Civic Intelligence

American Legion Post 166

EIN 74-1110767 • 501(c)19 • Victoria, TX

Profile

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the memory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

PO Box 1751Victoria, TX 77902-1751
Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

6.7%

Higher net margin than 49% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

47th percentile

1.8%

Faster asset growth than 47% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-28%

Faster revenue growth than 10% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$477,401

Up $8,540 (+1.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$477,401

Up $8,540 (+1.8%) from 2023

Revenue

Down

$127,141

Down $48,312 (-28%) from 2023

Expenses

Up

$118,575

Up $17,102 (+17%) from 2023

Net Income

Down

$8,566

Down $65,414 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $299,969Liabilities 2016: $0Net Assets 2016: $299,9692016Assets 2017: $235,758Liabilities 2017: $0Net Assets 2017: $235,7582017Assets 2018: $219,146Liabilities 2018: $494Net Assets 2018: $218,6522018Assets 2019: $236,434Liabilities 2019: $0Net Assets 2019: $236,4342019Assets 2020: $288,109Liabilities 2020: $0Net Assets 2020: $288,1092020Assets 2021: $402,109Liabilities 2021: $0Net Assets 2021: $402,1092021Assets 2022: $394,907Liabilities 2022: $0Net Assets 2022: $394,9072022Assets 2023: $468,861Liabilities 2023: $0Net Assets 2023: $468,8612023Assets 2024: $477,401Liabilities 2024: $0Net Assets 2024: $477,4012024

Highlighted filing

2024

Assets$477,401
Liabilities$0
Net Assets$477,401

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $89,368Expenses 2016: $39,780Net Income 2016: $49,5882016Revenue 2017: $87,691Expenses 2017: $79,937Net Income 2017: $7,7542017Revenue 2018: $36,489Expenses 2018: $53,595Net Income 2018: -$17,1062018Revenue 2019: $71,193Expenses 2019: $53,411Net Income 2019: $17,7822019Revenue 2020: $125,302Expenses 2020: $73,627Net Income 2020: $51,6752020Revenue 2021: $202,140Expenses 2021: $88,123Net Income 2021: $114,0172021Revenue 2022: $110,128Expenses 2022: $117,305Net Income 2022: -$7,1772022Revenue 2023: $175,453Expenses 2023: $101,473Net Income 2023: $73,9802023Revenue 2024: $127,141Expenses 2024: $118,575Net Income 2024: $8,5662024

Highlighted filing

2024

Revenue$127,141
Expenses$118,575
Net Income$8,566

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 25, 2025
Return Version
2024v5.0
Gross Receipts
$1,376,555
Mission and Program Overview

Mission

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the memory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

The primary purpose of american legion post 166, victoria tx,is to assist disabled and needy war veterans, members of he u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the memory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$468,861$477,401▲ $8,540
Land, Buildings, and Equipment, Net$304,429$295,607▼ $8,822
Cash and Non-Interest-Bearing Accounts$115,767$128,791▲ $13,024
Prepaid Expenses and Deferred Charges$8,200$565▼ $7,635
Savings and Temporary Cash Investments$402$405▲ $3
Total Assets$468,861$477,401▲ $8,540
Other Assets Total$40,063$52,033▲ $11,970
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$468,861$477,401▲ $8,540
Total Liabilities and Net Assets / Fund Balance$468,861$477,401▲ $8,540

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$207,126$46,006$253,132
Land$78,990-$78,990
Equipment$4,013$11,661$15,674
Other Land Buildings$5,478$6,469$11,947
Other Assets Org$52,033--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Espiridion Castillo1st Vice COM
-2nd Vice COM
Sam PhillipsAdjutant
Larry ParisChaplain
Gary GayCommander
Chantelle GirdyFinancial of
Toni NardiniHistorian
-Judge Advoca
Les WeaverService Offi
Lydia PolancoSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$27,275
Program Service Revenue
$0
Investment Income
$69
Other Revenue
$99,797
All Other Contributions
$1,386
Change in Net Assets
$8,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,575
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
Occupancy---$29,328
Conferences and Meetings---$12,576
Payments to Affiliates---$11,487
Insurance---$9,396
Depreciation Depletion---$8,796
Fees for Services Accounting---$3,600
Other Expenses---$1,980
All Other Expenses---$1,795
Travel---$909
Office Expenses---$775
Total Functional Expenses$0$0$0$118,575
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$878,969
Gaming Direct Expenses$864,716
Fundraising Gross Income$470,242
Fundraising Direct Expenses$384,698
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bingo (regular)$374,741$374,741$384,698$-9,957
Bingo (donation$95,501$95,501-$95,501
Total Events$470,242$470,242$384,698$85,544
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 166
EIN
74-1110767
Phone
2545541111
Address
PO BOX 1751, VICTORIA, TX 77902-1751

Signing Officer

Name
Fred Sauseda
Title
Commander
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Mark L Westerman CPA
Address
106 NOTTINGHAM DR, VICTORIA, TX 77904-1710
Preparer
Mark L Westerman CPA
Phone
3615755627
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the memory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

Form 990, Page 1, Part I, Line 6

American military veterans volunteer their time to serve fellow veterans and the community as a whole.

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

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

Form 990, Part XI, Line 9

Book / tax depreciation difference -26

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY PURPOSE OF AMERICAN LEGION POST 166, VICTORIA TX, IS TO ASSIST DISABLED AND NEEDY WAR VETERANS, MEMBERS OF THE U.S. ARMED FORCES AND THEIR DEPENDENTS, AND, THE WIDOWS AND ORPHANS OF DECEASED VETERANS. IN KEEPING WITH SUCH A PURPOSE, THE POST SPONSORS AND PARTICIPATES IN ACTIVITIES OF A PATRIOTIC NATURE AND CONDUCTS PROGRAMS FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES. OTHER PURPOSES SERVED INCLUDE: PROVIDING ENTERTAINMENT, CARE, AND ASSISTANCE TO HOSPITALIZED VETERANS OR MEMBERS OF THE U.S. ARMED FORCES; CARRY ON PROGRAMS TO PERPETUATE THE MEMORY OF DECEASED VETERANS AND MEMBERS OF THE ARMED FORCES AND COMFORT THEIR SURVIVORS; CONDUCTING PROGRAMS FOR RELIGIOUS, CHARITABLE SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES. FINALLY, THE POST PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMERICAN MILITARY VETERANS VOLUNTEER THEIR TIME TO SERVE FELLOW VETERANS AND THE COMMUNITY AS A WHOLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRIMARY PURPOSE OF AMERICAN LEGION POST 166, VICTORIA TX, IS TO ASSIST DISABLED AND NEEDY WAR VETERANS, MEMBERS OF THE U.S. ARMED FORCES AND THEIR DEPENDENTS, AND, THE WIDOWS AND ORPHANS OF DECEASED VETERANS. IN KEEPING WITH SUCH A PURPOSE, THE POST SPONSORS AND PARTICIPATES IN ACTIVITIES OF A PATRIOTIC NATURE AND CONDUCTS PROGRAMS FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES. FINALLY, THE POST PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
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 XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-25
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O COMMANDER OR TREASURER
ReturnHeader/Filer/BusinessNameControlTxt0AMER
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0467781485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK L WESTERMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 NOTTINGHAM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VICTORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0779041710
ReturnHeader/PreparerPersonGrp/PhoneNum03615755627
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK L WESTERMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-28T08:24:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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