Civic Intelligence

American Legion Post 155 Inc

EIN 59-6200384 • 501(c)19 • Crystal River, FL

Profile

Today there is no accurate record of the total number of veterans' organizations, but among them all, none has grown so large or has exercised such wide influence as the american legion. None is so intimately identified with the word "veteran". Congress chartered the american legion in 1919 as a patriotic, mutual-help, war-time veterans organization. A community-service organization which now numbers nearly 3 million members -- men and women -- in nearly 15,000 american legion posts worldwide. These posts are organized into 55 departments -- one each for the 50 states, the district of columbia, puerto rico, france, mexico, and the philippines. The american legion's national headquarters is in indianapolis, indiana, with additional offices in washington, dc. In addition to thousands of volunteers serving in leadership and program implementation capacities in local communities to the legion's standing national commissions and committees, the national organization has a regular full-time

6585 W Gulf To Lake HwyCrystal River, FL 34429

www.flpost155.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

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

Liabilities / Revenue

40th percentile

0.00x

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

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

Net Margin

62nd percentile

12%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

87th percentile

21%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

5th percentile

-51%

Faster revenue growth than 5% of similar nonprofits.

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

Assets

Up

$998,446

Up $171,892 (+21%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$998,446

Up $171,892 (+21%) from 2024

Revenue

Down

$449,342

Down $469,174 (-51%) from 2024

Expenses

Down

$396,317

Down $285,586 (-42%) from 2024

Net Income

Down

$53,025

Down $183,588 (-78%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $94,469Liabilities 2011: $5,515Net Assets 2011: $88,9542011Assets 2012: $184,638Liabilities 2012: $528Net Assets 2012: $184,1102012Assets 2013: $178,935Liabilities 2013: $1,847Net Assets 2013: $177,0882013Assets 2014: $199,175Liabilities 2014: $2,559Net Assets 2014: $196,6162014Assets 2015: $247,139Liabilities 2015: $1,978Net Assets 2015: $245,1612015Assets 2016: $263,111Liabilities 2016: $4,132Net Assets 2016: $258,9792016Assets 2017: $237,649Liabilities 2017: $2,632Net Assets 2017: $235,0172017Assets 2018: $226,406Liabilities 2018: $2,631Net Assets 2018: $223,7752018Assets 2019: $229,481Liabilities 2019: $3,131Net Assets 2019: $226,3502019Assets 2020: $245,187Liabilities 2020: $24,132Net Assets 2020: $221,0552020Assets 2021: $327,018Liabilities 2021: $4,131Net Assets 2021: $322,8872021Assets 2022: $446,590Liabilities 2022: $14,801Net Assets 2022: $431,7892022Assets 2023: $537,582Liabilities 2023: $0Net Assets 2023: $537,5822023Assets 2024: $826,554Liabilities 2024: $0Net Assets 2024: $826,5542024Assets 2025: $998,446Liabilities 2025: $0Net Assets 2025: $998,4462025

Highlighted filing

2025

Assets$998,446
Liabilities$0
Net Assets$998,446

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $202,104Expenses 2011: $188,726Net Income 2011: $13,3782011Revenue 2012: $372,964Expenses 2012: $183,164Net Income 2012: $189,8002012Revenue 2013: $180,453Expenses 2013: $190,568Net Income 2013: -$10,1152013Revenue 2014: $192,874Expenses 2014: $173,346Net Income 2014: $19,5282014Revenue 2015: $227,489Expenses 2015: $186,639Net Income 2015: $40,8502015Revenue 2016: $408,251Expenses 2016: $397,528Net Income 2016: $10,7232016Revenue 2017: $422,718Expenses 2017: $448,331Net Income 2017: -$25,6132017Revenue 2018: $437,728Expenses 2018: $449,622Net Income 2018: -$11,8942018Revenue 2019: $488,185Expenses 2019: $485,365Net Income 2019: $2,8202019Revenue 2020: $313,558Expenses 2020: $319,041Net Income 2020: -$5,4832020Revenue 2021: $553,078Expenses 2021: $451,472Net Income 2021: $101,6062021Revenue 2022: $940,495Expenses 2022: $831,141Net Income 2022: $109,3542022Revenue 2023: $909,293Expenses 2023: $638,515Net Income 2023: $270,7782023Revenue 2024: $918,516Expenses 2024: $681,903Net Income 2024: $236,6132024Revenue 2025: $449,342Expenses 2025: $396,317Net Income 2025: $53,0252025

