Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Up$243,479
Up $47,490 (+24%) from 2023
Net Assets
Up$190,117
Up $56,526 (+42%) from 2023
Liabilities
Down$53,362
Down $9,036 (-14%) from 2023
Revenue
Up$655,700
Up $207,545 (+46%) from 2023
Expenses
Up$606,246
Up $112,222 (+23%) from 2023
Net Income
Up$49,454
Up $95,323 (+208%) from 2023
The hubert m. Smith american legion post 77, department of north carolina was chartered in june 1922. With now over seven hundred members engaged in the good work advancing the four pillars of the american legion; veterans affairs and rehabilitation, national security, americanism, along with programs for children and youth.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $158,985 | $148,945 | ▼ $10,040 |
| Land, Buildings, and Equipment, Net | $74,509 | $81,581 | ▲ $7,072 |
| Inventories for Sale or Use | $13,664 | $12,708 | ▼ $956 |
| Accounts Receivable | - | $245 | - |
| Total Assets | $247,158 | $243,479 | ▼ $3,679 |
| Liabilities | |||
| Other Liabilities | $60,559 | $48,451 | ▼ $12,108 |
| Accounts Payable and Accrued Expenses | $13,232 | $4,911 | ▼ $8,321 |
| Total Liabilities | $73,791 | $53,362 | ▼ $20,429 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $173,367 | $190,117 | ▲ $16,750 |
| Total Net Assets Fund Balance | $173,367 | $190,117 | ▲ $16,750 |
| Total Liabilities and Net Assets / Fund Balance | $247,158 | $243,479 | ▼ $3,679 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $34,418 | $571,778 | $606,196 |
| Land | $47,163 | - | $47,163 |
| Name | Title |
|---|---|
| Ashton Boyette | 1st Vice COM |
| Walter Lunsford | 2nd Vice COM |
| Bob Buchanan | 3rd Vice COM |
| David Yelton | Chaplain |
| George Miller | Finance Offi |
| Shuford Edmisten | Judge Advoca |
| Terry Banks | Post Command |
| Bob Scruggs | Service Offi |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $341,803 |
| Other Expenses | $264,443 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $318,971 | - | - | $318,971 |
| Occupancy | $35,983 | $3,998 | - | $39,981 |
| All Other Expenses | $22,272 | $4,182 | - | $26,454 |
| Payroll Taxes | $22,832 | - | - | $22,832 |
| Other Expenses | $16,613 | $1,700 | - | $16,613 |
| Depreciation Depletion | $12,364 | $651 | - | $13,015 |
| Fees for Services Other | $11,881 | $1,033 | - | $12,914 |
| Fees for Services Accounting | $7,105 | $3,045 | - | $10,150 |
| Insurance | $9,244 | $804 | - | $10,048 |
| Conferences and Meetings | - | $9,775 | - | $9,775 |
| Office Expenses | $6,006 | $667 | - | $6,673 |
| Interest | - | $81 | - | $81 |
| Travel | $18 | - | - | $18 |
| Total Functional Expenses | $576,547 | $29,699 | $0 | $606,246 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $135,204 |
| Gaming Direct Expenses | $102,500 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Assets Held for Others | $48,451 |
“Members pay annual membership dues”
“The officers of the organization are elected by the general membership.”
“Expenditures over a certain limit require approval by members.”
“The commander, finance officer, and other elected officers review and approve form 990 prior to its filing.”
“The organization does not have a compensated director, all staff employees have compensation approved by the elected officers of the organization.”
“The governing documents and form 990 are made available to members and the general public at the headquarters for the organization during business hours.”
“The hubert m. Smith american legion post 77, department of north carolina was chartered in june 1922. With now over seven hundred members engaged in the good work advancing the four pillars of the american legion; veterans affairs and rehabilitation, national security, americanism, along with programs for children and youth.”
“Provided volunteer hours for hurricane helene relief efforts - tree removal, gas runs, food deliveries, forty community service hours per week. Donated 30 new flags to henderson county public schools. Sponsored henderson county, north carolina honor guards. Participated in thirty-two burials and fifty community service hours. Public speaking engagements by the post commander and post adjutant totaling ninety community service hours. Veteran service officer seventy-five community service hours working with veterans filing service connected claims. High school jr. Rotc programs forty community service hours. Provided volunteer services totaling twenty-five community service hours for community outreach. Veterans administration hospital volunteers provided one hundred ten community service hours.”
