Civic Intelligence

American Legion Post 0027 James Hem

990EZ • Fiscal year 2022 • EIN 57-6027128

Jan 01, 2022 to Dec 31, 2022 • Filed on May 14, 2023

Organization ProfileN/A
736 Celsey StChester, SC 29706

(803) 230-2997

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

52nd percentile

0.00x

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

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

9th percentile

-45%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

11th percentile

-20%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

10th percentile

-36%

Faster revenue growth than 10% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$15,625

Down $3,819 (-20%) from 2021

Net Assets

Down

$15,625

Down $3,819 (-20%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin9th percentile

Revenue

Down

$8,522

Down $4,793 (-36%) from 2021

Expenses

Down

$12,341

Down $3,441 (-22%) from 2021

Net Income

Down

-$3,819

Down $1,352 (-55%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$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

2022

Assets$15,625
Liabilities$0
Net Assets$15,625
Open 2022 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$8,522
Expenses$12,341
Net Income-$3,819
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 14, 2023
Return Version
2022v5.0
Gross Receipts
$8,522
Mission and Program Overview

Mission

To help veterans and the community

Program Services

DescriptionGrantsExpenses
SPONSORING YOUTH BASEBALL-$4,350
SENDING DELEGATES TO BOYS STATE-$600
DONATIONS TO JROTC PROGRAMS-$325
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WAYNE FOSTER SRAdjutant-$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
Wayne Foster
Title
Adjutant
Phone
8032302997
Signed
2023-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Brittany Ayers CPA LLC
Address
414 Saluda St, Rock Hill, SC 29730
Preparer
Brittany Ayers CPA
Phone
8033271306
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountdues & subcriptions 1,526office supplies 825fundraising expenses 1,875contributions 1,613program expenses 4,350meetings 1,873professional fees 25”

Raw XML Appendix102 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/AddressLine1Txt0796 COLUMBIA RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019444
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015625
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04276
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3819
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019444
IRS990EZ/Form990TotalAssetsGrp/EOYAmt015625
IRS990EZ/FundraisingGrossIncomeAmt02520
IRS990EZ/GrossReceiptsAmt08522
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0120
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01606
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019444
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015625
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019444
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015625
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WAYNE FOSTER SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ADJUTANT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt012087
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO HELP VETERANS AND THE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt0254
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DONATIONS TO JROTC PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SENDING DELEGATES TO BOYS STATE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SPONSORING YOUTH BASEBALL
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0325
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1600
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt24350
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt02520
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt012341
IRS990EZ/TotalProgramServiceExpensesAmt05275
IRS990EZ/TotalRevenueAmt08522
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDUES & SUBCRIPTIONS 1,526OFFICE SUPPLIES 825FUNDRAISING EXPENSES 1,875CONTRIBUTIONS 1,613PROGRAM EXPENSES 4,350MEETINGS 1,873PROFESSIONAL FEES 25
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADJUTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum08032302997
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0576027128
ReturnHeader/Filer/USAddress/AddressLine1Txt0736 CELSEY ST
ReturnHeader/Filer/USAddress/CityNm0CHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029706
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842855886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brittany Ayers CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0414 Saluda St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rock Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029730
ReturnHeader/PreparerPersonGrp/PhoneNum08033271306
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRITTANY AYERS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-05-15T11:56:13-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WAYNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOSTER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,625
Liabilities
$0
Net assets
$15,625
Revenue
$8,522
Expenses
$12,341
Net income
-$3,819
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