Civic Intelligence

American Legion Post 598

990 • Fiscal year 2017 • EIN 31-6181501

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 04, 2018

Organization ProfileN/A
5700 Kentshire DriveDayton, OH 45440-4248

(937) 433-9327

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

63rd percentile

6.9%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$7,800

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

59th percentile

2.6%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

37th percentile

-4.3%

Faster revenue growth than 37% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$2,272,714

Up $57,092 (+2.6%) from 2016

Net Assets

Up

$2,272,626

Up $57,004 (+2.6%) from 2016

Liabilities

Up

$88

Up $88 from 2016

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin63rd percentile

Revenue

Down

$826,960

Down $37,480 (-4.3%) from 2016

Expenses

Up

$769,956

Up $35,102 (+4.8%) from 2016

Net Income

Down

$57,004

Down $72,582 (-56%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,958,590Liabilities 2010: $1,450Net Assets 2010: $1,957,1402010Assets 2011: $1,946,667Liabilities 2011: $0Net Assets 2011: $1,946,6672011Assets 2013: $2,083,780Liabilities 2013: $0Net Assets 2013: $2,083,7802013Assets 2015: $2,086,036Liabilities 2015: $0Net Assets 2015: $2,086,0362015Assets 2016: $2,215,622Liabilities 2016: $0Net Assets 2016: $2,215,6222016Assets 2017: $2,272,714Liabilities 2017: $88Net Assets 2017: $2,272,6262017Assets 2018: $2,259,304Liabilities 2018: $745Net Assets 2018: $2,258,5592018Assets 2019: $2,280,328Liabilities 2019: $0Net Assets 2019: $2,280,3282019Assets 2020: $2,130,560Liabilities 2020: $2,416Net Assets 2020: $2,128,1442020Assets 2021: $2,304,714Liabilities 2021: $2,409Net Assets 2021: $2,302,3052021Assets 2022: $2,256,850Liabilities 2022: $660Net Assets 2022: $2,256,1902022Assets 2024: $2,525,877Liabilities 2024: $1,170Net Assets 2024: $2,524,7072024

Highlighted filing

2017

Assets$2,272,714
Liabilities$88
Net Assets$2,272,626
Open 2017 Filing

Operations Trend

Revenue Growth37th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $593,5842010Expenses 2011: $501,5472011Revenue 2013: $767,816Expenses 2013: $695,760Net Income 2013: $72,0562013Revenue 2015: $725,543Expenses 2015: $693,579Net Income 2015: $31,9642015Revenue 2016: $864,440Expenses 2016: $734,854Net Income 2016: $129,5862016Revenue 2017: $826,960Expenses 2017: $769,956Net Income 2017: $57,0042017Revenue 2018: $837,104Expenses 2018: $850,989Net Income 2018: -$13,8852018Revenue 2019: $815,497Expenses 2019: $792,756Net Income 2019: $22,7412019Revenue 2020: $514,707Expenses 2020: $664,064Net Income 2020: -$149,3572020Revenue 2021: $1,015,019Expenses 2021: $890,180Net Income 2021: $124,8392021Revenue 2022: $1,085,158Expenses 2022: $1,115,083Net Income 2022: -$29,9252022Revenue 2024: $1,544,450Expenses 2024: $1,408,248Net Income 2024: $136,2022024

Highlighted filing

2017

Revenue$826,960
Expenses$769,956
Net Income$57,004
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 4, 2018
Return Version
2017v2.3
Gross Receipts
$1,775,220
Mission and Program Overview

Mission

To promote the ideals of the organization by supporting local events, sponsoring local charitable organizations, and encouraging the socialization of membership.

