Civic Intelligence

American Legion Alderton-Dawson 60

EIN 55-0477223 • 501(c)19 • Berkeley Springs, WV

Profile

Social organization for veterans

527 N Washington StBerkeley Springs, WV 25411
Siviq Scores

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

Liabilities / Assets

52nd percentile

0.01x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.02x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2025

Net Margin

31st percentile

-1.8%

Higher net margin than 31% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

501(c)19 • $1M-$5M nonprofits • Source year 2025

Asset Growth

36th percentile

-0.1%

Faster asset growth than 36% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

36%

Faster revenue growth than 81% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,123,452

Down $1,305 (-0.1%) from 2024

Liabilities

Up

$5,838

Up $5,115 (+707%) from 2024

Net Assets

Down

$1,117,614

Down $6,420 (-0.6%) from 2024

Revenue

Up

$356,721

Up $95,186 (+36%) from 2024

Expenses

Up

$363,141

Up $155,910 (+75%) from 2024

Net Income

Down

-$6,420

Down $60,724 (-112%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $507,634Liabilities 2011: $2,703Net Assets 2011: $504,9312011Assets 2012: $495,879Liabilities 2012: $4,102Net Assets 2012: $491,7772012Assets 2013: $439,657Liabilities 2013: $4,898Net Assets 2013: $434,7592013Assets 2014: $416,268Liabilities 2014: $6,195Net Assets 2014: $410,0732014Assets 2015: $451,345Liabilities 2015: $4,997Net Assets 2015: $446,3482015Assets 2016: $450,450Liabilities 2016: $4,783Net Assets 2016: $445,6672016Assets 2017: $498,378Liabilities 2017: $4,607Net Assets 2017: $493,7712017Assets 2018: $582,224Liabilities 2018: $4,691Net Assets 2018: $577,5332018Assets 2019: $1,057,784Liabilities 2019: $5,084Net Assets 2019: $1,052,7002019Assets 2020: $1,031,420Liabilities 2020: $3,952Net Assets 2020: $1,027,4682020Assets 2021: $1,028,807Liabilities 2021: $4,244Net Assets 2021: $1,024,5632021Assets 2022: $1,072,479Liabilities 2022: $4,413Net Assets 2022: $1,068,0662022Assets 2023: $1,067,260Liabilities 2023: $1,302Net Assets 2023: $1,065,9582023Assets 2024: $1,124,757Liabilities 2024: $723Net Assets 2024: $1,124,0342024Assets 2025: $1,123,452Liabilities 2025: $5,838Net Assets 2025: $1,117,6142025

Highlighted filing

2025

Assets$1,123,452
Liabilities$5,838
Net Assets$1,117,614

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $232,7962011Revenue 2012: $209,896Expenses 2012: $223,050Net Income 2012: -$13,1542012Expenses 2013: $247,0182013Revenue 2014: $195,124Expenses 2014: $219,810Net Income 2014: -$24,6862014Revenue 2015: $242,953Expenses 2015: $206,678Net Income 2015: $36,2752015Revenue 2016: $240,930Expenses 2016: $241,611Net Income 2016: -$6812016Revenue 2017: $263,507Expenses 2017: $215,403Net Income 2017: $48,1042017Revenue 2018: $309,901Expenses 2018: $226,139Net Income 2018: $83,7622018Revenue 2019: $693,620Expenses 2019: $218,453Net Income 2019: $475,1672019Revenue 2020: $206,102Expenses 2020: $231,334Net Income 2020: -$25,2322020Revenue 2021: $169,301Expenses 2021: $172,206Net Income 2021: -$2,9052021Revenue 2022: $235,113Expenses 2022: $191,610Net Income 2022: $43,5032022Revenue 2023: $213,843Expenses 2023: $215,951Net Income 2023: -$2,1082023Revenue 2024: $261,535Expenses 2024: $207,231Net Income 2024: $54,3042024Revenue 2025: $356,721Expenses 2025: $363,141Net Income 2025: -$6,4202025

Highlighted filing

2025

Revenue$356,721
Expenses$363,141
Net Income-$6,420

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.12$0.36$0.36$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.26$0.21$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.21$0.22$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.24$0.19$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.02$0.17$0.17$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.21$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.05$0.69$0.22$0.48
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.31$0.23$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.49$0.26$0.22$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.24$0.24$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.24$0.21$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$0.20$0.22$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.43$0.25
2012Summary only. Only limited summary data is available for this year.$0.50$0.00$0.49$0.21$0.22$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.50$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$979,432
Mission and Program Overview

Mission

Social organization for veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$505,714$529,265▲ $23,551
Land, Buildings, and Equipment, Net$336,175$327,186▼ $8,989
Cash and Non-Interest-Bearing Accounts$282,868$167,001▼ $115,867
Total Assets$1,124,757$1,123,452▼ $1,305
Other Assets Total-$100,000-
Liabilities
Other Liabilities$723$5,838▲ $5,115
Total Liabilities$723$5,838▲ $5,115
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,124,034$1,117,614▼ $6,420
Total Net Assets Fund Balance$1,124,034$1,117,614▼ $6,420
Total Liabilities and Net Assets / Fund Balance$1,124,757$1,123,452▼ $1,305

