Civic Intelligence

American Legion Call-Payton Post 285

EIN 35-6231220 • 501(c)19 • Spencer, IN

Profile

United states veterans organization to provide a place in which veterans and their families can gather and fellowship. These veterans provide valuable services to the community.

154 S Main StreetSpencer, IN 47460

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.01x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

24th percentile

-16%

Higher net margin than 24% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-8.3%

Faster asset growth than 25% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

34th percentile

-9.0%

Faster revenue growth than 34% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$181,143

Down $22,304 (-11%) from 2023

Liabilities

Down

$2,399

Down $5,717 (-70%) from 2023

Net Assets

Down

$178,744

Down $16,587 (-8.5%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin24th percentile

Revenue

Down

$148,047

Down $2,218 (-1.5%) from 2023

Expenses

Up

$171,153

Up $12,010 (+7.5%) from 2023

Net Income

Down

-$23,106

Down $14,228 (-160%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $75,115Liabilities 2010: $1,073Net Assets 2010: $74,0422010Assets 2011: $65,024Liabilities 2011: $748Net Assets 2011: $64,2762011Assets 2012: $61,378Liabilities 2012: $528Net Assets 2012: $60,8502012Assets 2013: $58,418Liabilities 2013: $542Net Assets 2013: $57,8762013Assets 2014: $60,034Liabilities 2014: $12,661Net Assets 2014: $47,3732014Assets 2015: $62,272Liabilities 2015: $11,274Net Assets 2015: $50,9982015Assets 2016: $76,208Liabilities 2016: $10,045Net Assets 2016: $66,1632016Assets 2017: $102,060Liabilities 2017: $8,046Net Assets 2017: $94,0142017Assets 2018: $114,612Liabilities 2018: $862Net Assets 2018: $113,7502018Assets 2019: $131,253Liabilities 2019: $2,298Net Assets 2019: $128,9552019Assets 2020: $153,762Liabilities 2020: $2,071Net Assets 2020: $151,6912020Assets 2021: $206,631Liabilities 2021: $14,677Net Assets 2021: $191,9542021Assets 2022: $215,340Liabilities 2022: $11,131Net Assets 2022: $204,2092022Assets 2023: $203,447Liabilities 2023: $8,116Net Assets 2023: $195,3312023Assets 2024: $181,143Liabilities 2024: $2,399Net Assets 2024: $178,7442024

Highlighted filing

2024

Assets$181,143
Liabilities$2,399
Net Assets$178,744
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $61,7492010Expenses 2011: $61,2472011Expenses 2012: $67,1022012Revenue 2013: $66,293Expenses 2013: $69,267Net Income 2013: -$2,9742013Revenue 2014: $68,239Expenses 2014: $78,742Net Income 2014: -$10,5032014Revenue 2015: $96,490Expenses 2015: $92,865Net Income 2015: $3,6252015Revenue 2016: $104,367Expenses 2016: $89,202Net Income 2016: $15,1652016Revenue 2017: $154,791Expenses 2017: $126,940Net Income 2017: $27,8512017Revenue 2018: $133,063Expenses 2018: $113,327Net Income 2018: $19,7362018Revenue 2019: $178,878Expenses 2019: $163,673Net Income 2019: $15,2052019Revenue 2020: $180,334Expenses 2020: $157,598Net Income 2020: $22,7362020Revenue 2021: $222,104Expenses 2021: $181,841Net Income 2021: $40,2632021Revenue 2022: $178,759Expenses 2022: $166,504Net Income 2022: $12,2552022Revenue 2023: $150,265Expenses 2023: $159,143Net Income 2023: -$8,8782023Revenue 2024: $148,047Expenses 2024: $171,153Net Income 2024: -$23,1062024

