Civic Intelligence

American Legion

EIN 57-6027170 • 501(c)19 • Sumter, SC

Profile

Military fraternization

P O Box 1731 746 Bailey StSumter, SC 29151-1731

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

0.71x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

2.34x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

35th percentile

-5.7%

Higher net margin than 35% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

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 2017

Asset Growth

38th percentile

-3.2%

Faster asset growth than 38% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$378,454

Down $12,488 (-3.2%) from 2016

Liabilities

Down

$268,635

Down $5,878 (-2.1%) from 2016

Net Assets

$109,819

No earlier filing loaded for comparison.

Revenue

Down

$114,992

Down $17,421 (-13%) from 2016

Expenses

Down

$121,602

Down $21,623 (-15%) from 2016

Net Income

Up

-$6,610

Up $4,202 (+39%) from 2016

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $433,617Liabilities 2011: $275,2922011Assets 2012: $417,691Liabilities 2012: $294,1362012Assets 2013: $407,325Liabilities 2013: $270,123Net Assets 2013: $137,2022013Assets 2014: $411,371Liabilities 2014: $277,6532014Assets 2015: $403,118Liabilities 2015: $275,877Net Assets 2015: $127,2412015Assets 2016: $390,942Liabilities 2016: $274,5132016Assets 2017: $378,454Liabilities 2017: $268,635Net Assets 2017: $109,8192017

Highlighted filing

2017

Assets$378,454
Liabilities$268,635
Net Assets$109,819

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $88,795Expenses 2011: $101,963Net Income 2011: -$13,1682011Revenue 2012: $81,175Expenses 2012: $115,945Net Income 2012: -$34,7702012Revenue 2013: $104,855Expenses 2013: $91,208Net Income 2013: $13,6472013Revenue 2014: $114,307Expenses 2014: $117,791Net Income 2014: -$3,4842014Revenue 2015: $123,642Expenses 2015: $130,119Net Income 2015: -$6,4772015Revenue 2016: $132,413Expenses 2016: $143,225Net Income 2016: -$10,8122016Revenue 2017: $114,992Expenses 2017: $121,602Net Income 2017: -$6,6102017

Highlighted filing

2017

Revenue$114,992
Expenses$121,602
Net Income-$6,610

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 12, 2017
Return Version
2016v3.0
Gross Receipts
$114,992
Mission and Program Overview

Mission

Military fraternization

Program Services

DescriptionGrantsExpenses
The American Legion Post 202 maintains a facility that provides its members various social and recreational activities on a regular basis. Members are admitted free of charge whenever facility is open.-$120,703
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAMON O'NEALCommanderPT$0--
STEPHEN WILLIAMSAdjutant-$0--
JAMES V COX SR1st Vice Commander-$0--
HAROLD HICKS2nd Vice Commander-$0--
JERRY PETERSONSergeant At Arms-$0--
ALBERT DAVISChaplain-$0--
HAROLD JAMESHistorian-$0--
GEORGE SCOTTService Officer-$0--
JAMES THROWERJRPost-Membership Chair-$0--
STANLEY BRIDGESPost Oratorical Chairman-$0--
Filing and Contact Details

Filer

Filer Name
Ballard Palmer Bates American Legion Post 202
EIN
57-6027170
Phone
8037734811
Address
P O Box 1731 746 Bailey St, Sumter, SC 29151-1731

Signing Officer

Name
LAMON O'NEAL
Title
Commander
Phone
8037734811
Signed
2017-05-12

Preparer

Firm
William Levan Byrd CPA PC
Address
207 East Liberty St, Sumter, SC 29150
Preparer
William Levan Byrd CPA Cma Cgma
Phone
8037780209
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

Miscellaneous 26247.

Form 990EZ, Part I, Line 8

Rental Income 10281.

Form 990EZ, Part I, Line 16

Insurance 8569.

Form 990EZ, Part I, Line 16

Dues and Subscriptions 3040.

Form 990EZ, Part I, Line 16

Bank Charges 598.

Form 990EZ, Part I, Line 16

Security 847.

