Civic Intelligence

American Legion

990 • Fiscal year 2023 • EIN 61-0449290

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

PO Box 641Mayfield, KY 42066

(270) 247-7131

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.00x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

2nd percentile

-216%

Higher net margin than 2% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

18th percentile

-12%

Faster asset growth than 18% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$185,444

Down $25,681 (-12%) from 2022

Net Assets

Down

$185,444

Down $25,681 (-12%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$12,057

Down $197,197 (-94%) from 2022

Expenses

Down

$38,129

Down $23,765 (-38%) from 2022

Net Income

Down

-$26,072

Down $173,432 (-118%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2022: $211,125Liabilities 2022: $0Net Assets 2022: $211,1252022Assets 2023: $185,444Liabilities 2023: $0Net Assets 2023: $185,4442023Assets 2025: $171,895Liabilities 2025: $0Net Assets 2025: $171,8952025

Highlighted filing

2023

Assets$185,444
Liabilities$0
Net Assets$185,444

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2022: $209,254Expenses 2022: $61,894Net Income 2022: $147,3602022Revenue 2023: $12,057Expenses 2023: $38,129Net Income 2023: -$26,0722023Revenue 2025: $29,696Expenses 2025: $39,367Net Income 2025: -$9,6712025

Highlighted filing

2023

Revenue$12,057
Expenses$38,129
Net Income-$26,072
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$12,057
Mission and Program Overview

Mission

Promote, sponsor and support veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$211,516$168,840▼ $42,676
Cash and Non-Interest-Bearing Accounts-$16,604-
Total Assets$211,516$185,444▼ $26,072
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$211,516$185,444▼ $26,072
Total Net Assets Fund Balance$211,516$185,444▼ $26,072
Total Liabilities and Net Assets / Fund Balance$211,516$185,444▼ $26,072
Compensation and Service Providers

Board Members and Trustees

NameTitle
Grant MillsBoard Member
Janie DaughertyBoard Member
John HendleyBoard Member
Karl DickAdjunct
Joe KimbelCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$8,198
Program Service Revenue
$0
Investment Income
$3,859
Other Revenue
$0
All Other Contributions
$6,670
Change in Net Assets
$-26,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,956
Grants and Similar Amounts Paid$12,173
Total Fundraising Expense$184
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$12,173--$12,173
Travel-$7,973-$7,973
Conferences and Meetings-$2,370-$2,370
Insurance-$1,992-$1,992
Other Expenses$1,888$1,185-$1,185
Office Expenses-$1,145-$1,145
Occupancy-$325-$325
Advertising--$184$184
All Other Expenses-$58-$58
Total Functional Expenses$16,920$21,025$184$38,129
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mayfield Post 26
EIN
61-0449290
Phone
2702477131
Address
PO BOX 641, MAYFIELD, KY 42066

Signing Officer

Name
Joe Kimbel
Title
Commander
Phone
2702477131
Signed
2024-11-15

Organization Details

Principal Officer
Joe Kimbel
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Cornman Bryan Watts & Elliott Cpas Pllc
Address
PO BOX 178, HICKORY, KY 42051
Preparer
John C Elliott CPA
Phone
2702474190
Raw XML Appendix262 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/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADJUNCT
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMANDER
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
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IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt01528
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NetAssetsOrFundBalancesEOYAmt0185444
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PartialLiquidationInd0false
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IRS990/PYTotalExpensesAmt061894
IRS990/PYTotalRevenueAmt0209520
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum02702477131
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAYFIELD POST 26
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0MAYF
ReturnHeader/Filer/EIN0610449290
ReturnHeader/Filer/PhoneNum02702477131
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORNMAN BRYAN WATTS & ELLIOTT CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 178
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HICKORY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042051
ReturnHeader/PreparerPersonGrp/PhoneNum02702474190
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C ELLIOTT CPA
ReturnHeader/ReturnTs02024-11-18T12:52:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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Filings