Civic Intelligence

The American Legion North Post 309 Inc

EIN 59-2733350 • 501(c)19 • Palmetto, FL

Profile

A war veterans organization established to provide assistance to disabled veterans and their families, promote the social welfare needs of the community and provide social and recreational activities for our veteran members,

2419 Bayshore RdPalmetto, FL 34221-6238

americanlegion.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • $500k-$1M nonprofits • Source year 2025

Net Margin

4th percentile

-95%

Higher net margin than 4% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

501(c)19 • $500k-$1M nonprofits • Source year 2025

Asset Growth

8th percentile

-13%

Faster asset growth than 8% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$624,447

Down $94,743 (-13%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$624,447

Down $94,743 (-13%) from 2024

Revenue

Up

$161,793

Up $45,140 (+39%) from 2024

Expenses

Up

$314,992

Up $112,063 (+55%) from 2024

Net Income

Down

-$153,199

Down $66,923 (-78%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $356,939Liabilities 2010: $0Net Assets 2010: $356,9392010Assets 2011: $367,548Liabilities 2011: $0Net Assets 2011: $367,5482011Assets 2012: $408,001Liabilities 2012: $0Net Assets 2012: $408,0012012Assets 2013: $439,293Liabilities 2013: $0Net Assets 2013: $439,2932013Assets 2014: $481,423Liabilities 2014: $0Net Assets 2014: $481,4232014Assets 2015: $497,997Liabilities 2015: $0Net Assets 2015: $497,9972015Assets 2016: $547,779Liabilities 2016: $0Net Assets 2016: $547,7792016Assets 2017: $621,776Liabilities 2017: $0Net Assets 2017: $621,7762017Assets 2019: $617,853Liabilities 2019: $0Net Assets 2019: $617,8532019Assets 2020: $567,679Liabilities 2020: $0Net Assets 2020: $567,6792020Assets 2021: $766,100Liabilities 2021: $0Net Assets 2021: $766,1002021Assets 2022: $691,296Liabilities 2022: $0Net Assets 2022: $691,2962022Assets 2023: $792,979Liabilities 2023: $0Net Assets 2023: $792,9792023Assets 2024: $719,190Liabilities 2024: $0Net Assets 2024: $719,1902024Assets 2025: $624,447Liabilities 2025: $0Net Assets 2025: $624,4472025

Highlighted filing

2025

Assets$624,447
Liabilities$0
Net Assets$624,447

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $102,347Expenses 2010: $53,451Net Income 2010: $48,8962010Revenue 2011: $118,576Expenses 2011: $107,967Net Income 2011: $10,6092011Revenue 2012: $113,266Expenses 2012: $72,813Net Income 2012: $40,4532012Revenue 2013: $117,541Expenses 2013: $86,249Net Income 2013: $31,2922013Revenue 2014: $144,500Expenses 2014: $163,179Net Income 2014: -$18,6792014Revenue 2015: $73,324Expenses 2015: $56,750Net Income 2015: $16,5742015Revenue 2016: $158,413Expenses 2016: $108,631Net Income 2016: $49,7822016Revenue 2017: $291,699Expenses 2017: $226,317Net Income 2017: $65,3822017Revenue 2019: $89,822Expenses 2019: $103,783Net Income 2019: -$13,9612019Revenue 2020: $67,524Expenses 2020: $126,499Net Income 2020: -$58,9752020Revenue 2021: $241,800Expenses 2021: $229,761Net Income 2021: $12,0392021Revenue 2022: $202,081Expenses 2022: $187,340Net Income 2022: $14,7412022Revenue 2023: $68,140Expenses 2023: $194,962Net Income 2023: -$126,8222023Revenue 2024: $116,653Expenses 2024: $202,929Net Income 2024: -$86,2762024Revenue 2025: $161,793Expenses 2025: $314,992Net Income 2025: -$153,1992025

Highlighted filing

2025

Revenue$161,793
Expenses$314,992
Net Income-$153,199

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.24$0.00$6.24$1.62$3.15$1.53
2024Detailed filing. Detailed filing data is available for this year.$7.19$0.00$7.19$1.17$2.03$0.86
2023Detailed filing. Detailed filing data is available for this year.$7.93$0.00$7.93$0.68$1.95$1.27
2022Detailed filing. Detailed filing data is available for this year.$6.91$0.00$6.91$2.02$1.87$0.15
2021Detailed filing. Detailed filing data is available for this year.$7.66$0.00$7.66$2.42$2.30$0.12
2020Summary only. Only limited summary data is available for this year.$5.68$0.00$5.68$0.68$1.26$0.59
2019Detailed filing. Detailed filing data is available for this year.$6.18$0.00$6.18$0.90$1.04$0.14
2017Detailed filing. Detailed filing data is available for this year.$6.22$0.00$6.22$2.92$2.26$0.65
2016Summary only. Only limited summary data is available for this year.$5.48$0.00$5.48$1.58$1.09$0.50
2015Summary only. Only limited summary data is available for this year.$4.98$0.00$4.98$0.73$0.57$0.17
2014Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$1.45$1.63$0.19
2013Detailed filing. Detailed filing data is available for this year.$4.39$0.00$4.39$1.18$0.86$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.00$4.08$1.13$0.73$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.00$3.68$1.19$1.08$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$0.00$3.57$1.02$0.53$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 2, 2025
Return Version
2024v5.2
Gross Receipts
$353,876
Mission and Program Overview

