Civic Intelligence

American Legion Post 217

EIN 91-0750108 • 501(c)19 • Cusick, WA

Profile

Provide assistance to veterans

P O Box 272Cusick, WA 99119

www.legion.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.02x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

50th percentile

2.5%

Faster asset growth than 50% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-63%

Faster revenue growth than 3% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$555,543

Up $27,998 (+5.3%) from 2023

Liabilities

Up

$5,372

Up $3,806 (+243%) from 2023

Net Assets

Up

$550,171

Up $24,192 (+4.6%) from 2023

Revenue

Up

$97,231

Up $15,732 (+19%) from 2023

Expenses

Up

$73,039

Up $3,867 (+5.6%) from 2023

Net Income

Up

$24,192

Up $11,865 (+96%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $321,582Liabilities 2011: $02011Assets 2012: $362,412Liabilities 2012: $02012Assets 2013: $360,451Liabilities 2013: $02013Assets 2014: $366,890Liabilities 2014: $02014Assets 2015: $359,015Liabilities 2015: $02015Assets 2016: $358,459Liabilities 2016: $02016Assets 2017: $339,379Liabilities 2017: $02017Assets 2018: $337,881Liabilities 2018: $0Net Assets 2018: $337,8812018Assets 2019: $332,384Liabilities 2019: $0Net Assets 2019: $332,3842019Assets 2020: $329,537Liabilities 2020: $1,213Net Assets 2020: $328,3242020Assets 2021: $384,308Liabilities 2021: $623Net Assets 2021: $383,6852021Assets 2022: $514,469Liabilities 2022: $817Net Assets 2022: $513,6522022Assets 2023: $527,545Liabilities 2023: $1,566Net Assets 2023: $525,9792023Assets 2024: $555,543Liabilities 2024: $5,372Net Assets 2024: $550,1712024

Highlighted filing

2024

Assets$555,543
Liabilities$5,372
Net Assets$550,171

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $44,028Expenses 2011: $58,569Net Income 2011: -$14,5412011Revenue 2012: $82,116Expenses 2012: $41,296Net Income 2012: $40,8202012Revenue 2013: $41,939Expenses 2013: $43,900Net Income 2013: -$1,9612013Revenue 2014: $59,117Expenses 2014: $52,678Net Income 2014: $6,4392014Revenue 2015: $45,417Expenses 2015: $53,112Net Income 2015: -$7,6952015Revenue 2016: $58,972Expenses 2016: $59,528Net Income 2016: -$5562016Revenue 2017: $90,069Expenses 2017: $109,705Net Income 2017: -$19,6362017Revenue 2018: $54,628Expenses 2018: $56,126Net Income 2018: -$1,4982018Revenue 2019: $50,983Expenses 2019: $56,480Net Income 2019: -$5,4972019Revenue 2020: $50,085Expenses 2020: $54,145Net Income 2020: -$4,0602020Revenue 2021: $117,545Expenses 2021: $62,184Net Income 2021: $55,3612021Revenue 2022: $222,676Expenses 2022: $92,709Net Income 2022: $129,9672022Revenue 2023: $81,499Expenses 2023: $69,172Net Income 2023: $12,3272023Revenue 2024: $97,231Expenses 2024: $73,039Net Income 2024: $24,1922024

