Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Frank Gallino Post No 130 the American Legion Inc
EIN 94-6084616 • 501(c)19 • Grass Valley, CA
Profile
Provide support to local charities and to the veterans of our community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
17th percentile
Higher net margin than 17% 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
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Down$109,735
Down $14,381 (-12%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$109,735
No earlier filing loaded for comparison.
Revenue
Up$51,951
Up $8,383 (+19%) from 2024
Expenses
Up$65,859
Up $14,770 (+29%) from 2024
Net Income
Down-$13,908
Down $6,387 (-85%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZSummary only. Only limited summary data is available for this year.
- Assets
- $109,735
- Liabilities
- -
- Net assets
- $109,735
- Revenue
- $51,951
- Expenses
- $65,859
- Net income
- -$13,908
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 7, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $51,951
Mission and Program Overview
Mission
Provide support to local charities and to the veterans of our community.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE SCHOLARSHIPS | - | $50,393 |
| COMMUNITY DONATIONS | - | $10,325 |
| COMMUNITY SUPPORT | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CLAUDE HESSEL | Commander | - | $0 | - | - |
| JOHN MADEIROS | Finance Offi | - | $0 | - | - |
| MIKE HAUSER | Adjutant | - | $0 | - | - |
| DAVID BARRIS | 1st Vice COM | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Frank Gallino Post 130
- EIN
- 94-6084616
- Phone
- 5302734988
- Address
- P O BOX 1113, GRASS VALLEY, CA 95945
Signing Officer
- Name
- John Madeiros
- Title
- Finance Officer
- Phone
- 5304778650
- Signed
- 2025-11-07
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Cac Professional Services
- Address
- 11641 BLOCKER DR STE 215, AUBURN, CA 95603
- Preparer
- Catherine a Clow Ea
- Phone
- 5308851426
Supplemental Narrative
Additional Explanations
Form 990-ez, Page 1, Item C
“AMERICAN LEGION”
Form 990-ez, Part I, Line 10
“American legion 7,325 p o box 1113 grass valley, ca 95945”
Form 990-ez, Part I, Line 16
“Expenses advertising 954 website 268 bulletin 4,348 supplies 482 credit card fee 10 rent 373 computer & internet 2,848 internet 2,113 dues & subcriptions 70 bank service charge 32 meal 87 travel 253 interest 32 insurance 7,980 taxes 1,988 honor guard expense 2,524 total 24,362”
Form 990-ez, Part I, Line 20
“INVESTMENTS 0”
Form 990-ez, Part II, Line 24
“Accounts receivable 57,249 52,449 ken farmer 0 0 28,542 28,542 less accumulated depreciation 28,542 28,542 total 57,249 52,449”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 473 0”
Form 990-ez, Part III, Line 31
“COMMUNITY SUPPORT”
Raw XML Appendix120 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOHN MADEIROS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5302734988 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 1113 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | GRASS VALLEY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95945 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 66867 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 57286 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16652 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -13908 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 22424 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 124116 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 109735 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 7325 |
| IRS990EZ/GrossReceiptsAmt | 0 | 51951 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 123643 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 109735 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 123643 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 109735 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11715 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CLAUDE HESSEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN MADEIROS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MIKE HAUSER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DAVID BARRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | FINANCE OFFI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | 1ST VICE COM |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 57249 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 52449 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24362 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE SUPPORT TO LOCAL CHARITIES AND TO THE VETERANS OF OUR COMMUNITY. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 33 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 35298 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE SCHOLARSHIPS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | COMMUNITY DONATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | COMMUNITY SUPPORT |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 50393 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 10325 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 473 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 65859 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60718 |
| IRS990EZ/TotalRevenueAmt | 0 | 51951 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AMERICAN LEGION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AMERICAN LEGION 7,325 P O BOX 1113 GRASS VALLEY, CA 95945 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXPENSES ADVERTISING 954 WEBSITE 268 BULLETIN 4,348 SUPPLIES 482 CREDIT CARD FEE 10 RENT 373 COMPUTER & INTERNET 2,848 INTERNET 2,113 DUES & SUBCRIPTIONS 70 BANK SERVICE CHARGE 32 MEAL 87 TRAVEL 253 INTEREST 32 INSURANCE 7,980 TAXES 1,988 HONOR GUARD EXPENSE 2,524 TOTAL 24,362 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INVESTMENTS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS RECEIVABLE 57,249 52,449 KEN FARMER 0 0 28,542 28,542 LESS ACCUMULATED DEPRECIATION 28,542 28,542 TOTAL 57,249 52,449 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 473 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMMUNITY SUPPORT |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN MADEIROS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5304778650 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRANK GALLINO POST 130 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | AMERICAN LEGION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAN |
| ReturnHeader/Filer/EIN | 0 | 946084616 |
| ReturnHeader/Filer/PhoneNum | 0 | 5302734988 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 1113 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GRASS VALLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95945 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 680443613 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAC PROFESSIONAL SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 11641 BLOCKER DR STE 215 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AUBURN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95603 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5308851426 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CATHERINE A CLOW EA |
| ReturnHeader/ReturnTs | 0 | 2025-11-25T13:57:04-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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