Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
American Legion Post 320
EIN 43-6093422 • 501(c)19 • Pacific, MO
Profile
Veterans & community benefits
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.33x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Down$240,074
Down $15,398 (-6.0%) from 2023
Liabilities
Down$78,994
Down $4,243 (-5.1%) from 2023
Net Assets
Down$161,080
Down $11,155 (-6.5%) from 2023
Revenue
Up$137,055
Up $3,689 (+2.8%) from 2023
Expenses
Down$148,210
Down $1,007 (-0.7%) from 2023
Net Income
Up-$11,155
Up $4,696 (+30%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $240,074
- Liabilities
- $78,994
- Net assets
- $161,080
- Revenue
- $137,055
- Expenses
- $148,210
- Net income
- -$11,155
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 23, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $137,055
Mission and Program Overview
Mission
Veteran Community Benefits
Veterans & community benefits
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROGRAMS SUPPORTING THE AMERICAN ARMED FORCES | - | - |
| EXPENSES TO MAINTAIN THE BAR | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RALPH D HIGGINS | Commander | - | $0 | - | - |
| DONALD BAILEY | 2nd Vice COM | - | $0 | - | - |
| ROY COLEMAN | 1st Vice COM | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 320
- EIN
- 43-6093422
- Phone
- 6362573298
- Address
- 320 W MERAMEC STREET, PACIFIC, MO 63069
Signing Officer
- Name
- Ralph D Higgins
- Title
- Commander
- Phone
- 6362573298
- Signed
- 2025-05-23
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Biermann Straatmann Pc
- Address
- 1101 E FIFTH STREET, WASHINGTON, MO 63090
- Preparer
- Douglas G Straatmann CPA
- Phone
- 6362398993
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Other income 979 total 979”
Form 990-ez, Part I, Line 16
“Bar office supplies 1,007 license 1,698 interest 3,934 janitorial and supplies 1,030 non-investment depreciation 6,846 cost of goods sold 73,620 expenses interest 1,311 insurance 1,913 donations 913 gifts & flowers 76 membership & dues 1,604 office expense 336 income taxes 463 penalties 116 total 94,867”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 1,015 equipment 10,997 10,997 less accumulated depreciation 8,638 8,833 total 2,359 3,179”
Form 990-ez, Part II, Line 26
“Loan 81,413 76,329 payroll taxes payable 1,824 1,665 sba loan 0 1,000”
Form 990-ez, Part III, Line 31
“Expenses to maintain the bar”
Raw XML Appendix111 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/PersonNm | 0 | RALPH HIGGINS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6362573298 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 320 W MEREMEC STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PACIFIC |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 63069 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 20593 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 11026 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5237 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -11155 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3000 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 255472 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 240074 |
| IRS990EZ/GrossReceiptsAmt | 0 | 137055 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 232520 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 225869 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 172235 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 161080 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 172235 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 161080 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 23450 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RALPH D HIGGINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DONALD BAILEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROY COLEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | 2ND VICE COM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | 1ST VICE COM |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2359 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3179 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 94867 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 979 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | VETERANS & COMMUNITY BENEFITS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 130839 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROGRAMS SUPPORTING THE AMERICAN ARMED FORCES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | EXPENSES TO MAINTAIN THE BAR |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 26893 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 83237 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 78994 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 148210 |
| IRS990EZ/TotalRevenueAmt | 0 | 137055 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.POST320.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER INCOME 979 TOTAL 979 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BAR OFFICE SUPPLIES 1,007 LICENSE 1,698 INTEREST 3,934 JANITORIAL AND SUPPLIES 1,030 NON-INVESTMENT DEPRECIATION 6,846 COST OF GOODS SOLD 73,620 EXPENSES INTEREST 1,311 INSURANCE 1,913 DONATIONS 913 GIFTS & FLOWERS 76 MEMBERSHIP & DUES 1,604 OFFICE EXPENSE 336 INCOME TAXES 463 PENALTIES 116 TOTAL 94,867 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 0 1,015 EQUIPMENT 10,997 10,997 LESS ACCUMULATED DEPRECIATION 8,638 8,833 TOTAL 2,359 3,179 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LOAN 81,413 76,329 PAYROLL TAXES PAYABLE 1,824 1,665 SBA LOAN 0 1,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EXPENSES TO MAINTAIN THE BAR |
| 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, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RALPH D HIGGINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COMMANDER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6362573298 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 320 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | (COLWELL HARRIS-PAUL WILLIAMS) |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 436093422 |
| ReturnHeader/Filer/PhoneNum | 0 | 6362573298 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 320 W MERAMEC STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PACIFIC |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 63069 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 832798475 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BIERMANN STRAATMANN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1101 E FIFTH STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 63090 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6362398993 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DOUGLAS G STRAATMANN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-23T10:39:34-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.