Civic Intelligence

American Legion 493 Scherer Post

990EZ • Fiscal year 2021 • EIN 31-1148772

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 12, 2022

627 College StreetJackson Center, OH 45334

(937) 596-6386

Siviq Scores

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

Liabilities / Assets

89th percentile

0.23x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

0.83x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Net Margin

76th percentile

27%

Higher net margin than 76% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$3,600

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2021 filings • 501(c)19 • <$500k nonprofits • Source year 2021

Asset Growth

89th percentile

44%

Faster asset growth than 89% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

1.3%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$152,077

Up $46,608 (+44%) from 2020

Net Assets

Up

$117,077

Up $11,608 (+11%) from 2020

Liabilities

$35,000

No earlier filing loaded for comparison.

Revenue

Up

$42,299

Up $536 (+1.3%) from 2020

Expenses

Down

$30,691

Down $4,528 (-13%) from 2020

Net Income

Up

$11,608

Up $5,064 (+77%) from 2020

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2016: $59,225Liabilities 2016: $3,904Net Assets 2016: $55,3212016Assets 2017: $116,638Net Assets 2017: $116,6382017Assets 2018: $105,866Net Assets 2018: $105,8662018Assets 2019: $98,925Net Assets 2019: $98,9252019Assets 2020: $105,469Net Assets 2020: $105,4692020Assets 2021: $152,077Liabilities 2021: $35,000Net Assets 2021: $117,0772021Assets 2022: $160,903Liabilities 2022: $24,900Net Assets 2022: $136,0032022Assets 2023: $169,066Liabilities 2023: $12,811Net Assets 2023: $156,2552023Assets 2024: $177,067Net Assets 2024: $177,0672024

Highlighted filing

2021

Assets$152,077
Liabilities$35,000
Net Assets$117,077

Operations Trend

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

$100K$50K$0-$50KRevenue 2016: $33,664Expenses 2016: $24,772Net Income 2016: $8,8922016Revenue 2017: $96,568Expenses 2017: $35,251Net Income 2017: $61,3172017Revenue 2018: $27,476Expenses 2018: $38,248Net Income 2018: -$10,7722018Revenue 2019: $34,811Expenses 2019: $41,752Net Income 2019: -$6,9412019Revenue 2020: $41,763Expenses 2020: $35,219Net Income 2020: $6,5442020Revenue 2021: $42,299Expenses 2021: $30,691Net Income 2021: $11,6082021Revenue 2022: $50,284Expenses 2022: $31,358Net Income 2022: $18,9262022Revenue 2023: $54,100Expenses 2023: $33,848Net Income 2023: $20,2522023Revenue 2024: $55,154Expenses 2024: $34,342Net Income 2024: $20,8122024

Highlighted filing

2021

Revenue$42,299
Expenses$30,691
Net Income$11,608
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 12, 2022
Return Version
2021v4.0
Gross Receipts
$48,513
Mission and Program Overview

Mission

Patriotic veterans organization promoting community service, mentoring youth, and assisting service members and veterans.

Program Services

DescriptionGrantsExpenses
PATRIOTIC VETERANS ORGANIZATION PROMOTING COMMUNITY SERVICE, MENTORING YOUTH, AND ASSISTING SERVICE MEMBERS AND VETERANS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEVE LAWRENCETreasurerPT$3,600-$3,600
TOM MANNDirector-$1,800-$1,800
MATT COOPERCommander-$0--
Filing and Contact Details

Filer

Filer Name
American Legion 493 Scherer Post
EIN
31-1148772
Phone
9375966386
Address
627 COLLEGE STREET, JACKSON CENTER, OH 45334

Signing Officer

Name
Steve Lawrence
Title
Treasurer
Phone
9375966386
Signed
2022-04-12

Preparer

Firm
Mosier & Byers Cpas LLC
Address
810 E MARKET ST, CELINA, OH 45822
Preparer
Ryan J Byers CPA
Phone
4195868299
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

990-t 27,291 hall rent 3,894 total 31,185

Form 990-ez, Part I, Line 10

Name: various organizations cash contribution: 5,792

Form 990-ez, Part I, Line 16

Post office building non-investment depreciation 512 expenses advertising 836 dues 2,282 office supplies 1,085 insurance 1,814 taxes and licenses 678 non-investment depreciation 1,626 total 8,833

Form 990-ez, Part II, Line 24

247,759 283,780 less accumulated depreciation 185,626 187,765 total 62,133 96,015

Form 990-ez, Part II, Line 26

Note payable - bank 0 35,000

Form 990-ez, Part III

Patriotic veterans organization promoting community service, mentoring youth, and assisting service members and veterans.

Raw XML Appendix115 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0STEVEN C LAWRENCE
IRS990EZ/BooksInCareOfDetail/PhoneNum04197730907
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt021325 CLAY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAPAKONETA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045895
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033336
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt046062
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03029
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011608
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0135
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0105469
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0152077
IRS990EZ/FundraisingGrossIncomeAmt012104
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05792
IRS990EZ/GrossReceiptsAmt048513
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt010000
IRS990EZ/LandAndBuildingsGrp/EOYAmt010000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02195
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0105469
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0117077
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0105469
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0117077
IRS990EZ/OccupancyRentUtltsAndMaintAmt015931
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVE LAWRENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MATT COOPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TOM MANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt062133
IRS990EZ/OtherAssetsTotalDetail/EOYAmt096015
IRS990EZ/OtherExpensesTotalAmt08833
IRS990EZ/OtherRevenueTotalAmt031185
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PATRIOTIC VETERANS ORGANIZATION PROMOTING COMMUNITY SERVICE, MENTORING YOUTH, AND ASSISTING SERVICE MEMBERS AND VETERANS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PATRIOTIC VETERANS ORGANIZATION PROMOTING COMMUNITY SERVICE, MENTORING YOUTH, AND ASSISTING SERVICE MEMBERS AND VETERANS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt06214
IRS990EZ/SpecialEventsNetIncomeLossAmt05890
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt035000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030691
IRS990EZ/TotalRevenueAmt042299
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990-T 27,291 HALL RENT 3,894 TOTAL 31,185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NAME: VARIOUS ORGANIZATIONS CASH CONTRIBUTION: 5,792
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POST OFFICE BUILDING NON-INVESTMENT DEPRECIATION 512 EXPENSES ADVERTISING 836 DUES 2,282 OFFICE SUPPLIES 1,085 INSURANCE 1,814 TAXES AND LICENSES 678 NON-INVESTMENT DEPRECIATION 1,626 TOTAL 8,833
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3247,759 283,780 LESS ACCUMULATED DEPRECIATION 185,626 187,765 TOTAL 62,133 96,015
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NOTE PAYABLE - BANK 0 35,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PATRIOTIC VETERANS ORGANIZATION PROMOTING COMMUNITY SERVICE, MENTORING YOUTH, AND ASSISTING SERVICE MEMBERS AND VETERANS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE LAWRENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09375966386
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 493 SCHERER POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0311148772
ReturnHeader/Filer/PhoneNum09375966386
ReturnHeader/Filer/USAddress/AddressLine1Txt0627 COLLEGE STREET
ReturnHeader/Filer/USAddress/CityNm0JACKSON CENTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045334
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453606046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSIER & BYERS CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0810 E MARKET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CELINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045822
ReturnHeader/PreparerPersonGrp/PhoneNum04195868299
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN J BYERS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-04-12T14:12:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LAWRENCE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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