Liabilities / Assets
49th percentile
Tied with the lowest-debt nonprofits in its peer group.
American Legion Building Corporation
EIN 61-1367340 • 501(c)2 • Ashland, KY
Profile
Owns and maintains legion post facility
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
57th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Down$338,483
Down $23,144 (-6.4%) from 2016
Liabilities
Flat$0
Flat from 2016
Net Assets
Down$338,483
Down $23,144 (-6.4%) from 2016
Revenue
Up$17,155
Up $3,738 (+28%) from 2016
Expenses
Down$40,299
Down $15,934 (-28%) from 2016
Net Income
Up-$23,144
Up $19,672 (+46%) from 2016
Trend Graphs
Filings
Most recent year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $338,483
- Liabilities
- $0
- Net assets
- $338,483
- Revenue
- $17,155
- Expenses
- $40,299
- Net income
- -$23,144
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Oct 10, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $17,155
Mission and Program Overview
Mission
Owns and maintains legion post facility
Program Services
| Description | Grants | Expenses |
|---|---|---|
| MANAGES FUNDS AND OVERSEES MAINTENANCE FOR BUILDING OCCUPIED BY AMERICAN LEGION POST 76 | - | - |
| OWNS AND MANAGES ADJOINING RENTAL PROPERTY BEING HELD FOR FUTURE POST EXPANSION | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LOUIS VAUGHAN | President | - | $0 | - | - |
| DAVID H LEADER | Secytreas | - | $0 | - | - |
| CHARLES MAYNARD | Vice President | - | $0 | - | - |
| BRIAN YOUNG | Director | - | $0 | - | - |
| JAMES RODMAN | Director | - | $0 | - | - |
| DARRELL SMITH | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Building Corporation
- EIN
- 61-1367340
- Address
- P O BOX 16, ASHLAND, KY 41105-0016
Signing Officer
- Name
- David H Leader
- Title
- Secretarytreasu
- Phone
- 6064651002
- Signed
- 2018-10-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Adrianne M Auvil CPA
- Address
- 1544 Winchester Ave Ste 1112, Ashland, KY 41101-5934
- Preparer
- Adrianne M Auvil CPA
- Phone
- 6063290202
Supplemental Narrative
Additional Explanations
List of grants and similar amounts paid Part I line 10
“Activity CONTRIBUTION Grantee AMERICAN LEGION POST 93 Street 302 8TH STREET City, State, Zip Kenova, WV 25530Relationship BROTHER ORGANIZATION Amount 500Activity MEMORIAL CONTRIBUTION Grantee ROSE HILL CEMETERY Street 3801 13TH STREET City, State, Zip Ashland, KY 41102Relationship GRAVE MARKER FOR FORMER MEMBER Amount 650Activity CONTRIBUTION Grantee ELKS LODGE BPOE 350 Street 900 CARTER AVENUE City, State, Zip Ashland, KY 41101Relationship NONE Amount 500”
Description of other expenses Part I line 16
“Description AmountCORPORATION ANNUAL REPORT FEE 15BOARD MEETINGS EXPENSE 372OFFICE SUPPLIES AND MISCELLANEOUS 1,353”
Raw XML Appendix130 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/PersonNm | 0 | DAVID H LEADER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6064651002 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7130 CHRISTINA DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CATLETTSBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 41129 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 186438 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 163294 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23144 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 10190 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 361627 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 338483 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1650 |
| IRS990EZ/GrossReceiptsAmt | 0 | 17155 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3175 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 175189 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 175189 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 361627 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 338483 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 361627 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 338483 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 26719 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.20 |
| 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/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LOUIS VAUGHAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID H LEADER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHARLES MAYNARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRIAN YOUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JAMES RODMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DARRELL SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECYTREAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1740 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OWNS AND MAINTAINS LEGION POST FACILITY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 13980 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MANAGES FUNDS AND OVERSEES MAINTENANCE FOR BUILDING OCCUPIED BY AMERICAN LEGION POST 76 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | OWNS AND MANAGES ADJOINING RENTAL PROPERTY BEING HELD FOR FUTURE POST EXPANSION |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 40299 |
| IRS990EZ/TotalRevenueAmt | 0 | 17155 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity CONTRIBUTION Grantee AMERICAN LEGION POST 93 Street 302 8TH STREET City, State, Zip Kenova, WV 25530Relationship BROTHER ORGANIZATION Amount 500Activity MEMORIAL CONTRIBUTION Grantee ROSE HILL CEMETERY Street 3801 13TH STREET City, State, Zip Ashland, KY 41102Relationship GRAVE MARKER FOR FORMER MEMBER Amount 650Activity CONTRIBUTION Grantee ELKS LODGE BPOE 350 Street 900 CARTER AVENUE City, State, Zip Ashland, KY 41101Relationship NONE Amount 500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountCORPORATION ANNUAL REPORT FEE 15BOARD MEETINGS EXPENSE 372OFFICE SUPPLIES AND MISCELLANEOUS 1,353 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID H LEADER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARYTREASU |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6064651002 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-10-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION BUILDING CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 611367340 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 16 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ASHLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 411050016 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | B68801BAD062D279F43A27E20454B486438C10AC |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | B68801BAD062D279F43A27E20454B486438C10AC |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 6112652018284r3cgmll |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2018-10-11 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 75.90.239.151 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-10-11 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 17:53:34 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611153121 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Adrianne M Auvil CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1544 Winchester Ave Ste 1112 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ashland |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 411015934 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6063290202 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Adrianne M Auvil CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2018-10-11T17:43:42-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
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