Civic Intelligence

American Legion Post 165

990 • Fiscal year 2020 • EIN 31-0526291

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

Organization Profilewww.legion165.org

Refreshing map…

35 N Main StMiamisburg, OH 45342

(937) 866-5493

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Net Margin

25th percentile

-23%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Asset Growth

88th percentile

15%

Faster asset growth than 88% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

70th percentile

-8.9%

Faster revenue growth than 70% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$744,690

Up $95,170 (+15%) from 2019

Net Assets

Up

$739,231

Up $96,144 (+15%) from 2019

Liabilities

Down

$5,459

Down $974 (-15%) from 2019

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin25th percentile

Revenue

Down

$129,903

Down $12,663 (-8.9%) from 2019

Expenses

Down

$159,377

Down $66,554 (-29%) from 2019

Net Income

Up

-$29,474

Up $53,891 (+65%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$800K$600K$400K$200K$0Assets 2016: $709,528Liabilities 2016: $3,006Net Assets 2016: $706,5222016Assets 2017: $714,416Liabilities 2017: $3,545Net Assets 2017: $710,8712017Assets 2018: $723,619Liabilities 2018: $5,937Net Assets 2018: $717,6822018Assets 2019: $649,520Liabilities 2019: $6,433Net Assets 2019: $643,0872019Assets 2020: $744,690Liabilities 2020: $5,459Net Assets 2020: $739,2312020Assets 2021: $731,732Liabilities 2021: $0Net Assets 2021: $731,7322021Assets 2022: $677,057Liabilities 2022: $0Net Assets 2022: $677,0572022Assets 2024: $770,860Liabilities 2024: $0Net Assets 2024: $770,8602024

Highlighted filing

2020

Assets$744,690
Liabilities$5,459
Net Assets$739,231
Open 2020 Filing

Operations Trend

Revenue Growth70th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $293,055Expenses 2016: $217,157Net Income 2016: $75,8982016Revenue 2017: $247,441Expenses 2017: $197,651Net Income 2017: $49,7902017Revenue 2018: $112,552Expenses 2018: $180,983Net Income 2018: -$68,4312018Revenue 2019: $142,566Expenses 2019: $225,931Net Income 2019: -$83,3652019Revenue 2020: $129,903Expenses 2020: $159,377Net Income 2020: -$29,4742020Revenue 2021: $133,458Expenses 2021: $193,002Net Income 2021: -$59,5442021Revenue 2022: $76,219Expenses 2022: $202,265Net Income 2022: -$126,0462022Revenue 2024: $407,658Expenses 2024: $279,111Net Income 2024: $128,5472024

Highlighted filing

2020

Revenue$129,903
Expenses$159,377
Net Income-$29,474
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$705,926
Mission and Program Overview

Mission

For God and Country, we uphold the Constitution of the US, law & order, preserve the memories of our Veterans, be involved in the community, promote peace and goodwill, safeguard and transmit principles of justice, freedom, & democracy, and helpfulness to our community & others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$643,087$739,231▲ $96,144
Land, Buildings, and Equipment, Net$329,703$329,703→ $0
Savings and Temporary Cash Investments$256,613$316,990▲ $60,377
Cash and Non-Interest-Bearing Accounts$56,704$91,497▲ $34,793
Inventories for Sale or Use$6,500$6,500→ $0
Total Assets$649,520$744,690▲ $95,170
Liabilities
Accounts Payable and Accrued Expenses$6,433$5,459▼ $974
Total Liabilities$6,433$5,459▼ $974
Net Assets / Fund Balance
Total Net Assets Fund Balance$643,087$739,231▲ $96,144
Total Liabilities and Net Assets / Fund Balance$649,520$744,690▲ $95,170

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$70,590-
Land$182,902--
Equipment$17,608$12,739-
Leasehold Improvements$129,193$406,555-
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Mark ColvinAdjutant
Bill WillisAdvocate
Wayne KernCommander
Lindsey MillsFinance
John HeinrichFirst Vice Commander
Thomas BrooksSargent of Arms
Vern DunnSecond Vice and Chaplain
Revenue and Support

Revenue Composition

Contributions and Grants
$2,122
Program Service Revenue
$0
Investment Income
$1,766
Other Revenue
$126,015
All Other Contributions
$2,122
Change in Net Assets
$-29,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,241
Salaries, Compensation, and Employee Benefits$78,066
Grants and Similar Amounts Paid$70
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,190--$72,190
Occupancy-$27,542-$27,542
Depreciation Depletion-$12,366-$12,366
Other Expenses$9,881$390-$9,881
Insurance-$8,202-$8,202
Payroll Taxes$5,876--$5,876
Information Technology-$4,531-$4,531
Office Expenses$1,834$334-$2,168
Travel$825--$825
Grants to Domestic Orgs$70--$70
Total Functional Expenses$106,012$53,365$0$159,377
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$545,169
Gaming Direct Expenses$489,973
Professional Fundraising Fees$0
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
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The Members are volunteers running the club and events, they have the right to vote on Fraternal elections of officers and other decisions.”

