Civic Intelligence

American Legion #47 Vogel Lee Post

990 • Fiscal year 2024 • EIN 59-0801221

Aug 01, 2023 to Jul 31, 2024 • Filed on Oct 17, 2025

Organization ProfileN/A
2315 North Dixie HighwayLake Worth, FL 33460

(561) 582-4616

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.07x

Higher debt load relative to assets than 82% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.12x

Higher debt load relative to revenue than 85% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-1.9%

Higher net margin than 38% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

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.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

41st percentile

-1.2%

Faster asset growth than 41% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

18%

Faster revenue growth than 68% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$214,047

Down $2,640 (-1.2%) from 2023

Net Assets

Down

$198,195

Down $2,388 (-1.2%) from 2023

Liabilities

Down

$15,852

Down $252 (-1.6%) from 2023

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin38th percentile

Revenue

Up

$128,027

Up $19,305 (+18%) from 2023

Expenses

Up

$130,415

Up $13,634 (+12%) from 2023

Net Income

Up

-$2,388

Up $5,671 (+70%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$300K$200K$100K$0Assets 2010: $269,463Liabilities 2010: $2,734Net Assets 2010: $266,7292010Assets 2011: $258,735Liabilities 2011: $9932011Assets 2012: $253,066Liabilities 2012: $936Net Assets 2012: $252,1302012Assets 2013: $257,097Liabilities 2013: $929Net Assets 2013: $256,1682013Assets 2014: $248,046Liabilities 2014: $679Net Assets 2014: $247,3672014Assets 2015: $235,120Liabilities 2015: $994Net Assets 2015: $234,1262015Assets 2016: $233,019Liabilities 2016: $1,169Net Assets 2016: $231,8502016Assets 2017: $227,667Liabilities 2017: $789Net Assets 2017: $226,8782017Assets 2018: $230,291Liabilities 2018: $643Net Assets 2018: $229,6482018Assets 2019: $232,552Liabilities 2019: $734Net Assets 2019: $231,8182019Assets 2020: $198,725Liabilities 2020: $11,451Net Assets 2020: $187,2742020Assets 2021: $209,347Liabilities 2021: $682Net Assets 2021: $208,6652021Assets 2022: $209,776Liabilities 2022: $1,134Net Assets 2022: $208,6422022Assets 2023: $216,687Liabilities 2023: $16,104Net Assets 2023: $200,5832023Assets 2024: $214,047Liabilities 2024: $15,852Net Assets 2024: $198,1952024

Highlighted filing

2024

Assets$214,047
Liabilities$15,852
Net Assets$198,195
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $80,847Expenses 2010: $90,163Net Income 2010: -$9,3162010Revenue 2011: $84,885Expenses 2011: $93,872Net Income 2011: -$8,9872011Revenue 2012: $95,122Expenses 2012: $100,734Net Income 2012: -$5,6122012Revenue 2013: $103,044Expenses 2013: $99,006Net Income 2013: $4,0382013Revenue 2014: $97,420Expenses 2014: $106,221Net Income 2014: -$8,8012014Revenue 2015: $84,385Expenses 2015: $97,626Net Income 2015: -$13,2412015Revenue 2016: $118,518Expenses 2016: $120,794Net Income 2016: -$2,2762016Revenue 2017: $130,056Expenses 2017: $135,028Net Income 2017: -$4,9722017Revenue 2018: $147,332Expenses 2018: $144,562Net Income 2018: $2,7702018Revenue 2019: $152,549Expenses 2019: $150,379Net Income 2019: $2,1702019Revenue 2020: $89,836Expenses 2020: $134,380Net Income 2020: -$44,5442020Revenue 2021: $129,486Expenses 2021: $108,095Net Income 2021: $21,3912021Revenue 2022: $117,982Expenses 2022: $118,005Net Income 2022: -$232022Revenue 2023: $108,722Expenses 2023: $116,781Net Income 2023: -$8,0592023Revenue 2024: $128,027Expenses 2024: $130,415Net Income 2024: -$2,3882024

