Civic Intelligence

American Legion

990 • Fiscal year 2024 • EIN 56-1127716

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 05, 2024

PO Box 390Edenton, NC 27932-0390

(252) 482-4057

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

0.68x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

1.93x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

50th percentile

3.8%

Higher net margin than 50% 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

4th percentile

-50%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

18th percentile

-23%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Down

$414,267

Down $419,447 (-50%) from 2023

Net Assets

Down

$131,306

Down $25,001 (-16%) from 2023

Liabilities

Down

$282,961

Down $394,446 (-58%) from 2023

Revenue

Down

$146,334

Down $42,576 (-23%) from 2023

Expenses

Down

$140,759

Down $17,575 (-11%) from 2023

Net Income

Down

$5,575

Down $25,001 (-82%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $585,477Liabilities 2011: $59,884Net Assets 2011: $525,5932011Assets 2012: $596,014Liabilities 2012: $55,788Net Assets 2012: $540,2262012Assets 2013: $599,912Liabilities 2013: $6,872Net Assets 2013: $593,0402013Assets 2014: $635,916Liabilities 2014: $5,990Net Assets 2014: $629,9262014Assets 2015: $640,833Liabilities 2015: $8,959Net Assets 2015: $631,8742015Assets 2016: $598,679Liabilities 2016: $11,024Net Assets 2016: $587,6552016Assets 2017: $560,837Liabilities 2017: $11,024Net Assets 2017: $549,8132017Assets 2018: $624,698Liabilities 2018: $60,099Net Assets 2018: $564,5992018Assets 2019: $592,410Liabilities 2019: $2,200Net Assets 2019: $590,2102019Assets 2020: $642,766Liabilities 2020: $129,027Net Assets 2020: $513,7392020Assets 2021: $623,188Liabilities 2021: $623,188Net Assets 2021: $02021Assets 2022: $861,091Liabilities 2022: $735,360Net Assets 2022: $125,7312022Assets 2023: $833,714Liabilities 2023: $677,407Net Assets 2023: $156,3072023Assets 2024: $414,267Liabilities 2024: $282,961Net Assets 2024: $131,3062024Assets 2025: $396,290Liabilities 2025: $204,377Net Assets 2025: $191,9132025

Highlighted filing

2024

Assets$414,267
Liabilities$282,961
Net Assets$131,306

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $52,419Expenses 2011: $84,239Net Income 2011: -$31,8202011Revenue 2012: $122,651Expenses 2012: $108,018Net Income 2012: $14,6332012Revenue 2013: $139,841Expenses 2013: $87,027Net Income 2013: $52,8142013Revenue 2014: $120,523Expenses 2014: $69,176Net Income 2014: $51,3472014Revenue 2015: $89,690Expenses 2015: $80,777Net Income 2015: $8,9132015Revenue 2016: $45,013Expenses 2016: $89,500Net Income 2016: -$44,4872016Revenue 2017: $143,950Expenses 2017: $97,902Net Income 2017: $46,0482017Revenue 2018: $50,476Expenses 2018: $76,857Net Income 2018: -$26,3812018Revenue 2019: $143,799Expenses 2019: $133,135Net Income 2019: $10,6642019Revenue 2020: $163,158Expenses 2020: $189,639Net Income 2020: -$26,4812020Revenue 2021: $73,581Expenses 2021: $73,581Net Income 2021: $02021Revenue 2022: $229,859Expenses 2022: $104,128Net Income 2022: $125,7312022Revenue 2023: $188,910Expenses 2023: $158,334Net Income 2023: $30,5762023Revenue 2024: $146,334Expenses 2024: $140,759Net Income 2024: $5,5752024Revenue 2025: $165,254Expenses 2025: $104,647Net Income 2025: $60,6072025

Highlighted filing

2024

Revenue$146,334
Expenses$140,759
Net Income$5,575
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 5, 2024
Return Version
2023v5.1
Gross Receipts
$401,531
Mission and Program Overview

Mission

The American Legion is committed to sponsoring programs for the youth of our communities promoting patriotism and honor a strong national security and continue devotion to veterans.