“Net gaming income -32,704”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 13232 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4911 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 245 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE HUBERT M. SMITH AMERICAN LEGION POST 77, DEPARTMENT OF NORTH CAROLINA WAS CHARTERED IN JUNE 1922. WITH NOW OVER SEVEN HUNDRED MEMBERS ENGAGED IN THE GOOD WORK ADVANCING THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, NATIONAL SECURITY, AMERICANISM, ALONG WITH PROGRAMS FOR CHILDREN AND YOUTH. |
| IRS990/AllOtherContributionsAmt | 0 | 93289 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4182 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22272 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 26454 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GEORGE MILLER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8286933922 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 216 FOURTH AVENUE WEST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HENDERSONVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28739 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 158985 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 148945 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 9775 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 9775 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 334927 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 114980 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 16 |
| IRS990/CYOtherExpensesAmt | 0 | 264443 |
| IRS990/CYOtherRevenueAmt | 0 | 540704 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 49454 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 341803 |
| IRS990/CYTotalExpensesAmt | 0 | 606246 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 655700 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 651 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12364 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13015 |
| IRS990/Desc | 0 | PROVIDED VOLUNTEER HOURS FOR HURRICANE HELENE RELIEF EFFORTS - TREE REMOVAL, GAS RUNS, FOOD DELIVERIES, FORTY COMMUNITY SERVICE HOURS PER WEEK. DONATED 30 NEW FLAGS TO HENDERSON COUNTY PUBLIC SCHOOLS. SPONSORED HENDERSON COUNTY, NORTH CAROLINA HONOR GUARDS. PARTICIPATED IN THIRTY-TWO BURIALS AND FIFTY COMMUNITY SERVICE HOURS. PUBLIC SPEAKING ENGAGEMENTS BY THE POST COMMANDER AND POST ADJUTANT TOTALING NINETY COMMUNITY SERVICE HOURS. VETERAN SERVICE OFFICER SEVENTY-FIVE COMMUNITY SERVICE HOURS WORKING WITH VETERANS FILING SERVICE CONNECTED CLAIMS. HIGH SCHOOL JR. ROTC PROGRAMS FORTY COMMUNITY SERVICE HOURS. PROVIDED VOLUNTEER SERVICES TOTALING TWENTY-FIVE COMMUNITY SERVICE HOURS FOR COMMUNITY OUTREACH. VETERANS ADMINISTRATION HOSPITAL VOLUNTEERS PROVIDED ONE HUNDRED TEN COMMUNITY SERVICE HOURS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 576547 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3045 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 7105 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10150 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1033 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 11881 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12914 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TERRY BANKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ASHTON BOYETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WALTER LUNSFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOB BUCHANAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BOB SCRUGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAVID YELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SHUFORD EDMISTEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GEORGE MILLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | POST COMMAND |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | 1ST VICE COM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | 2ND VICE COM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | 3RD VICE COM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SERVICE OFFI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHAPLAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | JUDGE ADVOCA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | FINANCE OFFI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1919 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | true |
| IRS990/GamingDirectExpensesAmt | 0 | 102500 |
| IRS990/GamingGrossIncomeAmt | 0 | 135204 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1093127 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 586211 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 804 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9244 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10048 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 81 |
| IRS990/InterestGrp/TotalAmt | 0 | 81 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 13664 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 12708 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 571778 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 74509 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 81581 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 653359 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 21691 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE HUBERT M. SMITH AMERICAN LEGION POST 77, DEPARTMENT OF NORTH CAROLINA WAS CHARTERED IN JUNE 1922. WITH NOW OVER SEVEN HUNDRED MEMBERS ENGAGED IN THE GOOD WORK ADVANCING THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, NATIONAL SECURITY, AMERICANISM, ALONG WITH PROGRAMS FOR CHILDREN AND YOUTH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 173367 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 190117 |
| IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt | 0 | 32704 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 32704 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 251284 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 251284 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 173367 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 190117 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3998 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 35983 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39981 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 667 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6006 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6673 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -32704 |
| IRS990/OtherExpensesGrp/Desc | 0 | GAMING COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | CLUB ACTIVITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | MEMBERSHIP DUES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3763 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1700 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 59844 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 33864 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 19550 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16613 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 59844 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 37627 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21250 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16613 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 60559 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 48451 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MACHINE/TAB/ATM REVENUE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 252695 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 4021 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 252695 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 4021 |
