Civic Intelligence

American Legion Post Smith Capehart Post 140

EIN 55-0366427 • 501(c)19 • New Haven, WV

Profile

A place for veterans to go

P O Box 267New Haven, WV 25265

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-24%

Higher net margin than 18% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-4.3%

Faster asset growth than 34% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-6.1%

Faster revenue growth than 38% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$404,990

Down $18,205 (-4.3%) from 2023

Liabilities

Down

$1,904

Down $306 (-14%) from 2023

Net Assets

Down

$403,086

Down $17,899 (-4.3%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin18th percentile

Revenue

Down

$75,893

Down $4,951 (-6.1%) from 2023

Expenses

Down

$93,792

Down $18,970 (-17%) from 2023

Net Income

Up

-$17,899

Up $14,019 (+44%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$600K$400K$200K$0Assets 2010: $422,654Liabilities 2010: $2,3262010Assets 2011: $462,686Liabilities 2011: $2,3222011Assets 2012: $496,288Liabilities 2012: $2,413Net Assets 2012: $493,8752012Assets 2013: $532,355Liabilities 2013: $2,530Net Assets 2013: $529,8252013Assets 2014: $550,842Liabilities 2014: $2,946Net Assets 2014: $547,8962014Assets 2015: $568,582Liabilities 2015: $2,433Net Assets 2015: $566,1492015Assets 2016: $582,454Liabilities 2016: $2,867Net Assets 2016: $579,5872016Assets 2017: $580,254Liabilities 2017: $3,546Net Assets 2017: $576,7082017Assets 2018: $558,231Liabilities 2018: $3,050Net Assets 2018: $555,1812018Assets 2019: $536,364Liabilities 2019: $2,440Net Assets 2019: $533,9242019Assets 2020: $503,974Liabilities 2020: $1,626Net Assets 2020: $502,3482020Assets 2021: $480,660Liabilities 2021: $2,066Net Assets 2021: $478,5942021Assets 2022: $454,995Liabilities 2022: $2,092Net Assets 2022: $452,9032022Assets 2023: $423,195Liabilities 2023: $2,210Net Assets 2023: $420,9852023Assets 2024: $404,990Liabilities 2024: $1,904Net Assets 2024: $403,0862024

Highlighted filing

2024

Assets$404,990
Liabilities$1,904
Net Assets$403,086
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $97,223Expenses 2010: $80,387Net Income 2010: $16,8362010Revenue 2011: $139,336Expenses 2011: $93,748Net Income 2011: $45,5882011Expenses 2012: $89,3832012Revenue 2013: $126,074Expenses 2013: $90,124Net Income 2013: $35,9502013Revenue 2014: $123,779Expenses 2014: $105,708Net Income 2014: $18,0712014Revenue 2015: $123,838Expenses 2015: $105,585Net Income 2015: $18,2532015Revenue 2016: $126,066Expenses 2016: $112,628Net Income 2016: $13,4382016Revenue 2017: $116,698Expenses 2017: $119,577Net Income 2017: -$2,8792017Revenue 2018: $107,437Expenses 2018: $128,964Net Income 2018: -$21,5272018Revenue 2019: $115,489Expenses 2019: $136,746Net Income 2019: -$21,2572019Revenue 2020: $72,643Expenses 2020: $104,219Net Income 2020: -$31,5762020Revenue 2021: $103,260Expenses 2021: $127,014Net Income 2021: -$23,7542021Revenue 2022: $88,174Expenses 2022: $113,865Net Income 2022: -$25,6912022Revenue 2023: $80,844Expenses 2023: $112,762Net Income 2023: -$31,9182023Revenue 2024: $75,893Expenses 2024: $93,792Net Income 2024: -$17,8992024

Highlighted filing

2024

Revenue$75,893
Expenses$93,792
Net Income-$17,899
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$404,990
Liabilities
$1,904
Net assets
$403,086
Revenue
$75,893
Expenses
$93,792
Net income
-$17,899
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$4.05$0.02$4.03$0.76$0.94$0.18
2023Summary only. Only limited summary data is available for this year.$4.23$0.02$4.21$0.81$1.13$0.32
2022Summary only. Only limited summary data is available for this year.$4.55$0.02$4.53$0.88$1.14$0.26
2021Summary only. Only limited summary data is available for this year.$4.81$0.02$4.79$1.03$1.27$0.24
2020Summary only. Only limited summary data is available for this year.$5.04$0.02$5.02$0.73$1.04$0.32
2019Summary only. Only limited summary data is available for this year.$5.36$0.02$5.34$1.15$1.37$0.21
2018Summary only. Only limited summary data is available for this year.$5.58$0.03$5.55$1.07$1.29$0.22
2017Summary only. Only limited summary data is available for this year.$5.80$0.04$5.77$1.17$1.20$0.03
2016Summary only. Only limited summary data is available for this year.$5.82$0.03$5.80$1.26$1.13$0.13
2015Summary only. Only limited summary data is available for this year.$5.69$0.02$5.66$1.24$1.06$0.18
2014Summary only. Only limited summary data is available for this year.$5.51$0.03$5.48$1.24$1.06$0.18
2013Summary only. Only limited summary data is available for this year.$5.32$0.03$5.30$1.26$0.90$0.36
2012Summary only. Only limited summary data is available for this year.$4.96$0.02$4.94$0.89
2011Summary only. Only limited summary data is available for this year.$4.63$0.02$1.39$0.94$0.46
2010Summary only. Only limited summary data is available for this year.$4.23$0.02$0.97$0.80$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$202,248
Mission and Program Overview

