Civic Intelligence

Memorial Committee Inc American Legion Post 619

EIN 31-1317559 • 501(c)19 • Dayton, OH

Profile

Provide services to its member veterans

1510 Webster StDayton, OH 45404-1560
Siviq Scores

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

Liabilities / Assets

99th percentile

2.91x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

2.45x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-0.8%

Higher net margin than 43% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

-0.2%

Faster asset growth than 49% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$22,958

Down $117 (-0.5%) from 2021

Liabilities

Down

$66,839

Down $8,400 (-11%) from 2021

Net Assets

Up

-$43,881

Up $8,283 (+16%) from 2021

Operations
Liabilities / Revenue98th percentileNet Margin43rd percentile

Revenue

Down

$27,265

Down $14,641 (-35%) from 2021

Expenses

Down

$27,490

Down $11,366 (-29%) from 2021

Net Income

Down

-$225

Down $3,275 (-107%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$100K$50K$0-$50K-$100KAssets 2017: $23,411Liabilities 2017: $86,639Net Assets 2017: -$63,2282017Assets 2018: $26,497Liabilities 2018: $83,639Net Assets 2018: -$57,1422018Assets 2019: $23,668Liabilities 2019: $80,639Net Assets 2019: -$56,9712019Assets 2020: $23,625Liabilities 2020: $78,839Net Assets 2020: -$55,2142020Assets 2021: $23,075Liabilities 2021: $75,239Net Assets 2021: -$52,1642021Assets 2024: $22,958Liabilities 2024: $66,839Net Assets 2024: -$43,8812024

Highlighted filing

2024

Assets$22,958
Liabilities$66,839
Net Assets-$43,881
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$60K$40K$20K$0-$20KRevenue 2017: $30,578Expenses 2017: $31,757Net Income 2017: -$1,1792017Revenue 2018: $46,562Expenses 2018: $40,476Net Income 2018: $6,0862018Revenue 2019: $40,465Expenses 2019: $40,294Net Income 2019: $1712019Revenue 2020: $41,260Expenses 2020: $39,503Net Income 2020: $1,7572020Revenue 2021: $41,906Expenses 2021: $38,856Net Income 2021: $3,0502021Revenue 2024: $27,265Expenses 2024: $27,490Net Income 2024: -$2252024

Highlighted filing

2024

Revenue$27,265
Expenses$27,490
Net Income-$225
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,958
Liabilities
$66,839
Net assets
-$43,881
Revenue
$27,265
Expenses
$27,490
Net income
-$225
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.0$66.8$43.9$27.3$27.5$0.23
2021Detailed filing. Detailed filing data is available for this year.$23.1$75.2$52.2$41.9$38.9$3.05
2020Detailed filing. Detailed filing data is available for this year.$23.6$78.8$55.2$41.3$39.5$1.76
2019Detailed filing. Detailed filing data is available for this year.$23.7$80.6$57.0$40.5$40.3$0.17
2018Detailed filing. Detailed filing data is available for this year.$26.5$83.6$57.1$46.6$40.5$6.09
2017Detailed filing. Detailed filing data is available for this year.$23.4$86.6$63.2$30.6$31.8$1.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2023 to Jan 31, 2024
Signed
Dec 16, 2024
Return Version
2023v5.1
Gross Receipts
$68,436
Mission and Program Overview

Mission

Provide services to its member veterans

Program Services

DescriptionGrantsExpenses
See Schedule O - General Explanation Attachment-$27,710
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary ElamCommanderPT$0--
Kenneth WalkerAdjutant 1st Vice CommanderPT$0--
David ToddFinance OfficerPT$0--
Danny Pound2nd Vice CommanderPT$0--
Filing and Contact Details

Filer

Filer Name
Memorial Committee Inc American Legion Post 619
EIN
31-1317559
Address
1510 Webster St, Dayton, OH 45404-1560

Signing Officer

Name
Kenneth Walker
Title
Adjutant 1st V
Phone
9372226695
Signed
2024-12-16
Discuss with paid preparer
Yes

Preparer

Firm
Alan S Portnoy CPA
Address
3962 Brown Park Dr Ste H, Hilliard, OH 43026
Preparer
Alan S Portnoy CPA
Phone
6145419215
Supplemental Narrative

Additional Explanations

General explanation attachment

“Post 619 conducts patriotic and charitable activities, holds membership meetings and administers social and recreational activities for its members and their bona fide guests in accordance with the provisions of Regulation 1.501(c)(19)-1(c)”

Description of other expenses Part I line 16

“Description AmountLicenses and registration 674Dues paid to affiliates 1,568Bank fees 550”

Other changes in net assets or fund balances Part I line 20

“Description AmountPrincipal payments on mortgage 3,000”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearMortgage 69,839 66,839”

Raw XML Appendix124 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
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CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0None of the officers at Post 619 receive compensation.
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Kenneth Walker
IRS990EZ/BooksInCareOfDetail/PhoneNum09372226695
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01510 Webster St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Dayton
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0454041560
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0443
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0218
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt041171
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-225
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01555
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023183
IRS990EZ/Form990TotalAssetsGrp/EOYAmt022958
IRS990EZ/GrossProfitLossSlsOfInvntryAmt025340
IRS990EZ/GrossReceiptsAmt068436
IRS990EZ/GrossSalesOfInventoryAmt066511
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt022740
IRS990EZ/LandAndBuildingsGrp/EOYAmt022740
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01925
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-46656
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-43881
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-46656
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-43881
IRS990EZ/OccupancyRentUtltsAndMaintAmt020033
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt38.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Gary Elam
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kenneth Walker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2David Todd
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Danny Pound
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Adjutant 1st Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Finance Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32nd Vice Commander
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt03000
IRS990EZ/OtherExpensesTotalAmt02792
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide services to its member veterans
IRS990EZ/PrintingPublicationsPostageAmt01310
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0See Schedule O - General Explanation Attachment
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt027710
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt01800
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt069839
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt066839
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt027490
IRS990EZ/TotalProgramServiceExpensesAmt027710
IRS990EZ/TotalRevenueAmt027265
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Post 619 conducts patriotic and charitable activities, holds membership meetings and administers social and recreational activities for its members and their bona fide guests in accordance with the provisions of Regulation 1.501(c)(19)-1(c)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountLicenses and registration 674Dues paid to affiliates 1,568Bank fees 550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountPrincipal payments on mortgage 3,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearMortgage 69,839 66,839
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenneth Walker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Adjutant 1st V
ReturnHeader/BusinessOfficerGrp/PhoneNum09372226695
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Memorial Committee Inc American Legion Post 619
ReturnHeader/Filer/BusinessNameControlTxt0MEMO
ReturnHeader/Filer/EIN0311317559
ReturnHeader/Filer/USAddress/AddressLine1Txt01510 Webster St
ReturnHeader/Filer/USAddress/CityNm0Dayton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454041560
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0451656960
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alan S Portnoy CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03962 Brown Park Dr Ste H
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hilliard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043026
ReturnHeader/PreparerPersonGrp/PhoneNum06145419215
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alan S Portnoy CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-12-16T17:11:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-02-01
ReturnHeader/TaxPeriodEndDt02024-01-31
ReturnHeader/TaxYr02023

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