Civic Intelligence

American Legion Bc Post No 240

EIN 46-0220488 • 501(c)19 • Martin, SD

Profile

Service to veterans, community, state, and nation.

PO Box 126Martin, SD 57551

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

21st percentile

-19%

Higher net margin than 21% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

24th percentile

-9.9%

Faster asset growth than 24% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

20th percentile

-27%

Faster revenue growth than 20% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$96,807

Down $10,614 (-9.9%) from 2024

Liabilities

Down

$1,290

Down $2,219 (-63%) from 2024

Net Assets

Down

$95,517

Down $8,395 (-8.1%) from 2024

Revenue

Down

$43,249

Down $15,715 (-27%) from 2024

Expenses

Down

$51,644

Down $26,325 (-34%) from 2024

Net Income

Up

-$8,395

Up $10,610 (+56%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $212,316Liabilities 2012: $5,7362012Assets 2013: $209,684Liabilities 2013: $6,7552013Assets 2014: $213,762Liabilities 2014: $8,332Net Assets 2014: $205,4302014Assets 2015: $214,578Liabilities 2015: $6,988Net Assets 2015: $207,5902015Assets 2016: $207,537Liabilities 2016: $6,941Net Assets 2016: $200,5962016Assets 2017: $192,401Liabilities 2017: $5,750Net Assets 2017: $186,6512017Assets 2018: $164,774Liabilities 2018: $8,694Net Assets 2018: $156,0802018Assets 2019: $155,369Liabilities 2019: $9,476Net Assets 2019: $145,8932019Assets 2020: $149,934Liabilities 2020: $8,755Net Assets 2020: $141,1792020Assets 2021: $146,747Liabilities 2021: $16,950Net Assets 2021: $129,7972021Assets 2022: $156,237Liabilities 2022: $11,503Net Assets 2022: $144,7342022Assets 2023: $132,564Liabilities 2023: $9,647Net Assets 2023: $122,9172023Assets 2024: $107,421Liabilities 2024: $3,509Net Assets 2024: $103,9122024Assets 2025: $96,807Liabilities 2025: $1,290Net Assets 2025: $95,5172025

Highlighted filing

2025

Assets$96,807
Liabilities$1,290
Net Assets$95,517

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $82,640Expenses 2012: $86,029Net Income 2012: -$3,3892012Revenue 2013: $78,097Expenses 2013: $81,748Net Income 2013: -$3,6512013Revenue 2014: $112,990Expenses 2014: $110,489Net Income 2014: $2,5012014Revenue 2015: $113,089Expenses 2015: $110,929Net Income 2015: $2,1602015Revenue 2016: $102,791Expenses 2016: $109,785Net Income 2016: -$6,9942016Revenue 2017: $100,497Expenses 2017: $114,442Net Income 2017: -$13,9452017Revenue 2018: $111,242Expenses 2018: $141,813Net Income 2018: -$30,5712018Revenue 2019: $68,344Expenses 2019: $78,531Net Income 2019: -$10,1872019Revenue 2020: $68,540Expenses 2020: $74,146Net Income 2020: -$5,6062020Revenue 2021: $58,643Expenses 2021: $70,827Net Income 2021: -$12,1842021Revenue 2022: $89,571Expenses 2022: $75,395Net Income 2022: $14,1762022Revenue 2023: $48,611Expenses 2023: $71,146Net Income 2023: -$22,5352023Revenue 2024: $58,964Expenses 2024: $77,969Net Income 2024: -$19,0052024Revenue 2025: $43,249Expenses 2025: $51,644Net Income 2025: -$8,3952025

Highlighted filing

2025

Revenue$43,249
Expenses$51,644
Net Income-$8,395

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.97$0.01$0.96$0.43$0.52$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.04$1.04$0.59$0.78$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.10$1.23$0.49$0.71$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.12$1.45$0.90$0.75$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.17$1.30$0.59$0.71$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.09$1.41$0.69$0.74$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.55$0.09$1.46$0.68$0.79$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.09$1.56$1.11$1.42$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.06$1.87$1.00$1.14$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.08$0.07$2.01$1.03$1.10$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.07$2.08$1.13$1.11$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.08$2.05$1.13$1.10$0.03
2013Summary only. Only limited summary data is available for this year.$2.10$0.07$0.78$0.82$0.04
2012Summary only. Only limited summary data is available for this year.$2.12$0.06$0.83$0.86$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 4, 2026
Return Version
2024v5.5
Gross Receipts
$92,263
Mission and Program Overview

Mission

Service to veterans, community, state, and nation.

