Civic Intelligence

American Legion Post 0023

990 • Fiscal year 2016 • EIN 55-0577271

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 31, 2017

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

58th percentile

0.01x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.08x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Net Margin

3rd percentile

-90%

Higher net margin than 3% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Asset Growth

7th percentile

-12%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-28%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$628,238

Down $86,637 (-12%) from 2015

Net Assets

Down

$619,544

Down $92,777 (-13%) from 2015

Liabilities

Up

$8,694

Up $6,140 (+240%) from 2015

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin3rd percentile

Revenue

Down

$103,003

Down $39,343 (-28%) from 2015

Expenses

Up

$195,780

Up $13,429 (+7.4%) from 2015

Net Income

Down

-$92,777

Down $52,772 (-132%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2016

Assets$628,238
Liabilities$8,694
Net Assets$619,544
Open 2016 Filing

Operations Trend

Revenue Growth9th 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

2016

Revenue$103,003
Expenses$195,780
Net Income-$92,777
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$285,256
Mission and Program Overview

Mission

A place for veterans to go

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$552,438$531,107▼ $21,331
Cash and Non-Interest-Bearing Accounts$36,344$16,231▼ $20,113
Savings and Temporary Cash Investments$48,077$1,592▼ $46,485
Total Assets$714,875$628,238▼ $86,637
Other Assets Total$78,016$79,308▲ $1,292
Liabilities
Mortgage Notes Payable Secured by Investment Property-$6,564-
Other Liabilities$2,554$2,130▼ $424
Total Liabilities$2,554$8,694▲ $6,140
Net Assets / Fund Balance
Unrestricted Net Assets$712,321$619,544▼ $92,777
Total Net Assets Fund Balance$712,321$619,544▼ $92,777
Total Liabilities and Net Assets / Fund Balance$714,875$628,238▼ $86,637

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$264,879$712,503$977,382
Equipment$146,843-$146,843
Other Land Buildings$81,077-$81,077
Leasehold Improvements$34,308-$34,308
Land$4,000-$4,000
Other Assets Org$43--
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Wilbur Jordan1st V President
Jerry BaineAdjuant
Miles EplingCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$14,302
Program Service Revenue
$0
Investment Income
$1,307
Other Revenue
$87,394
Change in Net Assets
$-92,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,956
Salaries, Compensation, and Employee Benefits$76,824
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$69,170-$69,170
Depreciation Depletion$37,942--$37,942
All Other Expenses$2,385$30,476-$32,861
Insurance-$18,392-$18,392
Other Expenses-$9,169-$9,169
Payroll Taxes-$7,654-$7,654
Office Expenses-$5,724-$5,724
Fees for Services Legal-$2,810-$2,810
Travel-$244-$244
Advertising-$100-$100
Total Functional Expenses$40,327$155,453$0$195,780
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$83,647
Gaming Gross Income$65,231
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$2,130
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
2017-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miles Epling
Formed
1926
Legal Domicile
Wv
Voting Board Members
420
Independent Board Members
0
Employees
10
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”

Form 990EZ, Part I, Line 16

“Dues”

Form 990EZ, Part I, Line 16

“Insurance”

Form 990EZ, Part I, Line 16

“Licenses and fees”

Form 990EZ, Part I, Line 16

“Office Expense”

Form 990EZ, Part I, Line 16

“Contributions”

Form 990EZ, Part I, Line 16

“Payroll Taxes”

Form 990EZ, Part I, Line 16

“Security”

Form 990EZ, Part I, Line 16

“Meeting”

Form 990EZ, Part I, Line 16

“Workers Compensation”

Form 990EZ, Part I, Line 16

“Supplies”

Form 990EZ, Part II, Line 24

“Certificates of Deposit”

Form 990EZ, Part II, Line 24

“Prepaid Taxes”

Form 990EZ, Part II, Line 26

“Payroll Taxes”

Form 990EZ, Part II, Line 26

“Sales Tax Payable”

Form 990EZ, Part II, Line 26

“Child Support”

Form 990, Part IX, Line 24E

“Laundry and Cleaning 5414. 5414.”

Form 990, Part IX, Line 24E

“Licenses and fees 1978. 1978.”

Form 990, Part IX, Line 24E

“Utilities 2813. 2813.”

Form 990, Part IX, Line 24E

“Contributions 2385. 2385.”

Form 990, Part IX, Line 24E

“Repairs & Maintenance 13374. 13374.”

Form 990, Part IX, Line 24E

“Security 3072. 3072.”

Form 990, Part IX, Line 24E

“Telephone 2410. 2410.”

Form 990, Part IX, Line 24E

“Entertainment 1415. 1415.”

