Civic Intelligence

American Legion Post 314

990 • Fiscal year 2025 • EIN 47-0844983

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 11, 2025

Organization Profile
P O Box 314Wood River, NE 68883

(308) 583-6756

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

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

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

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

54th percentile

4.9%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

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

Asset Growth

59th percentile

3.5%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

40th percentile

-6.2%

Faster revenue growth than 40% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$96,330

Up $3,236 (+3.5%) from 2024

Net Assets

Up

$96,179

Up $3,171 (+3.4%) from 2024

Liabilities

Up

$151

Up $65 (+76%) from 2024

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin54th percentile

Revenue

Down

$65,274

Down $4,295 (-6.2%) from 2024

Expenses

Down

$62,103

Down $6,534 (-9.5%) from 2024

Net Income

Up

$3,171

Up $2,239 (+240%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$100K$50K$0Assets 2013: $63,392Liabilities 2013: $0Net Assets 2013: $63,3922013Assets 2014: $55,248Liabilities 2014: $0Net Assets 2014: $55,2482014Assets 2015: $70,419Liabilities 2015: $0Net Assets 2015: $70,4192015Assets 2016: $89,893Liabilities 2016: $0Net Assets 2016: $89,8932016Assets 2017: $91,835Liabilities 2017: $60Net Assets 2017: $91,7752017Assets 2018: $85,356Liabilities 2018: $382Net Assets 2018: $84,9742018Assets 2019: $77,875Liabilities 2019: $516Net Assets 2019: $77,3592019Assets 2020: $59,612Liabilities 2020: $44Net Assets 2020: $59,5682020Assets 2021: $51,111Liabilities 2021: $392Net Assets 2021: $50,7192021Assets 2022: $42,832Liabilities 2022: $189Net Assets 2022: $42,6432022Assets 2023: $92,155Liabilities 2023: $79Net Assets 2023: $92,0762023Assets 2024: $93,094Liabilities 2024: $86Net Assets 2024: $93,0082024Assets 2025: $96,330Liabilities 2025: $151Net Assets 2025: $96,1792025

Highlighted filing

2025

Assets$96,330
Liabilities$151
Net Assets$96,179
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

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

$150K$100K$50K$0-$50KRevenue 2013: $107,851Expenses 2013: $120,977Net Income 2013: -$13,1262013Revenue 2014: $66,327Expenses 2014: $74,471Net Income 2014: -$8,1442014Revenue 2015: $101,063Expenses 2015: $85,892Net Income 2015: $15,1712015Revenue 2016: $115,374Expenses 2016: $95,900Net Income 2016: $19,4742016Revenue 2017: $99,406Expenses 2017: $97,524Net Income 2017: $1,8822017Revenue 2018: $86,194Expenses 2018: $92,995Net Income 2018: -$6,8012018Revenue 2019: $89,366Expenses 2019: $96,981Net Income 2019: -$7,6152019Revenue 2020: $66,745Expenses 2020: $84,536Net Income 2020: -$17,7912020Revenue 2021: $79,756Expenses 2021: $88,605Net Income 2021: -$8,8492021Revenue 2022: $69,374Expenses 2022: $77,450Net Income 2022: -$8,0762022Revenue 2023: $139,235Expenses 2023: $89,802Net Income 2023: $49,4332023Revenue 2024: $69,569Expenses 2024: $68,637Net Income 2024: $9322024Revenue 2025: $65,274Expenses 2025: $62,103Net Income 2025: $3,1712025

Highlighted filing

2025

Revenue$65,274
Expenses$62,103
Net Income$3,171
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$94,227
Mission and Program Overview

Mission

Fund veterans organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$93,008$96,179▲ $3,171
Savings and Temporary Cash Investments$71,932$71,910▼ $22
Cash and Non-Interest-Bearing Accounts$12,901$12,621▼ $280
Land, Buildings, and Equipment, Net$8,261$11,799▲ $3,538
Total Assets$93,094$96,330▲ $3,236
Liabilities
Other Liabilities$86$151▲ $65
Total Liabilities$86$151▲ $65
Net Assets / Fund Balance
Total Net Assets Fund Balance$93,008$96,179▲ $3,171
Total Liabilities and Net Assets / Fund Balance$93,094$96,330▲ $3,236