Member election for additional members Part VI line 7A

“All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.”

Governing body decisions Part VI line 7B

“All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.”

Form 990 governing body review Part VI line 11

“The 990 Information Return is provided to anyone whom asks for it within the membership.”

Governing documents etc available to public Part VI line 19

“The 990 Information Return is provided to anyone whom asks for it within the membership or to the public when requested.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 165
EIN
31-0526291
Address
35 N Main St, Miamisburg, OH 45342

Signing Officer

Name
Wayne Kern
Title
Commander
Phone
9378665493
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Kern
Formed
1919
Legal Domicile
Oh
Voting Board Members
400
Independent Board Members
400
Employees
11

Preparer

Firm
Chapman Business Services
Address
33 S Main Street, Miamisburg, OH 45342
Preparer
Lisa Chapman EA
Phone
9378590755
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“The American Legion 165 fluctuation shows a consistent use of the facility within the community. The Fraternal Order is a prominent entity within the city and area allowing for gathering of its members and other community members, and a high participation in the community itself.”

Raw XML Appendix371 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06433
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05459
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0For God and Country, we uphold the Constitution of the US, law & order, preserve the memories of our Veterans, be involved in the community, promote peace and goodwill, safeguard and transmit principles of justice, freedom, & democracy, and helpfulness to our community & others.
IRS990/AllOtherContributionsAmt02122
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Lindsey Mills
IRS990/BooksInCareOfDetail/PhoneNum09378665493
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt035 N Main St
IRS990/BooksInCareOfDetail/USAddress/CityNm0Miamisburg
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045342
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt056704
IRS990/CashNonInterestBearingGrp/EOYAmt091497
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt083359
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02122
IRS990/CYGrantsAndSimilarPaidAmt070
IRS990/CYInvestmentIncomeAmt01766
IRS990/CYOtherExpensesAmt081241
IRS990/CYOtherRevenueAmt0126015
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-29474
IRS990/CYSalariesCompEmpBnftPaidAmt078066
IRS990/CYTotalExpensesAmt0159377
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0129903
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt012366
IRS990/DepreciationDepletionGrp/TotalAmt012366
IRS990/Desc0American Legions provide assistance and General Welfare of Veterans in the VA and other participation in National programs, as well as other programs for other members in our communities. For Example, March of Dimes, Cancer Society, local groups and schools.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0106012
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Bill Willis
IRS990/Form990PartVIISectionAGrp/PersonNm1John Heinrich
IRS990/Form990PartVIISectionAGrp/PersonNm2Mark Colvin
IRS990/Form990PartVIISectionAGrp/PersonNm3Thomas Brooks
IRS990/Form990PartVIISectionAGrp/PersonNm4Wayne Kern
IRS990/Form990PartVIISectionAGrp/PersonNm5Vern Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm6Lindsey Mills
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Advocate
IRS990/Form990PartVIISectionAGrp/TitleTxt1First Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt2Adjutant
IRS990/Form990PartVIISectionAGrp/TitleTxt3Sargent of Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt4Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt5Second Vice and Chaplain
IRS990/Form990PartVIISectionAGrp/TitleTxt6Finance
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0489973
IRS990/GamingGrossIncomeAmt0545169
IRS990/GoverningBodyVotingMembersCnt0400
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt070
IRS990/GrantsToDomesticOrgsGrp/TotalAmt070
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0705926
IRS990/GrossRentsGrp/RealAmt01575
IRS990/GrossSalesOfInventoryAmt0155294
IRS990/GroupExemptionNum00925
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0400
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04531
IRS990/InformationTechnologyGrp/TotalAmt04531
IRS990/InsuranceGrp/ManagementAndGeneralAmt08202
IRS990/InsuranceGrp/TotalAmt08202
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06500
IRS990/InventoriesForSaleOrUseGrp/EOYAmt06500
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01766
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01766
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0489884
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0329703
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0329703
IRS990/LandBldgEquipCostOrOtherBssAmt0819587
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt02691
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0For God and Country, we uphold the Constitution of the US, law & order, preserve the memories of our Veterans, be involved in the community, promote peace and goodwill, safeguard and transmit principles of justice, freedom, & democracy, and helpfulness to our community & others.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0643087
IRS990/NetAssetsOrFundBalancesEOYAmt0739231
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt055196
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt055196
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt071935
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt071935
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-1116
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-1116
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt027542
IRS990/OccupancyGrp/TotalAmt027542
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0334
IRS990/OfficeExpensesGrp/ProgramServicesAmt01834
IRS990/OfficeExpensesGrp/TotalAmt02168
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0125618
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Entertainment
IRS990/OtherExpensesGrp/Desc2Sales Tax
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0390
IRS990/OtherExpensesGrp/ProgramServicesAmt015003
IRS990/OtherExpensesGrp/ProgramServicesAmt1333