Mission

A war veterans organization established to provide assistance to disabled veterans and their families, promote the social welfare needs of the community and provide social and recreational activities for our veteran members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$719,190$624,447▼ $94,743
Savings and Temporary Cash Investments$458,180$353,868▼ $104,312
Land, Buildings, and Equipment, Net$252,655$252,655→ $0
Cash and Non-Interest-Bearing Accounts$8,355$17,924▲ $9,569
Total Assets$719,190$624,447▼ $94,743
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$719,190$624,447▼ $94,743
Total Liabilities and Net Assets / Fund Balance$719,190$624,447▼ $94,743

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,890$68,375-
Other Land Buildings$26,000--
Land$165,942--
Equipment$24,823$303,878-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gene HacemerTrustee
Ronald KucharskyTrustee
Roy W Hobbs1st Vice
William MccordCFO
Robin StiverssChaplain
Joe MabryCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$6,332
Program Service Revenue
$0
Investment Income
$3,044
Other Revenue
$152,417
Change in Net Assets
$-153,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$314,992
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$45,004--$45,004
All Other Expenses$28,007--$28,007
Depreciation Depletion-$17,478-$17,478
Other Expenses$11,037--$11,037
Fees for Services Accounting$8,720--$8,720
Office Expenses$1,317--$1,317
Travel$911--$911
Fees for Services Legal$648--$648
Total Functional Expenses$297,514$17,478$0$314,992
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$27,081
Gaming Gross Income$3,298
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

Members or stockholder classes and rights Part VI line 6

All members have the same classes and rigts the Post 309 American Legion organization is compsed of approximately 320 war-time verteran members with equal rights and control of all aspects of the organization and in annual election of officers. The elected officers make up the Executive Committee which exercises the executive authority of the organization between the regular monhly meetings. There are alsso two subsidiary programs, one (Sons of the American Legion, squadron 309)is composed of the sons and grandsons of war-time veterans (SAL) and two; ALR (The American Legion Riders, Chapter 309) which is composed of AL, SAL, and Ladies Auxiliary members, The members of each of these programs have the same equal rights and control within their respective programs with oversight P

Member election for additional members Part VI line 7A

All members heve the equal right to elect the officers on an annual basis hand the right to approve or disapprove additional members at the monthly membership meetings.

Governing body decisions Part VI line 7B

all members have equal rights to approve of disapprove all the decisions and expenses of the governing Executive Committtee on a monthly basis.

Governing body meeting documentation Part VI line 8A

Committee meeting minutes are kept and their reports are presented to the officers or membership for their review and approval.

Committee meeting documentation Part VI line 8B

A war veterans organization established to provide assistance to disabled veterans and their families, promote the social welfare needs of the community and provede social and redreational activities for our veteran members

Form 990 governing body review Part VI line 11

no revew wass conducted or will e conducted the draft 990 in presented for Exective Committe review at the monthly Executive Committee meeting prior to the actual filing. Each officer has the right to propose any amendments of alterations the deem advisable prior to submission.

Governing documents etc available to public Part VI line 19

Upon Rewuest Documents are available to the public, Governing documents are available on the Americcan Legion Naational and State websites upon request. Financial Statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The American Legion North Post 309 Inc
EIN
59-2733350
In Care Of
% JOE MABRY
Phone
9417228689
Address
2419 BAYSHORE RD, Palmetto, FL 34221-6238

Signing Officer

Name
Joe Mabry
Title
Cammander
Phone
9417228689
Signed
2025-12-02
Discuss with paid preparer
No

Organization Details

Principal Officer
Joe Mabry
Formed
1986
Legal Domicile
Fl
Voting Board Members
685
Independent Board Members
685
Employees
0
Volunteers
685

Preparer

Firm
Weber & Associates Accounting & Tax
Address
738 10TH STREET WEST, Palmetto, FL 34221
Preparer
Richard G Weber
Phone
9417293343
Supplemental Narrative

Additional Explanations

General explanation attachment

schedule XI, Line 8, Prior Period Adjustment entered to account for differencee on balance sheet.

Raw XML Appendix334 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All members have the same classes and rigts the Post 309 American Legion organization is compsed of approximately 320 war-time verteran members with equal rights and control of all aspects of the organization and in annual election of officers. The elected officers make up the Executive Committee which exercises the executive authority of the organization between the regular monhly meetings. There are alsso two subsidiary programs, one (Sons of the American Legion, squadron 309)is composed of the sons and grandsons of war-time veterans (SAL) and two; ALR (The American Legion Riders, Chapter 309) which is composed of AL, SAL, and Ladies Auxiliary members, The members of each of these programs have the same equal rights and control within their respective programs with oversight P
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members heve the equal right to elect the officers on an annual basis hand the right to approve or disapprove additional members at the monthly membership meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2all members have equal rights to approve of disapprove all the decisions and expenses of the governing Executive Committtee on a monthly basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Committee meeting minutes are kept and their reports are presented to the officers or membership for their review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A war veterans organization established to provide assistance to disabled veterans and their families, promote the social welfare needs of the community and provede social and redreational activities for our veteran members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5no revew wass conducted or will e conducted the draft 990 in presented for Exective Committe review at the monthly Executive Committee meeting prior to the actual filing. Each officer has the right to propose any amendments of alterations the deem advisable prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon Rewuest Documents are available to the public, Governing documents are available on the Americcan Legion Naational and State websites upon request. Financial Statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7schedule XI, Line 8, Prior Period Adjustment entered to account for differencee on balance sheet.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOE MABRY
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE AMERICAN LEGION NORTH POST 309 INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEBER & ASSOCIATES ACCOUNTING & TAX
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD G WEBER
ReturnHeader/ReturnTs02026-01-02T10:50:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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