Civic Intelligence

American Legion 79 Estill County Post

EIN 61-0566868 • 501(c)19 • Ravenna, KY

Profile

American legion post 79 is a veterans organization providing civic support to the community.

PO Box 203Ravenna, KY 40472

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

40th percentile

-2.2%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

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

Asset Growth

41st percentile

-1.9%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

43rd percentile

-2.4%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$40,567

Down $805 (-1.9%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$40,567

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin40th percentile

Revenue

Down

$37,433

Down $928 (-2.4%) from 2023

Expenses

Down

$38,238

Down $11,532 (-23%) from 2023

Net Income

Up

-$805

Up $10,604 (+93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$100K$50K$0Assets 2011: $6,857Liabilities 2011: $21,5042011Assets 2012: $7,103Liabilities 2012: $15,7872012Assets 2013: $4,753Liabilities 2013: $6,6022013Assets 2014: $5,561Liabilities 2014: $3,9372014Assets 2015: $15,860Liabilities 2015: $7,1612015Assets 2016: $16,227Liabilities 2016: $7,8082016Assets 2017: $81,066Liabilities 2017: $5,786Net Assets 2017: $75,2802017Assets 2018: $65,183Liabilities 2018: $1,031Net Assets 2018: $64,1522018Assets 2019: $62,693Liabilities 2019: $685Net Assets 2019: $62,0082019Assets 2020: $54,727Liabilities 2020: $104Net Assets 2020: $54,6232020Assets 2021: $53,286Net Assets 2021: $53,2862021Assets 2022: $52,781Net Assets 2022: $52,7812022Assets 2023: $41,372Liabilities 2023: $02023Assets 2024: $40,567Net Assets 2024: $40,5672024

Highlighted filing

2024

Assets$40,567
Liabilities-
Net Assets$40,567
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $142,403Expenses 2011: $160,963Net Income 2011: -$18,5602011Revenue 2012: $128,775Expenses 2012: $122,812Net Income 2012: $5,9632012Revenue 2013: $136,052Expenses 2013: $129,217Net Income 2013: $6,8352013Revenue 2014: $115,246Expenses 2014: $111,773Net Income 2014: $3,4732014Revenue 2015: $93,383Expenses 2015: $86,308Net Income 2015: $7,0752015Revenue 2016: $106,457Expenses 2016: $106,737Net Income 2016: -$2802016Revenue 2017: $159,934Expenses 2017: $93,073Net Income 2017: $66,8612017Revenue 2018: $84,139Expenses 2018: $95,267Net Income 2018: -$11,1282018Revenue 2019: $53,200Expenses 2019: $55,344Net Income 2019: -$2,1442019Revenue 2020: $30,477Expenses 2020: $37,862Net Income 2020: -$7,3852020Revenue 2021: $40,083Expenses 2021: $41,420Net Income 2021: -$1,3372021Revenue 2022: $55,651Expenses 2022: $56,156Net Income 2022: -$5052022Revenue 2023: $38,361Expenses 2023: $49,770Net Income 2023: -$11,4092023Revenue 2024: $37,433Expenses 2024: $38,238Net Income 2024: -$8052024

Highlighted filing

2024

Revenue$37,433
Expenses$38,238
Net Income-$805
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$40,567
Liabilities
-
Net assets
$40,567
Revenue
$37,433
Expenses
$38,238
Net income
-$805
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.37$0.38$0.01
2023Summary only. Only limited summary data is available for this year.$0.41$0.00$0.38$0.50$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.53$0.53$0.56$0.56$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.53$0.40$0.41$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.00$0.55$0.30$0.38$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.01$0.62$0.53$0.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$0.84$0.95$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.06$0.75$1.60$0.93$0.67
2016Summary only. Only limited summary data is available for this year.$0.16$0.08$1.06$1.07$0.00
2015Summary only. Only limited summary data is available for this year.$0.16$0.07$0.93$0.86$0.07
2014Summary only. Only limited summary data is available for this year.$0.06$0.04$1.15$1.12$0.03
2013Summary only. Only limited summary data is available for this year.$0.05$0.07$1.36$1.29$0.07
2012Summary only. Only limited summary data is available for this year.$0.07$0.16$1.29$1.23$0.06
2011Summary only. Only limited summary data is available for this year.$0.07$0.22$1.42$1.61$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$37,433
Mission and Program Overview

Mission

American legion post 79 is a veterans organization providing civic support to the community.