To serve veterans and provide support to the local community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,215,622$2,272,626▲ $57,004
Land, Buildings, and Equipment, Net$1,674,556$1,635,888▼ $38,668
Savings and Temporary Cash Investments-$408,668-
Cash and Non-Interest-Bearing Accounts$541,066$228,158▼ $312,908
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,215,622$2,272,714▲ $57,092
Liabilities
Accounts Payable and Accrued Expenses-$88-
Total Liabilities$0$88▲ $88
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,215,622$2,272,626▲ $57,004
Total Liabilities and Net Assets / Fund Balance$2,215,622$2,272,714▲ $57,092

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$864,115$588,360$1,452,475
Land$747,245-$747,245
Equipment$22,557$186,020$208,577
Other Land Buildings$1,971$7,043$9,014
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joe LawCommanderFT$7,800$7,800
Betsy LawAdjutantPT$6,030$6,030
Terry BrookeFinance Officer (jan - MayPT$4,900$4,900
Mike VickroyFinance Officer (may - DecPT$3,000$3,000

Board Members and Trustees

NameTitle
Keith Eastman1st Vice
JIM O'NEILSgt. at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$73,979
Program Service Revenue
$559,462
Investment Income
$512
Other Revenue
$193,007
All Other Contributions
$46,575
Change in Net Assets
$57,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$573,023
Salaries, Compensation, and Employee Benefits$149,183
Grants and Similar Amounts Paid$47,750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$134,211
All Other Expenses---$58,311
Grants to Domestic Orgs---$47,750
Depreciation Depletion---$38,668
Occupancy---$30,342
Payments to Affiliates---$22,932
Other Expenses---$21,049
Payroll Taxes---$14,972
Insurance---$12,240
Fees for Services Accounting---$11,933
Office Expenses---$8,760
Information Technology---$4,220
Conferences and Meetings---$1,688
Fees for Services Legal---$200
Total Functional Expenses$0$0$0$769,956
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,075,764
Gaming Direct Expenses$930,006
Fundraising Gross Income$22,960
Fundraising Direct Expenses$18,254
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$22,960$22,960$18,254$4,706
Total Events$22,960$22,960$18,254$4,706
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Joe law, commander and betsy law, adjutant are married.”

Form 990, Part VI, Section A, Line 6

“The organization has members who must meet eligibility requirements. Eligibility is determined based on active military service during specified time periods.”

Form 990, Part VI, Section A, Line 7A

“The general membership votes annually to elect the members of the governing body.”

Form 990, Part VI, Section A, Line 7B

“Each decision of the governing body is subject to review by the general membership. The general membership approves the governing body's meeting minutes. At any point in time, a member may make a motion to be put before the general membership for a vote. Any changes to the organization's bylaws require approval by the general membership.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by an independent accountant. A hard copy of the form 990 is presented to the executive committee at the next monthly meeting. The form 990 is reviewed and signed by the commander.”

Form 990, Part VI, Section B, Line 12

“There is no written conflict of interest policy, but the members of the governing body recuse themselves from voting as needed when a conflict arises.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents are available to members or potential members upon verbal or written request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 598
EIN
31-6181501
Phone
9374339327
Address
5700 KENTSHIRE DRIVE, DAYTON, OH 45440-4248

Signing Officer

Name
Joe Law
Title
Officer
Phone
9374339327
Signed
2018-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
2
Employees
24
Volunteers
0