Mission

A place for veterans to go

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$242,783$238,676▼ $4,107
Land, Buildings, and Equipment, Net$154,311$149,995▼ $4,316
Cash and Non-Interest-Bearing Accounts$19,831$10,049▼ $9,782
Inventories for Sale or Use$6,270$6,270→ $0
Total Assets$423,195$404,990▼ $18,205
Liabilities
Other Liabilities$2,210$1,904▼ $306
Total Liabilities$2,210$1,904▼ $306
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$420,985$403,086▼ $17,899
Total Net Assets Fund Balance$420,985$403,086▼ $17,899
Total Liabilities and Net Assets / Fund Balance$423,195$404,990▼ $18,205

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,513$117,906-
Other Land Buildings$16,628--
Land$10,000--
Equipment$68,620--
Leasehold Improvements$31,234$66,784-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Denver GibbsAdjutant
David SigmanCommander
Ron RoushFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,660
Program Service Revenue
$0
Investment Income
$22,920
Other Revenue
$49,313
Change in Net Assets
$-17,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,517
Salaries, Compensation, and Employee Benefits$43,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$39,775$0$39,775
All Other Expenses$0$0$0$27,759
Insurance$0$0$0$6,315
Conferences and Meetings$0$0$0$4,465
Depreciation Depletion$0$0$0$4,315
Payroll Taxes$0$3,500$0$3,500
Fees for Services Accounting$0$2,770$0$2,770
Other Expenses$0$0$0$850
Office Expenses$0$0$0$328
Advertising$0$0$0$160
Total Functional Expenses$0$46,045$0$93,792
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$98,621
Gaming Gross Income$90,977
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
Damage Deposit$1,100
Payroll Taxes Payable$454
Sales Tax$350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Smith Capehart Post 140 American Legion
EIN
55-0366427
Phone
3048823101
Address
P O Box 267, New Haven, WV 25265

Signing Officer

Name
Ronnie D Roush
Title
Treasurer
Phone
3048823101
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronnie Roush
Formed
1926
Legal Domicile
Wv
Voting Board Members
150
Independent Board Members
150
Employees
3
Volunteers
0

Preparer

Firm
Dennis M Brumfield CPA Ac
Address
3301 JACKSON AVE, POINT PLEASANT, WV 25550
Preparer
Mary Perdue
Phone
3046753100
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The organization is a member run organization”

Pt VI, Line 7B

“The actions of the board are approved at the annual meeting”

Pt VI, Line 7A

“The organization is a member run organization”

Pt VI, Line 11B

“Each member of the governing bodyis sent a copy of the return with a response deadline”

Form 990, Part IX, Line 24E

“Licenses 1871.”

Form 990, Part IX, Line 24E

“Utilities 16326.”

Form 990, Part IX, Line 24E

“Dues 3849.”

Form 990, Part IX, Line 24E

“Supplies 3883.”

Form 990, Part IX, Line 24E

“Postage 418.”

Form 990, Part IX, Line 24E

“Over & Short 65.”

Form 990, Part IX, Line 24E

“Workers Compensation 867.”

Form 990, Part IX, Line 24E

“Security 480.”

Raw XML Appendix348 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/BooksInCareOfDetail/PhoneNum03048823101
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1Ron Roush
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt1Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Adjutant
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GainOrLossGrp/OtherAmt011159
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt098621
IRS990/GamingGrossIncomeAmt090977
IRS990/GoverningBodyVotingMembersCnt0150
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt011159
IRS990/GrossReceiptsAmt0202248
IRS990/GrossSalesOfInventoryAmt084691
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0150
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt06315
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06270
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IRS990/IRPDocumentCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a member run organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The actions of the board are approved at the annual meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization is a member run organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each member of the governing bodyis sent a copy of the return with a response deadline
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Licenses 1871.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Utilities 16326.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues 3849.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Supplies 3883.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Postage 418.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Over & Short 65.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Workers Compensation 867.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Security 480.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0423195
IRS990/TotalAssetsEOYAmt0404990
IRS990/TotalAssetsGrp/BOYAmt0423195
IRS990/TotalAssetsGrp/EOYAmt0404990
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03660
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046045
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt093792
IRS990/TotalGrossUBIAmt0-7644
IRS990/TotalLiabilitiesBOYAmt02210
IRS990/TotalLiabilitiesEOYAmt01904
IRS990/TotalLiabilitiesGrp/BOYAmt02210
IRS990/TotalLiabilitiesGrp/EOYAmt01904
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0420985
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0403086
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079877
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt075893
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-7644
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0423195
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0404990
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0PO Box 267
IRS990/USAddress/CityNm0New Haven
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025265
IRS990/VotingMembersGoverningBodyCnt0150
IRS990/VotingMembersIndependentCnt0150
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ronnie D Roush
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03048823101
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Smith Capehart Post 140 American Legion
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0550366427
ReturnHeader/Filer/PhoneNum03048823101
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 267
ReturnHeader/Filer/USAddress/CityNm0New Haven
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025265
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550693194
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DENNIS M BRUMFIELD CPA AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03301 JACKSON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POINT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025550
ReturnHeader/PreparerPersonGrp/PhoneNum03046753100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mary Perdue
ReturnHeader/ReturnTs02025-11-04T10:00:09-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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