Civic Intelligence

Edward C Smart Post 223 American Legion Incorporated

EIN 31-1105166 • 501(c)3 • Hicksville, OH

RevokedPub. 78 Eligible

Profile

ASSISTING VETERANS

Revocation date: Nov 15, 2010

PO Box 15Hicksville, OH 43526
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

55th percentile

4.3%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

63rd percentile

5.7%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

58%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$49,168

Up $2,644 (+5.7%) from 2024

Liabilities

Down

$0

Down $201 (-100%) from 2024

Net Assets

Up

$49,168

Up $2,845 (+6.1%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin55th percentile

Revenue

Up

$66,099

Up $24,273 (+58%) from 2024

Expenses

Up

$63,254

Up $18,994 (+43%) from 2024

Net Income

Up

$2,845

Up $5,279 (+217%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$60K$40K$20K$0Assets 2022: $50,166Liabilities 2022: $125Net Assets 2022: $50,0412022Assets 2023: $48,928Liabilities 2023: $171Net Assets 2023: $48,7572023Assets 2024: $46,524Liabilities 2024: $201Net Assets 2024: $46,3232024Assets 2025: $49,168Liabilities 2025: $0Net Assets 2025: $49,1682025

Highlighted filing

2025

Assets$49,168
Liabilities$0
Net Assets$49,168
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2022: $28,420Expenses 2022: $26,233Net Income 2022: $2,1872022Revenue 2023: $21,951Expenses 2023: $23,235Net Income 2023: -$1,2842023Revenue 2024: $41,826Expenses 2024: $44,260Net Income 2024: -$2,4342024Revenue 2025: $66,099Expenses 2025: $63,254Net Income 2025: $2,8452025

Highlighted filing

2025

Revenue$66,099
Expenses$63,254
Net Income$2,845
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$49,168
Liabilities
$0
Net assets
$49,168
Revenue
$66,099
Expenses
$63,254
Net income
$2,845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$49.2$0.00$49.2$66.1$63.3$2.85
2024Detailed filing. Detailed filing data is available for this year.$46.5$0.20$46.3$41.8$44.3$2.43
2023Detailed filing. Detailed filing data is available for this year.$48.9$0.17$48.8$22.0$23.2$1.28
2022Detailed filing. Detailed filing data is available for this year.$50.2$0.13$50.0$28.4$26.2$2.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$81,107
Mission and Program Overview

Mission

ASSISTING VETERANS

Program Services

DescriptionGrantsExpenses
ASSISTING THOSE WHO HAVE SERVED IN THE ARMED FORCES-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARVIN WATERSActing Commanderfinancial-$0--
WILLIAM ELWOODPost AdjutantPT$0--
FRANK HOSTETLERPost Chaplain-$0--
RYAN BLEKPost Commander-$0--
SCOTT ELWOODPost 1st Vice Commander-$0--
Filing and Contact Details

Filer

Filer Name
Edward C Smart Post 223 American Legion Inc
EIN
31-1105166
In Care Of
% MARVIN WATERS
Phone
4197893470
Address
PO BOX 15, HICKSVILLE, OH 43526

Signing Officer

Name
Marvin Waters
Title
Treasurer
Phone
4194870052
Signed
2025-08-21
Discuss with paid preparer
Yes

Preparer

Firm
Alliance Tax Services LLC
Address
112 East High Street, HICKSVILLE, OH 43526
Preparer
Michelle Loshe
Phone
4195429000
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountPULL TAB INCOME 10,846HALL RENTAL 1,650OTHER INCOME 8,711”

Description of other expenses Part I line 16

“Description AmountADVERTISEMENT 155BANK CHARGES 132SUPPLIES 7,116DUES 1,746TAXES - PROPERTY 2,003LICENSES & FEES 1,016INSURANCE 5,086BINGO 1,953PULL TAB PRIZES 1,520QUICKBOOK FEES 79BINGO PRIZES 11,207TRAVEL & MEETINGS 291DONATION 1,355OHIO CHARITIES 319”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearSALES TAX PAYABLE 201 0”

Raw XML Appendix181 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.

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IRS990EZ/LobbyingActivitiesInd0false
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IRS990EZ/MembershipDuesAmt01480
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IRS990EZ/NetAssetsOrFundBalancesBOYAmt046323
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM ELWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FRANK HOSTETLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RYAN BLEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SCOTT ELWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ACTING COMMANDERFINANCIAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1POST ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2POST CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3POST COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4POST 1ST VICE COMMANDER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt033978
IRS990EZ/OtherRevenueTotalAmt021207
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ASSISTING VETERANS
IRS990EZ/PrintingPublicationsPostageAmt0843
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt014190
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0201
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt063254
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt066099
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91920
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountPULL TAB INCOME 10,846HALL RENTAL 1,650OTHER INCOME 8,711
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountADVERTISEMENT 155BANK CHARGES 132SUPPLIES 7,116DUES 1,746TAXES - PROPERTY 2,003LICENSES & FEES 1,016INSURANCE 5,086BINGO 1,953PULL TAB PRIZES 1,520QUICKBOOK FEES 79BINGO PRIZES 11,207TRAVEL & MEETINGS 291DONATION 1,355OHIO CHARITIES 319
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARVIN WATERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04194870052
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EDWARD C SMART POST 223 AMERICAN LEGION INC
ReturnHeader/Filer/BusinessNameControlTxt0EDWA
ReturnHeader/Filer/EIN0311105166
ReturnHeader/Filer/InCareOfNm0% MARVIN WATERS
ReturnHeader/Filer/PhoneNum04197893470
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0112 East High Street
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ReturnHeader/PreparerPersonGrp/PhoneNum04195429000
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ReturnHeader/ReturnTs02025-08-20T12:38:58-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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