Highlighted filing

2024

Revenue$97,231
Expenses$73,039
Net Income$24,192

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.56$0.05$5.50$0.97$0.73$0.24
2023Detailed filing. Detailed filing data is available for this year.$5.28$0.02$5.26$0.81$0.69$0.12
2022Detailed filing. Detailed filing data is available for this year.$5.14$0.01$5.14$2.23$0.93$1.30
2021Detailed filing. Detailed filing data is available for this year.$3.84$0.01$3.84$1.18$0.62$0.55
2020Detailed filing. Detailed filing data is available for this year.$3.30$0.01$3.28$0.50$0.54$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.32$0.00$3.32$0.51$0.56$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.38$0.00$3.38$0.55$0.56$0.01
2017Summary only. Only limited summary data is available for this year.$3.39$0.00$0.90$1.10$0.20
2016Summary only. Only limited summary data is available for this year.$3.58$0.00$0.59$0.60$0.01
2015Summary only. Only limited summary data is available for this year.$3.59$0.00$0.45$0.53$0.08
2014Summary only. Only limited summary data is available for this year.$3.67$0.00$0.59$0.53$0.06
2013Summary only. Only limited summary data is available for this year.$3.60$0.00$0.42$0.44$0.02
2012Summary only. Only limited summary data is available for this year.$3.62$0.00$0.82$0.41$0.41
2011Summary only. Only limited summary data is available for this year.$3.22$0.00$0.44$0.59$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$177,329
Mission and Program Overview

Mission

Provide assistance to veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$525,979$550,171▲ $24,192
Land, Buildings, and Equipment, Net$371,249$389,803▲ $18,554
Savings and Temporary Cash Investments$104,508$109,315▲ $4,807
Cash and Non-Interest-Bearing Accounts$51,788$56,425▲ $4,637
Total Assets$527,545$555,543▲ $27,998
Liabilities
Accounts Payable and Accrued Expenses$1,566$5,372▲ $3,806
Total Liabilities$1,566$5,372▲ $3,806
Net Assets / Fund Balance
Total Net Assets Fund Balance$525,979$550,171▲ $24,192
Total Liabilities and Net Assets / Fund Balance$527,545$555,543▲ $27,998

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$274,972-$274,972
Equipment$89,130$18,971$108,101
Other Land Buildings$17,701-$17,701
Land$8,000-$8,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hetaya BergerstromEmployeeFT$11,888$11,888

Board Members and Trustees

NameTitle
Danny Wylie1st Vice Commander
Phil Benzo2nd Vice Commander
Pete LandryAdjutantsecretary
Don KendrickChaplain
Jonathan BranomCommander
Todd AldersonFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,167
Program Service Revenue
$0
Investment Income
$4,807
Other Revenue
$45,257
All Other Contributions
$35,707
Change in Net Assets
$24,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,689
Salaries, Compensation, and Employee Benefits$24,130
Grants and Similar Amounts Paid$2,220
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,293--$21,293
Occupancy$12,422--$12,422
Insurance$9,140--$9,140
Other Expenses$7,606--$7,606
Depreciation Depletion$6,907--$6,907
Payments to Affiliates$4,605--$4,605
Fees for Services Accounting-$3,196-$3,196
Payroll Taxes$2,837--$2,837
Grants to Domestic Orgs$2,220--$2,220
Office Expenses$1,198--$1,198
Conferences and Meetings$177--$177
Total Functional Expenses$69,843$3,196$0$73,039
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,760
Fundraising Direct Expenses$8,001
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PO Co Fair$9,266$9,266$1,520$7,746
Total Events$20,760$20,760$8,001$12,759
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Members who joined this post prior to november 11, 1919 (or members who joined this post prior to the issuance of charter) shall be known as charter members.national policy requires that eligibility inquiries be submitted through the department. There is only one class of membership; honorary memberships are not authorized.

Member election for additional members Part VI line 7A

The membership committee shall have charge of all matters pertaining to the membership of the post, including the procuring of new members, reinstatements and eligibility.1. Eligibility to membership in this post shall be as prescribed by national constitution of the american legion.2. Application for membership shall be made in writing under such regulations as may from time to time be prescribed by post executive committee.3. All applications for membership shall be acted upon at the next post meeting following making of such application, and shall at such meeting, be accepted, rejected or referred for further investigation and consideration. If a majority of the members cast their vote against acceptance of said application, then such application shall be recorded as rejected.

Governing body decisions Part VI line 7B

The government and management of the post is entrusted to an executive committee of 10 members, to be known as the executive committee. The executive committee shall meet every month for organization and such other business as may come before it. Special meetings may be called by post commander.the post executive committee shall hire such employees as may be necessary; shall authorize and approve all expenditures; shall require adequate bonds from all persons having the custody of post funds; shall hear the reports of post committee chairs; and generally shall have charge of and be responsible for the management of the affairs of this post.

