Civic Intelligence

American Legion

EIN 61-6034666 • 501(c)19 • Danville, KY

Profile

Service to Veterans and the area Community.

P O Box 421Danville, KY 40423-0421

kypost46.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

55th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2021

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

Down

$201,485

Down $3,505 (-1.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$201,485

Down $3,505 (-1.7%) from 2023

Revenue

Up

$823,857

Up $660,776 (+405%) from 2023

Expenses

Up

$124,959

Up $10,519 (+9.2%) from 2023

Net Income

Up

$698,898

Up $650,257 (+1337%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2007: $227,880Liabilities 2007: $02007Assets 2008: $219,130Liabilities 2008: $02008Assets 2009: $212,364Liabilities 2009: $02009Assets 2014: $51,026Liabilities 2014: $13,5002014Assets 2015: $43,487Liabilities 2015: $13,5002015Assets 2021: $191,531Liabilities 2021: $0Net Assets 2021: $191,5312021Assets 2022: $156,349Liabilities 2022: $0Net Assets 2022: $156,3492022Assets 2023: $204,990Liabilities 2023: $0Net Assets 2023: $204,9902023Assets 2024: $201,485Liabilities 2024: $0Net Assets 2024: $201,4852024

Highlighted filing

2024

Assets$201,485
Liabilities$0
Net Assets$201,485

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2007: $19,200Expenses 2007: $21,250Net Income 2007: -$2,0502007Revenue 2008: $9,600Expenses 2008: $18,350Net Income 2008: -$8,7502008Revenue 2009: $14,750Expenses 2009: $21,516Net Income 2009: -$6,7662009Revenue 2014: $40,114Expenses 2014: $32,944Net Income 2014: $7,1702014Revenue 2015: $56,818Expenses 2015: $64,357Net Income 2015: -$7,5392015Revenue 2021: $94,583Expenses 2021: $66,137Net Income 2021: $28,4462021Revenue 2022: $76,576Expenses 2022: $111,758Net Income 2022: -$35,1822022Revenue 2023: $163,081Expenses 2023: $114,440Net Income 2023: $48,6412023Revenue 2024: $823,857Expenses 2024: $124,959Net Income 2024: $698,8982024

Highlighted filing

2024

Revenue$823,857
Expenses$124,959
Net Income$698,898

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 25, 2025
Return Version
2024v5.0
Gross Receipts
$8,376,004
Mission and Program Overview

Mission

ServicetoVeteransandtheCommunity

Service to veterans and surrounding community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$151,399$151,399→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$151,399$147,894▼ $3,505
Cap Stk Tr Prin Current Funds$53,591$53,591→ $0
Cash and Non-Interest-Bearing Accounts$53,591$50,086▼ $3,505
Total Assets$204,990$201,485▼ $3,505
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$204,990$201,485▼ $3,505
Total Liabilities and Net Assets / Fund Balance$204,990$201,485▼ $3,505

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$151,399--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan CraddockAdjutant
Tony CromwellCommander
Phillip AdamsSeniorvice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$10,065
Program Service Revenue
$0
Investment Income
$1,076
Other Revenue
$812,716
All Other Contributions
$5,215
Change in Net Assets
$698,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,768
Grants and Similar Amounts Paid$12,650
Salaries, Compensation, and Employee Benefits$6,920
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$49,685--$49,685
Grants to Domestic Orgs$12,650--$12,650
Insurance-$10,498-$10,498
Other Salaries and Wages$6,920--$6,920
Other Expenses$6,681$23,162-$6,681
Benefits to Members$3,621--$3,621
Office Expenses-$2,791-$2,791
Travel$325--$325
Information Technology$229--$229
Total Functional Expenses$88,508$36,451$0$124,959
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$8,130,471
Gaming Direct Expenses$7,550,663
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 11B

Governed by the by-laws which are approved by a majority of post members.

Part VI Line 11B

Finance committee is composed of the commander, vice commander, and adjutat

Part VI Line 19

Available upon request

Part VI Line 1A

Post 46 is goverened by by laws which are approved by a majority of

Part VI Line 1A

Post members. The governing structure include a commander, vice commanders,

Part VI Line 1A

And adjutant. The finance committee is composed of the post commander,

Part VI Line 1A

Senior vice commander and adjutant. The governing body is elected annually

Part VI Line 1A

By the post members. All actions taken by the governing body are reported

Part VI Line 1A

To post membership at their monthly meeting. Minutes are recorded.

Part VI Line 7B

The governing body decisions are approved as presented at the next

Part VI Line 7B

GENERAL MEETING.

