Civic Intelligence

American Legion Frank Roach Post 34

990 • Fiscal year 2021 • EIN 57-0920810

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 10, 2021

Organization Profile
524 Heckle BlvdRock Hill, SC 29730

(803) 327-2959

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.14x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

2.22x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Net Margin

6th percentile

-32%

Higher net margin than 6% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Asset Growth

18th percentile

-0.8%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2021

Revenue Growth

11th percentile

-16%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2021

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$4,028,764

Down $64,784 (-1.6%) from 2019

Net Assets

Down

$3,484,278

Down $65,625 (-1.8%) from 2019

Liabilities

Up

$544,486

Up $841 (+0.2%) from 2019

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin6th percentile

Revenue

Down

$245,565

Down $102,664 (-29%) from 2019

Expenses

Down

$323,563

Down $272,752 (-46%) from 2019

Net Income

Up

-$77,998

Up $170,088 (+69%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $3,658,880Liabilities 2012: $457Net Assets 2012: $3,658,4232012Assets 2013: $3,681,012Liabilities 2013: $0Net Assets 2013: $3,681,0122013Assets 2014: $4,296,594Liabilities 2014: $564,380Net Assets 2014: $3,732,2142014Assets 2015: $4,162,319Liabilities 2015: $540,374Net Assets 2015: $3,621,9452015Assets 2016: $4,068,193Liabilities 2016: $568,309Net Assets 2016: $3,499,8842016Assets 2017: $4,125,822Liabilities 2017: $569,332Net Assets 2017: $3,556,4902017Assets 2018: $4,099,370Liabilities 2018: $558,805Net Assets 2018: $3,540,5652018Assets 2019: $4,093,548Liabilities 2019: $543,645Net Assets 2019: $3,549,9032019Assets 2021: $4,028,764Liabilities 2021: $544,486Net Assets 2021: $3,484,2782021Assets 2022: $4,159,902Liabilities 2022: $522,482Net Assets 2022: $3,637,4202022Assets 2023: $4,136,178Liabilities 2023: $518,837Net Assets 2023: $3,617,3412023Assets 2024: $4,124,120Liabilities 2024: $518,145Net Assets 2024: $3,605,9752024

Highlighted filing

2021

Assets$4,028,764
Liabilities$544,486
Net Assets$3,484,278
Open 2021 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $247,506Expenses 2012: $296,342Net Income 2012: -$48,8362012Revenue 2013: $237,231Expenses 2013: $236,811Net Income 2013: $4202013Revenue 2014: $235,772Expenses 2014: $233,422Net Income 2014: $2,3502014Revenue 2015: $288,279Expenses 2015: $329,601Net Income 2015: -$41,3222015Revenue 2016: $286,258Expenses 2016: $484,477Net Income 2016: -$198,2192016Revenue 2017: $271,597Expenses 2017: $377,031Net Income 2017: -$105,4342017Revenue 2018: $286,661Expenses 2018: $385,386Net Income 2018: -$98,7252018Revenue 2019: $348,229Expenses 2019: $596,315Net Income 2019: -$248,0862019Revenue 2021: $245,565Expenses 2021: $323,563Net Income 2021: -$77,9982021Revenue 2022: $309,312Expenses 2022: $418,846Net Income 2022: -$109,5342022Revenue 2023: $453,553Expenses 2023: $416,278Net Income 2023: $37,2752023Revenue 2024: $371,353Expenses 2024: $434,572Net Income 2024: -$63,2192024

Highlighted filing

2021

Revenue$245,565
Expenses$323,563
Net Income-$77,998
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 10, 2021
Return Version
2020v4.1
Gross Receipts
$425,404
Mission and Program Overview

Mission

To provide fellowship for veterans and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,896,856$3,815,346▼ $81,510
Rtn Earn Endowment Incm Other Fnds$3,521,915$3,484,278▼ $37,637
Savings and Temporary Cash Investments$155,364$171,415▲ $16,051
Cash and Non-Interest-Bearing Accounts$25,286$38,503▲ $13,217
Inventories for Sale or Use$3,500$3,500→ $0
Total Assets$4,081,006$4,028,764▼ $52,242
Liabilities
Other Liabilities$542,436$542,436→ $0
Accounts Payable and Accrued Expenses$16,655$2,050▼ $14,605
Total Liabilities$559,091$544,486▼ $14,605
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,521,915$3,484,278▼ $37,637
Total Liabilities and Net Assets / Fund Balance$4,081,006$4,028,764▼ $52,242

