Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
American Legion Post 38
EIN 61-1213525 • 501(c)19 • Somerset, KY
Profile
To provide for veterans and their families in distress
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$122,918
Up $28,912 (+31%) from 2017
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$122,918
Up $28,912 (+31%) from 2017
Revenue
Up$79,005
Up $34,883 (+79%) from 2017
Expenses
Up$78,912
Up $26,281 (+50%) from 2017
Net Income
Up$93
Up $8,602 (+101%) from 2017
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $122,918
- Liabilities
- -
- Net assets
- $122,918
- Revenue
- $79,005
- Expenses
- $78,912
- Net income
- $93
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 7, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $79,005
Mission and Program Overview
Mission
To provide for veterans and their families in distress
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FULFILLED ITS MISSION OF PROVIDING HELP TO VETERANS AND THEIR FAMILIES IN | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHARLES SIMPSON | Finance Offi | - | $0 | - | - |
| ANTHONY GOSSETT | Commander | - | $0 | - | - |
| WILLIAM GOSSETT | 1st Vice | - | $0 | - | - |
| MIKE HERBERT | 2nd Vice | - | $0 | - | - |
| JUSTIN YAZZA | Adjutant | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Meals | $40,538 | $40,538 | - | $40,538 |
| Total Events | $40,538 | $40,538 | - | $40,538 |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 38
- EIN
- 61-1213525
- Address
- 500 ENTERPRISE DRIVE, SOMERSET, KY 42501
Signing Officer
- Name
- Charles Simpson
- Title
- Finance Officer
- Signed
- 2025-11-07
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Jeffrey S Wilds CPA Pllc
- Address
- 3311 S HIGHWAY 27 STE 9, SOMERSET, KY 42501-3179
- Preparer
- Jeffrey S Wilds CPA
- Phone
- 6066784327
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Burning barrels 8,910 kia 2,590 koda 1,530 bricks 795 misc 633 shirts 260 total 14,718”
Form 990-ez, Part I, Line 16
“Expenses conference & meeting 840 dues federal & state 8,270 janitorial 646 honor guard 2,295 insurance 2,795 postage 1,146 office expense 1,170 security 1,182 property tax 962 repairs 13,004 supplies 1,011 telephone 1,465 donations 2,525 dinner supplies 7,906 pest control 360 purchase bricks 1,520 miscellaneous 1,081 office supplies - sal 483 uniforms 631 contract labor 6,799 in home meals 3,650 gifts 2,200 non-investment depreciation 274 total 62,215”
Form 990-ez, Part I, Line 20
“Prior period adjustments 0”
Form 990-ez, Part II, Line 24
“182,108 184,958 less accumulated depreciation 169,887 170,161 total 12,221 14,797”
Form 990-ez, Part III, Line 31
“Fulfilled its mission of providing help to veterans and their families in”
Raw XML Appendix120 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6066789808 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 500 ENTERPRISE DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SOMERSET |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 42501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 99259 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 96776 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 23749 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 93 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2700 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 122825 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 122918 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 40538 |
| IRS990EZ/GrossReceiptsAmt | 0 | 79005 |
| IRS990EZ/GroupExemptionNum | 0 | 0925 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 11345 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 11345 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 122825 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 122918 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 122825 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 122918 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13997 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHARLES SIMPSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANTHONY GOSSETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WILLIAM GOSSETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MIKE HERBERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JUSTIN YAZZA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | FINANCE OFFI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | 1ST VICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | 2ND VICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | ADJUTANT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 12221 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 14797 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 62215 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 14718 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE FOR VETERANS AND THEIR FAMILIES IN DISTRESS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FULFILLED ITS MISSION OF PROVIDING HELP TO VETERANS AND THEIR FAMILIES IN |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 40538 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 78912 |
| IRS990EZ/TotalRevenueAmt | 0 | 79005 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | SOMERSETPOST38.COM |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | MEALS |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 40538 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 40538 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 40538 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 40538 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 40538 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BURNING BARRELS 8,910 KIA 2,590 KODA 1,530 BRICKS 795 MISC 633 SHIRTS 260 TOTAL 14,718 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES CONFERENCE & MEETING 840 DUES FEDERAL & STATE 8,270 JANITORIAL 646 HONOR GUARD 2,295 INSURANCE 2,795 POSTAGE 1,146 OFFICE EXPENSE 1,170 SECURITY 1,182 PROPERTY TAX 962 REPAIRS 13,004 SUPPLIES 1,011 TELEPHONE 1,465 DONATIONS 2,525 DINNER SUPPLIES 7,906 PEST CONTROL 360 PURCHASE BRICKS 1,520 MISCELLANEOUS 1,081 OFFICE SUPPLIES - SAL 483 UNIFORMS 631 CONTRACT LABOR 6,799 IN HOME MEALS 3,650 GIFTS 2,200 NON-INVESTMENT DEPRECIATION 274 TOTAL 62,215 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR PERIOD ADJUSTMENTS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 182,108 184,958 LESS ACCUMULATED DEPRECIATION 169,887 170,161 TOTAL 12,221 14,797 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FULFILLED ITS MISSION OF PROVIDING HELP TO VETERANS AND THEIR FAMILIES IN |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHARLES SIMPSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 38 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 611213525 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 500 ENTERPRISE DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SOMERSET |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 42501 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611325425 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JEFFREY S WILDS CPA PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3311 S HIGHWAY 27 STE 9 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOMERSET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 425013179 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6066784327 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY S WILDS CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-11T09:38:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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