Civic Intelligence

American Legion

990 • Fiscal year 2022 • EIN 34-6607389

Jun 01, 2021 to May 31, 2022 • Filed on Oct 05, 2022

PO Box 613Shreve, OH 44676

(330) 567-2018

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

50th percentile

0.8%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

45%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$180,120

Up $1,432 (+0.8%) from 2021

Net Assets

Flat

$178,688

Flat from 2021

Liabilities

Up

$1,432

Up $1,432 from 2021

Revenue

Up

$75,885

Up $23,569 (+45%) from 2021

Expenses

Up

$67,153

Up $18,157 (+37%) from 2021

Net Income

Up

$8,732

Up $5,412 (+163%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2020: $181,067Liabilities 2020: $0Net Assets 2020: $181,0672020Assets 2021: $178,688Liabilities 2021: $0Net Assets 2021: $178,6882021Assets 2022: $180,120Liabilities 2022: $1,432Net Assets 2022: $178,6882022Assets 2023: $180,120Liabilities 2023: $0Net Assets 2023: $180,1202023Assets 2024: $370,240Liabilities 2024: $0Net Assets 2024: $370,2402024Assets 2025: $149,971Liabilities 2025: $0Net Assets 2025: $149,9712025

Highlighted filing

2022

Assets$180,120
Liabilities$1,432
Net Assets$178,688

Operations Trend

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

$150K$100K$50K$0Revenue 2020: $48,706Expenses 2020: $34,630Net Income 2020: $14,0762020Revenue 2021: $52,316Expenses 2021: $48,996Net Income 2021: $3,3202021Revenue 2022: $75,885Expenses 2022: $67,153Net Income 2022: $8,7322022Revenue 2023: $104,197Expenses 2023: $86,446Net Income 2023: $17,7512023Revenue 2024: $59,310Expenses 2024: $53,231Net Income 2024: $6,0792024Revenue 2025: $69,433Expenses 2025: $63,449Net Income 2025: $5,9842025

Highlighted filing

2022

Revenue$75,885
Expenses$67,153
Net Income$8,732
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Oct 5, 2022
Return Version
2021v4.1
Gross Receipts
$116,876
Mission and Program Overview

Mission

To promote the social welfare of the community, assist disabled and needy War Veterans and their dependents, conduct charitable programs, sponsor and participate in Patriotic activities and provide social & recreational activities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$178,688$178,688→ $0
Land, Buildings, and Equipment, Net$134,620$137,268▲ $2,648
Cash and Non-Interest-Bearing Accounts$44,068$42,852▼ $1,216
Total Assets$178,688$180,120▲ $1,432
Liabilities
Accounts Payable and Accrued Expenses-$1,432-
Total Liabilities$0$1,432▲ $1,432
Net Assets / Fund Balance
Total Net Assets Fund Balance$178,688$178,688→ $0
Total Liabilities and Net Assets / Fund Balance$178,688$180,120▲ $1,432

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$44,734--
Land$33,900--
Leasehold Improvements$58,634--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles TibbsAdjutant
Roy SmetzerChaplain
Roger E PennellCommander
Richard WinklemanFirst Vice Commander
Nathan WinklemanSecond Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$48,922
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$26,963
All Other Contributions
$18,619
Change in Net Assets
$8,732
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$0$0$0$53,367
Fees for Services Management$0$0$0$8,800
Office Expenses$0$0$0$4,541
Depreciation Depletion$0$0$0$330
Fees for Services Accounting$0$0$0$65
Fees for Services Legal$0$0$0$50
Total Functional Expenses$0$0$0$67,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,021
Fundraising Direct Expenses$34,216
Gaming Gross Income$11,468
Gaming Direct Expenses$5,659
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
Filing and Contact Details

Filer

Filer Name
Forest Post No 67
EIN
34-6607389
Phone
3305672018
Address
PO Box 613, Shreve, OH 44676
Doing Business As
The American Legion

Signing Officer

Name
Roger Pennell
Title
Commander
Phone
3305672018
Signed
2022-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Carpenter
Formed
1920
Legal Domicile
Oh
Voting Board Members
120
Independent Board Members
0
Employees
0
Volunteers
12

Preparer

Firm
The Emerald Group LLC
Address
113 HARRIS STREET, LODI, OH 44254
Preparer
Pamela Wesley-risko
Phone
3309489511
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is provided for public viewing and also at the monthly meeting for inspection.

