Civic Intelligence

American Legion Post 320(Colwell Harris-Paul Williams)

990EZ • Fiscal year 2020 • EIN 43-6093422

Jan 01, 2020 to Dec 31, 2020 • Filed on May 13, 2021

Organization ProfileWWW.POST320.COM
320 W Meramec StreetPacific, MO 63069

(636) 257-3298

Siviq Scores

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

Liabilities / Assets

91st percentile

0.34x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

0.75x

Higher debt load relative to revenue than 93% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

79th percentile

17%

Higher net margin than 79% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

78th percentile

7.4%

Faster asset growth than 78% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

92nd percentile

38%

Faster revenue growth than 92% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$287,277

Up $19,808 (+7.4%) from 2019

Net Assets

Up

$188,779

Up $22,205 (+13%) from 2019

Liabilities

Down

$98,498

Down $2,397 (-2.4%) from 2019

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin79th percentile

Revenue

Up

$132,098

Up $36,654 (+38%) from 2019

Expenses

Up

$109,893

Up $23,784 (+28%) from 2019

Net Income

Up

$22,205

Up $12,870 (+138%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$400K$300K$200K$100K$0Assets 2010: $314,857Liabilities 2010: $161,048Net Assets 2010: $153,8092010Assets 2011: $317,083Liabilities 2011: $149,785Net Assets 2011: $167,2982011Assets 2012: $303,995Liabilities 2012: $143,966Net Assets 2012: $160,0292012Assets 2013: $291,522Liabilities 2013: $138,720Net Assets 2013: $152,8022013Assets 2014: $286,726Liabilities 2014: $135,015Net Assets 2014: $151,7112014Assets 2015: $283,926Liabilities 2015: $127,946Net Assets 2015: $155,9802015Assets 2016: $282,850Liabilities 2016: $121,292Net Assets 2016: $161,5582016Assets 2017: $269,687Liabilities 2017: $115,518Net Assets 2017: $154,1692017Assets 2018: $265,691Liabilities 2018: $108,452Net Assets 2018: $157,2392018Assets 2019: $267,469Liabilities 2019: $100,895Net Assets 2019: $166,5742019Assets 2020: $287,277Liabilities 2020: $98,498Net Assets 2020: $188,7792020Assets 2021: $294,397Liabilities 2021: $92,764Net Assets 2021: $201,6332021Assets 2022: $275,959Liabilities 2022: $87,873Net Assets 2022: $188,0862022Assets 2023: $255,472Liabilities 2023: $83,237Net Assets 2023: $172,2352023Assets 2024: $240,074Liabilities 2024: $78,994Net Assets 2024: $161,0802024

Highlighted filing

2020

Assets$287,277
Liabilities$98,498
Net Assets$188,779
Open 2020 Filing

Operations Trend

Revenue Growth92nd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $8,943Expenses 2010: $15,883Net Income 2010: -$6,9402010Revenue 2011: $26,721Expenses 2011: $13,232Net Income 2011: $13,4892011Revenue 2012: $7,855Expenses 2012: $9,894Net Income 2012: -$2,0392012Revenue 2013: $19,534Expenses 2013: $11,318Net Income 2013: $8,2162013Revenue 2014: $6,916Expenses 2014: $10,100Net Income 2014: -$3,1842014Revenue 2015: $7,200Expenses 2015: $12,445Net Income 2015: -$5,2452015Revenue 2016: $5,969Expenses 2016: $8,592Net Income 2016: -$2,6232016Revenue 2017: $49,270Expenses 2017: $56,659Net Income 2017: -$7,3892017Revenue 2018: $63,336Expenses 2018: $60,266Net Income 2018: $3,0702018Revenue 2019: $95,444Expenses 2019: $86,109Net Income 2019: $9,3352019Revenue 2020: $132,098Expenses 2020: $109,893Net Income 2020: $22,2052020Revenue 2021: $157,091Expenses 2021: $144,237Net Income 2021: $12,8542021Revenue 2022: $146,650Expenses 2022: $154,070Net Income 2022: -$7,4202022Revenue 2023: $133,366Expenses 2023: $149,217Net Income 2023: -$15,8512023Revenue 2024: $137,055Expenses 2024: $148,210Net Income 2024: -$11,1552024

Highlighted filing

2020

Revenue$132,098
Expenses$109,893
Net Income$22,205
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 13, 2021
Return Version
2020v4.0
Gross Receipts
$132,098
Mission and Program Overview

Mission

Veteran Community Benefits

Veterans & community benefits

Program Services

DescriptionGrantsExpenses
PROGRAMS SUPPORTING THE AMERICAN ARMED FORCES--
EXPENSES TO MAINTAIN THE BAR--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RALPH D HIGGINSCommander-$0--
DONALD BAILEY2nd Vice COM-$0--
CLIFFORD SMITHChaplain-$0--
ROY COLEMAN1st 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
2021-05-13
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 1,372 ppp loan forgiveness 1,000 total 2,372”