Preparer

Firm
Pohlman & Talmage Cpas Inc
Address
3445 SOUTH DIXIE DRIVE SUITE 200, DAYTON, OH 45439
Preparer
Debra Jacobs
Phone
9372973735
Raw XML Appendix396 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt088
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SERVE VETERANS AND PROVIDE SUPPORT TO THE LOCAL COMMUNITY
IRS990/AllOtherContributionsAmt046575
IRS990/AllOtherExpensesGrp/TotalAmt058311
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVE TRACY
IRS990/BooksInCareOfDetail/PhoneNum09374339327
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DAYTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0454404248
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0541066
IRS990/CashNonInterestBearingGrp/EOYAmt0228158
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt01688
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt073979
IRS990/CYGrantsAndSimilarPaidAmt047750
IRS990/CYInvestmentIncomeAmt0512
IRS990/CYOtherExpensesAmt0573023
IRS990/CYOtherRevenueAmt0193007
IRS990/CYProgramServiceRevenueAmt0559462
IRS990/CYRevenuesLessExpensesAmt057004
IRS990/CYSalariesCompEmpBnftPaidAmt0149183
IRS990/CYTotalExpensesAmt0769956
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0826960
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt038668
IRS990/Desc0TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS INCLUDING CANTEEN SERVICES AND MONTHLY DINNERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt011933
IRS990/FeesForServicesLegalGrp/TotalAmt0200
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt225.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt525.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE LAW
IRS990/Form990PartVIISectionAGrp/PersonNm1KEITH EASTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2TERRY BROOKE
IRS990/Form990PartVIISectionAGrp/PersonNm3JIM O'NEIL
IRS990/Form990PartVIISectionAGrp/PersonNm4BETSY LAW
IRS990/Form990PartVIISectionAGrp/PersonNm5MIKE VICKROY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt07800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt46030
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt53000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE OFFICER (JAN - MAY
IRS990/Form990PartVIISectionAGrp/TitleTxt3SGT. AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE OFFICER (MAY - DEC
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt018254
IRS990/FundraisingGrossIncomeAmt022960
IRS990/GamingActivitiesInd01
IRS990/GamingDirectExpensesAmt0930006
IRS990/GamingGrossIncomeAmt01075764
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticOrgsGrp/TotalAmt047750
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01775220
IRS990/GrossRentsGrp/RealAmt018245
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt04220
IRS990/InsuranceGrp/TotalAmt012240
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0512
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0512
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0781423
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01674556
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01635888
IRS990/LandBldgEquipCostOrOtherBssAmt02417311
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt026214
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE IDEALS OF THE ORGANIZATION BY SUPPORTING LOCAL EVENTS, SPONSORING LOCAL CHARITABLE ORGANIZATIONS, AND ENCOURAGING THE SOCIALIZATION OF MEMBERSHIP.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02215622
IRS990/NetAssetsOrFundBalancesEOYAmt02272626
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04706
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04706
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0145758
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0145758
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018245
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018245
IRS990/NetUnrelatedBusTxblIncmAmt01213
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt030342
IRS990/OfficeExpensesGrp/TotalAmt08760
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BANQUET EXPENSES
IRS990/OtherExpensesGrp/Desc1CANTEEN EXPENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3LEGION FUNCTIONS
IRS990/OtherExpensesGrp/TotalAmt010511
IRS990/OtherExpensesGrp/TotalAmt1275241
IRS990/OtherExpensesGrp/TotalAmt276928
IRS990/OtherExpensesGrp/TotalAmt321049
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0SAL & MISC
IRS990/OtherRevenueMiscGrp/ExclusionAmt017250
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07048
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024298
IRS990/OtherRevenueTotalAmt024298
IRS990/OtherSalariesAndWagesGrp/TotalAmt0134211
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt022932
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt014972
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0722410
IRS990/ProgramServiceRevenueGrp/BusinessCd1722210
IRS990/ProgramServiceRevenueGrp/BusinessCd2722410
IRS990/ProgramServiceRevenueGrp/Desc0CANTEEN OPERATION
IRS990/ProgramServiceRevenueGrp/Desc1MONTHLY MEMBER DINNERS
IRS990/ProgramServiceRevenueGrp/Desc2BANQUET OPERATION
IRS990/ProgramServiceRevenueGrp/ExclusionAmt025228
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0451042
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt168847
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0451042
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt168847
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239573
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt014345
IRS990/ProgSrvcAccomActy2Grp/Desc0THE PROCEEDS FROM THE OHIO CHARITIES GAMING ARE USED FOR CONTRIBUTIONS TO VARIOUS PUBLIC CHARITIES.
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PUBLISH A NEWSLETTER FOR MEMBERS AND VETERANS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt063115
IRS990/PYGrantsAndSimilarPaidAmt037510
IRS990/PYInvestmentIncomeAmt0378
IRS990/PYOtherExpensesAmt0537621
IRS990/PYOtherRevenueAmt0283125
IRS990/PYProgramServiceRevenueAmt0517822
IRS990/PYRevenuesLessExpensesAmt0129586
IRS990/PYSalariesCompEmpBnftPaidAmt0159723
IRS990/PYTotalExpensesAmt0734854
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0864440
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt057004
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01190
IRS990/RentalIncomeOrLossGrp/RealAmt018245
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02215622
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02272626
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0408668
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0864115
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0588360