Raw XML Appendix349 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0A place for veterans to go
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0100
IRS990/AdvertisingGrp/TotalAmt0100
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt030476
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02385
IRS990/AllOtherExpensesGrp/TotalAmt032861
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0MILES EPLING
IRS990/BooksInCareOfDetail/PhoneNum03046753437
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O Box 209 Pt
IRS990/BooksInCareOfDetail/USAddress/CityNm0Pleasant
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd025550
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/EOYAmt016231
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt069170
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt069170
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt098606
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt014302
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01307
IRS990/CYOtherExpensesAmt0118956
IRS990/CYOtherRevenueAmt087394
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-92777
IRS990/CYSalariesCompEmpBnftPaidAmt076824
IRS990/CYTotalExpensesAmt0195780
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0103003
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt037942
IRS990/DepreciationDepletionGrp/TotalAmt037942
IRS990/Desc0TO OFFER A PLACE FOR VETERANS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02810
IRS990/FeesForServicesLegalGrp/TotalAmt02810
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0MILES EPLING
IRS990/Form990PartVIISectionAGrp/PersonNm1WILBUR JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm2JERRY BAINE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt11st V President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Adjuant
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt083647
IRS990/GamingGrossIncomeAmt065231
IRS990/GoverningBodyVotingMembersCnt0420
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0285256
IRS990/GrossSalesOfInventoryAmt0204416
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt018392
IRS990/InsuranceGrp/TotalAmt018392
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01307
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0712503
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0552438
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0531107
IRS990/LandBldgEquipCostOrOtherBssAmt01243610
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt014302
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A place for veterans to go
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06564
IRS990/NetAssetsOrFundBalancesBOYAmt0712321
IRS990/NetAssetsOrFundBalancesEOYAmt0619544
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-18416
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0-18416
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0105810
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0105810
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05724
IRS990/OfficeExpensesGrp/TotalAmt05724
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt078016
IRS990/OtherAssetsTotalGrp/EOYAmt079308
IRS990/OtherExpensesGrp/Desc0Dues
IRS990/OtherExpensesGrp/Desc1Bank Fees
IRS990/OtherExpensesGrp/Desc2Postage
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011252
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1350
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2112
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt39169
IRS990/OtherExpensesGrp/TotalAmt011252
IRS990/OtherExpensesGrp/TotalAmt1350
IRS990/OtherExpensesGrp/TotalAmt2112
IRS990/OtherExpensesGrp/TotalAmt39169
IRS990/OtherLiabilitiesGrp/BOYAmt02554
IRS990/OtherLiabilitiesGrp/EOYAmt02130
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07654
IRS990/PayrollTaxesGrp/TotalAmt07654
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MILES EPLING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017541
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01981
IRS990/PYOtherExpensesAmt0109447
IRS990/PYOtherRevenueAmt0122824
IRS990/PYRevenuesLessExpensesAmt0-40005
IRS990/PYSalariesCompEmpBnftPaidAmt072904
IRS990/PYTotalExpensesAmt0182351
IRS990/PYTotalRevenueAmt0142346
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-92777
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048077
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01592
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0264879
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0712503
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0977382
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146843
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0146843
IRS990ScheduleD/LandGrp/BookValueAmt04000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034308
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034308
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt079265
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt143
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Certificates of Deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Prepaid Taxes
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt081077
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Taxes
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0531107
IRS990ScheduleD/TotalBookValueOtherAssetsAmt079308
IRS990ScheduleD/TotalLiabilityAmt02130
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Provided copies for officers to review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bank Fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Licenses and fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Office Expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contributions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Payroll Taxes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Security
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Workers Compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Supplies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Certificates of Deposit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Prepaid Taxes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Payroll Taxes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Sales Tax Payable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Child Support
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Laundry and Cleaning 5414. 5414.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Licenses and fees 1978. 1978.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Utilities 2813. 2813.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Contributions 2385. 2385.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Repairs & Maintenance 13374. 13374.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Security 3072. 3072.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Telephone 2410. 2410.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Entertainment 1415. 1415.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0714875
IRS990/TotalAssetsEOYAmt0628238
IRS990/TotalAssetsGrp/BOYAmt0714875
IRS990/TotalAssetsGrp/EOYAmt0628238
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014302
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0155453
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040327
IRS990/TotalFunctionalExpensesGrp/TotalAmt0195780
IRS990/TotalGrossUBIAmt0-18416
IRS990/TotalLiabilitiesBOYAmt02554
IRS990/TotalLiabilitiesEOYAmt08694
IRS990/TotalLiabilitiesGrp/BOYAmt02554
IRS990/TotalLiabilitiesGrp/EOYAmt08694
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0712321
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0619544
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0103003
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-18416
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0714875
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0628238
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0244
IRS990/TravelGrp/TotalAmt0244
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0712321
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0619544
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 209
IRS990/USAddress/CityNm0Point Pleasant
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025550
IRS990/VotingMembersGoverningBodyCnt0420
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MILES EPLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03046753437
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-31
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0183383C6B113E11171746A1CC6B6C25E02D44D05
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01EC58B5BB10C9C0DA424955EF39811C97E33DE34
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.109.58.54
ReturnHeader/FilingSecurityInformation/IPDt02017-11-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:30:03
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/PreparationDt02017-11-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS MICHAEL BRUMFIELD
ReturnHeader/ReturnTs02017-11-02T12:30:11-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$628,238
Liabilities
$8,694
Net assets
$619,544
Revenue
$103,003
Expenses
$195,780
Net income
-$92,777
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