Form 990 governing body review Part VI line 11

No review was conducted or will be conducted.

Conflict of interest policy compliance Part VI line 12C

The organization has the right to expect that the decisions made by the department boards, officers, staff, and volunteers of the american legion are made objectively and in the best interest of the organization.whenever a post officer has a financial or personal interest in any matter comingbefore the post executive committee, the affected person shall a) fully disclose the nature of the interest and b)withdraw from discussion, lobbying, and voting on the matter. Any transaction or vote involving a potential conflict of interest shall be approved only when a majority of disinterested directors determine that it is in the best interest of thepost to do so. The minutes of meetings at which such votes are taken shall record such disclosure, abstention, and rationale for approval.

CEO executive director top management comp Part VI line 15A

The finance committee shall be charged with the administration of the financial policy, preparation of budget recommendations and supervision of receiving, disbursing and accounting of all post funds.the post executive committee shall hire such employees as may be necessary; shall authorize and approve all expenditures; shall require adequate bonds from all persons having the custody of post funds; shall hear the reports of post committee chairs; and generally shall have charge of and be responsible for the management of the affairs of this post.

Other officer or key employee compensation Part VI line 15B

The finance committee shall be charged with the administration of the financial policy, preparation of budget recommendations and supervision of receiving, disbursing and accounting of all post funds.the post executive committee shall hire such employees as may be necessary; shall authorize and approve all expenditures; shall require adequate bonds from all persons having the custody of post funds; shall hear the reports of post committee chairs; and generally shall have charge of and be responsible for the management of the affairs of this post.

Governing documents etc available to public Part VI line 19

Documents avalible upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 217
EIN
91-0750108
In Care Of
% JONATHAN BRANOM
Phone
5094451537
Address
P O BOX 272, CUSICK, WA 99119

Signing Officer

Name
Jonathan Branom
Title
Commander
Phone
2069990114
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Wa
Voting Board Members
138
Independent Board Members
0
Employees
3

