Liabilities / Assets
42nd percentile
Tied with the lowest-debt nonprofits in its peer group.
American Legion Carl Calloway Inc Post 290
EIN 56-6052685 • 501(c)19 • King, NC
Profile
To promote the social welfare to the community to assist disabled war veterans and members of the us armed forces to carry on programs to perpetuate the memory of deceased veterans and us armed forces.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
42nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$546,795
Down $57,969 (-9.6%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$546,795
Down $57,969 (-9.6%) from 2023
Revenue
Up$171,183
Up $17,433 (+11%) from 2023
Expenses
Up$229,153
Up $81,858 (+56%) from 2023
Net Income
Down-$57,970
Down $64,425 (-998%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $546,795
- Liabilities
- $0
- Net assets
- $546,795
- Revenue
- $171,183
- Expenses
- $229,153
- Net income
- -$57,970
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 16, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $483,916
Mission and Program Overview
Mission
To promote the social welfare to the community to assist disabled war veterans and members of the us armed forces to carry on programs to perpetuate the memory of deceased veterans and us armed forces.
To assist needy and disabled war veterans and members of the us armed forces
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $362,109 | $337,525 | ▼ $24,584 |
| Savings and Temporary Cash Investments | $149,889 | $123,486 | ▼ $26,403 |
| Cash and Non-Interest-Bearing Accounts | $92,766 | $85,784 | ▼ $6,982 |
| Total Assets | $604,764 | $546,795 | ▼ $57,969 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $604,764 | $546,795 | ▼ $57,969 |
| Total Net Assets Fund Balance | $604,764 | $546,795 | ▼ $57,969 |
| Total Liabilities and Net Assets / Fund Balance | $604,764 | $546,795 | ▼ $57,969 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $192,022 | $107,533 | - |
| Other Land Buildings | $1,714 | $2,286 | - |
| Land | $111,127 | - | - |
| Equipment | $32,662 | $81,656 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Bob Penn | Trustee |
| Bobby Adams | Trustee |
| Ron Shouse | Trustee |
| Tommy Gray | 1st Vice Commander |
| John Winfery | Chaplain |
| Edward Ballard | Commander |
| Clifton Kilby | Financial Officer |
| David Foy | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $52,322
- Program Service Revenue
- $0
- Investment Income
- $4,708
- Other Revenue
- $114,153
- All Other Contributions
- $52,322
- Change in Net Assets
- $-57,970
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $229,153 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | $98,455 | - | $98,455 |
| All Other Expenses | $37,286 | - | - | $37,286 |
| Other Expenses | $26,009 | - | - | $26,009 |
| Depreciation Depletion | $24,583 | - | - | $24,583 |
| Insurance | - | $8,827 | - | $8,827 |
| Office Expenses | - | $2,203 | - | $2,203 |
| Fees for Services Accounting | - | $1,700 | - | $1,700 |
| Total Functional Expenses | $117,968 | $111,185 | $0 | $229,153 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- Yes
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $209,656 |
| Gaming Gross Income | $167,606 |
| Gaming Direct Expenses | $160,855 |
| Fundraising Direct Expenses | $151,878 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fair | $209,656 | $209,656 | $36,648 | $173,008 |
| Total Events | $209,656 | $209,656 | $151,877 | $57,779 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- No
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Part VI Line 6
“They have members however voting rights have been given”
Part VI Line 6
“To the executive committee.”
Part VI Line 11B
“Form 990 is reviewed and approved by the governing board”
Part VI Line 11B
“At a regularly called board meeting.”
Part VI Line 19
“The reports are made available for review with written”
Part VI Line 19
“Request sent to the american legion carl calloway inc.”
