Civic Intelligence

American Legion National Post 31

EIN 57-0374650 • 501(c)19 • Lancaster, SC

Profile

Promote patriotism in the public

PO Box 33Lancaster, SC 29721
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

8th percentile

-69%

Higher net margin than 8% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

24th percentile

-9.7%

Faster asset growth than 24% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-44%

Faster revenue growth than 11% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$468,311

Up $48,001 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$468,311

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue57th percentileNet Margin8th percentile

Revenue

Up

$116,838

Up $14,257 (+14%) from 2023

Expenses

Down

$68,837

Down $20,366 (-23%) from 2023

Net Income

Up

$48,001

Up $34,623 (+259%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $59,663Liabilities 2010: $0Net Assets 2010: $59,6632010Assets 2011: $67,997Liabilities 2011: $0Net Assets 2011: $67,9972011Assets 2012: $125,903Liabilities 2012: $0Net Assets 2012: $125,9032012Assets 2013: $135,466Liabilities 2013: $0Net Assets 2013: $135,4662013Assets 2014: $131,442Liabilities 2014: $02014Assets 2015: $115,237Liabilities 2015: $0Net Assets 2015: $115,2372015Assets 2016: $114,349Liabilities 2016: $0Net Assets 2016: $114,3492016Assets 2017: $118,511Liabilities 2017: $0Net Assets 2017: $118,5112017Assets 2018: $112,164Liabilities 2018: $02018Assets 2019: $392,033Liabilities 2019: $02019Assets 2020: $389,945Liabilities 2020: $02020Assets 2021: $387,572Liabilities 2021: $7402021Assets 2022: $406,932Liabilities 2022: $0Net Assets 2022: $406,9322022Assets 2023: $420,310Liabilities 2023: $02023Assets 2024: $468,311Liabilities 2024: $0Net Assets 2024: $468,3112024

Highlighted filing

2024

Assets$468,311
Liabilities$0
Net Assets$468,311
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $55,424Expenses 2010: $59,637Net Income 2010: -$4,2132010Revenue 2011: $100,504Expenses 2011: $92,170Net Income 2011: $8,3342011Revenue 2012: $73,162Expenses 2012: $75,363Net Income 2012: -$2,2012012Revenue 2013: $62,350Expenses 2013: $52,787Net Income 2013: $9,5632013Revenue 2014: $47,996Expenses 2014: $52,020Net Income 2014: -$4,0242014Revenue 2015: $42,428Expenses 2015: $58,633Net Income 2015: -$16,2052015Revenue 2016: $40,278Expenses 2016: $41,166Net Income 2016: -$8882016Revenue 2017: $65,580Expenses 2017: $61,418Net Income 2017: $4,1622017Revenue 2018: $45,670Expenses 2018: $52,017Net Income 2018: -$6,3472018Revenue 2019: $50,747Expenses 2019: $53,250Net Income 2019: -$2,5032019Revenue 2020: $39,957Expenses 2020: $42,045Net Income 2020: -$2,0882020Revenue 2021: $55,899Expenses 2021: $45,089Net Income 2021: $10,8102021Revenue 2022: $91,433Expenses 2022: $72,074Net Income 2022: $19,3592022Revenue 2023: $102,581Expenses 2023: $89,203Net Income 2023: $13,3782023Revenue 2024: $116,838Expenses 2024: $68,837Net Income 2024: $48,0012024

Highlighted filing

2024

Revenue$116,838
Expenses$68,837
Net Income$48,001
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$468,311
Liabilities
$0
Net assets
$468,311
Revenue
$116,838
Expenses
$68,837
Net income
$48,001
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.68$0.00$4.68$1.17$0.69$0.48
2023Summary only. Only limited summary data is available for this year.$4.20$0.00$1.03$0.89$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.07$0.00$4.07$0.91$0.72$0.19
2021Summary only. Only limited summary data is available for this year.$3.88$0.01$0.56$0.45$0.11
2020Summary only. Only limited summary data is available for this year.$3.90$0.00$0.40$0.42$0.02
2019Summary only. Only limited summary data is available for this year.$3.92$0.00$0.51$0.53$0.03
2018Summary only. Only limited summary data is available for this year.$1.12$0.00$0.46$0.52$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$0.66$0.61$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.40$0.41$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.42$0.59$0.16
2014Summary only. Only limited summary data is available for this year.$1.31$0.00$0.48$0.52$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.62$0.53$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.73$0.75$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$1.01$0.92$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.55$0.60$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 8, 2025
Return Version
2024v5.0
Gross Receipts
$119,838
Mission and Program Overview

Mission

Promote patriotism in the public

Congressionally chartered veterans service organization

Program Services

DescriptionGrantsExpenses
0--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ARTHUR RUGECommanderPT$0--
BILLY HELMS1st Vice CommanderPT$0--
RANDALL COLLINSAdjutantPT$0--
WAYNE EUBANKSFinance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion National Post 31
EIN
57-0374650
Phone
0000000000
Address
PO BOX 33, LANCASTER, SC 29721

Signing Officer

Name
Jerry Holt
Title
0
Phone
9738979251
Signed
2025-10-08
Supplemental Narrative

Additional Explanations

Schedule O:

“Part 1.10 grants paid boys state $3960 baseball program $7332 meals for veterans $7255 veterans council $ 300 community events $1385 total $20,323 part 1.16 other expenses member dues payments to hq 5024”

Raw XML Appendix118 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0JERRY HOLT
IRS990EZ/BooksInCareOfDetail/PhoneNum09738979251
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03207 KENDALL TRACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0INDIAN LAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029707
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt084411
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0132411
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt059827
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt048001
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt013250
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0420311
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0468311
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt010402
IRS990EZ/GrantsAndSimilarAmountsPaidAmt020232
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0119838
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InvestmentIncomeAmt01828
IRS990EZ/LandAndBuildingsGrp/BOYAmt0335900
IRS990EZ/LandAndBuildingsGrp/EOYAmt0335900
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07626
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0420310
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0468311
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0420311
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0468311
IRS990EZ/OccupancyRentUtltsAndMaintAmt029802
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ARTHUR RUGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BILLY HELMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RANDALL COLLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE EUBANKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt05024
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CONGRESSIONALLY CHARTERED VETERANS SERVICE ORGANIZATION
IRS990EZ/PrintingPublicationsPostageAmt0529
IRS990EZ/ProgramServiceRevenueAmt040155
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt03000
IRS990EZ/SpecialEventsNetIncomeLossAmt07402
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt068837
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0116838
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART 1.10 GRANTS PAID BOYS STATE $3960 BASEBALL PROGRAM $7332 MEALS FOR VETERANS $7255 VETERANS COUNCIL $ 300 COMMUNITY EVENTS $1385 TOTAL $20,323 PART 1.16 OTHER EXPENSES MEMBER DUES PAYMENTS TO HQ 5024
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule O:
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jerry Holt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt00
ReturnHeader/BusinessOfficerGrp/PhoneNum09738979251
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION NATIONAL POST 31
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0570374650
ReturnHeader/Filer/PhoneNum00000000000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 33
ReturnHeader/Filer/USAddress/CityNm0LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029721
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-10-08T22:00:05Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)19 • <$500k nonprofits