Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
American Legion
EIN 47-6033433 • 501(c)19 • Aurora, NE
Profile
Veterans' post: promoting the welfare of veterans through social and patriotic events
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Up$184,720
Up $24,331 (+15%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$184,720
No earlier filing loaded for comparison.
Revenue
Up$64,357
Up $11,809 (+22%) from 2024
Expenses
Down$40,026
Down $33,400 (-45%) from 2024
Net Income
Up$24,331
Up $45,209 (+217%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZSummary only. Only limited summary data is available for this year.
- Assets
- $184,720
- Liabilities
- -
- Net assets
- $184,720
- Revenue
- $64,357
- Expenses
- $40,026
- Net income
- $24,331
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Jul 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $112,050
Mission and Program Overview
Mission
Veterans' post: promoting the welfare of veterans through social and patriotic events
Program Services
| Description | Grants | Expenses |
|---|---|---|
| VETERANS' POST: PROMOTING THE WELFARE OF VETERANS THROUGH SOCIAL AND PATRIOTIC EVENTS | - | - |
| SUPPORT YOUTH ACTIVITIES: SPONSOR 2 LEGION BASEBALL TEAMS, SPEECH CONTEST, BOYS STATE, AND GIRLS STATE | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVE OWEN | Commander | - | $0 | - | - |
| ALAN ANDERSON | Adjutant | - | $0 | - | - |
| MICHAEL IRONS | Finance Offi | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Lester S Harter
- EIN
- 47-6033433
- Phone
- 5312109559
- Address
- PO BOX 144, AURORA, NE 68818
Signing Officer
- Name
- Michael Irons
- Title
- Finance Officer
- Phone
- 5312109559
- Signed
- 2025-07-14
Preparer
- Firm
- Dohman Akerlund & Eddy LLC
- Address
- PO BOX 470, AURORA, NE 68818-0470
- Preparer
- Timothy J Coufal CPA
- Phone
- 4026946404
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Sal miscellaneous 295 post dues 2,286 donations 1,250 insurance 489 miscellaneous 28 safe deposit box 140 supplies 113 veteran's day meal 156 baseball advertising 579 announcers 820 coaches 13,234 registration/signup 1,725 umpire scheduling 150 umpires 1,250 supplies 8,122 insurance 489 uniforms 2,915 rental 520 repairs & maintenance 688 cost of goods sold 400 expenses contributions 2,000 trophies 314 taxes 2,063 total 40,026”
Form 990-ez, Part II, Line 24
“Concession machines 1,500 1,500 gun safes (2) 2,000 2,000 rifles, bugles, ceremonial rifles 14,500 14,500 trailer, flags 6,000 6,000 total 24,000 24,000”
Form 990-ez, Part III
“Veterans' post: promoting the welfare of veterans through social and patriotic events”
Raw XML Appendix127 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL IRONS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5312109559 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1321 8TH STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | AURORA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 68818 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 136389 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 160720 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 7997 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 24331 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 160389 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 184720 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 50943 |
| IRS990EZ/GrossReceiptsAmt | 0 | 112050 |
| IRS990EZ/GroupExemptionNum | 0 | 0925 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1816 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 160389 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 184720 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 160389 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 184720 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVE OWEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALAN ANDERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL IRONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | FINANCE OFFI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 24000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24000 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 40026 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | VETERANS' POST: PROMOTING THE WELFARE OF VETERANS THROUGH SOCIAL AND PATRIOTIC EVENTS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 51294 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | VETERANS' POST: PROMOTING THE WELFARE OF VETERANS THROUGH SOCIAL AND PATRIOTIC EVENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SUPPORT YOUTH ACTIVITIES: SPONSOR 2 LEGION BASEBALL TEAMS, SPEECH CONTEST, BOYS STATE, AND GIRLS STATE |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 47693 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3250 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 40026 |
| IRS990EZ/TotalRevenueAmt | 0 | 64357 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 38240 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 38240 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 47693 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 50943 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 50943 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 3250 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 9453 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 9453 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingOtherFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | MICHAEL IRONS |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 1321 8TH STREET |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | AURORA |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | NE |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 68818 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | NE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SAL MISCELLANEOUS 295 POST DUES 2,286 DONATIONS 1,250 INSURANCE 489 MISCELLANEOUS 28 SAFE DEPOSIT BOX 140 SUPPLIES 113 VETERAN'S DAY MEAL 156 BASEBALL ADVERTISING 579 ANNOUNCERS 820 COACHES 13,234 REGISTRATION/SIGNUP 1,725 UMPIRE SCHEDULING 150 UMPIRES 1,250 SUPPLIES 8,122 INSURANCE 489 UNIFORMS 2,915 RENTAL 520 REPAIRS & MAINTENANCE 688 COST OF GOODS SOLD 400 EXPENSES CONTRIBUTIONS 2,000 TROPHIES 314 TAXES 2,063 TOTAL 40,026 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONCESSION MACHINES 1,500 1,500 GUN SAFES (2) 2,000 2,000 RIFLES, BUGLES, CEREMONIAL RIFLES 14,500 14,500 TRAILER, FLAGS 6,000 6,000 TOTAL 24,000 24,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | VETERANS' POST: PROMOTING THE WELFARE OF VETERANS THROUGH SOCIAL AND PATRIOTIC EVENTS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL IRONS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5312109559 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION LESTER S HARTER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | POST 42 INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 476033433 |
| ReturnHeader/Filer/PhoneNum | 0 | 5312109559 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 144 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | AURORA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 68818 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 470585450 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DOHMAN AKERLUND & EDDY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 470 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AURORA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 688180470 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4026946404 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TIMOTHY J COUFAL CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-16T16:31:58-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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