Highlighted filing

2024

Revenue$148,047
Expenses$171,153
Net Income-$23,106
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$181,143
Liabilities
$2,399
Net assets
$178,744
Revenue
$148,047
Expenses
$171,153
Net income
-$23,106
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.02$1.79$1.48$1.71$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.08$1.95$1.50$1.59$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.15$0.11$2.04$1.79$1.67$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.07$0.15$1.92$2.22$1.82$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.02$1.52$1.80$1.58$0.23
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.29$1.79$1.64$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.14$1.33$1.13$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.08$0.94$1.55$1.27$0.28
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.10$0.66$1.04$0.89$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.11$0.51$0.96$0.93$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.13$0.47$0.68$0.79$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.58$0.66$0.69$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.01$0.61$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.01$0.64$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.01$0.74$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$269,484
Mission and Program Overview

Mission

United states vetrans organization

United states veterans organization to provide a place in which veterans and their families can gather and fellowship. These veterans provide valuable services and contributions to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$194,315$178,744▼ $15,571
Land, Buildings, and Equipment, Net$109,171$99,229▼ $9,942
Cash and Non-Interest-Bearing Accounts$93,709$81,914▼ $11,795
Total Assets$202,880$181,143▼ $21,737
Liabilities
Unsecured Notes Loans Payable$6,297--
Accounts Payable and Accrued Expenses$2,268$2,399▲ $131
Total Liabilities$8,565$2,399▼ $6,166
Net Assets / Fund Balance
Total Net Assets Fund Balance$194,315$178,744▼ $15,571
Total Liabilities and Net Assets / Fund Balance$202,880$181,143▼ $21,737

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$76,991$165,102$242,093
Equipment$22,238$40,118$62,356
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Eldred MillerChaplain
George CritesCommander 1s
Mitchell MuseCommander, 2
John BaileyCommander, H
David CollinsFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$87,640
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$60,407
All Other Contributions
$83,582
Change in Net Assets
$-23,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,441
Salaries, Compensation, and Employee Benefits$64,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$59,689
Occupancy---$35,366
Depreciation Depletion---$11,819
Insurance---$8,725
Payroll Taxes---$5,023
Fees for Services Accounting---$4,320
Fees for Services Other---$1,950
Other Expenses---$1,200
All Other Expenses---$778
Advertising---$132
Office Expenses---$96
Total Functional Expenses$0$0$0$171,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$77,037
Gaming Direct Expenses$32,063
Fundraising Gross Income$3,443
Fundraising Direct Expenses$1,170
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
Yes
Audit committee
Yes
Backup withholding compliance
No
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

Form 990, Page 6, Part VI, Line 7A

“Join by membership due to military service”

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 is provided to the board of directors for their review prior to e-filing the return.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request”

Filing and Contact Details

Filer

Filer Name
American Legion Post 285
EIN
35-6231220
Phone
8128299088
Address
154 S MAIN STREET, SPENCER, IN 47460
Doing Business As
American Legion Post 285

Signing Officer

Name
John Bailey
Title
Commander, Historian
Phone
8128299088
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Bailey
Formed
1960
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
30

Preparer

Firm
Hammer & Swigart Cpas Inc
Address
25 S VINE ST, GREENCASTLE, IN 46135-0412
Preparer
Sonya J Swigart CPA Ea
Phone
7656536941
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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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0171153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08565
IRS990/TotalLiabilitiesEOYAmt02399
IRS990/TotalLiabilitiesGrp/BOYAmt08565
IRS990/TotalLiabilitiesGrp/EOYAmt02399
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0194315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178744
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058134
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148047
IRS990/TotalVolunteersCnt030
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181143
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt06297
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05091 BRAYSVILLE RD
IRS990/USAddress/CityNm0SPENCER
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IRS990/USAddress/ZIPCd047460
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BAILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER, HISTORIAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08128299088
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 285
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0356231220
ReturnHeader/Filer/PhoneNum08128299088
ReturnHeader/Filer/USAddress/AddressLine1Txt0154 S MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0SPENCER
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832871184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMMER & SWIGART CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025 S VINE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENCASTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0461350412
ReturnHeader/PreparerPersonGrp/PhoneNum07656536941
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SONYA J SWIGART CPA EA
ReturnHeader/ReturnTs02025-11-17T13:45:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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