Civic Intelligence

Charles Clark American Legion Post 243

990EZ • Fiscal year 2021 • EIN 64-6035599

Jan 01, 2021 to Dec 31, 2021 • Filed on May 16, 2024

Organization Profile
4400 Elder StMoss Point, MS 39563

(228) 623-8223

Siviq Scores

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

Liabilities / Assets

94th percentile

0.41x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

1.46x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

11th percentile

-34%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

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

Asset Growth

16th percentile

-8.5%

Faster asset growth than 16% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

83%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$168,489

Down $15,682 (-8.5%) from 2020

Net Assets

$98,826

No earlier filing loaded for comparison.

Liabilities

Up

$69,663

Up $786 (+1.1%) from 2020

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin11th percentile

Revenue

Up

$47,647

Up $21,589 (+83%) from 2020

Expenses

Up

$63,898

Up $28,460 (+80%) from 2020

Net Income

Down

-$16,251

Down $6,871 (-73%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$200K$150K$100K$50K$0Assets 2010: $158,149Liabilities 2010: $1,7722010Assets 2011: $68,769Liabilities 2011: $02011Assets 2012: $69,399Liabilities 2012: $02012Assets 2013: $69,899Liabilities 2013: $02013Assets 2014: $70,017Liabilities 2014: $32,7832014Assets 2015: $148,691Liabilities 2015: $31,7932015Assets 2016: $147,641Liabilities 2016: $31,3232016Assets 2017: $152,316Liabilities 2017: $30,6062017Assets 2018: $160,265Liabilities 2018: $34,3642018Assets 2019: $157,128Liabilities 2019: $32,4552019Assets 2020: $184,171Liabilities 2020: $68,8772020Assets 2021: $168,489Liabilities 2021: $69,663Net Assets 2021: $98,8262021Assets 2022: $169,759Liabilities 2022: $67,908Net Assets 2022: $101,8512022Assets 2023: $180,568Liabilities 2023: $66,039Net Assets 2023: $114,5292023Assets 2024: $186,016Liabilities 2024: $66,868Net Assets 2024: $119,1482024Assets 2025: $183,106Liabilities 2025: $64,658Net Assets 2025: $118,4482025

Highlighted filing

2021

Assets$168,489
Liabilities$69,663
Net Assets$98,826
Open 2021 Filing

Operations Trend

Revenue Growth81st percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $106,127Expenses 2010: $99,949Net Income 2010: $6,1782010Revenue 2011: $83,333Expenses 2011: $74,597Net Income 2011: $8,7362011Revenue 2012: $49,863Expenses 2012: $49,233Net Income 2012: $6302012Revenue 2013: $53,849Expenses 2013: $53,487Net Income 2013: $3622013Revenue 2014: $47,899Expenses 2014: $47,593Net Income 2014: $3062014Revenue 2015: $50,014Expenses 2015: $50,370Net Income 2015: -$3562015Revenue 2016: $55,680Expenses 2016: $56,260Net Income 2016: -$5802016Revenue 2017: $59,315Expenses 2017: $52,707Net Income 2017: $6,6082017Revenue 2018: $17,847Expenses 2018: $74,124Net Income 2018: -$56,2772018Revenue 2019: $212,979Expenses 2019: $78,012Net Income 2019: $134,9672019Revenue 2020: $26,058Expenses 2020: $35,438Net Income 2020: -$9,3802020Revenue 2021: $47,647Expenses 2021: $63,898Net Income 2021: -$16,2512021Revenue 2022: $61,343Expenses 2022: $58,318Net Income 2022: $3,0252022Revenue 2023: $61,673Expenses 2023: $48,979Net Income 2023: $12,6942023Revenue 2024: $60,285Expenses 2024: $55,666Net Income 2024: $4,6192024Revenue 2025: $44,783Expenses 2025: $44,783Net Income 2025: $02025

Highlighted filing

2021

Revenue$47,647
Expenses$63,898
Net Income-$16,251
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 16, 2024
Return Version
2021v4.0
Gross Receipts
$86,114
Mission and Program Overview

