Civic Intelligence

D N Mcqueen Post 103 the American Legion Inc

990 • Fiscal year 2025 • EIN 59-6200903

Jul 01, 2024 to Jun 30, 2025 • Filed on Aug 07, 2025

2101 Taylor RdPunta Gorda, FL 33950

(941) 639-5299

Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.00x

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

7.0%

Higher net margin than 49% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2025 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2025

Asset Growth

6th percentile

-16%

Faster asset growth than 6% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-50%

Faster revenue growth than 8% of similar nonprofits.

2025 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$651,162

Down $122,831 (-16%) from 2024

Net Assets

Down

$651,162

Down $108,015 (-14%) from 2024

Liabilities

Down

$0

Down $14,816 (-100%) from 2024

Revenue

Down

$871,824

Down $862,889 (-50%) from 2024

Expenses

Down

$810,867

Down $660,109 (-45%) from 2024

Net Income

Down

$60,957

Down $202,780 (-77%) from 2024

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $198,799Liabilities 2011: $4,442Net Assets 2011: $194,3572011Assets 2012: $195,733Liabilities 2012: $3,970Net Assets 2012: $191,7632012Assets 2013: $197,254Liabilities 2013: $5,505Net Assets 2013: $191,7492013Assets 2014: $229,231Liabilities 2014: $3,984Net Assets 2014: $225,2472014Assets 2015: $289,526Liabilities 2015: $5,046Net Assets 2015: $284,4802015Assets 2016: $340,667Liabilities 2016: $5,664Net Assets 2016: $335,0032016Assets 2017: $395,070Liabilities 2017: $2,886Net Assets 2017: $392,1842017Assets 2018: $425,216Liabilities 2018: $1,860Net Assets 2018: $423,3562018Assets 2019: $380,474Liabilities 2019: $2,472Net Assets 2019: $378,0022019Assets 2020: $366,879Liabilities 2020: $26,401Net Assets 2020: $340,4782020Assets 2021: $359,395Liabilities 2021: $3,397Net Assets 2021: $355,9982021Assets 2022: $353,119Liabilities 2022: $10,903Net Assets 2022: $342,2162022Assets 2023: $521,043Liabilities 2023: $25,603Net Assets 2023: $495,4402023Assets 2024: $773,993Liabilities 2024: $14,816Net Assets 2024: $759,1772024Assets 2025: $651,162Liabilities 2025: $0Net Assets 2025: $651,1622025

Highlighted filing

2025

Assets$651,162
Liabilities$0
Net Assets$651,162

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $521,2072011Expenses 2012: $498,2712012Expenses 2013: $522,1012013Revenue 2014: $554,301Expenses 2014: $520,804Net Income 2014: $33,4972014Revenue 2015: $556,154Expenses 2015: $496,921Net Income 2015: $59,2332015Revenue 2016: $676,377Expenses 2016: $625,853Net Income 2016: $50,5242016Revenue 2017: $638,093Expenses 2017: $580,912Net Income 2017: $57,1812017Revenue 2018: $588,074Expenses 2018: $556,902Net Income 2018: $31,1722018Revenue 2019: $524,331Expenses 2019: $569,685Net Income 2019: -$45,3542019Revenue 2020: $476,312Expenses 2020: $513,838Net Income 2020: -$37,5262020Revenue 2021: $667,795Expenses 2021: $676,976Net Income 2021: -$9,1812021Revenue 2022: $946,819Expenses 2022: $960,603Net Income 2022: -$13,7842022Revenue 2023: $1,312,450Expenses 2023: $1,159,226Net Income 2023: $153,2242023Revenue 2024: $1,734,713Expenses 2024: $1,470,976Net Income 2024: $263,7372024Revenue 2025: $871,824Expenses 2025: $810,867Net Income 2025: $60,9572025

Highlighted filing

2025

Revenue$871,824
Expenses$810,867
Net Income$60,957
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,844,779
Mission and Program Overview

Mission

FRATERNAL AND CHARITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$759,177$651,162▼ $108,015
Savings and Temporary Cash Investments$566,069$0▼ $566,069
Land, Buildings, and Equipment, Net$184,497$329,925▲ $145,428
Cash and Non-Interest-Bearing Accounts$2,000$321,237▲ $319,237
Inventories for Sale or Use$20,427$0▼ $20,427
Prepaid Expenses and Deferred Charges$1,000$0▼ $1,000
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$773,993$651,162▼ $122,831
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$14,816--
Total Liabilities$14,816$0▼ $14,816
Net Assets / Fund Balance
Total Net Assets Fund Balance$759,177$651,162▼ $108,015
Total Liabilities and Net Assets / Fund Balance$773,993$651,162▼ $122,831

