Civic Intelligence

American Legion Post 23

990 • Fiscal year 2019 • EIN 31-4115656

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 16, 2020

Organization Profile
705 Court StPortsmouth, OH 45662

(740) 353-3030

Siviq Scores

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

Liabilities / Assets

81st percentile

0.07x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Net Margin

29th percentile

-8.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$20,369

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Asset Growth

21st percentile

-9.0%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-18%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$211,101

Down $20,808 (-9.0%) from 2018

Net Assets

Down

$197,214

Down $28,863 (-13%) from 2018

Liabilities

Up

$13,887

Up $8,055 (+138%) from 2018

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin29th percentile

Revenue

Down

$206,143

Down $45,633 (-18%) from 2018

Expenses

Down

$222,870

Down $64,361 (-22%) from 2018

Net Income

Up

-$16,727

Up $18,728 (+53%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$600K$400K$200K$0Assets 2017: $261,532Liabilities 2017: $0Net Assets 2017: $261,5322017Assets 2018: $231,909Liabilities 2018: $5,832Net Assets 2018: $226,0772018Assets 2019: $211,101Liabilities 2019: $13,887Net Assets 2019: $197,2142019Assets 2020: $218,020Liabilities 2020: $3,230Net Assets 2020: $214,7902020Assets 2021: $313,175Liabilities 2021: $4,161Net Assets 2021: $309,0142021Assets 2022: $241,600Liabilities 2022: $4,796Net Assets 2022: $236,8042022Assets 2023: $287,158Liabilities 2023: $7,240Net Assets 2023: $279,9182023Assets 2024: $416,079Liabilities 2024: $4,956Net Assets 2024: $411,1232024

Highlighted filing

2019

Assets$211,101
Liabilities$13,887
Net Assets$197,214
Open 2019 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.0M$500K$0-$500KRevenue 2017: $193,017Expenses 2017: $198,953Net Income 2017: -$5,9362017Revenue 2018: $251,776Expenses 2018: $287,231Net Income 2018: -$35,4552018Revenue 2019: $206,143Expenses 2019: $222,870Net Income 2019: -$16,7272019Revenue 2020: $214,458Expenses 2020: $205,681Net Income 2020: $8,7772020Revenue 2021: $346,584Expenses 2021: $252,360Net Income 2021: $94,2242021Revenue 2022: $277,244Expenses 2022: $350,015Net Income 2022: -$72,7712022Revenue 2023: $566,786Expenses 2023: $523,672Net Income 2023: $43,1142023Revenue 2024: $878,133Expenses 2024: $746,928Net Income 2024: $131,2052024

Highlighted filing

2019

Revenue$206,143
Expenses$222,870
Net Income-$16,727
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 16, 2020
Return Version
2019v5.1
Gross Receipts
$421,889
Mission and Program Overview

Mission

Organization of past and present members of the armed forces

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$226,077$197,214▼ $28,863
Land, Buildings, and Equipment, Net$179,484$171,471▼ $8,013
Cash and Non-Interest-Bearing Accounts$38,147$37,625▼ $522
Savings and Temporary Cash Investments$12,273--
Inventories for Sale or Use$2,005$2,005→ $0
Total Assets$231,909$211,101▼ $20,808
Liabilities
Accounts Payable and Accrued Expenses$5,832$13,887▲ $8,055
Total Liabilities$5,832$13,887▲ $8,055
Net Assets / Fund Balance
Total Net Assets Fund Balance$226,077$197,214▼ $28,863
Total Liabilities and Net Assets / Fund Balance$231,909$211,101▼ $20,808

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,275$232,278$235,553
Other Land Buildings$49,016$113,491$162,507
Land$119,180-$119,180
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tony HamiltonFinance OfficerPT$20,369$20,369