Highlighted filing

2025

Revenue$449,342
Expenses$396,317
Net Income$53,025

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.98$0.00$9.98$4.49$3.96$0.53
2024Detailed filing. Detailed filing data is available for this year.$8.27$0.00$8.27$9.19$6.82$2.37
2023Detailed filing. Detailed filing data is available for this year.$5.38$0.00$5.38$9.09$6.39$2.71
2022Detailed filing. Detailed filing data is available for this year.$4.47$0.15$4.32$9.40$8.31$1.09
2021Detailed filing. Detailed filing data is available for this year.$3.27$0.04$3.23$5.53$4.51$1.02
2020Detailed filing. Detailed filing data is available for this year.$2.45$0.24$2.21$3.14$3.19$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.29$0.03$2.26$4.88$4.85$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.26$0.03$2.24$4.38$4.50$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.38$0.03$2.35$4.23$4.48$0.26
2016Detailed filing. Detailed filing data is available for this year.$2.63$0.04$2.59$4.08$3.98$0.11
2015Summary only. Only limited summary data is available for this year.$2.47$0.02$2.45$2.27$1.87$0.41
2014Summary only. Only limited summary data is available for this year.$1.99$0.03$1.97$1.93$1.73$0.20
2013Summary only. Only limited summary data is available for this year.$1.79$0.02$1.77$1.80$1.91$0.10
2012Summary only. Only limited summary data is available for this year.$1.85$0.01$1.84$3.73$1.83$1.90
2011Summary only. Only limited summary data is available for this year.$0.94$0.06$0.89$2.02$1.89$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Jun 30, 2025
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$449,342
Mission and Program Overview

Mission

Today there is no accurate record of the total number of veterans' organizations, but among them all, none has grown so large or has exercised such wide influence as the american legion. None is so intimately identified with the word "veteran". Congress chartered the american legion in 1919 as a patriotic, mutual-help, war-time veterans organization. A community-service organization which now numbers nearly 3 million members -- men and women -- in nearly 15,000 american legion posts worldwide. These posts are organized into 55 departments -- one each for the 50 states, the district of columbia, puerto rico, france, mexico, and the philippines. The american legion's national headquarters is in indianapolis, indiana, with additional offices in washington, dc. In addition to thousands of volunteers serving in leadership and program implementation capacities in local communities to the legion's standing national commissions and committees, the national organization has a regular full-time

- organization's mission today there is no accurate record of the total number of veterans' organizations, but among them all, none has grown so large or has exercised such wide influence as the american legion. None is so intimately identified with the word "veteran". Congress chartered the american legion in 1919 as a patriotic, mutual-help, war-time veterans organization. A community-service organization which now numbers nearly 3 million members -- men and women -- in nearly 15,000 american legion posts worldwide. These posts are organized into 55 departments -- one each for the 50 states, the district of columbia, puerto rico, france, mexico, and the philippines. The american legion's national headquarters is in indianapolis, indiana, with additional offices in washington, dc. In addition to thousands of volunteers serving in leadership and program implementation capacities in local communities to the legion's standing national commissions and committees, the national organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$826,554$998,446▲ $171,892
Savings and Temporary Cash Investments-$869,999-
Land, Buildings, and Equipment, Net-$116,215-
Cash and Non-Interest-Bearing Accounts$826,554$12,232▼ $814,322
Total Assets$826,554$998,446▲ $171,892
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$826,554$998,446▲ $171,892
Total Liabilities and Net Assets / Fund Balance$826,554$998,446▲ $171,892

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$116,215$670,564$786,779
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$46,753
Program Service Revenue
$378,282
Investment Income
$24,307
Other Revenue
$0
All Other Contributions
$40,788
Change in Net Assets
$53,025
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,998
Salaries, Compensation, and Employee Benefits$79,319
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,293$22,309-$67,602
All Other Expenses$42,101--$42,101
Other Expenses$19,046$4,762-$23,808
Payroll Taxes$7,850$3,867-$11,717
Insurance$5,317$2,619-$7,936
Conferences and Meetings$6,165--$6,165
Depreciation Depletion$4,041--$4,041
Fees for Services Accounting-$1,000-$1,000
Total Functional Expenses$342,710$53,607$0$396,317
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

REVIEW BY THE MEMBERSHIP

Form 990, Page 6, Part VI, Line 19

PRIVIDED ON REQUEST

Filing and Contact Details

Filer

Filer Name
American Legion Post 155 Inc
EIN
59-6200384
Phone
3527956526
Address
6585 W GULF TO LAKE HWY, CRYSTAL RIVER, FL 34429

Signing Officer

Name
Kathy Hockenberry
Title
Treasurer
Phone
3527956526
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Hockenberry
Formed
1972
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
66
Employees
13
Volunteers
60

Preparer

Firm
Schlumberger-jones CPA & Co
Address
6220 W CORPORATE OAKS DR, CRYSTAL RIVER, FL 34429
Preparer
Robert Schlumberger
Phone
3527953691
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

