Civic Intelligence

American Legion Post 16

990 • Fiscal year 2021 • EIN 54-6072541

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 15, 2022

Refreshing map…

1301 Greenview DriveLynchburg, VA 24502-2707

(434) 239-0316

Siviq Scores

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

Liabilities / Assets

57th percentile

0.02x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.04x

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Net Margin

62nd percentile

26%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Asset Growth

7th percentile

-5.5%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

17th percentile

-5.4%

Faster revenue growth than 17% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,369,959

Down $79,667 (-5.5%) from 2020

Net Assets

Up

$1,348,559

Up $127,019 (+10%) from 2020

Liabilities

Down

$21,400

Down $206,686 (-91%) from 2020

Revenue

Down

$484,242

Down $27,899 (-5.4%) from 2020

Expenses

Down

$358,025

Down $32,092 (-8.2%) from 2020

Net Income

Up

$126,217

Up $4,193 (+3.4%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $679,076Liabilities 2010: $6,102Net Assets 2010: $672,9742010Assets 2011: $718,346Liabilities 2011: $2,126Net Assets 2011: $716,2202011Assets 2012: $730,130Liabilities 2012: $1,456Net Assets 2012: $728,6742012Assets 2013: $1,100,939Liabilities 2013: $371,821Net Assets 2013: $729,1182013Assets 2014: $1,079,126Liabilities 2014: $347,692Net Assets 2014: $731,4342014Assets 2015: $1,049,813Liabilities 2015: $347,278Net Assets 2015: $702,5352015Assets 2016: $1,101,591Liabilities 2016: $308,307Net Assets 2016: $793,2842016Assets 2017: $1,286,988Liabilities 2017: $384,214Net Assets 2017: $902,7742017Assets 2018: $1,364,846Liabilities 2018: $362,371Net Assets 2018: $1,002,4752018Assets 2019: $1,427,650Liabilities 2019: $328,305Net Assets 2019: $1,099,3452019Assets 2020: $1,449,626Liabilities 2020: $228,086Net Assets 2020: $1,221,5402020Assets 2021: $1,369,959Liabilities 2021: $21,400Net Assets 2021: $1,348,5592021Assets 2022: $1,558,642Liabilities 2022: $5,492Net Assets 2022: $1,553,1502022Assets 2023: $1,651,335Liabilities 2023: $5,306Net Assets 2023: $1,646,0292023Assets 2024: $1,577,293Liabilities 2024: -$25,780Net Assets 2024: $1,603,0732024

Highlighted filing

2021

Assets$1,369,959
Liabilities$21,400
Net Assets$1,348,559

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $156,477Expenses 2010: $158,197Net Income 2010: -$1,7202010Revenue 2011: $274,890Expenses 2011: $231,644Net Income 2011: $43,2462011Revenue 2012: $307,673Expenses 2012: $295,219Net Income 2012: $12,4542012Expenses 2013: $310,6352013Revenue 2014: $301,999Expenses 2014: $299,683Net Income 2014: $2,3162014Revenue 2015: $82,472Expenses 2015: $111,371Net Income 2015: -$28,8992015Revenue 2016: $378,932Expenses 2016: $312,883Net Income 2016: $66,0492016Revenue 2017: $405,087Expenses 2017: $295,597Net Income 2017: $109,4902017Revenue 2018: $389,227Expenses 2018: $433,854Net Income 2018: -$44,6272018Revenue 2019: $478,561Expenses 2019: $358,198Net Income 2019: $120,3632019Revenue 2020: $512,141Expenses 2020: $390,117Net Income 2020: $122,0242020Revenue 2021: $484,242Expenses 2021: $358,025Net Income 2021: $126,2172021Revenue 2022: $594,627Expenses 2022: $383,347Net Income 2022: $211,2802022Revenue 2023: $469,165Expenses 2023: $386,118Net Income 2023: $83,0472023Revenue 2024: $352,192Expenses 2024: $399,037Net Income 2024: -$46,8452024

Highlighted filing

2021

Revenue$484,242
Expenses$358,025
Net Income$126,217
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 15, 2022
Return Version
2020v4.2
Gross Receipts
$823,947
Mission and Program Overview

Mission

To help veterans and veterans families, children and youth, to promote americanism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,122,950$1,064,459▼ $58,491
Savings and Temporary Cash Investments$227,136$198,816▼ $28,320
Cash and Non-Interest-Bearing Accounts$64,831$69,245▲ $4,414
Intangible Assets$1,909$1,639▼ $270
Total Assets$1,449,626$1,369,959▼ $79,667
Other Assets Total$32,800$35,800▲ $3,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$206,827$0▼ $206,827
Unsecured Notes Loans Payable$16,200$16,250▲ $50
Other Liabilities$5,059$5,150▲ $91
Total Liabilities$228,086$21,400▼ $206,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,221,540$1,348,559▲ $127,019
Total Net Assets Fund Balance$1,221,540$1,348,559▲ $127,019
Total Liabilities and Net Assets / Fund Balance$1,449,626$1,369,959▼ $79,667