American Legion is a non partisan not-for-profit organization chartered and incorporated by Congress in 1919. The American Legion is committed to sponsoring programs for the youth of our communities promoting patriotism and honor a Strong national security and continue devotion to veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$181,044$260,518▲ $79,474
Cash and Non-Interest-Bearing Accounts$138,152$100,540▼ $37,612
Land, Buildings, and Equipment, Net$483,942$53,209▼ $430,733
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$803,138$414,267▼ $388,871
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$677,407$282,961▼ $394,446
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$677,407$282,961▼ $394,446
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$125,731$131,306▲ $5,575
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$125,731$131,306▲ $5,575
Total Liabilities and Net Assets / Fund Balance$803,138$414,267▼ $388,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,209$690-
Land$33,000--
Equipment$10,000$336-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kennillin wood2nd Vice Commander
George LawrenceAdjuant
Bob OliveraCommander
Aneta MasonExec Committee
Jerry DiNunizoExec Committee
Wayne HempeckExec Committee
Martin SummannFinance Officer
E C ToppinJudge Advocate
Revenue and Support

Revenue Composition

Contributions and Grants
$20,965
Program Service Revenue
$0
Investment Income
$3,685
Other Revenue
$121,684
All Other Contributions
$14,922
Change in Net Assets
$5,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,563
Grants and Similar Amounts Paid$13,449
Salaries, Compensation, and Employee Benefits$5,676
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$0$0$0$59,825
Insurance$0$0$0$17,996
Advertising$0$0$0$17,619
Grants to Domestic Orgs$0--$9,084
Depreciation Depletion$0$0$0$8,026
Fees for Services Other$0$0$0$7,628
Conferences and Meetings$0$0$0$6,055
Other Employee Benefits$0$0$0$5,676
Grants to Domestic Individuals$0--$4,365
Office Expenses$0$0$0$2,414
Benefits to Members$0--$2,071
Total Functional Expenses$0$0$0$140,759
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$287,179
Fundraising Direct Expenses$194,391
Gaming Gross Income$67,124
Gaming Direct Expenses$60,653
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
County Fair$235,188$235,188$89,051$146,137
Rentals$21,890$21,890$100$21,790
Total Events$296,061$296,061$194,284$101,777
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI, Line 6

Veterans helping other veterans in need assist youth groups in local community.

Part VI, Line 7A

All members as a group appoint or elect members to a position

Part VI, Line 7B

All members have the voting rights on any matter that comes up.

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
56-1127716
In Care Of
% Martin Summann
Phone
2524824057
Address
PO BOX 390, EDENTON, NC 27932-0390

Signing Officer

Name
Martin Summann
Title
Financial Officer
Signed
2024-08-05

Organization Details

Principal Officer
Martin Summann
Formed
1919
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
20
Supplemental Narrative

Additional Explanations

Part XII, Line 1

no change in accounting method from prior year

Part XII, Line 2C

no change in oversight process or selection process

Part XI, Line 9

| Description:, Explanation:, Amount:| No change, no changes in the handling of finance from last year, $0|

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt017996
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03685
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07026
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0483942
IRS990/LandBldgEquipBasisNetGrp/EOYAmt053209
IRS990/LandBldgEquipCostOrOtherBssAmt060235
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt0100
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06043
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0The American Legion is committed to sponsoring programs for the youth of our communities promoting patriotism and honor a strong national security and continue devotion to veterans.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0125731
IRS990/NetAssetsOrFundBalancesEOYAmt0131306
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt092788
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt06471
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0635
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt021790
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0125731
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0131306
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt059825
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt02414
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05676
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt00
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherExpensesGrp/TotalAmt20
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.96$2.04$1.92$1.65$1.05$0.61
2024Detailed filing. Detailed filing data is available for this year.$4.14$2.83$1.31$1.46$1.41$0.06
2023Detailed filing. Detailed filing data is available for this year.$8.34$6.77$1.56$1.89$1.58$0.31
2022Detailed filing. Detailed filing data is available for this year.$8.61$7.35$1.26$2.30$1.04$1.26
2021Detailed filing. Detailed filing data is available for this year.$6.23$6.23$0.00$0.74$0.74$0.00
2020Summary only. Only limited summary data is available for this year.$6.43$1.29$5.14$1.63$1.90$0.26
2019Summary only. Only limited summary data is available for this year.$5.92$0.02$5.90$1.44$1.33$0.11
2018Summary only. Only limited summary data is available for this year.$6.25$0.60$5.65$0.50$0.77$0.26
2017Summary only. Only limited summary data is available for this year.$5.61$0.11$5.50$1.44$0.98$0.46
2016Summary only. Only limited summary data is available for this year.$5.99$0.11$5.88$0.45$0.90$0.44
2015Summary only. Only limited summary data is available for this year.$6.41$0.09$6.32$0.90$0.81$0.09
2014Summary only. Only limited summary data is available for this year.$6.36$0.06$6.30$1.21$0.69$0.51
2013Summary only. Only limited summary data is available for this year.$6.00$0.07$5.93$1.40$0.87$0.53
2012Summary only. Only limited summary data is available for this year.$5.96$0.56$5.40$1.23$1.08$0.15
2011Summary only. Only limited summary data is available for this year.$5.85$0.60$5.26$0.52$0.84$0.32