Civic Intelligence

American Legion Post 11

990 • Fiscal year 2023 • EIN 61-6054685

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 02, 2024

22 E 6th StNewport, KY 41071-1829

(859) 431-9147

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

14%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Asset Growth

84th percentile

23%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

21%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$164,672

Up $30,376 (+23%) from 2022

Net Assets

Up

$164,672

Up $30,376 (+23%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$224,905

Up $38,319 (+21%) from 2022

Expenses

Up

$194,529

Up $30,199 (+18%) from 2022

Net Income

Up

$30,376

Up $8,120 (+36%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $76,029Liabilities 2011: $0Net Assets 2011: $76,0292011Assets 2012: $116,276Liabilities 2012: $0Net Assets 2012: $116,2762012Assets 2013: $125,056Liabilities 2013: $0Net Assets 2013: $125,0562013Assets 2014: $144,791Liabilities 2014: $0Net Assets 2014: $144,7912014Assets 2015: $151,920Liabilities 2015: $0Net Assets 2015: $151,9202015Assets 2019: $30,988Liabilities 2019: $0Net Assets 2019: $30,9882019Assets 2020: $41,168Liabilities 2020: $0Net Assets 2020: $41,1682020Assets 2021: $100,407Liabilities 2021: $0Net Assets 2021: $100,4072021Assets 2022: $134,296Liabilities 2022: $0Net Assets 2022: $134,2962022Assets 2023: $164,672Liabilities 2023: $0Net Assets 2023: $164,6722023Assets 2024: $420,981Liabilities 2024: $0Net Assets 2024: $420,9812024Assets 2025: $708,152Liabilities 2025: $0Net Assets 2025: $708,1522025

Highlighted filing

2023

Assets$164,672
Liabilities$0
Net Assets$164,672

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2011: $124,271Expenses 2011: $118,651Net Income 2011: $5,6202011Revenue 2012: $158,917Expenses 2012: $118,670Net Income 2012: $40,2472012Revenue 2013: $208,571Expenses 2013: $199,791Net Income 2013: $8,7802013Revenue 2014: $191,325Expenses 2014: $171,590Net Income 2014: $19,7352014Revenue 2015: $183,194Expenses 2015: $176,065Net Income 2015: $7,1292015Revenue 2019: $118,199Expenses 2019: $115,628Net Income 2019: $2,5712019Revenue 2020: $63,432Expenses 2020: $59,750Net Income 2020: $3,6822020Revenue 2021: $125,666Expenses 2021: $66,427Net Income 2021: $59,2392021Revenue 2022: $186,586Expenses 2022: $164,330Net Income 2022: $22,2562022Revenue 2023: $224,905Expenses 2023: $194,529Net Income 2023: $30,3762023Revenue 2024: $385,144Expenses 2024: $128,835Net Income 2024: $256,3092024Revenue 2025: $448,774Expenses 2025: $161,620Net Income 2025: $287,1542025

Highlighted filing

2023

Revenue$224,905
Expenses$194,529
Net Income$30,376
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 2, 2024
Return Version
2022v5.0
Gross Receipts
$3,322,290
Mission and Program Overview

Mission

The american legion's mission is to mentor and sponsor wholesome programs in our community, advocate for patriotism and honor of our country and its veterans, as well as continued devotion to our veterans and active servicemembers. Since our inception our activities have included: 1. Promoting the social welfare needs of the community through sponsorship of american legion youth baseball & scouting activities. Also, promoting americanism through youth educational programs in local schools (5%) 2. Assisting needy and disabled veterans/servicemembers and widow(er)s and orphans of deceased veterans/service members in obtaining the resources and benefits available to them, particularly those available through the veterans administration. (5%) 3. Providing sponsorship and member involvement in patriotic civic holiday parades(i.e. Memorial day, independence day, labor day, etc.) both financially and through participation, thereby promoting americanism and recognition of veterans service and

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$134,296$164,672▲ $30,376
Cash and Non-Interest-Bearing Accounts$115,084$145,460▲ $30,376
Total Assets$134,296$164,672▲ $30,376
Other Assets Total$19,212$19,212→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$134,296$164,672▲ $30,376
Total Liabilities and Net Assets / Fund Balance$134,296$164,672▲ $30,376

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$19,212--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pete Thornton1st Vice COM
Bob Wilson2nd Vice COM
Marylou HamplemanAdjudicant
Bernie WrightPost Chaplin
George HensonPost Command
Buddy BeckerSergeant at
Charles AdamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,381
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$197,524
All Other Contributions
$26,000
Change in Net Assets
$30,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$17,895
Insurance---$17,000
Other Expenses---$12,387
Fees for Services Accounting---$9,050
Payments to Affiliates---$1,230
Travel---$989
Information Technology---$850
Conferences and Meetings---$515
Office Expenses---$446
Total Functional Expenses$0$0$0$194,529
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,294,909
Gaming Direct Expenses$3,097,385
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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