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$873,212$333,557$1,206,769
Other Land Buildings$53,108$146,472$199,580
Equipment$60,528$84,409$144,937
Land$77,611-$77,611
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda Evans1st Vice
Mike Gogan2nd Vice/sgt at Arms
Freddie PleasantAdjutant
Otto DavisCommander
Dewayne MackeyFinance Officer
Mike GoganSgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$39,296
Program Service Revenue
$10,455
Investment Income
$1,360
Other Revenue
$433,131
All Other Contributions
$1,239
Change in Net Assets
$126,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,319
Salaries, Compensation, and Employee Benefits$88,303
Total Fundraising Expense$19,297
Grants and Similar Amounts Paid$11,403
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,450$32,400$12,150$81,000
Depreciation Depletion$52,920--$52,920
All Other Expenses$24,795$5,014-$29,809
Occupancy$12,276$10,912$4,092$27,280
Other Expenses$17,000--$17,000
Insurance-$16,834-$16,834
Grants to Domestic Orgs$8,303--$8,303
Payroll Taxes$3,286$2,921$1,096$7,303
Fees for Services Management$2,964$2,634$988$6,586
Conferences and Meetings$2,912$2,590$971$6,473
Office Expenses-$4,479-$4,479
Travel$3,871--$3,871
Fees for Services Accounting-$3,570-$3,570
Grants to Domestic Individuals$3,100--$3,100
Advertising$2,430--$2,430
Total Functional Expenses$257,374$81,354$19,297$358,025
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various Organizations--Donations$8,303
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$653,806
Gaming Direct Expenses$276,414
Fundraising Direct Expenses$2,968
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
St Patricks Day Event--$2,968-
Total Events--$2,968$-2,968
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales & Meals Tax Payable$5,150
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, Part VI, Section B, Line 11B

The 990 is reviewed by a member of the board, if the entire board is not meeting during the time deadline for filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 16
EIN
54-6072541
Phone
4342390316
Address
1301 GREENVIEW DRIVE, LYNCHBURG, VA 24502-2707

Signing Officer

Name
Dewayne Mackey
Title
Finance Officer
Phone
4342390316
Signed
2022-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dewayne Mackey
Formed
1919
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
Davidson Doyle & Hilton Llp
Address
PO BOX 800, LYNCHBURG, VA 24505-0800
Preparer
Amy a Gallagher CPA
Phone
4348467611
Raw XML AppendixShowing 400 of 435 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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04910
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3596
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL CLUB
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0111458
IRS990/PYGrantsAndSimilarPaidAmt01050
IRS990/PYInvestmentIncomeAmt03512
IRS990/PYOtherExpensesAmt0307119
IRS990/PYOtherRevenueAmt0386021
IRS990/PYProgramServiceRevenueAmt011150
IRS990/PYRevenuesLessExpensesAmt0122024
IRS990/PYSalariesCompEmpBnftPaidAmt081948
IRS990/PYTotalExpensesAmt0390117
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0512141
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0126217
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt0140
IRS990/RentalIncomeOrLossGrp/RealAmt015742
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0227136
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0198816
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0873212
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0333557
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01206769
IRS990ScheduleD/EquipmentGrp/BookValueAmt060528
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084409
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144937
IRS990ScheduleD/LandGrp/BookValueAmt077611
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077611
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0146472
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0199580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES & MEALS TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01064459
IRS990ScheduleD/TotalLiabilityAmt05150
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02968
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ST PATRICKS DAY EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2968
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02968
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02968
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0272798
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt03616
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0276414
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0276414
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0619956
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt033850
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0653806
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0377392
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0RODNEY SEAN COUNCELL
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 10216
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LYNCHBURG
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd024506
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt08303
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DONATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VARIOUS ORGANIZATIONS
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY A MEMBER OF THE BOARD, IF THE ENTIRE BOARD IS NOT MEETING DURING THE TIME DEADLINE FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01449626
IRS990/TotalAssetsEOYAmt01369959
IRS990/TotalAssetsGrp/BOYAmt01449626
IRS990/TotalAssetsGrp/EOYAmt01369959
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt039296
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019297
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081354
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0257374
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358025
IRS990/TotalGrossUBIAmt015882
IRS990/TotalLiabilitiesBOYAmt0228086
IRS990/TotalLiabilitiesEOYAmt021400
IRS990/TotalLiabilitiesGrp/BOYAmt0228086
IRS990/TotalLiabilitiesGrp/EOYAmt021400
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01221540
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01348559
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0257374
IRS990/TotalProgramServiceRevenueAmt010455
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-1608
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0430672
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0484242
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015882
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01449626
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01369959
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03871
IRS990/TravelGrp/TotalAmt03871
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt016200
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt016250
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 10216
IRS990/USAddress/CityNm0LYNCHBURG
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024506
IRS990/VotingMembersGoverningBodyCnt06

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.58$0.03$1.60$0.35$0.40$0.05
2023Summary only. Only limited summary data is available for this year.$1.65$0.01$1.65$0.47$0.39$0.08
2022Summary only. Only limited summary data is available for this year.$1.56$0.01$1.55$0.59$0.38$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$0.48$0.36$0.13
2020Summary only. Only limited summary data is available for this year.$1.45$0.23$1.22$0.51$0.39$0.12
2019Summary only. Only limited summary data is available for this year.$1.43$0.33$1.10$0.48$0.36$0.12
2018Summary only. Only limited summary data is available for this year.$1.36$0.36$1.00$0.39$0.43$0.04
2017Summary only. Only limited summary data is available for this year.$1.29$0.38$0.90$0.41$0.30$0.11
2016Summary only. Only limited summary data is available for this year.$1.10$0.31$0.79$0.38$0.31$0.07
2015Summary only. Only limited summary data is available for this year.$1.05$0.35$0.70$0.08$0.11$0.03
2014Summary only. Only limited summary data is available for this year.$1.08$0.35$0.73$0.30$0.30$0.00
2013Summary only. Only limited summary data is available for this year.$1.10$0.37$0.73$0.31
2012Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.31$0.30$0.01
2011Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.27$0.23$0.04
2010Summary only. Only limited summary data is available for this year.$0.68$0.01$0.67$0.16$0.16$0.00