- organization's mission today there is no accurate record of the total number of veterans' organizations, but among them all, none has grown so large or has exercised such wide influence as the american legion. None is so intimately identified with the word "veteran". Congress chartered the american legion in 1919 as a patriotic, mutual-help, war-time veterans organization. A community-service organization which now numbers nearly 3 million members -- men and women -- in nearly 15,000 american legion posts worldwide. These posts are organized into 55 departments -- one each for the 50 states, the district of columbia, puerto rico, france, mexico, and the philippines. The american legion's national headquarters is in indianapolis, indiana, with additional offices in washington, dc. In addition to thousands of volunteers serving in leadership and program implementation capacities in local communities to the legion's standing national commissions and committees, the national organization has a regular full-time staff of about 300 employees. The membership of the american legion is comprised of men and women who have served their country on honorable federal active duty service with the u.s. Armed forces during a hostile conflict. Because eligibility dates remain open at this time, all members of the u.s. Armed forces are eligible to join the american legion until the date of the end of hostilities, as determined by the government of the united states

Form 990, Page 2, Part III, Line 3

Food & amusement for members

Form 990, Page 2, Part III, Line 4D

SERVIXCES TO MEMBERS

Form 990, Part IX, Line 24E

Donations 22,306 0 0 utilities 15,681 0 0 membership per capita 4,114 0 0 total 42,101 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -901 unrealizes invement value change 119,768 total 118,867

Raw XML Appendix278 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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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0116215
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0670564
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0786779
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0- ORGANIZATION'S MISSION TODAY THERE IS NO ACCURATE RECORD OF THE TOTAL NUMBER OF VETERANS' ORGANIZATIONS, BUT AMONG THEM ALL, NONE HAS GROWN SO LARGE OR HAS EXERCISED SUCH WIDE INFLUENCE AS THE AMERICAN LEGION. NONE IS SO INTIMATELY IDENTIFIED WITH THE WORD "VETERAN". CONGRESS CHARTERED THE AMERICAN LEGION IN 1919 AS A PATRIOTIC, MUTUAL-HELP, WAR-TIME VETERANS ORGANIZATION. A COMMUNITY-SERVICE ORGANIZATION WHICH NOW NUMBERS NEARLY 3 MILLION MEMBERS -- MEN AND WOMEN -- IN NEARLY 15,000 AMERICAN LEGION POSTS WORLDWIDE. THESE POSTS ARE ORGANIZED INTO 55 DEPARTMENTS -- ONE EACH FOR THE 50 STATES, THE DISTRICT OF COLUMBIA, PUERTO RICO, FRANCE, MEXICO, AND THE PHILIPPINES. THE AMERICAN LEGION'S NATIONAL HEADQUARTERS IS IN INDIANAPOLIS, INDIANA, WITH ADDITIONAL OFFICES IN WASHINGTON, DC. IN ADDITION TO THOUSANDS OF VOLUNTEERS SERVING IN LEADERSHIP AND PROGRAM IMPLEMENTATION CAPACITIES IN LOCAL COMMUNITIES TO THE LEGION'S STANDING NATIONAL COMMISSIONS AND COMMITTEES, THE NATIONAL ORGANIZATION HAS A REGULAR FULL-TIME STAFF OF ABOUT 300 EMPLOYEES. THE MEMBERSHIP OF THE AMERICAN LEGION IS COMPRISED OF MEN AND WOMEN WHO HAVE SERVED THEIR COUNTRY ON HONORABLE FEDERAL ACTIVE DUTY SERVICE WITH THE U.S. ARMED FORCES DURING A HOSTILE CONFLICT. BECAUSE ELIGIBILITY DATES REMAIN OPEN AT THIS TIME, ALL MEMBERS OF THE U.S. ARMED FORCES ARE ELIGIBLE TO JOIN THE AMERICAN LEGION UNTIL THE DATE OF THE END OF HOSTILITIES, AS DETERMINED BY THE GOVERNMENT OF THE UNITED STATES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOOD & AMUSEMENT FOR MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SERVIXCES TO MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIVIDED ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DONATIONS 22,306 0 0 UTILITIES 15,681 0 0 MEMBERSHIP PER CAPITA 4,114 0 0 TOTAL 42,101 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -901 UNREALIZES INVEMENT VALUE CHANGE 119,768 TOTAL 118,867
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0342710
IRS990/TotalFunctionalExpensesGrp/TotalAmt0396317
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalProgramServiceRevenueAmt0378282
IRS990/TotalRevenueGrp/ExclusionAmt0378282
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0449342
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0826554
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0998446
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IRS990/WebsiteAddressTxt0HTTP://WWW.FLPOST155.ORG/
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY HOCKENBERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03527956526
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 155 INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0596200384
ReturnHeader/Filer/PhoneNum03527956526
ReturnHeader/Filer/USAddress/AddressLine1Txt06585 W GULF TO LAKE HWY
ReturnHeader/Filer/USAddress/CityNm0CRYSTAL RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034429
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592908546
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHLUMBERGER-JONES CPA & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06220 W CORPORATE OAKS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRYSTAL RIVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034429
ReturnHeader/PreparerPersonGrp/PhoneNum03527953691
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT SCHLUMBERGER
ReturnHeader/ReturnTs02025-11-18T13:24:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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