Civic Intelligence

American Legion Post 0023

990 • Fiscal year 2014 • EIN 55-0577271

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

Organization ProfileN/A
P O Box 209Point Pleasant, WV 25550

(304) 675-3437

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

24th percentile

-10%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

51st percentile

0.2%

Faster asset growth than 51% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Revenue Growth

43rd percentile

-1.6%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$754,885

Up $2,264 (+0.3%) from 2012

Net Assets

Up

$752,326

Up $2,161 (+0.3%) from 2012

Liabilities

Up

$2,559

Up $103 (+4.2%) from 2012

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin24th percentile

Revenue

Down

$180,998

Down $5,934 (-3.2%) from 2012

Expenses

Up

$199,379

Up $44,264 (+29%) from 2012

Net Income

Down

-$18,381

Down $50,198 (-158%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$800K$600K$400K$200K$0Assets 2012: $752,621Liabilities 2012: $2,456Net Assets 2012: $750,1652012Assets 2014: $754,885Liabilities 2014: $2,559Net Assets 2014: $752,3262014Assets 2015: $714,875Liabilities 2015: $2,554Net Assets 2015: $712,3212015Assets 2016: $628,238Liabilities 2016: $8,694Net Assets 2016: $619,5442016Assets 2017: $564,344Liabilities 2017: $6,041Net Assets 2017: $558,3032017Assets 2018: $544,424Liabilities 2018: $3,469Net Assets 2018: $540,9552018Assets 2019: $488,613Liabilities 2019: $1,434Net Assets 2019: $487,1792019Assets 2020: $465,615Liabilities 2020: $1,317Net Assets 2020: $464,2982020Assets 2021: $448,713Liabilities 2021: $2,102Net Assets 2021: $446,6112021Assets 2022: $640,700Liabilities 2022: $2,341Net Assets 2022: $638,3592022Assets 2023: $457,344Liabilities 2023: $1,987Net Assets 2023: $455,3572023Assets 2024: $448,186Liabilities 2024: $2,009Net Assets 2024: $446,1772024

Highlighted filing

2014

Assets$754,885
Liabilities$2,559
Net Assets$752,326
Open 2014 Filing

Operations Trend

Revenue Growth43rd percentile

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

$400K$200K$0-$200KRevenue 2012: $186,932Expenses 2012: $155,115Net Income 2012: $31,8172012Revenue 2014: $180,998Expenses 2014: $199,379Net Income 2014: -$18,3812014Revenue 2015: $142,346Expenses 2015: $182,351Net Income 2015: -$40,0052015Revenue 2016: $103,003Expenses 2016: $195,780Net Income 2016: -$92,7772016Revenue 2017: $100,334Expenses 2017: $161,575Net Income 2017: -$61,2412017Revenue 2018: $126,508Expenses 2018: $143,856Net Income 2018: -$17,3482018Revenue 2019: $104,582Expenses 2019: $158,245Net Income 2019: -$53,6632019Revenue 2020: $90,730Expenses 2020: $113,611Net Income 2020: -$22,8812020Revenue 2021: $112,784Expenses 2021: $130,471Net Income 2021: -$17,6872021Revenue 2022: $368,950Expenses 2022: $171,179Net Income 2022: $197,7712022Revenue 2023: $142,026Expenses 2023: $325,028Net Income 2023: -$183,0022023Revenue 2024: $128,457Expenses 2024: $137,637Net Income 2024: -$9,1802024

Highlighted filing

2014

Revenue$180,998
Expenses$199,379
Net Income-$18,381
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$351,059
Mission and Program Overview

Mission

A place for veterans to go

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$596,994$584,665▼ $12,329
Cash and Non-Interest-Bearing Accounts$81,418$54,108▼ $27,310
Savings and Temporary Cash Investments$20,365$40,057▲ $19,692
Total Assets$773,174$754,885▼ $18,289
Other Assets Total$74,397$76,055▲ $1,658
Liabilities
Other Liabilities$2,467$2,559▲ $92
Total Liabilities$2,467$2,559▲ $92
Net Assets / Fund Balance
Unrestricted Net Assets$770,707$752,326▼ $18,381
Total Net Assets Fund Balance$770,707$752,326▼ $18,381
Total Liabilities and Net Assets / Fund Balance$773,174$754,885▼ $18,289

