Civic Intelligence

John D Sudduth American Legion Post 72

990 • Fiscal year 2020 • EIN 54-6072333

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 10, 2020

Refreshing map…

345 Legion DriveWarrenton, VA 20186

(540) 347-7740

Siviq Scores

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

Liabilities / Assets

76th percentile

0.05x

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

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

Liabilities / Revenue

76th percentile

0.08x

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

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

Net Margin

71st percentile

9.0%

Higher net margin than 71% 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

80th percentile

9.2%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

17th percentile

-51%

Faster revenue growth than 17% of similar nonprofits.

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

Assets

Up

$187,738

Up $15,895 (+9.2%) from 2019

Net Assets

Up

$178,120

Up $8,325 (+4.9%) from 2019

Liabilities

Up

$9,618

Up $7,570 (+370%) from 2019

Revenue

Down

$115,851

Down $122,751 (-51%) from 2019

Expenses

Down

$105,425

Down $124,916 (-54%) from 2019

Net Income

Up

$10,426

Up $2,165 (+26%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $174,472Liabilities 2011: $5,263Net Assets 2011: $169,2092011Assets 2012: $144,306Liabilities 2012: $3,085Net Assets 2012: $141,2212012Assets 2013: $146,093Liabilities 2013: $2,359Net Assets 2013: $143,7342013Assets 2014: $142,074Liabilities 2014: $1,450Net Assets 2014: $140,6242014Assets 2015: $143,975Liabilities 2015: $0Net Assets 2015: $143,9752015Assets 2016: $148,888Liabilities 2016: $0Net Assets 2016: $148,8882016Assets 2017: $183,801Liabilities 2017: $10,120Net Assets 2017: $173,6812017Assets 2018: $168,218Liabilities 2018: $6,425Net Assets 2018: $161,7932018Assets 2019: $171,843Liabilities 2019: $2,048Net Assets 2019: $169,7952019Assets 2020: $187,738Liabilities 2020: $9,618Net Assets 2020: $178,1202020Assets 2021: $410,590Liabilities 2021: $52,997Net Assets 2021: $357,5932021Assets 2022: $479,193Liabilities 2022: $24,900Net Assets 2022: $454,2932022Assets 2023: $544,626Liabilities 2023: $0Net Assets 2023: $544,6262023Assets 2024: $1,449,954Liabilities 2024: $0Net Assets 2024: $1,449,9542024Assets 2025: $1,410,758Liabilities 2025: $28,401Net Assets 2025: $1,382,3572025

Highlighted filing

2020

Assets$187,738
Liabilities$9,618
Net Assets$178,120

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $153,877Expenses 2011: $159,545Net Income 2011: -$5,6682011Revenue 2012: $120,883Expenses 2012: $148,871Net Income 2012: -$27,9882012Revenue 2013: $135,699Expenses 2013: $133,186Net Income 2013: $2,5132013Revenue 2014: $145,291Expenses 2014: $158,741Net Income 2014: -$13,4502014Revenue 2015: $109,960Expenses 2015: $106,609Net Income 2015: $3,3512015Revenue 2016: $110,270Expenses 2016: $105,357Net Income 2016: $4,9132016Revenue 2017: $130,155Expenses 2017: $107,690Net Income 2017: $22,4652017Revenue 2018: $115,442Expenses 2018: $111,301Net Income 2018: $4,1412018Revenue 2019: $238,602Expenses 2019: $230,341Net Income 2019: $8,2612019Revenue 2020: $115,851Expenses 2020: $105,425Net Income 2020: $10,4262020Revenue 2021: $319,024Expenses 2021: $118,037Net Income 2021: $200,9872021Revenue 2022: $259,454Expenses 2022: $185,325Net Income 2022: $74,1292022Revenue 2023: $280,153Expenses 2023: $193,334Net Income 2023: $86,8192023Revenue 2024: $268,811Expenses 2024: $185,562Net Income 2024: $83,2492024Revenue 2025: $269,934Expenses 2025: $263,375Net Income 2025: $6,5592025

Highlighted filing

2020

Revenue$115,851
Expenses$105,425
Net Income$10,426
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$252,231
Mission and Program Overview

Mission

Provide Assistance to veterans, veteran organizations, provide scholarships to local students, make contributions to local organizations and sponsor youth sports teams.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$169,795$178,120▲ $8,325
Land, Buildings, and Equipment, Net$127,326$127,326→ $0
Cash and Non-Interest-Bearing Accounts$44,517$60,412▲ $15,895
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$171,843$187,738▲ $15,895
Other Assets Total-$0-
Liabilities
Other Liabilities-$9,000-
Mortgage Notes Payable Secured by Investment Property$2,048$618▼ $1,430
Total Liabilities$2,048$9,618▲ $7,570
Net Assets / Fund Balance
Total Net Assets Fund Balance$169,795$178,120▲ $8,325
Total Liabilities and Net Assets / Fund Balance$171,843$187,738▲ $15,895