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$83,608$264,265$347,873
Land$217,900-$217,900
Equipment$25,678$172,631$198,309
Other Assets Org$100,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin Shepherd1st Vice Commander
Vince Shambaugh2nd Vice Commander
Dave E RoseCommander
Carmen P SmithSecretary
Gray JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$113,407
Program Service Revenue
$0
Investment Income
$21,675
Other Revenue
$221,639
All Other Contributions
$4,238
Change in Net Assets
$-6,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$259,652
Salaries, Compensation, and Employee Benefits$103,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,040--$91,040
Occupancy$48,288$15,228-$63,516
Insurance-$20,335-$20,335
Depreciation Depletion$13,638$3,591-$17,229
Payroll Taxes$12,449--$12,449
Fees for Services Accounting-$11,567-$11,567
Payments to Affiliates-$7,967-$7,967
Office Expenses$4,251--$4,251
Other Expenses$3,534$2,250-$3,534
Advertising$537--$537
Total Functional Expenses$299,894$63,247$0$363,141
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$616,867
Gaming Direct Expenses$497,258
Fundraising Gross Income$21,051
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Queen Hearts$8,739$8,739-$8,739
Total Events$8,739$8,739-$8,739
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Direct Deposit Liabilities$3,784
Sales Tax$1,348
Payroll Taxes$706
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

There is one class of voting membership and each member is entitled to only one vote. Members vote on leadership and significant decisions within the organization.

Member election for additional members Part VI line 7A

Each current member gets one vote to elect additional members.

Governing body decisions Part VI line 7B

Each member has one vote and majority vote governs.

Form 990 governing body review Part VI line 11

Preparer furnished treasurer with copies of the return for all board members to review. Treasurer then delivered the returns to each board member.

Conflict of interest policy compliance Part VI line 12C

The organization maitains a written conflict of interest policy which explains, in detail, the definition of and resolution to any conflict of interest that may arise.

Governing documents etc available to public Part VI line 19

A copy of the tax return is given to the treasurer for review of the governing body then made available upon request to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Alderton-dawson 60
EIN
55-0477223
In Care Of
% GRAY JONES
Phone
3042581168
Address
527 N WASHINGTON ST, BERKELEY SPRINGS, WV 25411

Signing Officer

Name
Gray Jones
Title
Treasurer
Phone
3042581168
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave E Rose
Formed
1967
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
14
Volunteers
7

Preparer

Firm
Bradley Thomas Matthew Close CPA
Address
PO Box 636, Berkeley Springs, WV 25411
Preparer
Matthew T Close CPA
Phone
3042584742
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DIRECT DEPOSIT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0327186
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0100000
IRS990ScheduleD/TotalLiabilityAmt05838
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0QUEEN HEARTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt08739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08739
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08739
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt089264
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0365854
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0455118
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0497257
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0122952
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt017727
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0476188
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0616867
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0119610
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt042139
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06519
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt035620
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
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IRS990ScheduleG/GamingManagerPersonNm0GRAY JONES
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGEMENT
IRS990ScheduleG/GamingOwnFacilityPct00.200
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IRS990ScheduleG/IndividualWithBooksNm0GRAY JONES
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IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0527 N WASHINGTON ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BERKELEY SPRINGS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WV
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd025411
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS ONE CLASS OF VOTING MEMBERSHIP AND EACH MEMBER IS ENTITLED TO ONLY ONE VOTE. MEMBERS VOTE ON LEADERSHIP AND SIGNIFICANT DECISIONS WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH CURRENT MEMBER GETS ONE VOTE TO ELECT ADDITIONAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER HAS ONE VOTE AND MAJORITY VOTE GOVERNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PREPARER FURNISHED TREASURER WITH COPIES OF THE RETURN FOR ALL BOARD MEMBERS TO REVIEW. TREASURER THEN DELIVERED THE RETURNS TO EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAITAINS A WRITTEN CONFLICT OF INTEREST POLICY WHICH EXPLAINS, IN DETAIL, THE DEFINITION OF AND RESOLUTION TO ANY CONFLICT OF INTEREST THAT MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE TAX RETURN IS GIVEN TO THE TREASURER FOR REVIEW OF THE GOVERNING BODY THEN MADE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01124757
IRS990/TotalAssetsEOYAmt01123452
IRS990/TotalAssetsGrp/BOYAmt01124757
IRS990/TotalAssetsGrp/EOYAmt01123452
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0113407
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063247
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0299894
IRS990/TotalFunctionalExpensesGrp/TotalAmt0363141
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0723
IRS990/TotalLiabilitiesEOYAmt05838
IRS990/TotalLiabilitiesGrp/BOYAmt0723
IRS990/TotalLiabilitiesGrp/EOYAmt05838
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01124034
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01117614
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0299894
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt021051
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0222263
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356721
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01124757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01123452
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0527 N WASHINGTON ST
IRS990/USAddress/CityNm0BERKELEY SPRINGS
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025411
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GRAY JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03042581168
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION ALDERTON-DAWSON 60
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0550477223
ReturnHeader/Filer/InCareOfNm0% GRAY JONES
ReturnHeader/Filer/PhoneNum03042581168
ReturnHeader/Filer/USAddress/AddressLine1Txt0527 N WASHINGTON ST
ReturnHeader/Filer/USAddress/CityNm0BERKELEY SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025411
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550730316
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bradley Thomas Matthew Close CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 636
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Berkeley Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025411
ReturnHeader/PreparerPersonGrp/PhoneNum03042584742
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW T CLOSE CPA
ReturnHeader/ReturnTs02025-11-12T12:15:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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