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

Veterans service organization provide support and services to veterans of the us armed services and support community youth programs such as american legion baseball

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