Form 990-ez, Part I, Line 16

“Bar non-investment depreciation 6,847 cost of goods sold 54,054 expenses interest 5,435 insurance 6,387 donations 3,187 gifts & flowers 128 membership & dues 94 office expense 1,257 sponsorship 60 taxes and licenses 3,012 total 80,461”

Form 990-ez, Part II, Line 24

“Equipment 10,997 10,997 less accumulated depreciation 8,248 8,248 estimated taxes 18 18 total 2,767 2,767”

Form 990-ez, Part II, Line 26

“Loan 100,816 95,923 payroll taxes payable 79 1,675 sba loan 0 900”

Form 990-ez, Part III, Line 31

“Expenses to maintain the bar”

Raw XML Appendix120 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0RALPH D HIGGINS
CompensationExplanation/CompensationExplanationGrp/PersonNm1DONALD BAILEY
CompensationExplanation/CompensationExplanationGrp/PersonNm2CLIFFORD SMITH
CompensationExplanation/CompensationExplanationGrp/PersonNm3ROY COLEMAN
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RALPH HIGGINS
IRS990EZ/BooksInCareOfDetail/PhoneNum06362573298
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0320 W MEREMEC STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PACIFIC
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd063069
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05187
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031842
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09491
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022205
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0267469
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0287277
IRS990EZ/GrossReceiptsAmt0132098
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0259515
IRS990EZ/LandAndBuildingsGrp/EOYAmt0252668
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0166574
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0188779
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0166574
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0188779
IRS990EZ/OccupancyRentUtltsAndMaintAmt09094
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RALPH D HIGGINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DONALD BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CLIFFORD SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROY COLEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt31ST VICE COM
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02767
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02767
IRS990EZ/OtherExpensesTotalAmt080461
IRS990EZ/OtherRevenueTotalAmt02372
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS & COMMUNITY BENEFITS
IRS990EZ/ProgramServiceRevenueAmt0120235
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROGRAMS SUPPORTING THE AMERICAN ARMED FORCES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EXPENSES TO MAINTAIN THE BAR
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt018938
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0100895
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt098498
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0109893
IRS990EZ/TotalRevenueAmt0132098
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.POST320.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME 1,372 PPP LOAN FORGIVENESS 1,000 TOTAL 2,372
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BAR NON-INVESTMENT DEPRECIATION 6,847 COST OF GOODS SOLD 54,054 EXPENSES INTEREST 5,435 INSURANCE 6,387 DONATIONS 3,187 GIFTS & FLOWERS 128 MEMBERSHIP & DUES 94 OFFICE EXPENSE 1,257 SPONSORSHIP 60 TAXES AND LICENSES 3,012 TOTAL 80,461
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 10,997 10,997 LESS ACCUMULATED DEPRECIATION 8,248 8,248 ESTIMATED TAXES 18 18 TOTAL 2,767 2,767
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOAN 100,816 95,923 PAYROLL TAXES PAYABLE 79 1,675 SBA LOAN 0 900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXPENSES TO MAINTAIN THE BAR
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, LINE 31
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RALPH D HIGGINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06362573298
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 320
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0(COLWELL HARRIS-PAUL WILLIAMS)
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0436093422
ReturnHeader/Filer/PhoneNum06362573298
ReturnHeader/Filer/USAddress/AddressLine1Txt0320 W MERAMEC STREET
ReturnHeader/Filer/USAddress/CityNm0PACIFIC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063069
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832798475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BIERMANN STRAATMANN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01101 E FIFTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063090
ReturnHeader/PreparerPersonGrp/PhoneNum06362398993
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS G STRAATMANN CPA
ReturnHeader/ReturnTs02021-11-11T09:38:33-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RALPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HIGGINS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$287,277
Liabilities
$98,498
Net assets
$188,779
Revenue
$132,098
Expenses
$109,893
Net income
$22,205
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.40$0.79$1.61$1.37$1.48$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.55$0.83$1.72$1.33$1.49$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.76$0.88$1.88$1.47$1.54$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.94$0.93$2.02$1.57$1.44$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.87$0.98$1.89$1.32$1.10$0.22
2019Detailed filing. Detailed filing data is available for this year.$2.67$1.01$1.67$0.95$0.86$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.66$1.08$1.57$0.63$0.60$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.70$1.16$1.54$0.49$0.57$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.83$1.21$1.62$0.06$0.09$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.84$1.28$1.56$0.07$0.12$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.87$1.35$1.52$0.07$0.10$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.92$1.39$1.53$0.20$0.11$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$1.44$1.60$0.08$0.10$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$1.50$1.67$0.27$0.13$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$1.61$1.54$0.09$0.16$0.07