Part VIII Line 11B

Gaming utility reimbursement

Filing and Contact Details

Filer

Filer Name
American Legion Post 46
EIN
61-6034666
In Care Of
% SUSAN CRADDOCK
Phone
8592366824
Address
P O BOX 421, Danville, KY 40423-0421

Signing Officer

Name
Susan Craddock
Title
Adjutant
Phone
8592366824
Signed
2025-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Craddock
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
300

Preparer

Firm
Ruth Y Wilkes Inc
Address
740 LAKESIDE DRIVE, LANCASTER, KY 40444
Preparer
Ruth Y Wilkes
Phone
8595161673
Supplemental Narrative

Additional Explanations

Part IX Line 11G

RUBY CROUCH-CANTEEN MANAG Total expenses - $21640.00 Program service expenses - $21640.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 11G

JOE DENNY-SHIFT SUPERVISO Total expenses - $13500.00 Program service expenses - $13500.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 11G

GARY RAGLAND-SHIFT SUPERV Total expenses - $14545.00 Program service expenses - $14545.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part III Line 4D

Expenses: $200.00 including grants of: $200.00 Revenue: $0.00

Part III Line 4D

DANVILLE FIRE DEPT

Part III Line 4D

Expenses: $500.00 including grants of: $500.00 Revenue: $0.00

Part III Line 4D

FREEDOM CAR

Part III Line 4D

Expenses: $1500.00 including grants of: $1500.00 Revenue: $0.00

Part III Line 4D

LADY VETERANS CONNECT

Part III Line 4D

Expenses: $2450.00 including grants of: $2450.00 Revenue: $0.00

Part III Line 4D

MISC CONTRIBUTIONS

Part IX Line 11

Ruby crouch-canteen manager, general supervisor gaming $21640

Part IX Line 11

Joe denny-shift manager, shift supervisor gaming $13500

Part IX Line 11

Gary ragland-shift manager, shift supervisor gaming 414545

Part III Line 4D

Danville fire dept exp:$200 grants:$200 revenue:$0

Part III Line 4D

Freedom car exp:$500 grants:$500 revenue:$0

Part III Line 4D

Lady veterans connect exp$1500 grants:$1500 revenue:$0

Part III Line 4D

Thomas hood veterans center exp$1500 grants:$1500 revenue:$0

Part III Line 4D

American legion post 18 exp:$100 grants:$100 revenue:$0

Part III Line 4D

Second chance in life exp:$100 grants:$100 revenue:$0

Part III Line 4D

Yellow ribbon fund exp:$750 grants:$750 revenue:$0

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Expenses: $2450.00 including grants of: $2450.00 Revenue: $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13MISC CONTRIBUTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14RUBY CROUCH-CANTEEN MANAGER, GENERAL SUPERVISOR GAMING $21640
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15JOE DENNY-SHIFT MANAGER, SHIFT SUPERVISOR GAMING $13500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16GARY RAGLAND-SHIFT MANAGER, SHIFT SUPERVISOR GAMING 414545
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17POST 46 IS GOVERENED BY BY LAWS WHICH ARE APPROVED BY A MAJORITY OF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18POST MEMBERS. THE GOVERNING STRUCTURE INCLUDE A COMMANDER, VICE COMMANDERS,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19AND ADJUTANT. THE FINANCE COMMITTEE IS COMPOSED OF THE POST COMMANDER,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20SENIOR VICE COMMANDER AND ADJUTANT. THE GOVERNING BODY IS ELECTED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21BY THE POST MEMBERS. ALL ACTIONS TAKEN BY THE GOVERNING BODY ARE REPORTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22TO POST MEMBERSHIP AT THEIR MONTHLY MEETING. MINUTES ARE RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23THE GOVERNING BODY DECISIONS ARE APPROVED AS PRESENTED AT THE NEXT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24GENERAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25DANVILLE FIRE DEPT EXP:$200 GRANTS:$200 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26FREEDOM CAR EXP:$500 GRANTS:$500 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27LADY VETERANS CONNECT EXP$1500 GRANTS:$1500 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28THOMAS HOOD VETERANS CENTER EXP$1500 GRANTS:$1500 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29AMERICAN LEGION POST 18 EXP:$100 GRANTS:$100 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt30SECOND CHANCE IN LIFE EXP:$100 GRANTS:$100 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31YELLOW RIBBON FUND EXP:$750 GRANTS:$750 REVENUE:$0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32GAMING UTILITY REIMBURSEMENT
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc32PART VIII LINE 11B
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsGrp/BOYAmt0204990
IRS990/TotalAssetsGrp/EOYAmt0201485
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088508
IRS990/TotalFunctionalExpensesGrp/TotalAmt0124959
IRS990/TotalGrossUBIAmt01061
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0201485
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt04650
IRS990/TotalOtherProgSrvcGrantAmt04650
IRS990/TotalProgramServiceExpensesAmt012650
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0181645
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0823857
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01061
IRS990/TotalVolunteersCnt0300
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0204990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0201485
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IRS990/USAddress/AddressLine1Txt0P O BOX 421
IRS990/USAddress/CityNm0DANVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd0404230421
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN CRADDOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADJUTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592366824
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 46
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0616034666
ReturnHeader/Filer/InCareOfNm0% SUSAN CRADDOCK
ReturnHeader/Filer/PhoneNum08592366824
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 421
ReturnHeader/Filer/USAddress/CityNm0Danville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0404230421
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883094932
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUTH Y WILKES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0740 LAKESIDE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANCASTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040444
ReturnHeader/PreparerPersonGrp/PhoneNum08595161673
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUTH Y WILKES
ReturnHeader/ReturnTs02025-02-25T13:32:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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