Civic Intelligence

American Legion

EIN 57-6027128 • 501(c)19 • Chester, SC

Profile

To help veterans and the community

736 Celsey StChester, SC 29706

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

42nd percentile

-1.0%

Higher net margin than 42% 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

49th percentile

-0.1%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

98th percentile

364%

Faster revenue growth than 98% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$16,243

Down $650 (-3.8%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$16,243

Down $650 (-3.8%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin42nd percentile

Revenue

Down

$475

Down $1,343 (-74%) from 2023

Expenses

Up

$1,125

Up $575 (+105%) from 2023

Net Income

Down

-$650

Down $1,918 (-151%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$40K$30K$20K$10K$0Assets 2011: $32,214Liabilities 2011: $02011Assets 2012: $28,088Liabilities 2012: $02012Assets 2013: $25,540Liabilities 2013: $02013Assets 2014: $1Liabilities 2014: $02014Assets 2015: $1Liabilities 2015: $02015Assets 2016: $1Liabilities 2016: $4,3602016Assets 2017: $1Liabilities 2017: $1,5142017Assets 2019: $12,746Liabilities 2019: $02019Assets 2020: $635Liabilities 2020: $02020Assets 2021: $19,444Liabilities 2021: $0Net Assets 2021: $19,4442021Assets 2022: $15,625Liabilities 2022: $0Net Assets 2022: $15,6252022Assets 2023: $16,893Net Assets 2023: $16,8932023Assets 2024: $16,243Net Assets 2024: $16,2432024

Highlighted filing

2024

Assets$16,243
Liabilities-
Net Assets$16,243
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$20K$15K$10K$5.0K$0-$5.0KRevenue 2011: $1,143Expenses 2011: $2,607Net Income 2011: -$1,4642011Revenue 2012: $880Expenses 2012: $3,886Net Income 2012: -$3,0062012Revenue 2013: $965Expenses 2013: $3,513Net Income 2013: -$2,5482013Revenue 2014: $684Expenses 2014: $3,151Net Income 2014: -$2,4672014Revenue 2015: $998Expenses 2015: $2,994Net Income 2015: -$1,9962015Revenue 2016: $1,355Expenses 2016: $3,719Net Income 2016: -$2,3642016Revenue 2017: $15,171Expenses 2017: $12,325Net Income 2017: $2,8462017Revenue 2019: $10,497Expenses 2019: $9,574Net Income 2019: $9232019Revenue 2020: $1,850Expenses 2020: $1,215Net Income 2020: $6352020Revenue 2021: $13,315Expenses 2021: $15,782Net Income 2021: -$2,4672021Revenue 2022: $8,522Expenses 2022: $12,341Net Income 2022: -$3,8192022Revenue 2023: $1,818Expenses 2023: $550Net Income 2023: $1,2682023Revenue 2024: $475Expenses 2024: $1,125Net Income 2024: -$6502024

Highlighted filing

2024

Revenue$475
Expenses$1,125
Net Income-$650
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$16,243
Liabilities
-
Net assets
$16,243
Revenue
$475
Expenses
$1,125
Net income
-$650
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.2$16.2$0.48$1.13$0.65
2023Detailed filing. Detailed filing data is available for this year.$16.9$16.9$1.82$0.55$1.27
2022Detailed filing. Detailed filing data is available for this year.$15.6$0.00$15.6$8.52$12.3$3.82
2021Detailed filing. Detailed filing data is available for this year.$19.4$0.00$19.4$13.3$15.8$2.47
2020Summary only. Only limited summary data is available for this year.$0.64$0.00$1.85$1.22$0.64
2019Summary only. Only limited summary data is available for this year.$12.7$0.00$10.5$9.57$0.92
2017Summary only. Only limited summary data is available for this year.$0.00$1.51$15.2$12.3$2.85
2016Summary only. Only limited summary data is available for this year.$0.00$4.36$1.36$3.72$2.36
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$1.00$2.99$2.00
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.68$3.15$2.47
2013Summary only. Only limited summary data is available for this year.$25.5$0.00$0.97$3.51$2.55
2012Summary only. Only limited summary data is available for this year.$28.1$0.00$0.88$3.89$3.01
2011Summary only. Only limited summary data is available for this year.$32.2$0.00$1.14$2.61$1.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 8, 2025
Return Version
2024v5.1
Gross Receipts
$475
Mission and Program Overview

Mission

To help veterans and the community

Program Services

DescriptionGrantsExpenses
SENDING DELEGATES TO BOYS STATE$600$600
DONATIONS TO JROTC PROGRAMS$325$325
ALL OTHER DONATIONS INCLUDING MOTHERS GOLD,INDIAN LAND VFW DONATION, AND PURCHASE OF FLOWERS FOR FUNERALS$100$100
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WAYNE FOSTERAdjutant-$0--
CHARLES KILLIANBoard Member-$0--
WENDY WINCHESTERChaplin-$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
57-6027128
Phone
8032302997
Address
736 CELSEY ST, CHESTER, SC 29706

Signing Officer

Name
Wayne Foster
Title
Adjutant
Phone
8032302997
Signed
2025-03-08

Preparer

Firm
Brittany Ayers CPA LLC
Address
122 S Confederate Ave, Rock Hill, SC 29730
Preparer
Brittany Ayers
Phone
8033271306
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 10

“To sponsor rotc, honor guard and boy state attendees; program; : , , , ; , 1025.”

Raw XML Appendix114 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/BooksInCareOfDetail/PersonNm0WAYNE FOSTER
IRS990EZ/BooksInCareOfDetail/PhoneNum08032302997
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0736 CELSEY ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt016893
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt016243
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-650
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt016893
IRS990EZ/Form990TotalAssetsGrp/EOYAmt016243
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01025
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0475
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0475
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt016893
IRS990EZ/NetAssetsOrFundBalancesEOYAmt016243
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt016893
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt016243
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WAYNE FOSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHARLES KILLIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WENDY WINCHESTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHAPLIN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO HELP VETERANS AND THE COMMUNITY
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DONATIONS TO JROTC PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SENDING DELEGATES TO BOYS STATE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ALL OTHER DONATIONS INCLUDING MOTHERS GOLD,INDIAN LAND VFW DONATION, AND PURCHASE OF FLOWERS FOR FUNERALS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0325
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt1600
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt2100
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0325
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1600
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2100
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01125
IRS990EZ/TotalProgramServiceExpensesAmt01025
IRS990EZ/TotalRevenueAmt0475
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SPONSOR ROTC, HONOR GUARD AND BOY STATE ATTENDEES; PROGRAM; : , , , ; , 1025.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 10
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADJUTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum08032302997
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0576027128
ReturnHeader/Filer/PhoneNum08032302997
ReturnHeader/Filer/USAddress/AddressLine1Txt0736 CELSEY ST
ReturnHeader/Filer/USAddress/CityNm0CHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029706
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842855886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brittany Ayers CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 S Confederate Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rock Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029730
ReturnHeader/PreparerPersonGrp/PhoneNum08033271306
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brittany Ayers
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-02T15:00:22-07:00
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