To serve veterans through community programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$103,912$95,517▼ $8,395
Land, Buildings, and Equipment, Net$67,196$61,439▼ $5,757
Cash and Non-Interest-Bearing Accounts$14,056$15,410▲ $1,354
Savings and Temporary Cash Investments$9,659$10,108▲ $449
Inventories for Sale or Use$14,620$8,739▼ $5,881
Prepaid Expenses and Deferred Charges$1,730$951▼ $779
Accounts Receivable$160$160→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$107,421$96,807▼ $10,614
Liabilities
Accounts Payable and Accrued Expenses$3,509$1,290▼ $2,219
Total Liabilities$3,509$1,290▼ $2,219
Net Assets / Fund Balance
Total Net Assets Fund Balance$103,912$95,517▼ $8,395
Total Liabilities and Net Assets / Fund Balance$107,421$96,807▼ $10,614

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,387$231,825$293,212
Equipment$52$39,246$39,298
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary Rayhill1st Vice Commander
Lee DaytonAdjutant
Dana ChristensenChaptain
Debra SpencerCommander
Kenneth DenisonFinance Officer
Kelly BoomerSergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$4,355
Program Service Revenue
$0
Investment Income
$1,600
Other Revenue
$37,294
All Other Contributions
$2,611
Change in Net Assets
$-8,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,780
Salaries, Compensation, and Employee Benefits$10,369
Grants and Similar Amounts Paid$495
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$14,466
Other Salaries and Wages---$9,493
Insurance---$6,926
Depreciation Depletion---$5,757
Office Expenses---$3,830
Payments to Affiliates---$1,544
Payroll Taxes---$876
Advertising---$865
Fees for Services Other---$664
Other Expenses---$634
Grants to Domestic Orgs---$495
Fees for Services Accounting---$442
Total Functional Expenses$0$0$0$51,644
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,218
Gaming Direct Expenses$0
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
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, Part VI, Section B, Line 11B

The commander reviews the form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

These records and documents will be provided upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Bc Post No 240
EIN
46-0220488
Phone
6056856446
Address
PO BOX 126, MARTIN, SD 57551

Signing Officer

Name
Debra Spencer
Title
Commander
Phone
6056856446
Signed
2026-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Spencer
Formed
1937
Legal Domicile
Sd
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
0

Preparer

Firm
Casey Peterson Ltd
Address
201 MAIN ST, CHADRON, NE 69337
Preparer
Kayla Giesey CPA
Phone
3084324465
Raw XML Appendix323 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE RECORDS AND DOCUMENTS WILL BE PROVIDED UPON REQUEST.
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IRS990/TotalLiabilitiesEOYAmt01290
IRS990/TotalLiabilitiesGrp/BOYAmt03509
IRS990/TotalLiabilitiesGrp/EOYAmt01290
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103912
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095517
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04416
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt043249
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt09118
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107421
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096807
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 126
IRS990/USAddress/CityNm0MARTIN
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057551
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBRA SPENCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06056856446
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION BC POST NO 240
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0460220488
ReturnHeader/Filer/PhoneNum06056856446
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 126
ReturnHeader/Filer/USAddress/CityNm0MARTIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057551
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460403496
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CASEY PETERSON LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHADRON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd069337
ReturnHeader/PreparerPersonGrp/PhoneNum03084324465
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAYLA GIESEY CPA
ReturnHeader/ReturnTs02026-03-05T10:11:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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