| IRS990/OtherRevenueTotalAmt | 0 | 256716 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 318971 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 318971 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 22832 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22832 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | TERRY BANKS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 79127 |
| IRS990/PYOtherExpensesAmt | 0 | 212181 |
| IRS990/PYOtherRevenueAmt | 0 | 524008 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 85222 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 305732 |
| IRS990/PYTotalExpensesAmt | 0 | 517913 |
| IRS990/PYTotalRevenueAmt | 0 | 603135 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49454 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 47163 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 47163 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 34418 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 571778 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 606196 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 48451 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ASSETS HELD FOR OTHERS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 81581 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 48451 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt | 0 | 102500 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 102500 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 102500 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt | 0 | 135204 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 135204 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 32704 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingManagerCompensationAmt | 0 | 3300 |
| IRS990ScheduleG/GamingManagerIsIndCntrctInd | 0 | X |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | STEVE STANLEY |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | ENSURES ACTIVITY IS PROPERLY RUN |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | STEVE STANLEY |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 216 4TH AVE W |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | HENDERSONVILLE |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | NC |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 28739 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | NC |
| IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt | 0 | TINA YOUNG X 225 ENSURES ACTIVITY IS PROPERLY RUN AMANDA COOPER X 1,200 ENSURES ACTIVITY IS PROPERLY RUN BRITTANY KENT X 525 ENSURES ACTIVITY IS PROPERLY RUN HUNTER MIHILAK X 175 ENSURES ACTIVITY IS PROPERLY RUN KAYLA WHITAKER X 75 ENSURES ACTIVITY IS PROPERLY RUN SHERRIE CUMMINGS X 675 ENSURES ACTIVITY IS PROPERLY RUN KELLY BARNETT X 375 ENSURES ACTIVITY IS PROPERLY RUN BRITTANY MIHILAK X 1,000 ENSURES ACTIVITY IS PROPERLY RUN |
| IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE G, PAGE 3, PART III, LINE 16 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE HUBERT M. SMITH AMERICAN LEGION POST 77, DEPARTMENT OF NORTH CAROLINA WAS CHARTERED IN JUNE 1922. WITH NOW OVER SEVEN HUNDRED MEMBERS ENGAGED IN THE GOOD WORK ADVANCING THE FOUR PILLARS OF THE AMERICAN LEGION; VETERANS AFFAIRS AND REHABILITATION, NATIONAL SECURITY, AMERICANISM, ALONG WITH PROGRAMS FOR CHILDREN AND YOUTH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROVIDED VOLUNTEER HOURS FOR HURRICANE HELENE RELIEF EFFORTS - TREE REMOVAL, GAS RUNS, FOOD DELIVERIES, FORTY COMMUNITY SERVICE HOURS PER WEEK. DONATED 30 NEW FLAGS TO HENDERSON COUNTY PUBLIC SCHOOLS. SPONSORED HENDERSON COUNTY, NORTH CAROLINA HONOR GUARDS. PARTICIPATED IN THIRTY-TWO BURIALS AND FIFTY COMMUNITY SERVICE HOURS. PUBLIC SPEAKING ENGAGEMENTS BY THE POST COMMANDER AND POST ADJUTANT TOTALING NINETY COMMUNITY SERVICE HOURS. VETERAN SERVICE OFFICER SEVENTY-FIVE COMMUNITY SERVICE HOURS WORKING WITH VETERANS FILING SERVICE CONNECTED CLAIMS. HIGH SCHOOL JR. ROTC PROGRAMS FORTY COMMUNITY SERVICE HOURS. PROVIDED VOLUNTEER SERVICES TOTALING TWENTY-FIVE COMMUNITY SERVICE HOURS FOR COMMUNITY OUTREACH. VETERANS ADMINISTRATION HOSPITAL VOLUNTEERS PROVIDED ONE HUNDRED TEN COMMUNITY SERVICE HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS PAY ANNUAL MEMBERSHIP DUES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE OFFICERS OF THE ORGANIZATION ARE ELECTED BY THE GENERAL MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EXPENDITURES OVER A CERTAIN LIMIT REQUIRE APPROVAL BY MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE COMMANDER, FINANCE OFFICER, AND OTHER ELECTED OFFICERS REVIEW AND APPROVE FORM 990 PRIOR TO ITS FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION DOES NOT HAVE A COMPENSATED DIRECTOR, ALL STAFF EMPLOYEES HAVE COMPENSATION APPROVED BY THE ELECTED OFFICERS OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GOVERNING DOCUMENTS AND FORM 990 ARE MADE AVAILABLE TO MEMBERS AND THE GENERAL PUBLIC AT THE HEADQUARTERS FOR THE ORGANIZATION DURING BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NET GAMING INCOME -32,704 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 247158 |
| IRS990/TotalAssetsEOYAmt | 0 | 243479 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 247158 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 243479 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 114980 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 29699 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 576547 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 606246 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 73791 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 53362 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 73791 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 53362 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 173367 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 190117 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 576547 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 256732 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 283988 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 655700 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 247158 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 243479 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 18 |
| IRS990/TravelGrp/TotalAmt | 0 | 18 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 216 FOURTH AVENUE WEST |
| IRS990/USAddress/CityNm | 0 | HENDERSONVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28739 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRY BANKS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | POST COMMANDER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8286933922 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 77 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 560545498 |
| ReturnHeader/Filer/PhoneNum | 0 | 8286933922 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 216 FOURTH AVENUE WEST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HENDERSONVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28739 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 561042836 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GOULD KILLIAN CPA GROUP PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 COXE AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ASHEVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 288012354 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8282580363 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERRY B ANDERSEN CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-15T16:08:45-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.