Board Members and Trustees

NameTitle
Dave MapleTrustee
Jim NolanTrustee
Marissa OssmanTrustee
Mark HoskinsTrustee
Rod Cochran1st Vice Commander
Jerry Howe2nd Vice Commander and Adjuta
Susan FrasherChaplin
Jim PinsonCommander
Paul ClaxonHistorian
Kenny CrawfordJudge Advocate
Robert NelsonSgt At Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$67,136
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$139,007
All Other Contributions
$34,239
Change in Net Assets
$-16,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,759
Salaries, Compensation, and Employee Benefits$88,300
Grants and Similar Amounts Paid$6,811
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,509--$61,509
Occupancy$20,778$6,926-$27,704
Current Officers, Directors, Trustees, and Key Employees-$20,369-$20,369
Other Expenses$10,376$17,582-$10,376
All Other Expenses$5,793$3,261-$9,054
Depreciation Depletion$8,013--$8,013
Office Expenses-$6,976-$6,976
Insurance$5,108$1,703-$6,811
Payroll Taxes$4,825$1,597-$6,422
Grants to Domestic Orgs$4,398--$4,398
Fees for Services Accounting-$3,505-$3,505
Grants to Domestic Individuals$2,413--$2,413
Fees for Services Other-$2,300-$2,300
Advertising$2,236--$2,236
Travel$1,137--$1,137
Total Functional Expenses$158,651$64,219$0$222,870
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$158,665
Gaming Direct Expenses$108,339
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organizations membership is composed of people who are current or past members of the armed services”

Form 990 governing body review Part VI line 11

“The examination and discussion of each years form 990 is placed on the agenda of the regular monthly board meeting. The 990 is thoroughly reviewed at that meeting, necessary changes made - if any, and approved by the board.”

Governing documents etc available to public Part VI line 19

“Records are made available only by request”

Filing and Contact Details

Filer

Filer Name
American Legion Post 23
EIN
31-4115656
Address
705 Court St, Portsmouth, OH 45662
Doing Business As
James Dickey Post

Signing Officer

Name
Tony Hamilton
Title
Finance Officer
Phone
7403533030
Signed
2020-10-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Tony Hamilton
Formed
1945
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
9

Preparer

Firm
Millhuff Stang CPA Inc
Address
1428 Gallia Street, Portsmouth, OH 45662
Preparer
Natalie Millhuff-Stang
Phone
7408768548
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Meals 421Other 1371Penalties 395Miscellaneous 6,867”

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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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IRS990/PYSalariesCompEmpBnftPaidAmt0103817
IRS990/PYTotalExpensesAmt0287231
IRS990/PYTotalRevenueAmt0251776
IRS990/ReconcilationRevenueExpnssAmt0-16727
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt021116
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0226077
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0197214
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012273
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03275
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0232278
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0235553
IRS990ScheduleD/LandGrp/BookValueAmt0119180
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0119180
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt049016
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0113491
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162507
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0171471
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt071220
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt071220
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0108339
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0158665
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0158665
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt050326
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt037119
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt037119
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Tony Hamilton
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0705 Court St
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Portsmouth
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045662
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organizations membership is composed of people who are current or past members of the armed services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The examination and discussion of each years form 990 is placed on the agenda of the regular monthly board meeting. The 990 is thoroughly reviewed at that meeting, necessary changes made - if any, and approved by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Records are made available only by request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Meals 421Other 1371Penalties 395Miscellaneous 6,867
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0The American Legion Dept of OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0020692968
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 8007
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Delaware
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043015
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0231909
IRS990/TotalAssetsEOYAmt0211101
IRS990/TotalAssetsGrp/BOYAmt0231909
IRS990/TotalAssetsGrp/EOYAmt0211101
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067136
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0158651
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222870
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05832
IRS990/TotalLiabilitiesEOYAmt013887
IRS990/TotalLiabilitiesGrp/BOYAmt05832
IRS990/TotalLiabilitiesGrp/EOYAmt013887
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0226077
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0197214
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0158651
IRS990/TotalReportableCompFromOrgAmt020369
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0139007
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206143
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0231909
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211101
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01137
IRS990/TravelGrp/TotalAmt01137
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Tony Hamilton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum07403533030
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 23

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$211,101
Liabilities
$13,887
Net assets
$197,214
Revenue
$206,143
Expenses
$222,870
Net income
-$16,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.16$0.05$4.11$8.78$7.47$1.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.07$2.80$5.67$5.24$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.05$2.37$2.77$3.50$0.73
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.04$3.09$3.47$2.52$0.94
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.03$2.15$2.14$2.06$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.11$0.14$1.97$2.06$2.23$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.06$2.26$2.52$2.87$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.00$2.62$1.93$1.99$0.06