Form 990EZ, Part I, Line 16

Taxes 4817.

Form 990EZ, Part I, Line 16

Beer/Liquor Purchases 403.

Form 990EZ, Part I, Line 16

Band/Entertainment 8559.

Form 990EZ, Part I, Line 16

Supplies 10900.

Form 990EZ, Part I, Line 16

Depreciation 12020.

Form 990EZ, Part I, Line 16

Other Expenses 4595.

Form 990EZ, Part I, Line 16

Interest Expense 22443.

Form 990EZ, Part II, Line 24

Inventory 2500. 2638.

Form 990EZ, Part II, Line 24

Furniture 875. 875.

Form 990EZ, Part II, Line 24

Equipment 10602. 10602.

Form 990EZ, Part II, Line 24

Rounding

Form 990EZ, Part II, Line 24

Construction in Progress 968. 968.

Form 990EZ, Part II, Line 26

Payroll Liabilities 891. 891.

Form 990EZ, Part II, Line 26

SCCB Mortgage 273622. 267744.

Form 990EZ, Part II, Line 26

Over Draft

Form 990, Part IX, Line 24E

Contractor

Form 990, Part IX, Line 24E

Insurance

Form 990, Part IX, Line 24E

Repairs

Raw XML Appendix188 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/PhoneNum08037780209
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1431
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sumter
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0291511431
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt0185
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt0357554
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03002
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0116429
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0116429
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0109819
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAMON O'NEAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHEN WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES V COX SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HAROLD HICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JERRY PETERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ALBERT DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6HAROLD JAMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GEORGE SCOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JAMES THROWERJR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9STANLEY BRIDGES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21st Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32nd Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Sergeant At Arms
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Chaplain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Historian
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Service Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Post-Membership Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Post Oratorical Chairman
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
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IRS990EZ/OtherAssetsTotalDetail/BOYAmt014945
IRS990EZ/OtherAssetsTotalDetail/EOYAmt015083
IRS990EZ/OtherExpensesTotalAmt076791
IRS990EZ/OtherRevenueTotalAmt036528
IRS990EZ/PrimaryExemptPurposeTxt0Military fraternization
IRS990EZ/ProgramServiceRevenueAmt065625
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The American Legion Post 202 maintains a facility that provides its members various social and recreational activities on a regular basis. Members are admitted free of charge whenever facility is open.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0120703
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt0185
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0274513
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0268635
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0121602
IRS990EZ/TotalProgramServiceExpensesAmt0120703
IRS990EZ/TotalRevenueAmt0114992
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Miscellaneous 26247.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Rental Income 10281.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance 8569.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Dues and Subscriptions 3040.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Charges 598.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Security 847.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Taxes 4817.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Beer/Liquor Purchases 403.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Band/Entertainment 8559.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Supplies 10900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Depreciation 12020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Other Expenses 4595.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Interest Expense 22443.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Inventory 2500. 2638.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Furniture 875. 875.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Equipment 10602. 10602.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Construction in Progress 968. 968.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Payroll Liabilities 891. 891.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19SCCB Mortgage 273622. 267744.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Over Draft
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Contractor
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Insurance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Repairs
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LAMON O'NEAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum08037734811
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ballard Palmer Bates American Legion Post 202
ReturnHeader/Filer/BusinessNameControlTxt0BALL
ReturnHeader/Filer/EIN0576027170
ReturnHeader/Filer/PhoneNum08037734811
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 1731 746 Bailey St
ReturnHeader/Filer/USAddress/CityNm0Sumter
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0291511731
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId084E76BC65FEFD368B11122932264ABF61CB22A7B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0447F0DC42C2F943633FF50EB33C9F4BAA4D88D3B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.107.233.148
ReturnHeader/FilingSecurityInformation/IPDt02018-01-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:48:34
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0William Levan Byrd CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 East Liberty St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sumter
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029150
ReturnHeader/PreparerPersonGrp/PhoneNum08037780209
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM LEVAN BYRD CPA CMA CGMA
ReturnHeader/ReturnTs02018-01-09T13:48:56-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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