Form 990, Page 6, Part VI, Line 6

There is one class of membership and it is limited to those who have served federal active duty in the united states armed forces during any of the war eras listed below, and have been honorably discharged or are still serving. Wwi april 6, 1917 - november 11, 1918 wwii december 7, 1941 - december 31, 1946 korean war june 25, 1950 - january 31, 1955 vietnam war february 28, 1961 - may 7, 1975 lebanon/grenada august 24, 1982 - july 31, 1984 panama december 20, 1989 - january 31, 1990 gulf war/war on terrorism august 2, 1990 - present all members of the u.s. Armed forces are eligible to join the american legion at this time, until the date of the end of hostilities as determined by the government of the united states. Former u.s. Merchant marines are eligible only only if they served from december 7, 1941 to december 31, 1946 (wwii).

Form 990, Page 6, Part VI, Line 7A

All members who are current on their membership dues can vote for those members who run for office. Those elected to office, each have a board vote, equal to each other.

Form 990, Page 6, Part VI, Line 7B

Dissolution or merger of the post would require the approval of membership.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the treasurer prior to filing.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
American Legion Post 11
EIN
61-6054685
Phone
8594319147
Address
22 E 6TH ST, NEWPORT, KY 41071-1829

Signing Officer

Name
Charles Adams
Title
Treasurer
Phone
8594319147
Signed
2024-01-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Henson
Formed
1933
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
25

Preparer

Firm
Hannegan & Associates
Address
180 BARNWOOD DR, EDGEWOOD, KY 41017
Preparer
Shawn P Hannegan CPA
Phone
8592910101
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The american legion's mission is to mentor and sponsor wholesome programs in our community, advocate for patriotism and honor of our country and its veterans, as well as continued devotion to our veterans and active servicemembers. Since our inception our activities have included: 1. Promoting the social welfare needs of the community through sponsorship of american legion youth baseball & scouting activities. Also, promoting americanism through youth educational programs in local schools (5%) 2. Assisting needy and disabled veterans/servicemembers and widow(er)s and orphans of deceased veterans/service members in obtaining the resources and benefits available to them, particularly those available through the veterans administration. (5%) 3. Providing sponsorship and member involvement in patriotic civic holiday parades(i.e. Memorial day, independence day, labor day, etc.) both financially and through participation, thereby promoting americanism and recognition of veterans service and sacrifices.(5%) 4. Conducting patriotic memorial service and graveside ceremonies for deceased veterans recoginizing their service and sacrifice to our country (5%). 5. Provide social and recreational activities for members through post activities such as dinners, charitable gaming, and canteen operations. Any profits from such events and operations are used to fund our youth and community sponsorships, veteran and veteran family welfare programs, as well as post overhead. (80%)

Form 990, Page 1, Part I, Line 6

Volunteers are members of the organization, their family, or an affiliated organization (i.e. American legion auxillary). Volunteers run all of the organization's operations such as gaming, canteen, civic events, veteran funeral honors, community sponsorships, etc.

Form 990, Part X

It was discovered by the treasurer that at some unknown point in the past, the organization had invested in procter & gamble common stock. Over the years the dividends had been reinvested in the stock. The actual original investment amount is unknown; however the broker had tracked the basis of the reinvestments since february 2011. The basis in the stock purchased since that time was 11,632 as of july 1, 2021. The beginning balance sheet has been adjusted to refect this cost value.

Raw XML Appendix310 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.

