Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
American Legion Post 245 Laroy Farst
990EZ • Fiscal year 2018 • EIN 34-6607498
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$80,165
Up $187 (+0.2%) from 2012
Net Assets
Up$79,542
Up $418 (+0.5%) from 2012
Liabilities
Down$623
Down $231 (-27%) from 2012
Revenue And Expenses
Revenue
Down$32,196
Down $7,774 (-19%) from 2012
Expenses
Down$31,540
Down $10,337 (-25%) from 2012
Net Income
Up$656
Up $2,563 (+134%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Jul 30, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $58,912
Mission and Program Overview
Mission
General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. | - | - |
| GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES CASSITY | 2nd Vice COM | - | $0 | - | - |
| HAROLD HOOVER | 1st Vice COM | - | $0 | - | - |
| GENE SHIVELY | Adjutant | - | $0 | - | - |
| DELBERT BRAUND | Chaplin | - | $0 | - | - |
| FRANCIS L GRISEZ JR | Commander | - | $0 | - | - |
| RALPH RUSE | Stg At Arms | - | $0 | - | - |
| MIKE W BOLIN | Finance Offi | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 245
- EIN
- 34-6607498
- Phone
- 9379960095
- Address
- PO BOX 127, NEW MADISON, OH 45346
Signing Officer
- Name
- Francis L Grisez Jr
- Title
- Commander
- Phone
- 9379960095
- Signed
- 2018-07-30
Preparer
- Firm
- Ault Henderson & Lewis Cpas
- Address
- 1400 N BROADWAY ST, GREENVILLE, OH 45331-2454
- Preparer
- Jeffery R Lewis CPA
- Phone
- 9375485745
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Sales tax discounts 11 total 11”
Form 990-ez, Part I, Line 16
“Concessions advertising and promotion 345 liquor permit 519 insurance 1,316 utilities 7,771 outside services 913 repairs and maintenance 1,065 expenses memorial day expense 180 member activities 250 dues 1,583 total 13,942”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 4,010 4,010 equipment 5,075 5,075 total 9,085 9,085”
Form 990-ez, Part II, Line 26
“Payroll taxes 546 506 sales tax 101 117”
Form 990-ez, Part III
“General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.”
Form 990-ez, Part III, Line 31
“General year round schedule of social and recreational activities for members, families and guests. Mutual aid to veterans, families, and miscellaneous community functions.”
Raw XML Appendix143 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 245 |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9379961911 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3195 WILT RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 3195 WILT RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW MADISON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45346 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 13873 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 14505 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2208 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 18485 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 656 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1125 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 79533 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 80165 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 9889 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 26426 |
| IRS990EZ/GrossReceiptsAmt | 0 | 58912 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 44911 |
| IRS990EZ/GroupExemptionNum | 0 | 0925 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 248 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 56575 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 56575 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 78886 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 79542 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 78886 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 79542 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 16 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JAMES CASSITY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | HAROLD HOOVER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GENE SHIVELY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DELBERT BRAUND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | FRANCIS L GRISEZ JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | RALPH RUSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MIKE W BOLIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | 2ND VICE COM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | 1ST VICE COM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CHAPLIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | STG AT ARMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | FINANCE OFFI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9085 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 9085 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 13942 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 11 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 356 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1645 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16101 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 8231 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 1658 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 647 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 623 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 31540 |
| IRS990EZ/TotalRevenueAmt | 0 | 32196 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SALES TAX DISCOUNTS 11 TOTAL 11 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONCESSIONS ADVERTISING AND PROMOTION 345 LIQUOR PERMIT 519 INSURANCE 1,316 UTILITIES 7,771 OUTSIDE SERVICES 913 REPAIRS AND MAINTENANCE 1,065 EXPENSES MEMORIAL DAY EXPENSE 180 MEMBER ACTIVITIES 250 DUES 1,583 TOTAL 13,942 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INVENTORIES FOR SALE OR USE 4,010 4,010 EQUIPMENT 5,075 5,075 TOTAL 9,085 9,085 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL TAXES 546 506 SALES TAX 101 117 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANCIS L GRISEZ JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COMMANDER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9379960095 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-07-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 245 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LAROY FARST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 346607498 |
| ReturnHeader/Filer/PhoneNum | 0 | 9379960095 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 127 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW MADISON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45346 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 328BF849FB61F5397EB9B5F6754870DC641EBEA2 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 328BF849FB61F5397EB9B5F6754870DC641EBEA2 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 98.102.125.86 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-08-06 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:03:28 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270982145 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AULT HENDERSON & LEWIS CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1400 N BROADWAY ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 453312454 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9375485745 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-07-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFERY R LEWIS CPA |
| ReturnHeader/ReturnTs | 0 | 2018-08-06T14:03:28-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-06-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $80,165
- Liabilities
- $623
- Net assets
- $79,542
- Revenue
- $32,196
- Expenses
- $31,540
- Net income
- $656