Civic Intelligence

American Legion James F Daniel Jr Post 3

990 • Fiscal year 2017 • EIN 57-6024689

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 12, 2017

430 North Main StreetGreenville, SC 29602

(864) 271-2000

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.00x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

36th percentile

-1.0%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,383,593

Down $14,499 (-1.0%) from 2016

Net Assets

Down

$1,383,593

Down $14,499 (-1.0%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$113,653

Up $15,569 (+16%) from 2016

Expenses

Down

$128,152

Down $5,279 (-4.0%) from 2016

Net Income

Up

-$14,499

Up $20,848 (+59%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,319,270Liabilities 2011: $0Net Assets 2011: $1,319,2702011Assets 2012: $1,335,273Liabilities 2012: $0Net Assets 2012: $1,335,2732012Assets 2013: $1,380,201Liabilities 2013: $0Net Assets 2013: $1,380,2012013Assets 2014: $1,430,826Liabilities 2014: $0Net Assets 2014: $1,430,8262014Assets 2015: $1,433,439Liabilities 2015: $0Net Assets 2015: $1,433,4392015Assets 2016: $1,398,092Liabilities 2016: $0Net Assets 2016: $1,398,0922016Assets 2017: $1,383,593Liabilities 2017: $0Net Assets 2017: $1,383,5932017Assets 2018: $1,424,449Liabilities 2018: $0Net Assets 2018: $1,424,4492018Assets 2019: $1,448,806Liabilities 2019: $0Net Assets 2019: $1,448,8062019Assets 2020: $1,499,598Liabilities 2020: $0Net Assets 2020: $1,499,5982020Assets 2021: $1,609,794Liabilities 2021: $0Net Assets 2021: $1,609,7942021Assets 2022: $1,707,875Liabilities 2022: $0Net Assets 2022: $1,707,8752022Assets 2023: $1,753,343Liabilities 2023: $0Net Assets 2023: $1,753,3432023Assets 2024: $1,727,849Liabilities 2024: $0Net Assets 2024: $1,727,8492024Assets 2025: $2,019,510Liabilities 2025: $0Net Assets 2025: $2,019,5102025

Highlighted filing

2017

Assets$1,383,593
Liabilities$0
Net Assets$1,383,593

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $140,7622011Expenses 2012: $156,7132012Expenses 2013: $147,5352013Revenue 2014: $168,714Expenses 2014: $118,086Net Income 2014: $50,6282014Revenue 2015: $140,103Expenses 2015: $137,490Net Income 2015: $2,6132015Revenue 2016: $98,084Expenses 2016: $133,431Net Income 2016: -$35,3472016Revenue 2017: $113,653Expenses 2017: $128,152Net Income 2017: -$14,4992017Revenue 2018: $113,921Expenses 2018: $110,600Net Income 2018: $3,3212018Revenue 2019: $151,283Expenses 2019: $126,926Net Income 2019: $24,3572019Revenue 2020: $140,304Expenses 2020: $116,881Net Income 2020: $23,4232020Revenue 2021: $215,423Expenses 2021: $105,227Net Income 2021: $110,1962021Revenue 2022: $203,770Expenses 2022: $132,512Net Income 2022: $71,2582022Revenue 2023: $148,327Expenses 2023: $158,976Net Income 2023: -$10,6492023Revenue 2024: $151,712Expenses 2024: $148,784Net Income 2024: $2,9282024Revenue 2025: $178,472Expenses 2025: $129,402Net Income 2025: $49,0702025

Highlighted filing

2017

Revenue$113,653
Expenses$128,152
Net Income-$14,499
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$224,935
Mission and Program Overview

Mission

To uphold & defend the constitu to maintain law & order & perpetuate 100% americanism, to safeguard the principles of justice, freedom & democracy

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,070,410$1,073,138▲ $2,728
Land, Buildings, and Equipment, Net$235,355$235,355→ $0
Savings and Temporary Cash Investments$80,079$65,208▼ $14,871
Cash and Non-Interest-Bearing Accounts$12,248$9,892▼ $2,356
Total Assets$1,398,092$1,383,593▼ $14,499
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,305,765$1,308,493▲ $2,728
Temporarily Rstr Net Assets$89,432$71,474▼ $17,958
Unrestricted Net Assets$2,895$3,626▲ $731
Total Net Assets Fund Balance$1,398,092$1,383,593▼ $14,499
Total Liabilities and Net Assets / Fund Balance$1,398,092$1,383,593▼ $14,499

Asset Categories

AssetBook ValueDepreciationBasis
Land$235,355--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Julie Miller1st Vice Comma
Kevin Smith2nd Vice Comma
Don PattersonAdjutant
Amos HykesCHM V&c Comm
Ed BrannenCommander
Roy M GullickHistorian
George BlevinsService Office
Bill KreppsSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$46,810
Program Service Revenue
$26,769
Investment Income
$35,565
Other Revenue
$4,509
All Other Contributions
$6,315
Change in Net Assets
$-14,499
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,838
Grants and Similar Amounts Paid$39,314
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$39,314--$39,314
Payments to Affiliates-$23,908-$23,908
Occupancy-$17,432-$17,432
Fees for Service Investment Mgmnt Fees-$10,210-$10,210
Office Expenses-$9,219-$9,219
All Other Expenses-$7,832-$7,832
Insurance-$5,897-$5,897
Fees for Services Other-$4,500-$4,500
Information Technology-$2,093-$2,093
Other Expenses-$1,277-$1,277
Fees for Services Accounting-$1,200-$1,200
Total Functional Expenses$39,314$88,838$0$128,152
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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