Mission

Provide service to veterans their families and the local community

Program Services

DescriptionGrantsExpenses
Community Events-$2,200
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher L Wells SrCommanderFT$0--
Herman Jethrow1st Vice Commander-$0--
Lamar Davis2nd Vice Commander-$0--
Sylester CunninghamAdjutant-$0--
Lewis C MooreFinance OfficerPT$0--
Robert WalkerPost Service Officer-$0--
Dudley ColvinHistorian-$0--
Howard BardwellChaplin-$0--
John HoskinsJudge Advocate-$0--
Mitchell EllerbySgt At Arms-$0--
Filing and Contact Details

Filer

Filer Name
Charles Clark
EIN
64-6035599
Phone
2286238223
Address
4400 Elder St, Moss Point, MS 39563

Signing Officer

Name
Christopher wells
Title
Executive Committee
Phone
2286238223
Signed
2024-05-16
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

“Amusement revenue Internet Jukebox, 2 Pool Tables and 1 Video Game”

Form 990-EZ, Part I, Line 16

“Description;Amount^Mississippi Department of Revenue Sales Taxes;2308|Gas Reimbursement;1040|American Legion Department of Mississippi;138|Membership Dues Paid to The American Legion Department of Mississippi;540|IPFS Corporation of The South Casualty Insurance;1195|SBA Disaster Loan Hurricane Katrina;1692|Bar Supplies Cleaning Products Cups Napkins Towels ect;1593|Hancock Whitney Bank Safety Deposit Box Fee;20|Hancock Whitney Bank Admin Fee Checks;60|Hancock Bank Line of Credit;600|Mississippi Department of Revenue Beer Permit;30|City of Moss Point Beer Permit;30|Cable One;3398|ADT;1320|Amusement Refunds;177|Jukebox Promo;366|Community Event Easter Halloween Memorial Day;2200|Loan Repaid to Member;580^Total;17287^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Equipment;14645^Total;14645^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^SBA Disaster Loan Hurricane Katrina;29989|SBA EIDL Covid Loan;35300|Hancock Whitney Bank Revolving Line of Credit;4374^Total;69663^”

Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt020
IRS990EZ/BooksInCareOfDetail/PersonNm0Finance Officer
IRS990EZ/BooksInCareOfDetail/PhoneNum02286238223
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04400 Elder St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Moss Point
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039563
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt022429
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07344
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt038467
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-16251
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01580
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0183954
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0168489
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt037151
IRS990EZ/GrossReceiptsAmt086114
IRS990EZ/GrossSalesOfInventoryAmt075618
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0146200
IRS990EZ/LandAndBuildingsGrp/EOYAmt0146500
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0540
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0115077
IRS990EZ/NetAssetsOrFundBalancesEOYAmt098826
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0115077
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt098826
IRS990EZ/OccupancyRentUtltsAndMaintAmt010654
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt412
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Christopher L Wells Sr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Herman Jethrow
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Lamar Davis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Sylester Cunningham
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Lewis C Moore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Robert Walker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Dudley Colvin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Howard Bardwell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8John Hoskins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Mitchell Ellerby
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22nd Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Finance Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Post Service Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Historian
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Chaplin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Judge Advocate
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Sgt at Arms
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt015325
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014645
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt017287
IRS990EZ/OtherRevenueTotalAmt09956
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide Service to Veterans Their Families and The Local community
IRS990EZ/PrintingPublicationsPostageAmt0593
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Community Events
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02200
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt033764
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MS
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt068877
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt069663
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt063898
IRS990EZ/TotalProgramServiceExpensesAmt02200
IRS990EZ/TotalRevenueAmt047647
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Amusement revenue Internet Jukebox, 2 Pool Tables and 1 Video Game
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Mississippi Department of Revenue Sales Taxes;2308|Gas Reimbursement;1040|American Legion Department of Mississippi;138|Membership Dues Paid to The American Legion Department of Mississippi;540|IPFS Corporation of The South Casualty Insurance;1195|SBA Disaster Loan Hurricane Katrina;1692|Bar Supplies Cleaning Products Cups Napkins Towels ect;1593|Hancock Whitney Bank Safety Deposit Box Fee;20|Hancock Whitney Bank Admin Fee Checks;60|Hancock Bank Line of Credit;600|Mississippi Department of Revenue Beer Permit;30|City of Moss Point Beer Permit;30|Cable One;3398|ADT;1320|Amusement Refunds;177|Jukebox Promo;366|Community Event Easter Halloween Memorial Day;2200|Loan Repaid to Member;580^Total;17287^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Equipment;14645^Total;14645^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^SBA Disaster Loan Hurricane Katrina;29989|SBA EIDL Covid Loan;35300|Hancock Whitney Bank Revolving Line of Credit;4374^Total;69663^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26
ReasonableCauseExplanation/ExplanationTxt0Charles Clark American Legion Post was closed from 03/2020 to 10/2020 the demographics of our post is the majority of our members are senior citizens living on fixed income when our post bar was allowed to reopen after Covid-19 the stigmatism associated with the disease severely impacted our post operations most of our members avoided crowd setting and also chose not to attend meetings, out of the 10 elected officers, and other members we were reduced to 3 officers and 2 barmaids having run the bar and keep the organization going, but in having to do this unfortunately there were some things that were unintentionally neglected, This issue progressed all 2021 and 2022, fortunately in 2023 we managed to pick some members which has allowed operations to return to normal. We the members of Charles Clark American Legion Post 243 respectfully request consideration be given to remove or set aside any penalty that may be levied against our post because of our late filed 2021 f990ez. If we were required to pay the penalty, it would have disastrous economic financial consequences for our organization trying to continue to move forward, and make a difference in our community. Thank You Christopher L Wells Sr Executive Committee
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Christopher wells
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Committee
ReturnHeader/BusinessOfficerGrp/PhoneNum02286238223
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHARLES CLARK
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICAN LEGION POST 243
ReturnHeader/Filer/BusinessNameControlTxt0CHAR
ReturnHeader/Filer/EIN0646035599
ReturnHeader/Filer/PhoneNum02286238223
ReturnHeader/Filer/USAddress/AddressLine1Txt04400 Elder St
ReturnHeader/Filer/USAddress/CityNm0Moss Point
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039563
ReturnHeader/ReturnTs02024-05-16T13:36:19-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Christopher
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0wells
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$168,489
Liabilities
$69,663
Net assets
$98,826
Revenue
$47,647
Expenses
$63,898
Net income
-$16,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.83$0.65$1.18$0.45$0.45$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.86$0.67$1.19$0.60$0.56$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.66$1.15$0.62$0.49$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.68$1.02$0.61$0.58$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.70$0.99$0.48$0.64$0.16
2020Summary only. Only limited summary data is available for this year.$1.84$0.69$0.26$0.35$0.09
2019Summary only. Only limited summary data is available for this year.$1.57$0.32$2.13$0.78$1.35
2018Summary only. Only limited summary data is available for this year.$1.60$0.34$0.18$0.74$0.56
2017Summary only. Only limited summary data is available for this year.$1.52$0.31$0.59$0.53$0.07
2016Summary only. Only limited summary data is available for this year.$1.48$0.31$0.56$0.56$0.01
2015Summary only. Only limited summary data is available for this year.$1.49$0.32$0.50$0.50$0.00
2014Summary only. Only limited summary data is available for this year.$0.70$0.33$0.48$0.48$0.00
2013Summary only. Only limited summary data is available for this year.$0.70$0.00$0.54$0.53$0.00
2012Summary only. Only limited summary data is available for this year.$0.69$0.00$0.50$0.49$0.01
2011Summary only. Only limited summary data is available for this year.$0.69$0.00$0.83$0.75$0.09
2010Summary only. Only limited summary data is available for this year.$1.58$0.02$1.06$1.00$0.06