Civic Intelligence

American Legion Post 151

990EZ • Fiscal year 2014 • EIN 57-6027131

Jan 01, 2014 to Dec 31, 2014 • Filed on May 14, 2015

PO Box 36Norris, SC 29667

(864) 639-2950

Siviq Scores

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

Liabilities / Assets

75th percentile

0.04x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

19th percentile

-18%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

42nd percentile

-2.2%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$49,362

Down $1,128 (-2.2%) from 2013

Net Assets

$47,353

No earlier filing loaded for comparison.

Liabilities

Up

$2,009

Up $2,009 from 2013

Revenue

Up

$32,349

Up $4,940 (+18%) from 2013

Expenses

Up

$38,168

Up $12,450 (+48%) from 2013

Net Income

Down

-$5,819

Down $7,510 (-444%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $61,455Liabilities 2010: $02010Assets 2011: $59,234Liabilities 2011: $02011Assets 2012: $56,024Net Assets 2012: $56,0242012Assets 2013: $50,490Liabilities 2013: $02013Assets 2014: $49,362Liabilities 2014: $2,009Net Assets 2014: $47,3532014Assets 2015: $56,864Net Assets 2015: $56,8642015Assets 2016: $48,537Net Assets 2016: $48,5372016Assets 2017: $66,136Liabilities 2017: $02017Assets 2018: $60,167Net Assets 2018: $60,1672018Assets 2019: $73,460Net Assets 2019: $73,4602019Assets 2020: $97,586Liabilities 2020: $0Net Assets 2020: $97,5862020Assets 2021: $117,096Liabilities 2021: $0Net Assets 2021: $117,0962021Assets 2022: $127,649Liabilities 2022: $02022Assets 2023: $109,783Liabilities 2023: $02023

Highlighted filing

2014

Assets$49,362
Liabilities$2,009
Net Assets$47,353

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $58,096Expenses 2010: $61,475Net Income 2010: -$3,3792010Revenue 2011: $54,412Expenses 2011: $56,633Net Income 2011: -$2,2212011Revenue 2012: $18,530Expenses 2012: $21,740Net Income 2012: -$3,2102012Revenue 2013: $27,409Expenses 2013: $25,718Net Income 2013: $1,6912013Revenue 2014: $32,349Expenses 2014: $38,168Net Income 2014: -$5,8192014Revenue 2015: $41,644Expenses 2015: $32,134Net Income 2015: $9,5102015Revenue 2016: $22,627Expenses 2016: $30,954Net Income 2016: -$8,3272016Revenue 2017: $56,743Expenses 2017: $39,144Net Income 2017: $17,5992017Revenue 2018: $37,704Expenses 2018: $43,299Net Income 2018: -$5,5952018Revenue 2019: $53,777Expenses 2019: $40,484Net Income 2019: $13,2932019Revenue 2020: $74,541Expenses 2020: $50,415Net Income 2020: $24,1262020Revenue 2021: $112,695Expenses 2021: $93,185Net Income 2021: $19,5102021Revenue 2022: $107,277Expenses 2022: $96,724Net Income 2022: $10,5532022Revenue 2023: $92,044Expenses 2023: $109,910Net Income 2023: -$17,8662023

Highlighted filing

2014

Revenue$32,349
Expenses$38,168
Net Income-$5,819
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 14, 2015
Return Version
2014v5.0
Gross Receipts
$73,632
Mission and Program Overview

Mission

VETERANS

Program Services

DescriptionGrantsExpenses
American Legion Post to serve the needs of all veterans and their families to fulfill the committment to community, state and nation--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jack OwensCommander-$0--
Davis T MooreheadVice Commander-$0--
Stanley MooreAdjutant-$0--
John E BlackTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 151
EIN
57-6027131
Phone
8646392950
Address
PO Box 36, Norris, SC 29667

Signing Officer

Name
John Black
Title
Treasurer
Phone
8646502924
Signed
2015-05-14
Discuss with paid preparer
No

Preparer

Firm
Spencer & Stutsman CPAs
Address
PO Box 612, Seneca, SC 29679
Preparer
Beate Ventura
Phone
8648881830
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Telephone 1,414

