Civic Intelligence

American Legion Post 245 Laroy Farst

990EZ • Fiscal year 2019 • EIN 34-6607498

Jul 01, 2018 to Jun 30, 2019 • Filed on Aug 09, 2019

PO Box 127New Madison, OH 45346

(937) 996-0095

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

33rd percentile

-5.5%

Higher net margin than 33% of similar nonprofits.

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

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

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

Asset Growth

40th percentile

-2.2%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

41st percentile

-5.0%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Down

$78,427

Down $1,738 (-2.2%) from 2018

Net Assets

Down

$77,861

Down $1,681 (-2.1%) from 2018

Liabilities

Down

$566

Down $57 (-9.1%) from 2018

Revenue

Down

$30,594

Down $1,602 (-5.0%) from 2018

Expenses

Up

$32,275

Up $735 (+2.3%) from 2018

Net Income

Down

-$1,681

Down $2,337 (-356%) from 2018

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $81,763Liabilities 2011: $732Net Assets 2011: $81,0312011Assets 2012: $79,978Liabilities 2012: $854Net Assets 2012: $79,1242012Assets 2018: $80,165Liabilities 2018: $623Net Assets 2018: $79,5422018Assets 2019: $78,427Liabilities 2019: $566Net Assets 2019: $77,8612019Assets 2020: $72,638Liabilities 2020: $51Net Assets 2020: $72,5872020Assets 2021: $84,874Liabilities 2021: $92Net Assets 2021: $84,7822021Assets 2022: $88,519Liabilities 2022: $117Net Assets 2022: $88,4022022Assets 2023: $93,471Liabilities 2023: $54Net Assets 2023: $93,4172023Assets 2024: $120,041Liabilities 2024: $115Net Assets 2024: $119,9262024

Highlighted filing

2019

Assets$78,427
Liabilities$566
Net Assets$77,861

Operations Trend

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $42,939Expenses 2011: $41,561Net Income 2011: $1,3782011Revenue 2012: $39,970Expenses 2012: $41,877Net Income 2012: -$1,9072012Revenue 2018: $32,196Expenses 2018: $31,540Net Income 2018: $6562018Revenue 2019: $30,594Expenses 2019: $32,275Net Income 2019: -$1,6812019Revenue 2020: $24,204Expenses 2020: $29,478Net Income 2020: -$5,2742020Revenue 2021: $27,499Expenses 2021: $15,305Net Income 2021: $12,1942021Revenue 2022: $21,467Expenses 2022: $17,847Net Income 2022: $3,6202022Revenue 2023: $22,638Expenses 2023: $17,625Net Income 2023: $5,0132023Revenue 2024: $64,213Expenses 2024: $42,682Net Income 2024: $21,5312024

Highlighted filing

2019

Revenue$30,594
Expenses$32,275
Net Income-$1,681
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Aug 9, 2019
Return Version
2018v3.1
Gross Receipts
$57,249
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

DescriptionGrantsExpenses
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

NameTitleFull / Part TimeBaseOtherTotal
JAMES CASSITY2nd Vice COM-$0--
HAROLD HOOVER1st Vice COM-$0--
GENE SHIVELYAdjutant-$0--
FRANCIS L GRISEZ JRCommander-$0--
RALPH RUSEStg At Arms-$0--
MIKE W BOLINFinance 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
2019-08-09

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 10 total 10

Form 990-ez, Part I, Line 16

Concessions advertising and promotion 365 liquor permit 574 insurance 1,423 utilities 7,343 bank fees 25 misc 106 outside services 1,255 repairs and maintenance 1,232 expenses memorial day expense 180 member activities 238 dues 1,285 total 14,026

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 506 460 sales tax 117 106

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 Appendix139 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 245
IRS990EZ/BooksInCareOfDetail/PhoneNum09379961911
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03195 WILT RD
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt03195 WILT RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW MADISON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045346
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014505
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012767
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02534
IRS990EZ/CostOfGoodsSoldAmt016940
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1681
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01105
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt080165
IRS990EZ/Form990TotalAssetsGrp/EOYAmt078427
IRS990EZ/GamingGrossIncomeAmt010051
IRS990EZ/GrossProfitLossSlsOfInvntryAmt025738
IRS990EZ/GrossReceiptsAmt057249
IRS990EZ/GrossSalesOfInventoryAmt042678
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0272
IRS990EZ/LandAndBuildingsGrp/BOYAmt056575
IRS990EZ/LandAndBuildingsGrp/EOYAmt056575
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt079542
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077861
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt079542
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES CASSITY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HAROLD HOOVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GENE SHIVELY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3FRANCIS L GRISEZ JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RALPH RUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MIKE W BOLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt02ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4STG AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5FINANCE OFFI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt09085
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09085
IRS990EZ/OtherExpensesTotalAmt014026
IRS990EZ/OtherRevenueTotalAmt010
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS.
IRS990EZ/PrintingPublicationsPostageAmt050
IRS990EZ/ProgramServiceRevenueAmt01704
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt017079
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt09715
IRS990EZ/SpecialEventsNetIncomeLossAmt0336
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0623
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0566
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032275
IRS990EZ/TotalRevenueAmt030594
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SALES TAX DISCOUNTS 10 TOTAL 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONCESSIONS ADVERTISING AND PROMOTION 365 LIQUOR PERMIT 574 INSURANCE 1,423 UTILITIES 7,343 BANK FEES 25 MISC 106 OUTSIDE SERVICES 1,255 REPAIRS AND MAINTENANCE 1,232 EXPENSES MEMORIAL DAY EXPENSE 180 MEMBER ACTIVITIES 238 DUES 1,285 TOTAL 14,026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVENTORIES FOR SALE OR USE 4,010 4,010 EQUIPMENT 5,075 5,075 TOTAL 9,085 9,085
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES 506 460 SALES TAX 117 106
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS, FAMILIES AND GUESTS. MUTUAL AID TO VETERANS, FAMILIES, AND MISCELLANEOUS COMMUNITY FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANCIS L GRISEZ JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum09379960095
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 245
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LAROY FARST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0346607498
ReturnHeader/Filer/PhoneNum09379960095
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 127
ReturnHeader/Filer/USAddress/CityNm0NEW MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045346
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0328BF849FB61F5397EB9B5F6754870DC641EBEA2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0328BF849FB61F5397EB9B5F6754870DC641EBEA2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.102.125.86
ReturnHeader/FilingSecurityInformation/IPDt02019-08-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:08:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270982145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AULT HENDERSON & LEWIS CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01400 N BROADWAY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0453312454
ReturnHeader/PreparerPersonGrp/PhoneNum09375485745
ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFERY R LEWIS CPA
ReturnHeader/ReturnTs02019-08-13T15:08:50-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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Filings