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$335,048$642,334-
Other Land Buildings$81,076--
Land$4,000--
Equipment$130,233--
Leasehold Improvements$34,308--
Other Assets Org$43--
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Wilbur Jordan1st V President
Nelson RayburnAdjutant
Miles EplingCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$12,349
Program Service Revenue
$0
Investment Income
$1,678
Other Revenue
$166,971
Change in Net Assets
$-18,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,541
Salaries, Compensation, and Employee Benefits$69,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$63,870$0$63,870
Depreciation Depletion$50,548$0$0$50,548
All Other Expenses$10,768$17,149$0$27,917
Insurance$20,732$0$0$20,732
Other Expenses$0$8,697$0$8,697
Payroll Taxes$0$5,968$0$5,968
Office Expenses$0$5,429$0$5,429
Fees for Services Accounting$0$2,795$0$2,795
Conferences and Meetings$734$0$0$734
Travel$689$0$0$689
Total Functional Expenses$93,597$105,782$0$199,379
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$31,505
Gaming Gross Income$27,868
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Taxes$2,559
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
American Legion Post 23
EIN
55-0577271
Phone
3046753437
Address
P O Box 209, Point Pleasant, WV 25550

Signing Officer

Name
Miles Epling
Title
Commander
Phone
3046753437
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miles Epling
Formed
1926
Legal Domicile
Wv
Voting Board Members
480
Independent Board Members
480
Employees
7
Volunteers
12

Preparer

Firm
Dennis M Brumfield CPA Ac
Address
3301 JACKSON AVE, POINT PLEASANT, WV 25550-1826
Preparer
Dennis Michael Brumfield
Phone
3046753100
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Provided copies for officers to review”

Form 990EZ, Part I, Line 16

“Bank fees dues insurance licenses and fees office expense contributions payroll taxes security meeting workers compensation supplies”

Form 990EZ, Part II, Line 24

“Certificates of deposit prepaid taxes”

Form 990EZ, Part II, Line 26

“Payroll taxes sales tax payable child support”

Form 990, Part IX, Line 24F

“Laundry and cleaning 1653. 1653. Licenses and fees 2011. 2011. Utilities 2646. 2646. Contributions 8268. 8268. Repairs & maintenance 5971. 5971. Security 1689. 1689. Telephone 3179. 3179. Entertainment 2500. 2500.”

Raw XML Appendix327 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/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Provided copies for officers to review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK FEES DUES INSURANCE LICENSES AND FEES OFFICE EXPENSE CONTRIBUTIONS PAYROLL TAXES SECURITY MEETING WORKERS COMPENSATION SUPPLIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTIFICATES OF DEPOSIT PREPAID TAXES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES SALES TAX PAYABLE CHILD SUPPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LAUNDRY AND CLEANING 1653. 1653. LICENSES AND FEES 2011. 2011. UTILITIES 2646. 2646. CONTRIBUTIONS 8268. 8268. REPAIRS & MAINTENANCE 5971. 5971. SECURITY 1689. 1689. TELEPHONE 3179. 3179. ENTERTAINMENT 2500. 2500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f
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IRS990/USAddress/AddressLine1Txt0PO Box 209
IRS990/USAddress/CityNm0Point Pleasant
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025550
IRS990/VotingMembersGoverningBodyCnt0480
IRS990/VotingMembersIndependentCnt0480
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MILES EPLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03046753437
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 23
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0550577271
ReturnHeader/Filer/PhoneNum03046753437
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 209
ReturnHeader/Filer/USAddress/CityNm0Point Pleasant
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025550
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/ZIPCd0255501826
ReturnHeader/PreparerPersonGrp/PhoneNum03046753100
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS MICHAEL BRUMFIELD
ReturnHeader/ReturnTs02015-11-13T12:03:00-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$754,885
Liabilities
$2,559
Net assets
$752,326
Revenue
$180,998
Expenses
$199,379
Net income
-$18,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.48$0.02$4.46$1.28$1.38$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.57$0.02$4.55$1.42$3.25$1.83
2022Detailed filing. Detailed filing data is available for this year.$6.41$0.02$6.38$3.69$1.71$1.98
2021Detailed filing. Detailed filing data is available for this year.$4.49$0.02$4.47$1.13$1.30$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.66$0.01$4.64$0.91$1.14$0.23
2019Detailed filing. Detailed filing data is available for this year.$4.89$0.01$4.87$1.05$1.58$0.54
2018Detailed filing. Detailed filing data is available for this year.$5.44$0.03$5.41$1.27$1.44$0.17
2017Detailed filing. Detailed filing data is available for this year.$5.64$0.06$5.58$1.00$1.62$0.61
2016Detailed filing. Detailed filing data is available for this year.$6.28$0.09$6.20$1.03$1.96$0.93
2015Detailed filing. Detailed filing data is available for this year.$7.15$0.03$7.12$1.42$1.82$0.40
2014Detailed filing. Detailed filing data is available for this year.$7.55$0.03$7.52$1.81$1.99$0.18
2012Summary only. Only limited summary data is available for this year.$7.53$0.02$7.50$1.87$1.55$0.32