Civic Intelligence

American Legion Post 0023

990 • Fiscal year 2017 • EIN 55-0577271

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

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

56th percentile

0.01x

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.06x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

4th percentile

-61%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

7th percentile

-10%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

-2.6%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$564,344

Down $63,894 (-10%) from 2016

Net Assets

Down

$558,303

Down $61,241 (-9.9%) from 2016

Liabilities

Down

$6,041

Down $2,653 (-31%) from 2016

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin4th percentile

Revenue

Down

$100,334

Down $2,669 (-2.6%) from 2016

Expenses

Down

$161,575

Down $34,205 (-17%) from 2016

Net Income

Up

-$61,241

Up $31,536 (+34%) from 2016

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

2017

Assets$564,344
Liabilities$6,041
Net Assets$558,303
Open 2017 Filing

Operations Trend

Revenue Growth42nd 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

2017

Revenue$100,334
Expenses$161,575
Net Income-$61,241
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.2
Gross Receipts
$231,267
Mission and Program Overview

Mission

A place for veterans to go

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$531,107$501,535▼ $29,572
Cash and Non-Interest-Bearing Accounts$16,231$19,986▲ $3,755
Savings and Temporary Cash Investments$1,592$3,034▲ $1,442
Total Assets$628,238$564,344▼ $63,894
Other Assets Total$79,308$39,789▼ $39,519
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,564$4,310▼ $2,254
Other Liabilities$2,130$1,731▼ $399
Total Liabilities$8,694$6,041▼ $2,653
Net Assets / Fund Balance
Unrestricted Net Assets$619,544$558,303▼ $61,241
Total Net Assets Fund Balance$619,544$558,303▼ $61,241
Total Liabilities and Net Assets / Fund Balance$628,238$564,344▼ $63,894

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$235,307$742,075$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 Pay76th percentile

Board Members and Trustees

NameTitle
Jerry BaineAdjuant
Miles EplingCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$12,994
Program Service Revenue
$0
Investment Income
$726
Other Revenue
$86,614
Change in Net Assets
$-61,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,441
Salaries, Compensation, and Employee Benefits$68,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$62,130-$62,130
Depreciation Depletion---$29,572
All Other Expenses-$27,535-$27,535
Insurance-$17,132-$17,132
Payroll Taxes-$6,004-$6,004
Fees for Services Accounting-$2,780-$2,780
Office Expenses-$2,339-$2,339
Other Expenses-$2,247-$2,247
Interest-$790-$790
Travel-$35-$35
Total Functional Expenses$0$132,003$0$161,575
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$51,107
Gaming Gross Income$33,338
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$1,731
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
2018-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Miles Epling
Formed
1926
Legal Domicile
Wv
Voting Board Members
410
Independent Board Members
0
Employees
11
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 3867. 3867.”

Form 990, Part IX, Line 24E

“Licenses and fees 2754. 2754.”

Form 990, Part IX, Line 24E

“Utilities 2952. 2952.”

Form 990, Part IX, Line 24E

“Contributions 330. 330.”

Form 990, Part IX, Line 24E

“Repairs & Maintenance 9289. 9289.”

Form 990, Part IX, Line 24E

“Security 1689. 1689.”

Form 990, Part IX, Line 24E

“Telephone 3062. 3062.”

Form 990, Part IX, Line 24E

“Entertainment 3592. 3592.”