Highlighted filing

2024

Revenue$128,027
Expenses$130,415
Net Income-$2,388
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Oct 17, 2025
Return Version
2023v6.0
Gross Receipts
$204,841
Mission and Program Overview

Mission

Provide a fraternal organization for veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$200,583$198,195▼ $2,388
Land, Buildings, and Equipment, Net$167,164$168,376▲ $1,212
Cash and Non-Interest-Bearing Accounts$42,651$29,971▼ $12,680
Inventories for Sale or Use$5,372$14,200▲ $8,828
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$216,687$214,047▼ $2,640
Other Assets Total$1,500$1,500→ $0
Liabilities
Other Liabilities$16,104$15,852▼ $252
Total Liabilities$16,104$15,852▼ $252
Net Assets / Fund Balance
Total Net Assets Fund Balance$200,583$198,195▼ $2,388
Total Liabilities and Net Assets / Fund Balance$216,687$214,047▼ $2,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$122,900$173,228$296,128
Equipment$13,669$46,480$60,149
Land$26,500-$26,500
Leasehold Improvements$2,223$18,954$21,177
Other Land Buildings$3,084$11,330$14,414
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Joseph MelcherPresident
Emory WallaceVice President
Ryan L PaplowVice President
Richard A SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,254
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$118,773
All Other Contributions
$6,201
Change in Net Assets
$-2,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,611
Salaries, Compensation, and Employee Benefits$23,414
Grants and Similar Amounts Paid$2,390
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,891--$21,891
Occupancy$16,178--$16,178
Depreciation Depletion---$12,077
All Other Expenses$8,551$2,951-$11,502
Insurance$7,484--$7,484
Fees for Services Accounting-$3,918-$3,918
Other Expenses$3,092--$3,092
Grants to Domestic Orgs$2,390--$2,390
Conferences and Meetings$1,880--$1,880
Office Expenses-$1,686-$1,686
Payroll Taxes$1,523--$1,523
Total Functional Expenses$109,783$8,555$0$130,415
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,025
Gaming Direct Expenses$2,250
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Repair Liability$12,527
Credit Card$2,992
Sales Tax$333
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
American Legion 47
EIN
59-0801221
Phone
5615824616
Address
2315 North Dixie Highway, Lake Worth, FL 33460

Signing Officer

Name
Richard Smith
Title
Treasurer
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
0
Employees
2