Form 990-EZ, Part I, Line 16, Other Expenses

Licenses and permits 2,305

Form 990-EZ, Part I, Line 16, Other Expenses

Payroll taxes 1,795

Form 990-EZ, Part I, Line 16, Other Expenses

Cable TV 1,377

Form 990-EZ, Part I, Line 16, Other Expenses

Dues and subscriptions 1,710

Form 990-EZ, Part I, Line 16, Other Expenses

Liquor Tax 1,316

Form 990-EZ, Part I, Line 16, Other Expenses

Miscellaneous 113

Form 990-EZ, Part I, Line 20, Net Assets

prior year adjustment 673

Form 990-EZ, Part I, Line 20, Net Assets

increase in liabilities 2,009

Form 990-EZ, Part II, Line 24, Other Assets

Equipment Beginning of year 477, End of year 477

Form 990-EZ, Part II, Line 24, Other Assets

Freezer Beginning of year 507, End of year 507

Form 990-EZ, Part II, Line 26, Liabilities

loan from John Black Beginning of year 0, End of year 1,900

Form 990-EZ, Part II, Line 26, Liabilities

payroll liabilities Beginning of year 0, End of year 109

Raw XML Appendix141 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0John E Black
IRS990EZ/BooksInCareOfDetail/PhoneNum08646502924
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 153
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Norris
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029667
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04506
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03378
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt041283
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5819
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0950
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt0780
IRS990EZ/GrossProfitLossSlsOfInvntryAmt032349
IRS990EZ/GrossReceiptsAmt073632
IRS990EZ/GrossSalesOfInventoryAmt073632
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt045000
IRS990EZ/LandAndBuildingsGrp/EOYAmt045000
IRS990EZ/LoansToFromOfficersAmt01900
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt050490
IRS990EZ/NetAssetsOrFundBalancesEOYAmt047353
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt050490
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt047353
IRS990EZ/OccupancyRentUtltsAndMaintAmt08117
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0004.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jack Owens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Davis T Moorehead
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Stanley Moore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3John E Black
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0984
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0984
IRS990EZ/OtherChangesInNetAssetsAmt02682
IRS990EZ/OtherExpensesTotalAmt010030
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Veterans
IRS990EZ/PrintingPublicationsPostageAmt076
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0American Legion Post to serve the needs of all veterans and their families to fulfill the committment to community, state and nation
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt018215
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02009
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt038168
IRS990EZ/TotalRevenueAmt032349
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01900
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0to pay liquor license
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt02300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0John Black
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0treasurer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt01900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Telephone 1,414
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Licenses and permits 2,305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Payroll taxes 1,795
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Cable TV 1,377
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Dues and subscriptions 1,710
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Liquor Tax 1,316
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous 113
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7prior year adjustment 673
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8increase in liabilities 2,009
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Equipment Beginning of year 477, End of year 477
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Freezer Beginning of year 507, End of year 507
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11loan from John Black Beginning of year 0, End of year 1,900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12payroll liabilities Beginning of year 0, End of year 109
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02016-03-07 17:11:31Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0John Black
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08646502924
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 151
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0576027131
ReturnHeader/Filer/PhoneNum08646392950
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 36
ReturnHeader/Filer/USAddress/CityNm0Norris
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029667
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 612
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029679
ReturnHeader/PreparerPersonGrp/PhoneNum08648881830
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Beate Ventura
ReturnHeader/ReturnTs02015-05-14T11:08:51-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.10$0.00$0.92$1.10$0.18
2022Summary only. Only limited summary data is available for this year.$1.28$0.00$1.07$0.97$0.11
2021Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$1.13$0.93$0.20
2020Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.75$0.50$0.24
2019Summary only. Only limited summary data is available for this year.$0.73$0.73$0.54$0.40$0.13
2018Summary only. Only limited summary data is available for this year.$0.60$0.60$0.38$0.43$0.06
2017Summary only. Only limited summary data is available for this year.$0.66$0.00$0.57$0.39$0.18
2016Summary only. Only limited summary data is available for this year.$0.49$0.49$0.23$0.31$0.08
2015Summary only. Only limited summary data is available for this year.$0.57$0.57$0.42$0.32$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.47$0.32$0.38$0.06
2013Summary only. Only limited summary data is available for this year.$0.50$0.00$0.27$0.26$0.02
2012Summary only. Only limited summary data is available for this year.$0.56$0.56$0.19$0.22$0.03
2011Summary only. Only limited summary data is available for this year.$0.59$0.00$0.54$0.57$0.02
2010Summary only. Only limited summary data is available for this year.$0.61$0.00$0.58$0.61$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)19 • <$500k nonprofits