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,145,921$279,226$286,627
Equipment$82,932$146,204$34,597
Land$586,493--
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Charles WashburnTrustee
Gary CowleyTrustee
Joe WallaceTrustee
Tom MorrisTrustee
Linda Scott1st Vice Commander
Otto Stroehle3rd Vice Commander
Benny DawkinsAdjutant
Charles W SwangerCommander
Tom AyersFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,878
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$186,687
All Other Contributions
$12,979
Change in Net Assets
$-77,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,408
Salaries, Compensation, and Employee Benefits$50,461
Total Fundraising Expense$30,744
Grants and Similar Amounts Paid$10,694
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$81,510-$81,510
Occupancy-$45,042$12,000$57,042
Other Salaries and Wages-$46,875-$46,875
Insurance-$21,428-$21,428
Other Expenses$18,673$14,459$5,000$18,673
Grants to Domestic Orgs$10,694--$10,694
Office Expenses-$8,197$1,732$9,929
Conferences and Meetings$8,162--$8,162
Fees for Services Accounting-$2,640$960$3,600
Payroll Taxes-$3,586-$3,586
All Other Expenses$1,415--$1,415
Travel$1,239--$1,239
Total Functional Expenses$51,235$241,584$30,744$323,563
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$140,367
Gaming Direct Expenses$106,506
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dance$18,108$18,108-$18,108
Total Events$18,108$18,108-$18,108
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$542,436
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Members or stockholder classes and rights Part VI line 6

“FORM IS AVAILABLE”

Member election for additional members Part VI line 7A

“Veterans can join without vote”

Form 990 governing body review Part VI line 11

“NO REVIEW WAS CONDUCTED”

Governing documents etc available to public Part VI line 19

“990 AVAIBLE TO PUBLIC”

Filing and Contact Details

Filer

Filer Name
American Legion Frank Roach Post 34
EIN
57-0920810
Address
524 HECKLE BLVD, ROCK HILL, SC 29730

Signing Officer

Name
Thomas Ayers
Title
Treasure
Phone
8033667493
Signed
2021-10-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Charles W Swanger
Formed
1952
Legal Domicile
Sc
Voting Board Members
1,100
Independent Board Members
0
Employees
4

Preparer

Firm
B & G Enterprises Inc
Address
263 ANDERSON RD, Rock Hill, SC 29730
Preparer
Betty Richardson
Phone
8033667493
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“The depreciation expense of $82,802 for current year”

Raw XML Appendix397 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0146204
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0194539
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034597
IRS990ScheduleD/LandGrp/BookValueAmt0586493
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0586493
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0542436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03815346
IRS990ScheduleD/TotalLiabilityAmt0542436
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DANCE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018108
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018108
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018108
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018108
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018108
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0106506
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0106506
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0137250
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0140367
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0140367
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt03117
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt030744
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt030744
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0CHARLES W SWANGER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/MemberOfOtherEntityInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 2745
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROCK HILL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0SC
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd029732
IRS990ScheduleG/StatesWhereGamingConductedCd0SC
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM IS AVAILABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VETERANS CAN JOIN WITHOUT VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 AVAIBLE TO PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DEPRECIATION EXPENSE OF $82,802 FOR CURRENT YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04081006
IRS990/TotalAssetsEOYAmt04028764
IRS990/TotalAssetsGrp/BOYAmt04081006
IRS990/TotalAssetsGrp/EOYAmt04028764
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058878
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030744
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0241584
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt051235
IRS990/TotalFunctionalExpensesGrp/TotalAmt0323563
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0559091
IRS990/TotalLiabilitiesEOYAmt0544486
IRS990/TotalLiabilitiesGrp/BOYAmt0559091
IRS990/TotalLiabilitiesGrp/EOYAmt0544486
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03521915
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03484278
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt051235
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0186687
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0245565
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04081006
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04028764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01239
IRS990/TravelGrp/TotalAmt01239
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01100
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS AYERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURE
ReturnHeader/BusinessOfficerGrp/PhoneNum08033667493
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION FRANK ROACH POST 34
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0570920810
ReturnHeader/Filer/USAddress/AddressLine1Txt0524 HECKLE BLVD
ReturnHeader/Filer/USAddress/CityNm0ROCK HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029730
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570650065
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0B & G ENTERPRISES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0263 ANDERSON RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rock Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029730
ReturnHeader/PreparerPersonGrp/PhoneNum08033667493
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BETTY RICHARDSON
ReturnHeader/ReturnTs02022-05-13T15:29:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0THOMAS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0AYERS
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,028,764
Liabilities
$544,486
Net assets
$3,484,278
Revenue
$245,565
Expenses
$323,563
Net income
-$77,998
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.12$0.52$3.61$0.37$0.43$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.14$0.52$3.62$0.45$0.42$0.04
2022Detailed filing. Detailed filing data is available for this year.$4.16$0.52$3.64$0.31$0.42$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.03$0.54$3.48$0.25$0.32$0.08
2019Detailed filing. Detailed filing data is available for this year.$4.09$0.54$3.55$0.35$0.60$0.25
2018Summary only. Only limited summary data is available for this year.$4.10$0.56$3.54$0.29$0.39$0.10
2017Summary only. Only limited summary data is available for this year.$4.13$0.57$3.56$0.27$0.38$0.11
2016Summary only. Only limited summary data is available for this year.$4.07$0.57$3.50$0.29$0.48$0.20
2015Summary only. Only limited summary data is available for this year.$4.16$0.54$3.62$0.29$0.33$0.04
2014Summary only. Only limited summary data is available for this year.$4.30$0.56$3.73$0.24$0.23$0.00
2013Summary only. Only limited summary data is available for this year.$3.68$0.00$3.68$0.24$0.24$0.00
2012Summary only. Only limited summary data is available for this year.$3.66$0.00$3.66$0.25$0.30$0.05