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IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt022 EAST 6TH ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NEWPORT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd041071
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN LEGION'S MISSION IS TO MENTOR AND SPONSOR WHOLESOME PROGRAMS IN OUR COMMUNITY, ADVOCATE FOR PATRIOTISM AND HONOR OF OUR COUNTRY AND ITS VETERANS, AS WELL AS CONTINUED DEVOTION TO OUR VETERANS AND ACTIVE SERVICEMEMBERS. SINCE OUR INCEPTION OUR ACTIVITIES HAVE INCLUDED: 1. PROMOTING THE SOCIAL WELFARE NEEDS OF THE COMMUNITY THROUGH SPONSORSHIP OF AMERICAN LEGION YOUTH BASEBALL & SCOUTING ACTIVITIES. ALSO, PROMOTING AMERICANISM THROUGH YOUTH EDUCATIONAL PROGRAMS IN LOCAL SCHOOLS (5%) 2. ASSISTING NEEDY AND DISABLED VETERANS/SERVICEMEMBERS AND WIDOW(ER)S AND ORPHANS OF DECEASED VETERANS/SERVICE MEMBERS IN OBTAINING THE RESOURCES AND BENEFITS AVAILABLE TO THEM, PARTICULARLY THOSE AVAILABLE THROUGH THE VETERANS ADMINISTRATION. (5%) 3. PROVIDING SPONSORSHIP AND MEMBER INVOLVEMENT IN PATRIOTIC CIVIC HOLIDAY PARADES(I.E. MEMORIAL DAY, INDEPENDENCE DAY, LABOR DAY, ETC.) BOTH FINANCIALLY AND THROUGH PARTICIPATION, THEREBY PROMOTING AMERICANISM AND RECOGNITION OF VETERANS SERVICE AND SACRIFICES.(5%) 4. CONDUCTING PATRIOTIC MEMORIAL SERVICE AND GRAVESIDE CEREMONIES FOR DECEASED VETERANS RECOGINIZING THEIR SERVICE AND SACRIFICE TO OUR COUNTRY (5%). 5. PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS THROUGH POST ACTIVITIES SUCH AS DINNERS, CHARITABLE GAMING, AND CANTEEN OPERATIONS. ANY PROFITS FROM SUCH EVENTS AND OPERATIONS ARE USED TO FUND OUR YOUTH AND COMMUNITY SPONSORSHIPS, VETERAN AND VETERAN FAMILY WELFARE PROGRAMS, AS WELL AS POST OVERHEAD. (80%)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ARE MEMBERS OF THE ORGANIZATION, THEIR FAMILY, OR AN AFFILIATED ORGANIZATION (I.E. AMERICAN LEGION AUXILLARY). VOLUNTEERS RUN ALL OF THE ORGANIZATION'S OPERATIONS SUCH AS GAMING, CANTEEN, CIVIC EVENTS, VETERAN FUNERAL HONORS, COMMUNITY SPONSORSHIPS, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS ONE CLASS OF MEMBERSHIP AND IT IS LIMITED TO THOSE WHO HAVE SERVED FEDERAL ACTIVE DUTY IN THE UNITED STATES ARMED FORCES DURING ANY OF THE WAR ERAS LISTED BELOW, AND HAVE BEEN HONORABLY DISCHARGED OR ARE STILL SERVING. WWI APRIL 6, 1917 - NOVEMBER 11, 1918 WWII DECEMBER 7, 1941 - DECEMBER 31, 1946 KOREAN WAR JUNE 25, 1950 - JANUARY 31, 1955 VIETNAM WAR FEBRUARY 28, 1961 - MAY 7, 1975 LEBANON/GRENADA AUGUST 24, 1982 - JULY 31, 1984 PANAMA DECEMBER 20, 1989 - JANUARY 31, 1990 GULF WAR/WAR ON TERRORISM AUGUST 2, 1990 - PRESENT ALL MEMBERS OF THE U.S. ARMED FORCES ARE ELIGIBLE TO JOIN THE AMERICAN LEGION AT THIS TIME, UNTIL THE DATE OF THE END OF HOSTILITIES AS DETERMINED BY THE GOVERNMENT OF THE UNITED STATES. FORMER U.S. MERCHANT MARINES ARE ELIGIBLE ONLY ONLY IF THEY SERVED FROM DECEMBER 7, 1941 TO DECEMBER 31, 1946 (WWII).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS WHO ARE CURRENT ON THEIR MEMBERSHIP DUES CAN VOTE FOR THOSE MEMBERS WHO RUN FOR OFFICE. THOSE ELECTED TO OFFICE, EACH HAVE A BOARD VOTE, EQUAL TO EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISSOLUTION OR MERGER OF THE POST WOULD REQUIRE THE APPROVAL OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7IT WAS DISCOVERED BY THE TREASURER THAT AT SOME UNKNOWN POINT IN THE PAST, THE ORGANIZATION HAD INVESTED IN PROCTER & GAMBLE COMMON STOCK. OVER THE YEARS THE DIVIDENDS HAD BEEN REINVESTED IN THE STOCK. THE ACTUAL ORIGINAL INVESTMENT AMOUNT IS UNKNOWN; HOWEVER THE BROKER HAD TRACKED THE BASIS OF THE REINVESTMENTS SINCE FEBRUARY 2011. THE BASIS IN THE STOCK PURCHASED SINCE THAT TIME WAS 11,632 AS OF JULY 1, 2021. THE BEGINNING BALANCE SHEET HAS BEEN ADJUSTED TO REFECT THIS COST VALUE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART X
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194529
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164672
IRS990/TotalProgramServiceExpensesAmt0157367
IRS990/TotalRevenueGrp/ExclusionAmt0197524
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224905
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0134296
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164672
IRS990/TravelGrp/TotalAmt0989
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08594319147
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 11
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0616054685
ReturnHeader/Filer/PhoneNum08594319147
ReturnHeader/Filer/USAddress/AddressLine1Txt022 E 6TH ST
ReturnHeader/Filer/USAddress/CityNm0NEWPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0410711829
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812039321
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HANNEGAN & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0180 BARNWOOD DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDGEWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041017
ReturnHeader/PreparerPersonGrp/PhoneNum08592910101
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHAWN P HANNEGAN CPA
ReturnHeader/ReturnTs02024-02-01T13:17:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ADAMS
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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