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01452475
IRS990ScheduleD/EquipmentGrp/BookValueAmt022557
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0186020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0208577
IRS990ScheduleD/LandGrp/BookValueAmt0747245
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0747245
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01971
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07043
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09014
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01635888
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018254
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022960
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04706
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018254
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018254
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0358639
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0492029
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0850668
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0930006
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0552734
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0523030
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01075764
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0145758
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt048179
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt079338
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt031159
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0THOMAS BRADLEY
IRS990ScheduleG/GamingManagerServicesProvTxt0THOMAS BRADLEY IS RESPONSIBLE FOR THE RECORDKEEPING, COUNTING AND BANK DEPOSITING RELATED TO THE GAMING OPERATIONS.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0THOMAS BRADLEY
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DAYTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0454404248
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN LEGION OF OHIO PROVIDES GUIDELINES FOR THE CHARITABLE CONTRIBUTIONS MADE BY INDIVIDUAL POSTS WITHIN OHIO. THE BOARD OF THE POST APPROVES RECIPIENTS WITH A YES/NO VOTE AND THEN DETERMINES THE AMOUNT TO CONTRIBUTE. THE POST PROVIDES CONTRIBUTIONS TO ORGANIZATIONS THAT SUPPORT VETERANS AND THE LOCAL COMMUNITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOE LAW, COMMANDER AND BETSY LAW, ADJUTANT ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO MUST MEET ELIGIBILITY REQUIREMENTS. ELIGIBILITY IS DETERMINED BASED ON ACTIVE MILITARY SERVICE DURING SPECIFIED TIME PERIODS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP VOTES ANNUALLY TO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DECISION OF THE GOVERNING BODY IS SUBJECT TO REVIEW BY THE GENERAL MEMBERSHIP. THE GENERAL MEMBERSHIP APPROVES THE GOVERNING BODY'S MEETING MINUTES. AT ANY POINT IN TIME, A MEMBER MAY MAKE A MOTION TO BE PUT BEFORE THE GENERAL MEMBERSHIP FOR A VOTE. ANY CHANGES TO THE ORGANIZATION'S BYLAWS REQUIRE APPROVAL BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. A HARD COPY OF THE FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE AT THE NEXT MONTHLY MEETING. THE FORM 990 IS REVIEWED AND SIGNED BY THE COMMANDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE IS NO WRITTEN CONFLICT OF INTEREST POLICY, BUT THE MEMBERS OF THE GOVERNING BODY RECUSE THEMSELVES FROM VOTING AS NEEDED WHEN A CONFLICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS OR POTENTIAL MEMBERS UPON VERBAL OR WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02215622
IRS990/TotalAssetsEOYAmt02272714
IRS990/TotalAssetsGrp/BOYAmt02215622
IRS990/TotalAssetsGrp/EOYAmt02272714
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt073979
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/TotalAmt0769956
IRS990/TotalGrossUBIAmt014345
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt088
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt088
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02215622
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02272626
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0559462
IRS990/TotalReportableCompFromOrgAmt021730
IRS990/TotalRevenueGrp/ExclusionAmt0211187
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0527449
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0826960
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014345
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02215622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02272714
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0454404248
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE LAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09374339327
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 598
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0316181501
ReturnHeader/Filer/PhoneNum09374339327
ReturnHeader/Filer/USAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454404248
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07023D0D76EFD34221887C8616FB3B0EB43B2005C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B08B565C0DD169714AE63D09C0BDFBE63178207E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02018-11-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:19:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311360680
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POHLMAN & TALMAGE CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03445 SOUTH DIXIE DRIVE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045439
ReturnHeader/PreparerPersonGrp/PhoneNum09372973735
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA JACOBS
ReturnHeader/ReturnTs02018-11-06T12:53:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,272,714
Liabilities
$88
Net assets
$2,272,626
Revenue
$826,960
Expenses
$769,956
Net income
$57,004
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.00$2.52$1.54$1.41$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$1.09$1.12$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.00$2.30$1.02$0.89$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$0.51$0.66$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$0.82$0.79$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.00$2.26$0.84$0.85$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$0.83$0.77$0.06
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$0.86$0.73$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.00$2.09$0.73$0.69$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.77$0.70$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.00$1.95$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.00$1.96$0.59