Civic Intelligence

American Legion Post 384 Foundation Inc.

EIN 47-1765798 • 501(c)3 • San Francisco, CA

Pub. 78 Eligible990-N Coverage

Profile

To provide scholarships to students in program such as, but not limited to, Junior Reserve Officer Training Corp, while also providing support for local fire departments, veterans programs and American Legion groups throughout the United States.

1524 Powell StreetSan Francisco, CA 94133

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

10th percentile

-85%

Higher net margin than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

198%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

42nd percentile

-7.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$40,251

Down $767 (-1.9%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$40,251

Down $767 (-1.9%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin10th percentile

Revenue

Down

$900

Down $101,950 (-99%) from 2023

Expenses

Down

$1,667

Down $61,795 (-97%) from 2023

Net Income

Down

-$767

Down $40,155 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$60K$40K$20K$0Assets 2016: $4,662Liabilities 2016: $0Net Assets 2016: $4,6622016Assets 2017: $7,593Liabilities 2017: $0Net Assets 2017: $7,5932017Assets 2018: $1,307Liabilities 2018: $0Net Assets 2018: $1,3072018Assets 2019: $859Liabilities 2019: $0Net Assets 2019: $8592019Assets 2020: $1,702Liabilities 2020: $0Net Assets 2020: $1,7022020Assets 2021: $1,519Liabilities 2021: $0Net Assets 2021: $1,5192021Assets 2022: $1,630Liabilities 2022: $0Net Assets 2022: $1,6302022Assets 2023: $41,018Liabilities 2023: $0Net Assets 2023: $41,0182023Assets 2024: $40,251Net Assets 2024: $40,2512024

Highlighted filing

2024

Assets$40,251
Liabilities-
Net Assets$40,251
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$150K$100K$50K$0-$50KRevenue 2016: $89,700Expenses 2016: $86,403Net Income 2016: $3,2972016Revenue 2017: $29,291Expenses 2017: $26,360Net Income 2017: $2,9312017Revenue 2018: $27,630Expenses 2018: $33,916Net Income 2018: -$6,2862018Revenue 2019: $224Expenses 2019: $672Net Income 2019: -$4482019Revenue 2020: $843Expenses 2020: $0Net Income 2020: $8432020Revenue 2021: $1,137Expenses 2021: $1,320Net Income 2021: -$1832021Revenue 2022: $11,243Expenses 2022: $11,132Net Income 2022: $1112022Revenue 2023: $102,850Expenses 2023: $63,462Net Income 2023: $39,3882023Revenue 2024: $900Expenses 2024: $1,667Net Income 2024: -$7672024

Highlighted filing

2024

Revenue$900
Expenses$1,667
Net Income-$767
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$40,251
Liabilities
-
Net assets
$40,251
Revenue
$900
Expenses
$1,667
Net income
-$767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.40$0.40$0.01$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.03$0.63$0.39
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.11$0.11$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.01$0.01$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.01$0.00$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.00$0.01$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.28$0.34$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.29$0.26$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.90$0.86$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$900
Mission and Program Overview

Mission

To provide scholarships to students in program such as, but not limited to, Junior Reserve Officer Training Corp, while also providing support for local fire departments, veterans programs and American Legion groups throughout the United States.

Program Services

DescriptionGrantsExpenses
Funds provided to the Veterans' Success Center and financial assistance in the operations of American Legion's Boys State and scholarship programs.$900-
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helen WongSecretary-$0--
Nelson LumPresident-$0--
Roger DongCFO-$0--
David Y WongDirector-$0--
Charles K PaskerianDirector-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 384 Foundation Inc
EIN
47-1765798
Phone
4154098858
Address
1524 POWELL STREET, SAN FRANCISCO, CA 94133

Signing Officer

Name
Nelson Lum
Title
President
Signed
2025-06-16
Discuss with paid preparer
Yes

Preparer

Firm
Wong & Wu LLP
Address
2390 20th Avenue Suite 230, San Francisco, CA 94116
Preparer
Francis K Wong CPA
Phone
4156616880
Supplemental Narrative

Additional Explanations

Other Expenses.1009

“Depreciation $699”

Other Expenses.1

“Business Registration Fee $75”

Raw XML Appendix139 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Helen Wong
IRS990EZ/BooksInCareOfDetail/PhoneNum04154098858
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01524 POWELL STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094133
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt041018
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019950
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0900
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-767
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0893
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt041018
IRS990EZ/Form990TotalAssetsGrp/EOYAmt040251
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0900
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/EOYAmt020301
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Helen Wong
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Nelson Lum
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Roger Dong
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3David Y Wong
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Charles K Paskerian
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0774
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide scholarships to students in program such as, but not limited to, Junior Reserve Officer Training Corp, while also providing support for local fire departments, veterans programs and American Legion groups throughout the United States.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0900
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt01667
IRS990EZ/TotalRevenueAmt0900
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0102850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011243
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01137
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0116973
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0116973
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0102850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt011243
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0843
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0116973
IRS990ScheduleA/TotalSupportAmt0116973
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation $699
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Business Registration Fee $75
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Nelson Lum
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 384 FOUNDATION INC
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ReturnHeader/Filer/EIN0471765798
ReturnHeader/Filer/PhoneNum04154098858
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ReturnHeader/PreparerPersonGrp/PhoneNum04156616880
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-16T12:20:42-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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