Civic Intelligence

American Legion 194 Lincoln County

EIN 58-6068081 • 501(c)19 • Lincolnton, GA

Profile

VETERANS SERVICES

P O Box 134Lincolnton, GA 30817
Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

49th percentile

1.8%

Higher net margin than 49% 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

54th percentile

1.2%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

74th percentile

25%

Faster revenue growth than 74% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$60,895

Up $697 (+1.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$60,895

Up $697 (+1.2%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin49th percentile

Revenue

Up

$37,952

Up $7,503 (+25%) from 2024

Expenses

Up

$37,255

Up $11,174 (+43%) from 2024

Net Income

Down

$697

Down $3,671 (-84%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$100K$50K$0Assets 2011: $95,264Liabilities 2011: $02011Assets 2012: $86,980Liabilities 2012: $02012Assets 2013: $69,215Liabilities 2013: $02013Assets 2014: $67,487Liabilities 2014: $02014Assets 2015: $68,054Liabilities 2015: $02015Assets 2016: $67,427Liabilities 2016: $02016Assets 2017: $69,543Liabilities 2017: $02017Assets 2020: $59,540Liabilities 2020: $0Net Assets 2020: $59,5402020Assets 2021: $59,544Liabilities 2021: $0Net Assets 2021: $59,5442021Assets 2022: $64,829Liabilities 2022: $0Net Assets 2022: $64,8292022Assets 2023: $55,830Liabilities 2023: $0Net Assets 2023: $55,8302023Assets 2024: $60,198Liabilities 2024: $0Net Assets 2024: $60,1982024Assets 2025: $60,895Liabilities 2025: $0Net Assets 2025: $60,8952025

Highlighted filing

2025

Assets$60,895
Liabilities$0
Net Assets$60,895
Open 2025 Filing

Operations Trend

Revenue Growth74th percentile

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

$100K$50K$0-$50KRevenue 2011: $51,668Expenses 2011: $0Net Income 2011: $51,6682011Revenue 2012: -$4,339Expenses 2012: $34,587Net Income 2012: -$38,9262012Revenue 2013: $30,772Expenses 2013: $48,537Net Income 2013: -$17,7652013Revenue 2014: $28,077Expenses 2014: $29,805Net Income 2014: -$1,7282014Revenue 2015: $31,014Expenses 2015: $31,641Net Income 2015: -$6272015Revenue 2016: $35,201Expenses 2016: $29,479Net Income 2016: $5,7222016Revenue 2017: $30,847Expenses 2017: $27,731Net Income 2017: $3,1162017Revenue 2020: $13,650Expenses 2020: $16,358Net Income 2020: -$2,7082020Revenue 2021: $22,580Expenses 2021: $22,576Net Income 2021: $42021Revenue 2022: $35,532Expenses 2022: $30,247Net Income 2022: $5,2852022Revenue 2023: $27,867Expenses 2023: $36,866Net Income 2023: -$8,9992023Revenue 2024: $30,449Expenses 2024: $26,081Net Income 2024: $4,3682024Revenue 2025: $37,952Expenses 2025: $37,255Net Income 2025: $6972025

Highlighted filing

2025

Revenue$37,952
Expenses$37,255
Net Income$697
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,895
Liabilities
$0
Net assets
$60,895
Revenue
$37,952
Expenses
$37,255
Net income
$697
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$60.9$0.00$60.9$38.0$37.3$0.70
2024Detailed filing. Detailed filing data is available for this year.$60.2$0.00$60.2$30.4$26.1$4.37
2023Detailed filing. Detailed filing data is available for this year.$55.8$0.00$55.8$27.9$36.9$9.00
2022Detailed filing. Detailed filing data is available for this year.$64.8$0.00$64.8$35.5$30.2$5.29
2021Detailed filing. Detailed filing data is available for this year.$59.5$0.00$59.5$22.6$22.6$0.00
2020Detailed filing. Detailed filing data is available for this year.$59.5$0.00$59.5$13.7$16.4$2.71
2017Summary only. Only limited summary data is available for this year.$69.5$0.00$30.8$27.7$3.12
2016Summary only. Only limited summary data is available for this year.$67.4$0.00$35.2$29.5$5.72
2015Summary only. Only limited summary data is available for this year.$68.1$0.00$31.0$31.6$0.63
2014Summary only. Only limited summary data is available for this year.$67.5$0.00$28.1$29.8$1.73
2013Summary only. Only limited summary data is available for this year.$69.2$0.00$30.8$48.5$17.8
2012Summary only. Only limited summary data is available for this year.$87.0$0.00$4.34$34.6$38.9
2011Summary only. Only limited summary data is available for this year.$95.3$0.00$51.7$0.00$51.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 6, 2026
Return Version
2025v4.0
Gross Receipts
$41,243
Mission and Program Overview

Mission

VETERANS SERVICES

Program Services

DescriptionGrantsExpenses
VETERAN SERVICES-$0
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LEONARD KELLEYFinance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion 194 Lincoln County
EIN
58-6068081
In Care Of
% LEONARD KELLEY
Phone
7063563445
Address
P O BOX 134, LINCOLNTON, GA 30817

Signing Officer

Name
Leonard Kelley
Title
Finance Officer
Phone
7063563445
Signed
2026-03-06
Discuss with paid preparer
Yes

Preparer

Firm
Plus One Accounting & Tax Serv Inc
Address
P O BOX 1089, HARLEM, GA 30814
Preparer
Wanda J Howard Ea Phd
Phone
7065560470
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountRENTAL INCOME 18,948OTHER INCOME 8,737”

Description of other expenses Part I line 16

“Description AmountBANK FEES 12LICENSES 1,100GA STATE DUES 1,165GA STATE TAX 570BARBACK 1,200DONATIONS 900FOOD BAR SUPPLIES 7,279”

Raw XML Appendix97 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/PersonNm0LEONARD KELLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum07063596114
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 134
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LINCOLNTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030817
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060198
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt060895
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06552
IRS990EZ/CostOfGoodsSoldAmt03291
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0697
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0375
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt060198
IRS990EZ/Form990TotalAssetsGrp/EOYAmt060895
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0279
IRS990EZ/GrossReceiptsAmt041243
IRS990EZ/GrossSalesOfInventoryAmt03570
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03436
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt060198
IRS990EZ/NetAssetsOrFundBalancesEOYAmt060895
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt060198
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt060895
IRS990EZ/OccupancyRentUtltsAndMaintAmt024222
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LEONARD KELLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt012226
IRS990EZ/OtherRevenueTotalAmt027685
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS SERVICES
IRS990EZ/PrintingPublicationsPostageAmt0432
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERAN SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt037255
IRS990EZ/TotalRevenueAmt037952
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountRENTAL INCOME 18,948OTHER INCOME 8,737
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountBANK FEES 12LICENSES 1,100GA STATE DUES 1,165GA STATE TAX 570BARBACK 1,200DONATIONS 900FOOD BAR SUPPLIES 7,279
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEONARD KELLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07063563445
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 194 LINCOLN COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0586068081
ReturnHeader/Filer/InCareOfNm0% LEONARD KELLEY
ReturnHeader/Filer/PhoneNum07063563445
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 134
ReturnHeader/Filer/USAddress/CityNm0LINCOLNTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030817
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582454654
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PLUS ONE ACCOUNTING & TAX SERV INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 1089
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARLEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030814
ReturnHeader/PreparerPersonGrp/PhoneNum07065560470
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WANDA J HOWARD EA PHD
ReturnHeader/ReturnTs02026-03-19T07:31:54-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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