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$260,507$762,989$1,023,496
Land$36,989-$36,989
Leasehold Improvements$32,429$1,004$33,433
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carl ShawTrustee
John DollingerTrustee
Mel WilsonTrustee
Michael Sears1st Vice Comman
Vicki Dean2nd Vice Comman
George SternAdjutant
Charlie MooresChaplin
Eric E LoydCommander
Albert MuellerExec. Committee
Mike StowExec. Committee
Steve AllenExec. Committee
Kevin UrbanFinance Officer
Karyn AllenHist & Svc Off
Jocene HendersonService Officer
Tom FascioSgt.-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$315,359
Program Service Revenue
$17,103
Investment Income
$0
Other Revenue
$539,362
All Other Contributions
$253,145
Change in Net Assets
$60,957
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$643,744
Salaries, Compensation, and Employee Benefits$137,757
Grants and Similar Amounts Paid$29,366
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$111,367--$111,367
Office Expenses$84,838--$84,838
All Other Expenses$52,166--$52,166
Insurance$49,101--$49,101
Other Expenses$37,251--$37,251
Payroll Taxes$26,390--$26,390
Depreciation Depletion$26,126--$26,126
Grants to Domestic Orgs$16,123--$16,123
Grants to Domestic Individuals$13,243--$13,243
Conferences and Meetings$10,016--$10,016
Fees for Services Legal$9,405--$9,405
Travel$1,820--$1,820
Total Functional Expenses$810,867$0$0$810,867
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fl Dept American LegionOrlando, FL--$7,173
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$370,838
Gaming Direct Expenses$212,852
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Dn Mcqueen Post 103
EIN
59-6200903
Phone
9416395299
Address
2101 TAYLOR RD, PUNTA GORDA, FL 33950

Signing Officer

Name
Eric E Loyd
Title
Commander
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric E Loyd
Formed
1964
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
0
Employees
29

Preparer

Firm
Ashley Brown & Smith CPAS PA
Address
366 E Olympia Ave, Punta Gorda, FL 33950
Preparer
Tony J Smith
Phone
9416396600
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt01
IRS990/LandBldgEquipAccumDeprecAmt0763993
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0184497
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0329925
IRS990/LandBldgEquipCostOrOtherBssAmt01093918
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt062214
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FRATERNAL AND CHARITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0759177
IRS990/NetAssetsOrFundBalancesEOYAmt0651162
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0157986
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0157986
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0381376
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0381376
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt084838
IRS990/OfficeExpensesGrp/TotalAmt084838
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0POST EXPENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MANTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt0231920
IRS990/OtherExpensesGrp/ProgramServicesAmt178316
IRS990/OtherExpensesGrp/ProgramServicesAmt262785
IRS990/OtherExpensesGrp/ProgramServicesAmt337251
IRS990/OtherExpensesGrp/TotalAmt0231920
IRS990/OtherExpensesGrp/TotalAmt178316
IRS990/OtherExpensesGrp/TotalAmt262785
IRS990/OtherExpensesGrp/TotalAmt337251
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0111367
IRS990/OtherSalariesAndWagesGrp/TotalAmt0111367
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt026390
IRS990/PayrollTaxesGrp/TotalAmt026390
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ERIC E LOYD
IRS990/PriorPeriodAdjustmentsAmt0-168972
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017103
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017103
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt038326
IRS990/PYInvestmentIncomeAmt01582
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01126744
IRS990/PYProgramServiceRevenueAmt01733131
IRS990/PYRevenuesLessExpensesAmt0263737
IRS990/PYSalariesCompEmpBnftPaidAmt0305906
IRS990/PYTotalExpensesAmt01470976
IRS990/PYTotalRevenueAmt01734713
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt060957
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0759177
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0651162
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0566069
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0260507
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0762989
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01023496
IRS990ScheduleD/LandGrp/BookValueAmt036989
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036989
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032429
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01004
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033433
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0329925
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0171262
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0171262
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0212852
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt02435
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0308631
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt059772
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0370838
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0157986
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt029287
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt041590
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0409
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt011894
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0ALL GAMES ARE RUN BY 100% OF VOLUNTEER HOURS AND PLAYED ONLY BY MEMBERS.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0STM01
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt013243
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0VETERAN ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt021
IRS990ScheduleI/RecipientTable/CashGrantAmt07173
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FL DEPT AMERICAN LEGION
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01912 LEE RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ORLANDO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd032810

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.87$0.81$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.01$0.76$1.73$1.47$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.03$0.50$1.31$1.16$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.01$0.34$0.95$0.96$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.67$0.68$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.03$0.34$0.48$0.51$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.52$0.57$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.42$0.59$0.56$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.39$0.64$0.58$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.34$0.68$0.63$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.56$0.50$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.00$0.23$0.55$0.52$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$0.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.19$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.19$0.52