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$29,111$110,574-
Other Land Buildings$29,870--
Land$31,892--
Equipment-$34,371-
Leasehold Improvements$36,453$9,546-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian O'Loughlin1st Vice Cmdr
John Davenport2nd Vice Cmdr
George MorganAdjutant
Steve McLeodChaplain
Claude DavenportCommander
John FrederickFinance Officer
Mike WilsonHistorian
Jonathan LienhardJudge Advocate
Ed DenealeSgt. at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$46,943
Program Service Revenue
$300
Investment Income
$97
Other Revenue
$68,511
All Other Contributions
$32,587
Change in Net Assets
$10,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,203
Salaries, Compensation, and Employee Benefits$40,930
Grants and Similar Amounts Paid$7,292
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$32,339-$32,339
Occupancy-$28,333-$28,333
Insurance$8,692--$8,692
Payroll Taxes-$8,591-$8,591
Grants to Domestic Orgs$5,537--$5,537
Grants to Domestic Individuals$1,755--$1,755
Other Expenses$1,673$1,397-$1,397
All Other Expenses$392$866-$1,258
Interest$544--$544
Fees for Services Accounting-$450-$450
Fees for Services Other-$52-$52
Total Functional Expenses$26,222$79,203$0$105,425
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$88,954
Gaming Direct Expenses$64,316
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$9,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is given to the organization to review and ask questions prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Organization maintains all books and financial statements made available upon request.

Form 990, Part VI, Line 7A

Members select an Executive Committee.

Form 990, Part VI, Line 7B

Regular meetings are held monthly.

Form 990, Part VI, Line 8

Members are United States Veterans.

Filing and Contact Details

Filer

Filer Name
John D Sudduth American Legion Post 72
EIN
54-6072333
Phone
5403477740
Address
345 Legion Drive, Warrenton, VA 20186

Signing Officer

Name
Claude Davenport
Title
Commander
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
0
Employees
2
Volunteers
30

Preparer

Firm
Quality First Tax Service
Address
PO BOX 43, MARSHALL, VA 20116-0043
Preparer
Kevin DeMoss EA
Phone
5403641347
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Adjustment to Fund Balance = -$2101

Form 990, Part V, Line 3B

Unrelated business income is reported but not subject to a 990T because the income is generated from members only and not outside the organziation.

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IRS990/Form990PartVIISectionAGrp/PersonNm1John Frederick
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IRS990/Form990PartVIISectionAGrp/PersonNm3John Davenport
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IRS990/Form990PartVIISectionAGrp/TitleTxt32nd Vice Cmdr
IRS990/Form990PartVIISectionAGrp/TitleTxt41st Vice Cmdr
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chaplain
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08591
IRS990/PayrollTaxesGrp/TotalAmt08591
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/Desc0Baseball Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0103348
IRS990/PYGrantsAndSimilarPaidAmt013124
IRS990/PYInvestmentIncomeAmt085
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0100220
IRS990/PYOtherRevenueAmt0127369
IRS990/PYProgramServiceRevenueAmt07800
IRS990/PYRevenuesLessExpensesAmt08261
IRS990/PYSalariesCompEmpBnftPaidAmt0116997
IRS990/PYTotalExpensesAmt0230341
IRS990/PYTotalRevenueAmt0238602
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010426
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05465
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt063443
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0169795
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0178120
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt029111
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0110574
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0139685
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034371
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt034371
IRS990ScheduleD/LandGrp/BookValueAmt031892
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt031892
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt036453
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09546
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt045999
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029870
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt029870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127326
IRS990ScheduleD/TotalLiabilityAmt09000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt064316
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt027771
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt061183
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt088954
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt024638
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt025116
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt064316
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt039200
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0Claude Davenport
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0345 Legion Drive
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Warrenton
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd020186
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is given to the organization to review and ask questions prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization maintains all books and financial statements made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Adjustment to Fund Balance = -$2101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Unrelated business income is reported but not subject to a 990T because the income is generated from members only and not outside the organziation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members select an Executive Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Regular meetings are held monthly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Members are United States Veterans.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 8
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0171843
IRS990/TotalAssetsEOYAmt0187738
IRS990/TotalAssetsGrp/BOYAmt0171843
IRS990/TotalAssetsGrp/EOYAmt0187738
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046943
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079203
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt026222
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105425
IRS990/TotalGrossUBIAmt05465
IRS990/TotalLiabilitiesBOYAmt02048
IRS990/TotalLiabilitiesEOYAmt09618
IRS990/TotalLiabilitiesGrp/BOYAmt02048
IRS990/TotalLiabilitiesGrp/EOYAmt09618
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169795
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178120
IRS990/TotalProgramServiceExpensesAmt026222
IRS990/TotalProgramServiceRevenueAmt0300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063443
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0115851
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05465
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0171843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0187738
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$1.41$0.03$1.38$0.27$0.26$0.01
2024Summary only. Only limited summary data is available for this year.$1.45$0.00$1.45$0.27$0.19$0.08
2023Summary only. Only limited summary data is available for this year.$0.54$0.00$0.54$0.28$0.19$0.09
2022Summary only. Only limited summary data is available for this year.$0.48$0.02$0.45$0.26$0.19$0.07
2021Summary only. Only limited summary data is available for this year.$0.41$0.05$0.36$0.32$0.12$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.12$0.11$0.01
2019Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.24$0.23$0.01
2018Summary only. Only limited summary data is available for this year.$0.17$0.01$0.16$0.12$0.11$0.00
2017Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$0.13$0.11$0.02
2016Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.11$0.11$0.00
2015Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.11$0.11$0.00
2014Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.15$0.16$0.01
2013Summary only. Only limited summary data is available for this year.$0.15$0.00$0.14$0.14$0.13$0.00
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.12$0.15$0.03
2011Summary only. Only limited summary data is available for this year.$0.17$0.01$0.17$0.15$0.16$0.01