS990EZ/BooksInCareOfDetail/PersonNm0Mel Volk
IRS990EZ/BooksInCareOfDetail/PhoneNum06052284331
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0617 S 15TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Aberdeen
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057401
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0247008
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0267919
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt018942
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011983
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0317399
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0329382
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt022377
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt051538
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt010219
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0317399
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0329382
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0317399
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0329382
IRS990EZ/OccupancyRentUtltsAndMaintAmt05540
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Darvin Vetter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mel Volk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Finance Officer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt070391
IRS990EZ/OtherAssetsTotalDetail/EOYAmt061463
IRS990EZ/OtherExpensesTotalAmt04222
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To Promote Americanism in the Community
IRS990EZ/PrintingPublicationsPostageAmt0632
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To sponsor Boys State American Legion Baseball and other charitable programs and also to promote Americanism provide color guard and conduct patriotic ceremonies in the community.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt09292
IRS990EZ/SpecialEventsNetIncomeLossAmt013085
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030263
IRS990EZ/TotalRevenueAmt042246
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Expenses:, Amount:| Computer Expense, $818| Parade Candy, $173| Office Supplies, $333| General Supplies, $201| Telephone, $110| Misc Expense, $190| Insurance, $627| Travel and Meetings, $1770|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Explanation:, BOYAmount:, EOYAmount:| Other assets Loan to Aberdeen Area Veterans Inc, $70391, $61463|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Mel Volk
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finanace Officer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION SIDNEY L SMITH POST 24
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0460190558
ReturnHeader/Filer/ForeignPhoneNum06052280736
ReturnHeader/Filer/InCareOfNm0% Mel Volk
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2052
ReturnHeader/Filer/USAddress/CityNm0ABERDEEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057402
ReturnHeader/ReturnTs02025-07-15T08:41:49-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
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