Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
American Legion Post 168
EIN 93-0362839 • 501(c)19 • Cannon Beach, OR
Profile
The organization provides social and recreational activities for its members, grants scholarship assistance to students, promotes the social welfare of the community, and sponsors or participates in patriotic activities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.09x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Down$115,919
Down $4,505 (-3.7%) from 2023
Liabilities
Down$10,212
Down $98 (-1.0%) from 2023
Net Assets
Down$105,707
Down $4,407 (-4.0%) from 2023
Revenue
Down$88,388
Down $22,735 (-20%) from 2023
Expenses
Up$92,795
Up $13,469 (+17%) from 2023
Net Income
Down-$4,407
Down $36,204 (-114%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $115,919
- Liabilities
- $10,212
- Net assets
- $105,707
- Revenue
- $88,388
- Expenses
- $92,795
- Net income
- -$4,407
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 31, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $399,415
Mission and Program Overview
Mission
The organization provides social and recreational activities for its members, grants scholarship assistance to students, promotes the social welfare of the community, and sponsors or participates in patriotic activities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $33,840 | $54,429 | ▲ $20,589 |
| Cash and Non-Interest-Bearing Accounts | $46,874 | $33,713 | ▼ $13,161 |
| Savings and Temporary Cash Investments | $34,236 | $22,303 | ▼ $11,933 |
| Inventories for Sale or Use | $5,394 | $5,394 | → $0 |
| 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 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $120,424 | $115,919 | ▼ $4,505 |
| Other Assets Total | $80 | $80 | → $0 |
| Liabilities | |||
| Other Liabilities | $8,541 | $8,191 | ▼ $350 |
| Accounts Payable and Accrued Expenses | $1,769 | $2,021 | ▲ $252 |
| Total Liabilities | $10,310 | $10,212 | ▼ $98 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $90,018 | $95,711 | ▲ $5,693 |
| Net Assets With Donor Restrictions | $20,096 | $9,996 | ▼ $10,100 |
| Total Net Assets Fund Balance | $110,114 | $105,707 | ▼ $4,407 |
| Total Liabilities and Net Assets / Fund Balance | $120,424 | $115,919 | ▼ $4,505 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $19,921 | $46,193 | $66,114 |
| Leasehold Improvements | $16,090 | $35,971 | $52,061 |
| Other Land Buildings | $3,418 | $26,289 | $29,707 |
| Land | $15,000 | - | $15,000 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Eric Reiter | 1st Vice Comndr |
| Carlie Gilligan | 2nd Vice Comndr |
| Agris Pavlovskis | Adjutant |
| Mike Dwyer | Chaplain |
| Donald Boehm | Commander |
| Louis Jaffe | Finance Officer |
| Bob Peterson | Sgt at Arms |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $27,168
- Program Service Revenue
- $0
- Investment Income
- $6
- Other Revenue
- $61,214
- All Other Contributions
- $9,791
- Change in Net Assets
- $-4,407
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $82,325 |
| Other Expenses | $8,620 |
| Grants and Similar Amounts Paid | $1,850 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $73,769 | - | - | $73,769 |
| Occupancy | $34,679 | - | - | $34,679 |
| Insurance | $18,142 | - | - | $18,142 |
| Payroll Taxes | $8,556 | - | - | $8,556 |
| Depreciation Depletion | $6,886 | - | - | $6,886 |
| Fees for Services Accounting | - | $6,369 | - | $6,369 |
| Grants to Domestic Orgs | $1,850 | - | - | $1,850 |
| Other Expenses | $304 | $50 | - | $304 |
| Fees for Services Other | $199 | - | - | $199 |
| Office Expenses | - | $76 | - | $76 |
| Conferences and Meetings | $60 | - | - | $60 |
| All Other Expenses | $-64,913 | $83 | - | $-64,830 |
| Total Functional Expenses | $86,057 | $6,738 | $0 | $92,795 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- Yes
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $196,568 |
| Gaming Direct Expenses | $162,998 |
| Fundraising Gross Income | $45,986 |
| Fundraising Direct Expenses | $34,649 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Dinners | $44,027 | $44,027 | $10,662 | $33,365 |
| Total Events | $44,027 | $44,027 | $34,649 | $9,378 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Liabilities | $8,191 |
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
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Persons who qualify for membership as a result of military service may join the post by completing an application and paying the membership fee.”
Form 990, Part VI, Section B, Line 11B
“Return is reviewed by Finance Officer prior to signing.”
Form 990, Part VI, Section C, Line 19
“Documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 168
- EIN
- 93-0362839
- Phone
- 5034362973
- Address
- PO Box 593, Cannon Beach, OR 97110