Preparer

Firm
Selkirk Business Solutions LLC
Address
P O BOX 846, PRIEST RIVER, ID 83856
Preparer
Heather Wagoner
Phone
2084482941
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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/ExplanationTxt0MEMBERS WHO JOINED THIS POST PRIOR TO NOVEMBER 11, 1919 (OR MEMBERS WHO JOINED THIS POST PRIOR TO THE ISSUANCE OF CHARTER) SHALL BE KNOWN AS CHARTER MEMBERS.NATIONAL POLICY REQUIRES THAT ELIGIBILITY INQUIRIES BE SUBMITTED THROUGH THE DEPARTMENT. THERE IS ONLY ONE CLASS OF MEMBERSHIP; HONORARY MEMBERSHIPS ARE NOT AUTHORIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP COMMITTEE SHALL HAVE CHARGE OF ALL MATTERS PERTAINING TO THE MEMBERSHIP OF THE POST, INCLUDING THE PROCURING OF NEW MEMBERS, REINSTATEMENTS AND ELIGIBILITY.1. ELIGIBILITY TO MEMBERSHIP IN THIS POST SHALL BE AS PRESCRIBED BY NATIONAL CONSTITUTION OF THE AMERICAN LEGION.2. APPLICATION FOR MEMBERSHIP SHALL BE MADE IN WRITING UNDER SUCH REGULATIONS AS MAY FROM TIME TO TIME BE PRESCRIBED BY POST EXECUTIVE COMMITTEE.3. ALL APPLICATIONS FOR MEMBERSHIP SHALL BE ACTED UPON AT THE NEXT POST MEETING FOLLOWING MAKING OF SUCH APPLICATION, AND SHALL AT SUCH MEETING, BE ACCEPTED, REJECTED OR REFERRED FOR FURTHER INVESTIGATION AND CONSIDERATION. IF A MAJORITY OF THE MEMBERS CAST THEIR VOTE AGAINST ACCEPTANCE OF SAID APPLICATION, THEN SUCH APPLICATION SHALL BE RECORDED AS REJECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNMENT AND MANAGEMENT OF THE POST IS ENTRUSTED TO AN EXECUTIVE COMMITTEE OF 10 MEMBERS, TO BE KNOWN AS THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MEET EVERY MONTH FOR ORGANIZATION AND SUCH OTHER BUSINESS AS MAY COME BEFORE IT. SPECIAL MEETINGS MAY BE CALLED BY POST COMMANDER.THE POST EXECUTIVE COMMITTEE SHALL HIRE SUCH EMPLOYEES AS MAY BE NECESSARY; SHALL AUTHORIZE AND APPROVE ALL EXPENDITURES; SHALL REQUIRE ADEQUATE BONDS FROM ALL PERSONS HAVING THE CUSTODY OF POST FUNDS; SHALL HEAR THE REPORTS OF POST COMMITTEE CHAIRS; AND GENERALLY SHALL HAVE CHARGE OF AND BE RESPONSIBLE FOR THE MANAGEMENT OF THE AFFAIRS OF THIS POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS CONDUCTED OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS THE RIGHT TO EXPECT THAT THE DECISIONS MADE BY THE DEPARTMENT BOARDS, OFFICERS, STAFF, AND VOLUNTEERS OF THE AMERICAN LEGION ARE MADE OBJECTIVELY AND IN THE BEST INTEREST OF THE ORGANIZATION.WHENEVER A POST OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMINGBEFORE THE POST EXECUTIVE COMMITTEE, THE AFFECTED PERSON SHALL A) FULLY DISCLOSE THE NATURE OF THE INTEREST AND B)WITHDRAW FROM DISCUSSION, LOBBYING, AND VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THEPOST TO DO SO. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURE, ABSTENTION, AND RATIONALE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCE COMMITTEE SHALL BE CHARGED WITH THE ADMINISTRATION OF THE FINANCIAL POLICY, PREPARATION OF BUDGET RECOMMENDATIONS AND SUPERVISION OF RECEIVING, DISBURSING AND ACCOUNTING OF ALL POST FUNDS.THE POST EXECUTIVE COMMITTEE SHALL HIRE SUCH EMPLOYEES AS MAY BE NECESSARY; SHALL AUTHORIZE AND APPROVE ALL EXPENDITURES; SHALL REQUIRE ADEQUATE BONDS FROM ALL PERSONS HAVING THE CUSTODY OF POST FUNDS; SHALL HEAR THE REPORTS OF POST COMMITTEE CHAIRS; AND GENERALLY SHALL HAVE CHARGE OF AND BE RESPONSIBLE FOR THE MANAGEMENT OF THE AFFAIRS OF THIS POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCE COMMITTEE SHALL BE CHARGED WITH THE ADMINISTRATION OF THE FINANCIAL POLICY, PREPARATION OF BUDGET RECOMMENDATIONS AND SUPERVISION OF RECEIVING, DISBURSING AND ACCOUNTING OF ALL POST FUNDS.THE POST EXECUTIVE COMMITTEE SHALL HIRE SUCH EMPLOYEES AS MAY BE NECESSARY; SHALL AUTHORIZE AND APPROVE ALL EXPENDITURES; SHALL REQUIRE ADEQUATE BONDS FROM ALL PERSONS HAVING THE CUSTODY OF POST FUNDS; SHALL HEAR THE REPORTS OF POST COMMITTEE CHAIRS; AND GENERALLY SHALL HAVE CHARGE OF AND BE RESPONSIBLE FOR THE MANAGEMENT OF THE AFFAIRS OF THIS POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS AVALIBLE UPON REQUEST.
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/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN BRANOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02069990114
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
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ReturnHeader/Filer/InCareOfNm0% JONATHAN BRANOM
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SELKIRK BUSINESS SOLUTIONS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 846
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRIEST RIVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083856
ReturnHeader/PreparerPersonGrp/PhoneNum02084482941
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER WAGONER
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ReturnHeader/ReturnTs02025-05-12T15:15:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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