Program Services

DescriptionGrantsExpenses
PROVIDING SERVICES TO MEMBERS--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARRYL FOSTERCommander-$0--
TURNER ROLLINSVice Commander-$0--
JOHN STEVEN HICKSFinance Officer-$0--
CHARLES PROFITT JRAdjutant-$0--
ROGER ARVINSargent At Arms-$0--
Filing and Contact Details

Filer

Filer Name
American Legion 79 Estill County Post
EIN
61-0566868
Address
PO BOX 203, RAVENNA, KY 40472

Signing Officer

Name
John Steven Hicks
Title
Finance Officer
Signed
2025-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Tamara Rice CPA
Address
2214 Richmond Road, Irvine, KY 40336
Preparer
Tamara Rice
Phone
6067231935
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $246”

Other Expenses.1009

“Depreciation $3578”

Other Expenses.1012

“Insurance $396”

Other Expenses.1

“Utlities $10084”

Other Expenses.2

“Outside Services $7710”

Other Expenses.3

“Supplies $4641”

Other Expenses.4

“Dues and Subscriptions $3610”

Other Expenses.5

“Building Expense $2628”

Other Expenses.6

“Bank Payment $2151”

Other Expenses.7

“Sale Tax Expense $1104”

Other Expenses.8

“Pest Control $382”

Other Expenses.9

“Flags and Burial Expense $300”

Other Expenses.10

“Sanitation $280”

Other Expenses.11

“Donation $190”

Other Expenses.12

“Office Supplies $40”

Other Expenses.13

“License and Fees $3”

Other Assets.1003

“Machinery and Equipment - Beginning $2100 Machinery and Equipment - Ending $1500”

Raw XML Appendix140 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/PersonNm0STEVE HICKS
IRS990EZ/BooksInCareOfDetail/PhoneNum06067234716
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 203
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RAVENNA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040472
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01062
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03835
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-805
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0895
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt041372
IRS990EZ/Form990TotalAssetsGrp/EOYAmt040567
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt037433
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt038210
IRS990EZ/LandAndBuildingsGrp/EOYAmt035232
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt041372
IRS990EZ/NetAssetsOrFundBalancesEOYAmt040567
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt041372
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt040567
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DARRYL FOSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TURNER ROLLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN STEVEN HICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHARLES PROFITT JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROGER ARVIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Finance Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Sargent At Arms
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02100
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01500
IRS990EZ/OtherExpensesTotalAmt037343
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0AMERICAN LEGION POST 79 IS A VETERANS ORGANIZATION PROVIDING CIVIC SUPPORT TO THE COMMUNITY.
IRS990EZ/ProgramServiceRevenueAmt037433
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING SERVICES TO MEMBERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt038238
IRS990EZ/TotalRevenueAmt037433
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $246
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $3578
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $396
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Utlities $10084
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Outside Services $7710
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Supplies $4641
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues and Subscriptions $3610
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Building Expense $2628
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Bank Payment $2151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Sale Tax Expense $1104
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Pest Control $382
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Flags and Burial Expense $300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Sanitation $280
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Donation $190
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Office Supplies $40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15License and Fees $3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Machinery and Equipment - Beginning $2100 Machinery and Equipment - Ending $1500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN STEVEN HICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 79 ESTILL COUNTY POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0610566868
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 203
ReturnHeader/Filer/USAddress/CityNm0RAVENNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040472
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tamara Rice CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02214 Richmond Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Irvine
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040336
ReturnHeader/PreparerPersonGrp/PhoneNum06067231935
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tamara Rice
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T06:20:39-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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