Form 990, Part IX, Line 24E

Miscellaneous 57.

Form 990, Part IX, Line 24E

Sales Tax

Form 990, Part IX, Line 24E

Building Maintenance 1052.

Form 990, Part IX, Line 24E

Repairs 894.

Form 990, Part IX, Line 24E

Insurance 2654.

Form 990, Part IX, Line 24E

Beer & Alcohol

Form 990, Part IX, Line 24E

Food

Form 990, Part IX, Line 24E

Supplies 13148.

Form 990, Part IX, Line 24E

Scholarship 200.

Form 990, Part IX, Line 24E

Electric 6374.

Form 990, Part IX, Line 24E

Gas 2518.

Form 990, Part IX, Line 24E

Mowing 780.

Form 990, Part IX, Line 24E

Pest Control 180.

Form 990, Part IX, Line 24E

Snow Removal 170.

Form 990, Part IX, Line 24E

Trash 1127.

Form 990, Part IX, Line 24E

Water & Sewer 887.

Form 990, Part IX, Line 24E

Telephone 1965.

Form 990, Part IX, Line 24E

Operating 49.

Form 990, Part IX, Line 24E

Parking Lot Project 10970.

Form 990, Part IX, Line 24E

Ladies Auxiliary

Form 990, Part IX, Line 24E

Machine 216.

Form 990, Part IX, Line 24E

Dues Paid to National 1788.

Form 990, Part IX, Line 24E

Credit Card Fees 2530.

Form 990, Part IX, Line 24E

Serv-Safe Cerrification 180.

Form 990, Part IX, Line 24E

Liquor & Food License 2497.

Form 990, Part IX, Line 24E

Sales Tax 2693.

Form 990, Part IX, Line 24E

Boys State 120.

Form 990, Part IX, Line 24E

Canteen Equipment 108.

Form 990, Part IX, Line 24E

Honor Guard 75.

Form 990, Part IX, Line 24E

Wayne County Council Dues 16.

Form 990, Part IX, Line 24E

Printing 3.

Form 990, Part IX, Line 24E

Postage 116.

Raw XML Appendix352 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is provided for public viewing and also at the monthly meeting for inspection.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Miscellaneous 57.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Sales Tax
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Building Maintenance 1052.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Repairs 894.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance 2654.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Beer & Alcohol
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Food
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Supplies 13148.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Scholarship 200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Electric 6374.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Gas 2518.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Mowing 780.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Pest Control 180.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Snow Removal 170.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Trash 1127.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Water & Sewer 887.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Telephone 1965.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Operating 49.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Parking Lot Project 10970.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Ladies Auxiliary
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Serv-Safe Cerrification 180.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26Sales Tax 2693.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28Canteen Equipment 108.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29Honor Guard 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt30Wayne County Council Dues 16.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31Printing 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32Postage 116.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc29Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc30Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc31Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc32Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0178688
IRS990/TotalAssetsEOYAmt0180120
IRS990/TotalAssetsGrp/BOYAmt0178688
IRS990/TotalAssetsGrp/EOYAmt0180120
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048922
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt067153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01432
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01432
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0178688
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178688
IRS990/TotalRevenueGrp/ExclusionAmt020805
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06158
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt075885
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0178688
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0180120
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01069 Mindy Lane Unite 4A
IRS990/USAddress/CityNm0Wooster
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044691
IRS990/VotingMembersGoverningBodyCnt0120
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Roger Pennell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum03305672018
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Forest Post No 67
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0346607389
ReturnHeader/Filer/PhoneNum03305672018
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 613
ReturnHeader/Filer/USAddress/CityNm0Shreve
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044676
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010561559
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE EMERALD GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0113 HARRIS STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LODI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044254
ReturnHeader/PreparerPersonGrp/PhoneNum03309489511
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA WESLEY-RISKO
ReturnHeader/ReturnTs02022-11-12T09:14:12-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Roger
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Pennell
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

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