Filing and Contact Details
Filer
- Filer Name
- American Legion Carl Calloway Inc Post 290
- EIN
- 56-6052685
- In Care Of
- % STEPHEN PAGE
- Phone
- 3369836805
- Address
- PO BOX 432, King, NC 27021
Signing Officer
- Name
- Stephen Page
- Title
- Treasurer
- Phone
- 3364062495
- Signed
- 2025-11-16
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Clifton Kilby
- Formed
- 1948
- Legal Domicile
- Nc
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 215
Preparer
- Firm
- W Jason Sizemore
- Address
- 151 Jefferson Church Road, King, NC 27021
- Preparer
- William J Sizemore
- Phone
- 3369856049
Supplemental Narrative
Additional Explanations
Part IX Line 24E
“SPECIAL EVENT Total expenses - $240.00 Program service expenses - $240.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“SERVICE CHARGE Total expenses - $25.00 Program service expenses - $25.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“VETERAN SUPPORT Total expenses - $14612.00 Program service expenses - $14612.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“CONVENTION Total expenses - $330.00 Program service expenses - $330.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“MERCHANDISE Total expenses - $2468.00 Program service expenses - $2468.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“MISCELLANEOUS Total expenses - $1559.00 Program service expenses - $1559.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“DONATIONS Total expenses - $10514.00 Program service expenses - $10514.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“TELEPHONE Total expenses - $1743.00 Program service expenses - $1743.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part IX Line 24E
“SALES TAX Total expenses - $5795.00 Program service expenses - $5795.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00”
Part 6 Ln 6
“They have members however voting rights have been given”
Part 6 Ln 6
“To the executive committee.”
Part 6 Ln 11B
“Form 990 is reviewed and approved by the governing board”
Part 6 Ln 11B
“At a regularly called board meeting.”
Part 6 Ln 19
“The reports are made available for review with written”
Part 6 Ln 19
“Request sent to the american legion carl calloway inc”
Part 6 Ln 19
“Post 290 king nc 27021. The executive committee of the”
Part 6 Ln 19
“Organization makes its governing documents, conflicts”
Part 6 Ln 19
“Of interest policy and financial statements available to”
Part 6 Ln 19
“The public during the tax year.”
Raw XML AppendixShowing 400 of 422 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/PYOtherExpensesAmt | 0 | 147295 |
| IRS990/PYOtherRevenueAmt | 0 | 113996 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6455 |
| IRS990/PYTotalExpensesAmt | 0 | 147295 |
| IRS990/PYTotalRevenueAmt | 0 | 153750 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 81656 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 91940 |
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| IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt | 0 | 167606 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 167606 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 6751 |
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| IRS990ScheduleG/GamingManagerPersonNm | 0 | CLIFTON KILBY |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | OVERSEE BINGO |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
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| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | KING |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | NC |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THEY HAVE MEMBERS HOWEVER VOTING RIGHTS HAVE BEEN GIVEN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS REVIEWED AND APPROVED BY THE GOVERNING BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AT A REGULARLY CALLED BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE REPORTS ARE MADE AVAILABLE FOR REVIEW WITH WRITTEN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | REQUEST SENT TO THE AMERICAN LEGION CARL CALLOWAY INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SPECIAL EVENT Total expenses - $240.00 Program service expenses - $240.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SERVICE CHARGE Total expenses - $25.00 Program service expenses - $25.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | VETERAN SUPPORT Total expenses - $14612.00 Program service expenses - $14612.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | CONVENTION Total expenses - $330.00 Program service expenses - $330.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | MERCHANDISE Total expenses - $2468.00 Program service expenses - $2468.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | MISCELLANEOUS Total expenses - $1559.00 Program service expenses - $1559.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | DONATIONS Total expenses - $10514.00 Program service expenses - $10514.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | TELEPHONE Total expenses - $1743.00 Program service expenses - $1743.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | SALES TAX Total expenses - $5795.00 Program service expenses - $5795.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | THEY HAVE MEMBERS HOWEVER VOTING RIGHTS HAVE BEEN GIVEN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | TO THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | FORM 990 IS REVIEWED AND APPROVED BY THE GOVERNING BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | AT A REGULARLY CALLED BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | THE REPORTS ARE MADE AVAILABLE FOR REVIEW WITH WRITTEN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | REQUEST SENT TO THE AMERICAN LEGION CARL CALLOWAY INC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | POST 290 KING NC 27021. THE EXECUTIVE COMMITTEE OF THE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 23 | OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 24 | THE PUBLIC DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part VI Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part VI Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part VI Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part VI Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part VI Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Part IX Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | PART 6 LN 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | PART 6 LN 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | PART 6 LN 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | PART 6 LN 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | PART 6 LN 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | PART 6 LN 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | PART 6 LN 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 22 | PART 6 LN 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 23 | PART 6 LN 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 24 | PART 6 LN 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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