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,316$93,790$98,106
Land$7,483-$7,483
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
James SmithAdjutant
Stan BilslendCommander
Dan WagonerVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$7,500
Program Service Revenue
$48,960
Investment Income
$2,216
Other Revenue
$6,598
All Other Contributions
$7,500
Change in Net Assets
$3,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,798
Salaries, Compensation, and Employee Benefits$8,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$7,706
All Other Expenses---$7,518
Insurance---$4,391
Advertising---$3,567
Other Expenses---$3,091
Fees for Services Accounting---$1,255
Payroll Taxes---$599
Depreciation Depletion---$421
Office Expenses---$224
Total Functional Expenses$0$0$0$62,103
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$35,551
Gaming Direct Expenses$28,953
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$151
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available upon request”

Filing and Contact Details

Filer

Filer Name
American Legion Post 314
EIN
47-0844983
Phone
3085836756
Address
P O BOX 314, WOOD RIVER, NE 68883

Signing Officer

Name
James Smith
Title
Adjutant
Phone
3085836756
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Smith
Formed
2001
Legal Domicile
Ne
Voting Board Members
3
Independent Board Members
3
Employees
2

Preparer

Firm
Bangs & Stewart Cpas LLC
Address
116 E 9TH STREET, WOOD RIVER, NE 68883
Preparer
Chris R Stewart
Phone
3085832206
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide social activities for their members and their guests.”

Form 990, Part IX, Line 24E

“Bank charges 2,740 0 0 supplies 1,953 0 0 licenses & fees 1,446 0 0 waste disposal 931 0 0 repairs and maintenance 353 0 0 delivery fees 95 0 0 total 7,518 0 0”

Raw XML Appendix291 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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IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt028953
IRS990/GamingGrossIncomeAmt035551
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt094227
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InsuranceGrp/TotalAmt04391
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02216
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt093790
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt011799
IRS990/LandBldgEquipCostOrOtherBssAmt0105589
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0FUND VETERANS ORGANIZATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt093008
IRS990/NetAssetsOrFundBalancesEOYAmt096179
IRS990/NetIncomeFromGamingGrp/ExclusionAmt06598
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt06598
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt0224
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2DUES EXPENSE
IRS990/OtherExpensesGrp/Desc3SALES TAX
IRS990/OtherExpensesGrp/TotalAmt018682
IRS990/OtherExpensesGrp/TotalAmt19911
IRS990/OtherExpensesGrp/TotalAmt24738
IRS990/OtherExpensesGrp/TotalAmt33091
IRS990/OtherLiabilitiesGrp/BOYAmt086
IRS990/OtherLiabilitiesGrp/EOYAmt0151
IRS990/OtherSalariesAndWagesGrp/TotalAmt07706
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0599
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FOOD AND BEVERAGE SALES
IRS990/ProgramServiceRevenueGrp/Desc1BASEBALL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt041670
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03914
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041670
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01475
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IRS990/PYOtherRevenueAmt08393
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IRS990/PYTotalExpensesAmt068637
IRS990/PYTotalRevenueAmt069569
IRS990/ReconcilationRevenueExpnssAmt03171
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011799
IRS990ScheduleD/TotalLiabilityAmt0151
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
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IRS990ScheduleG/IndividualWithBooksNm0JIM SMITH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SOCIAL ACTIVITIES FOR THEIR MEMBERS AND THEIR GUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES 2,740 0 0 SUPPLIES 1,953 0 0 LICENSES & FEES 1,446 0 0 WASTE DISPOSAL 931 0 0 REPAIRS AND MAINTENANCE 353 0 0 DELIVERY FEES 95 0 0 TOTAL 7,518 0 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADJUTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum03085836756
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 314
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0470844983
ReturnHeader/Filer/PhoneNum03085836756
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 314
ReturnHeader/Filer/USAddress/CityNm0WOOD RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068883
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470837341
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BANGS & STEWART CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0116 E 9TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOOD RIVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068883
ReturnHeader/PreparerPersonGrp/PhoneNum03085832206
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS R STEWART
ReturnHeader/ReturnTs02025-11-15T10:26:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$96,330
Liabilities
$151
Net assets
$96,179
Revenue
$65,274
Expenses
$62,103
Net income
$3,171
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.65$0.62$0.03
2024Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.70$0.69$0.01
2023Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$1.39$0.90$0.49
2022Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$0.69$0.77$0.08
2021Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.80$0.89$0.09
2020Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.67$0.85$0.18
2019Summary only. Only limited summary data is available for this year.$0.78$0.01$0.77$0.89$0.97$0.08
2018Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$0.86$0.93$0.07
2017Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.99$0.98$0.02
2016Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$1.15$0.96$0.19
2015Summary only. Only limited summary data is available for this year.$0.70$0.00$0.70$1.01$0.86$0.15
2014Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$0.66$0.74$0.08
2013Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$1.08$1.21$0.13