990 Part VI Section A Line 6

American legion post 3 is comprised of members who have served in the us military during specific periods of conflicts. The post does not have stockholder-just members

990 Part VI Section A Line 7A

The membership elects members of the executive committee which is the governing body

990 Part VI Section A Lines 8A & 8B

Written, contemporaneous minutes are taken at all executive committee meetings, as well as meetings of the veteran & charity and war museum committees

990 Part VI Section B Line 11B

Form 990 tax return is not provided to membership or the executive committee prior to submission. It is reviewed by p commander, adjutant and finance officer

990 Part VI Section C Lines 18& 19

All form 990 tax returns & all financial reports are available to membership & the public at all times. They are availa in post adjutant's office,displayed in public basket

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
57-6024689
Phone
8642712000
Address
430 NORTH MAIN STREET, GREENVILLE, SC 29602

Signing Officer

Name
Donald Patterson
Title
Finance Officer/adjutant
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Patterson
Formed
1919
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
250

Preparer

Firm
The Tax Shelter
Address
630 HAWTHORNE AVE, ATHENS, GA 30606
Preparer
Tom Parkman
Phone
7063531711
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-14499
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06859
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080079
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065208
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0235355
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0235355
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0235355
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0200
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1350
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2150
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1GOODFELLOWS CLUB
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2BOYS STATE,ROTC MEDALS,LAW C
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3AMERICAN LEGION BASEBALL
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4ORATORICAL CONTEST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5HONOR FLIGHT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt031222
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt11750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt25642
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0FOOD BASKETS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1REGIS FEES, MEDALS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc2EQUIP,FEES,ETC
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt240
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt320
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt41
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt51
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1BOOK
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc2BOOK
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc3BOOK
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMERICAN LEGION POST 3 IS COMPRISED OF MEMBERS WHO HAVE SERVED IN THE US MILITARY DURING SPECIFIC PERIODS OF CONFLICTS. THE POST DOES NOT HAVE STOCKHOLDER-JUST MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS MEMBERS OF THE EXECUTIVE COMMITTEE WHICH IS THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WRITTEN, CONTEMPORANEOUS MINUTES ARE TAKEN AT ALL EXECUTIVE COMMITTEE MEETINGS, AS WELL AS MEETINGS OF THE VETERAN & CHARITY AND WAR MUSEUM COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 TAX RETURN IS NOT PROVIDED TO MEMBERSHIP OR THE EXECUTIVE COMMITTEE PRIOR TO SUBMISSION. IT IS REVIEWED BY P COMMANDER, ADJUTANT AND FINANCE OFFICER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL FORM 990 TAX RETURNS & ALL FINANCIAL REPORTS ARE AVAILABLE TO MEMBERSHIP & THE PUBLIC AT ALL TIMES. THEY ARE AVAILA IN POST ADJUTANT'S OFFICE,DISPLAYED IN PUBLIC BASKET
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 PART VI SECTION A LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990 PART VI SECTION A LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990 PART VI SECTION A LINES 8A & 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3990 PART VI SECTION B LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990 PART VI SECTION C LINES 18& 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt089432
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt071474
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01398092
IRS990/TotalAssetsEOYAmt01383593
IRS990/TotalAssetsGrp/BOYAmt01398092
IRS990/TotalAssetsGrp/EOYAmt01383593
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046810
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088838
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039314
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128152
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01398092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01383593
IRS990/TotalProgramServiceExpensesAmt039314
IRS990/TotalProgramServiceRevenueAmt026769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066843
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0113653
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01398092
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01383593
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02895
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03626
IRS990/USAddress/AddressLine1Txt0430 NORTH MAIN STREET
IRS990/USAddress/CityNm0GREENVILLE
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029602
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGION3WARMUSEUM.C
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD PATTERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER/ADJUTANT
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JAMES F DANIEL JR POST 3
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0576024689
ReturnHeader/Filer/PhoneNum08642712000
ReturnHeader/Filer/USAddress/AddressLine1Txt0430 NORTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0GREENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029602
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId006E8B151CA4CD314F25E7ACDDD460640E81DB9EE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId006E8B151CA4CD314F25E7ACDDD460640E81DB9EE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.138.128.18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581810158
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE TAX SHELTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0630 HAWTHORNE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030606
ReturnHeader/PreparerPersonGrp/PhoneNum07063531711
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TOM PARKMAN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.02$0.18$0.13$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$0.15$0.15$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.15$0.16$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.20$0.13$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.22$0.11$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.14$0.12$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.15$0.13$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.11$0.11$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.11$0.13$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.10$0.13$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.14$0.14$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.17$0.12$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.00$1.38$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.14