Civic Intelligence

American Legion Post 283

EIN 61-1301199 • 501(c)19 • Martin, KY

Profile

Past present veteran services

PO Box 1289Martin, KY 41649

n/A

Siviq Scores

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

Liabilities / Assets

80th percentile

0.04x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.07x

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

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

Net Margin

97th percentile

79%

Higher net margin than 97% of similar nonprofits.

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

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 2024

Asset Growth

97th percentile

96%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

99th percentile

566%

Faster revenue growth than 99% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$211,884

Up $123,177 (+139%) from 2022

Liabilities

Up

$9,203

Up $9,203 from 2022

Net Assets

Up

$202,681

Up $113,974 (+128%) from 2022

Operations
Liabilities / Revenue82nd percentileNet Margin97th percentile

Revenue

Up

$130,980

Up $110,294 (+533%) from 2022

Expenses

Up

$27,047

Up $3,651 (+16%) from 2022

Net Income

Up

$103,933

Up $106,643 (+3935%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$300K$200K$100K$0Assets 2021: $91,417Liabilities 2021: $0Net Assets 2021: $91,4172021Assets 2022: $88,707Liabilities 2022: $0Net Assets 2022: $88,7072022Assets 2024: $211,884Liabilities 2024: $9,203Net Assets 2024: $202,6812024

Highlighted filing

2024

Assets$211,884
Liabilities$9,203
Net Assets$202,681
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $34,031Expenses 2021: $41,646Net Income 2021: -$7,6152021Revenue 2022: $20,686Expenses 2022: $23,396Net Income 2022: -$2,7102022Revenue 2024: $130,980Expenses 2024: $27,047Net Income 2024: $103,9332024

Highlighted filing

2024

Revenue$130,980
Expenses$27,047
Net Income$103,933
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$211,884
Liabilities
$9,203
Net assets
$202,681
Revenue
$130,980
Expenses
$27,047
Net income
$103,933
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.09$2.03$1.31$0.27$1.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.21$0.23$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.34$0.42$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$159,849
Mission and Program Overview

Mission

Past and present veteran services

Program Services

DescriptionGrantsExpenses
CHRISTMAS FOR KIDSAPPROXIMATELY 50 CHILDREN BENEFITED. EACH CHILD RECEIVED A SHIRT, SHOES, PANTS, A COAT AND A TOY FOR CHRISTMAS,-$4,022
VETERANS SCHOLARSHIPSFOUR SCHOLOARSHIPS WERE ISSUED FOR $1000 EACH-$4,000
DONATIONS TO LOCAL YOUTH SPORTS TEAMS-$1,450
FLOWERS FOR VETERANS FUNERALS-$195
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEVON PRATERVice President-$0--
JEFFORY ALDRICH IISecretary-$0--
WALTER COMBSHistorian-$0--
CHRIS HECKERChaplain-$0--
JAMES D REYNOLDSPresident-$0--
TIMOTHY MILLERMember-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 283
EIN
61-1301199
Phone
6064345640
Address
PO BOX 1289, MARTIN, KY 41649

Signing Officer

Name
James D Reynolds
Title
President
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Pack & Associates CPAs
Address
3176 South Lake Drive-PO Box 788, Prestonsburg, KY 41653
Preparer
G Stephen Pack CPA
Phone
6068862756
Supplemental Narrative

Additional Explanations

Other Expenses.1

“PROGRAM SERVICES $9667”

Other Expenses.2

“TRAVEL $3954”

Other Expenses.3

“REPAIRS $1364”

Other Expenses.4

“DUES $1094”

Other Expenses.5

“Supplies $1083”

Other Expenses.6

“CATERING EXPENSE $874”

Other Expenses.7

“OFFICE EXPENSE $579”

Other Expenses.8

“SECURITY $389”

Other Expenses.9

“PROPERTY TAXES $378”

Other Expenses.10

“BUSINESS LICENSE $200”

Other Expenses.11

“POST OFFICE BOX $120”

Other Expenses.12

“CITY TAXES $75”

Total Liabilities.1

“PRIOR PERIOD ADJT - Beginning $9203 PRIOR PERIOD ADJT - Ending $9203”

Other Liabilities

“PRIOR YEAR ADJUSTMENT”

Raw XML Appendix183 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum06064345640
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MARTIN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd041649
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt057916
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0161849
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IRS990EZ/ContributionsGiftsGrantsEtcAmt025000
IRS990EZ/CostOfGoodsSoldAmt028869
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0103933
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0955
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0107951
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0211884
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt0110991
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-6281
IRS990EZ/GrossReceiptsAmt0159849
IRS990EZ/GrossSalesOfInventoryAmt022588
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0755
IRS990EZ/LandAndBuildingsGrp/BOYAmt050035
IRS990EZ/LandAndBuildingsGrp/EOYAmt050035
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0515
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt098748
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0202681
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0202681
IRS990EZ/OccupancyRentUtltsAndMaintAmt06315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEVON PRATER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEFFORY ALDRICH II
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WALTER COMBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRIS HECKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JAMES D REYNOLDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TIMOTHY MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt019777
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PAST AND PRESENT VETERAN SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERANS SCHOLARSHIPSFOUR SCHOLOARSHIPS WERE ISSUED FOR $1000 EACH
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FLOWERS FOR VETERANS FUNERALS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2CHRISTMAS FOR KIDSAPPROXIMATELY 50 CHILDREN BENEFITED. EACH CHILD RECEIVED A SHIRT, SHOES, PANTS, A COAT AND A TOY FOR CHRISTMAS,
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3DONATIONS TO LOCAL YOUTH SPORTS TEAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1195
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt24022
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt31450
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt0110991
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09203
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09203
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt027047
IRS990EZ/TotalProgramServiceExpensesAmt09667
IRS990EZ/TotalRevenueAmt0130980
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0110991
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0110991
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0110991
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0JAMES REYNOLDS
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 1289
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MARTIN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd041649
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM SERVICES $9667
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAVEL $3954
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPAIRS $1364
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES $1094
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies $1083
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CATERING EXPENSE $874
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICE EXPENSE $579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SECURITY $389
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROPERTY TAXES $378
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BUSINESS LICENSE $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10POST OFFICE BOX $120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CITY TAXES $75
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PRIOR PERIOD ADJT - Beginning $9203 PRIOR PERIOD ADJT - Ending $9203
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PRIOR YEAR ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13OTHER LIABILITIES
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES D REYNOLDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 283
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0611301199
ReturnHeader/Filer/PhoneNum06064345640
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1289
ReturnHeader/Filer/USAddress/CityNm0MARTIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041649
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621258083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pack & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03176 South Lake Drive-PO Box 788
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Prestonsburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041653
ReturnHeader/PreparerPersonGrp/PhoneNum06068862756
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0G Stephen Pack CPA
ReturnHeader/ReturnTs02025-11-16T14:48:44-08:00
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