Raw XML Appendix341 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/AllOtherExpensesGrp/TotalAmt027535
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
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IRS990/CYContributionsGrantsAmt012994
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IRS990/CYOtherExpensesAmt093441
IRS990/CYOtherRevenueAmt086614
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-61241
IRS990/CYSalariesCompEmpBnftPaidAmt068134
IRS990/CYTotalExpensesAmt0161575
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0100334
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/TotalAmt029572
IRS990/Desc0TO OFFER A PLACE FOR VETERANS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02780
IRS990/FeesForServicesAccountingGrp/TotalAmt02780
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0MILES EPLING
IRS990/Form990PartVIISectionAGrp/PersonNm1JERRY BAINE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt1Adjuant
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt051107
IRS990/GamingGrossIncomeAmt033338
IRS990/GoverningBodyVotingMembersCnt0410
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0231267
IRS990/GrossSalesOfInventoryAmt0184209
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt017132
IRS990/InsuranceGrp/TotalAmt017132
IRS990/InterestGrp/ManagementAndGeneralAmt0790
IRS990/InterestGrp/TotalAmt0790
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0726
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0726
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0742075
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0531107
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0501535
IRS990/LandBldgEquipCostOrOtherBssAmt01243610
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt012994
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A place for veterans to go
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06564
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04310
IRS990/NetAssetsOrFundBalancesBOYAmt0619544
IRS990/NetAssetsOrFundBalancesEOYAmt0558303
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0-17769
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-17769
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0104383
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0104383
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02339
IRS990/OfficeExpensesGrp/TotalAmt02339
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt079308
IRS990/OtherAssetsTotalGrp/EOYAmt039789
IRS990/OtherExpensesGrp/Desc0Dues
IRS990/OtherExpensesGrp/Desc1Bank Fees
IRS990/OtherExpensesGrp/Desc2Postage
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010682
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt140
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2289
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32247
IRS990/OtherExpensesGrp/TotalAmt010682
IRS990/OtherExpensesGrp/TotalAmt140
IRS990/OtherExpensesGrp/TotalAmt2289
IRS990/OtherExpensesGrp/TotalAmt32247
IRS990/OtherLiabilitiesGrp/BOYAmt02130
IRS990/OtherLiabilitiesGrp/EOYAmt01731
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062130
IRS990/OtherSalariesAndWagesGrp/TotalAmt062130
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06004
IRS990/PayrollTaxesGrp/TotalAmt06004
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MILES EPLING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014302
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01307
IRS990/PYOtherExpensesAmt0118956
IRS990/PYOtherRevenueAmt087394
IRS990/PYRevenuesLessExpensesAmt0-92777
IRS990/PYSalariesCompEmpBnftPaidAmt076824
IRS990/PYTotalExpensesAmt0195780
IRS990/PYTotalRevenueAmt0103003
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-61241
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01592
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03034
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0235307
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0742075
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0977382
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146843
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0146843
IRS990ScheduleD/LandGrp/BookValueAmt04000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt034308
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034308
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt039746
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt143
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Certificates of Deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Prepaid Taxes
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt081077
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Taxes
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0501535
IRS990ScheduleD/TotalBookValueOtherAssetsAmt039789
IRS990ScheduleD/TotalLiabilityAmt01731
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 3867. 3867.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Licenses and fees 2754. 2754.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Utilities 2952. 2952.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Contributions 330. 330.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Repairs & Maintenance 9289. 9289.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Security 1689. 1689.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Telephone 3062. 3062.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Entertainment 3592. 3592.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0564344
IRS990/TotalAssetsGrp/BOYAmt0628238
IRS990/TotalAssetsGrp/EOYAmt0564344
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012994
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132003
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161575
IRS990/TotalGrossUBIAmt0105109
IRS990/TotalLiabilitiesBOYAmt08694
IRS990/TotalLiabilitiesEOYAmt06041
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IRS990/TotalLiabilitiesGrp/EOYAmt06041
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0558303
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-17769
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0100334
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0105109
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0628238
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564344
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt035
IRS990/TravelGrp/TotalAmt035
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0619544
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0558303
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 209
IRS990/USAddress/CityNm0Point Pleasant
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025550
IRS990/VotingMembersGoverningBodyCnt0410
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MILES EPLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03046753437
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-09
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/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:31:12
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/PreparationDt02018-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS MICHAEL BRUMFIELD
ReturnHeader/ReturnTs02018-11-13T10:31:17-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$564,344
Liabilities
$6,041
Net assets
$558,303
Revenue
$100,334
Expenses
$161,575
Net income
-$61,241
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