IRS990/OtherExpensesGrp/ProgramServicesAmt29881
IRS990/OtherExpensesGrp/TotalAmt015393
IRS990/OtherExpensesGrp/TotalAmt1333
IRS990/OtherExpensesGrp/TotalAmt29881
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072190
IRS990/OtherSalariesAndWagesGrp/TotalAmt072190
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05876
IRS990/PayrollTaxesGrp/TotalAmt05876
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Wayne Kern
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03920
IRS990/PYInvestmentIncomeAmt03591
IRS990/PYOtherExpensesAmt0132546
IRS990/PYOtherRevenueAmt0135055
IRS990/PYRevenuesLessExpensesAmt0-83365
IRS990/PYSalariesCompEmpBnftPaidAmt093385
IRS990/PYTotalExpensesAmt0225931
IRS990/PYTotalRevenueAmt0142566
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-29474
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1116
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0643087
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0739231
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0256613
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0316990
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt070590
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt070590
IRS990ScheduleD/EquipmentGrp/BookValueAmt017608
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012739
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt030347
IRS990ScheduleD/LandGrp/BookValueAmt0182902
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0182902
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0129193
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0406555
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0535748
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0329703
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt031430
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0387208
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0418638
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0489973
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt072606
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0472563
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0545169
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt055196
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071335
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt019855
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt051480
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Members are volunteers running the club and events, they have the right to vote on Fraternal elections of officers and other decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 Information Return is provided to anyone whom asks for it within the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 Information Return is provided to anyone whom asks for it within the membership or to the public when requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The American Legion 165 fluctuation shows a consistent use of the facility within the community. The Fraternal Order is a prominent entity within the city and area allowing for gathering of its members and other community members, and a high participation in the community itself.
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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0649520
IRS990/TotalAssetsEOYAmt0744690
IRS990/TotalAssetsGrp/BOYAmt0649520
IRS990/TotalAssetsGrp/EOYAmt0744690
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02122
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053365
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106012
IRS990/TotalFunctionalExpensesGrp/TotalAmt0159377
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06433
IRS990/TotalLiabilitiesEOYAmt05459
IRS990/TotalLiabilitiesGrp/BOYAmt06433
IRS990/TotalLiabilitiesGrp/EOYAmt05459
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0643087
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0739231
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0106012
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0127781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129903
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649520
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0744690
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0825
IRS990/TravelGrp/TotalAmt0825
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0400
IRS990/VotingMembersIndependentCnt0400
IRS990/WebsiteAddressTxt0www.legion165.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Wayne Kern
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum09378665493
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 165
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0310526291
ReturnHeader/Filer/USAddress/AddressLine1Txt035 N Main St
ReturnHeader/Filer/USAddress/CityNm0Miamisburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045342
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205485731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chapman Business Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt033 S Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Miamisburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045342
ReturnHeader/PreparerPersonGrp/PhoneNum09378590755
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa Chapman EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-12T16:22:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Wayne
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Kern
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$744,690
Liabilities
$5,459
Net assets
$739,231
Revenue
$129,903
Expenses
$159,377
Net income
-$29,474
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$7.71$0.00$7.71$4.08$2.79$1.29
2022Summary only. Only limited summary data is available for this year.$6.77$0.00$6.77$0.76$2.02$1.26
2021Summary only. Only limited summary data is available for this year.$7.32$0.00$7.32$1.33$1.93$0.60
2020Detailed filing. Detailed filing data is available for this year.$7.45$0.05$7.39$1.30$1.59$0.29
2019Summary only. Only limited summary data is available for this year.$6.50$0.06$6.43$1.43$2.26$0.83
2018Summary only. Only limited summary data is available for this year.$7.24$0.06$7.18$1.13$1.81$0.68
2017Summary only. Only limited summary data is available for this year.$7.14$0.04$7.11$2.47$1.98$0.50
2016Summary only. Only limited summary data is available for this year.$7.10$0.03$7.07$2.93$2.17$0.76