Preparer

Firm
A B S Associates Inc
Address
1897 PALM BEACH LAKES BLVD STE 219, WEST PALM BEACH, FL 33409
Preparer
Michael Guyard
Phone
5614781451
Raw XML Appendix364 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2333
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Repair Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales Tax
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168376
IRS990ScheduleD/TotalLiabilityAmt015852
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0216687
IRS990/TotalAssetsEOYAmt0214047
IRS990/TotalAssetsGrp/BOYAmt0216687
IRS990/TotalAssetsGrp/EOYAmt0214047
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09254
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08555
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0109783
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016104
IRS990/TotalLiabilitiesEOYAmt015852
IRS990/TotalLiabilitiesGrp/BOYAmt016104
IRS990/TotalLiabilitiesGrp/EOYAmt015852
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0200583
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198195
IRS990/TotalProgramServiceExpensesAmt076814
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04566
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0114207
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128027
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0216687
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214047
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02315 North Dixie Highway
IRS990/USAddress/CityNm0Lake Worth
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0334606254
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0We respectfully request abatement of the late-filing penalty related to its Form 990 for the fiscal year ended July 31, 2024. The return was filed late despite the organization exercising ordinary business care and prudence, as required under IRC 6652(c)(3) and Treas. Reg. 301.6652-2(f). The delay resulted from circumstances outside the organizations control and represents a continuation of the same conditions that impacted the prior years filing. 1. Correct Filing Timeline- Original due date: December 15, 2024 (15th day of the 5th month after year-end) Extension: Form 8868 timely filed Extended due date: June 15, 2025 The return could not be completed by that extended deadline due to ongoing disruptions described below. 2. Reasonable Cause Continuing Circumstances Affecting Multiple Filing Periods- The organization experienced a multi-year disruption in its financial operations that carried through both the FY 2023 and FY 2024 filing cycles. These circumstances were: a. Treasurer turnover and transition issues The long-time treasurer resigned, and the newly appointed treasurer inherited financial records that required significant reconstruction and verification. Much of the historical information needed for the FY 2024 return remained incomplete through the first half of 2025. b. Migration from QuickBooks Desktop to QuickBooks Online The conversion of several years of data created: Ledger variances Reclassification requirements Delays in producing accurate trial balances and year-end schedules Completion of the migration and cleanup extended well past the expected timeline. c. Bookkeeper medical retirement- Our outside bookkeeper, who had been leading the reconstruction, experienced serious medical issues and retired unexpectedly mid-project, leaving the organization temporarily without accounting support. d. CPA delays related to Florida storm disruptions- The organizations external CPA experienced workload bottlenecks and workflow interruptions due to storm-related disruptions affecting multiple clients in the region, which materially pushed back their ability to complete the organizations return. e. These circumstances were continuous, not new. Although we are not attaching last years penalty correspondence, we want to emphasize that the IRS previously recognized reasonable cause for the prior years filing delay arising from the same underlying circumstances. Those circumstances continued into the July 31, 2024 filing period, and the organizations delay for this year is a direct result of the same sustained operational issues. IRS reasonable-cause standards explicitly allow reliance on continuing circumstances that persist over multiple filing cycles. 3. Good Faith, Ordinary Business Care, and Corrective Actions- Once the organization was able to stabilize accounting operations and secure new bookkeeping support, the return was completed and filed promptly. The organization: Completed full reconstruction and cleanup of the books Fully stabilized QuickBooks Online Implemented improved financial oversight procedures Established a compliance calendar monitored by the Board Engaged outside support earlier for the current fiscal year?s return Importantly, the organizations books for fiscal year ending July 31, 2025 are already complete, and the FY 2025 Form 990 will be filed timely, demonstrating restored compliance. 4. Request for abatement- Because the late filing resulted from reasonable cause, and the organization acted with ordinary business care and prudence during a prolonged period of unavoidable operational disruption, we respectfully request that the IRS abate all late-filing penalties associated with the Form 990 for the year ended July 31, 2024. Thank you for your consideration of this request. Please contact us if additional information is needed.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion 47
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Vogel Lee Post
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0590801221
ReturnHeader/Filer/PhoneNum05615824616
ReturnHeader/Filer/USAddress/AddressLine1Txt02315 North Dixie Highway
ReturnHeader/Filer/USAddress/CityNm0Lake Worth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033460
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592677280
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0A B S ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01897 PALM BEACH LAKES BLVD STE 219
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST PALM BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033409
ReturnHeader/PreparerPersonGrp/PhoneNum05614781451
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Guyard
ReturnHeader/ReturnTs02025-11-25T08:15:40-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$214,047
Liabilities
$15,852
Net assets
$198,195
Revenue
$128,027
Expenses
$130,415
Net income
-$2,388
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.14$0.16$1.98$1.28$1.30$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.16$2.01$1.09$1.17$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.09$1.18$1.18$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.01$2.09$1.29$1.08$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.11$1.87$0.90$1.34$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.01$2.32$1.53$1.50$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.01$2.30$1.47$1.45$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.01$2.27$1.30$1.35$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.01$2.32$1.19$1.21$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.01$2.34$0.84$0.98$0.13
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.01$2.47$0.97$1.06$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.01$2.56$1.03$0.99$0.04
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.01$2.52$0.95$1.01$0.06
2011Summary only. Only limited summary data is available for this year.$2.59$0.01$0.85$0.94$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.03$2.67$0.81$0.90$0.09