Civic Intelligence

American Legion 53 John Low Joe Smartt

990EZ • Fiscal year 2020 • EIN 75-6051042

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 14, 2021

Organization ProfileN/A
PO Box 551532Dallas, TX 75355

(214) 454-3846

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

55th percentile

-0.5%

Higher net margin than 55% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

57th percentile

-0.1%

Faster asset growth than 57% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

2.7%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$145,020

Down $193 (-0.1%) from 2019

Net Assets

$145,020

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin55th percentile

Revenue

Up

$39,274

Up $1,019 (+2.7%) from 2019

Expenses

Down

$39,467

Down $4,739 (-11%) from 2019

Net Income

Up

-$193

Up $5,758 (+97%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$200K$150K$100K$50K$0Assets 2011: $151,003Liabilities 2011: $40,9122011Assets 2012: $152,426Liabilities 2012: $28,9922012Assets 2013: $140,476Liabilities 2013: $15,8242013Assets 2014: $142,489Liabilities 2014: $02014Assets 2015: $148,390Liabilities 2015: $02015Assets 2016: $149,432Liabilities 2016: $02016Assets 2017: $143,924Liabilities 2017: $02017Assets 2018: $151,164Liabilities 2018: $02018Assets 2019: $145,213Liabilities 2019: $02019Assets 2020: $145,020Liabilities 2020: $0Net Assets 2020: $145,0202020

Highlighted filing

2020

Assets$145,020
Liabilities$0
Net Assets$145,020
Open 2020 Filing

Operations Trend

Revenue Growth80th percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $31,088Expenses 2011: $40,412Net Income 2011: -$9,3242011Revenue 2012: $37,073Expenses 2012: $23,730Net Income 2012: $13,3432012Revenue 2013: $40,864Expenses 2013: $39,646Net Income 2013: $1,2182013Revenue 2014: $53,947Expenses 2014: $36,110Net Income 2014: $17,8372014Revenue 2015: $34,990Expenses 2015: $29,089Net Income 2015: $5,9012015Revenue 2016: $38,795Expenses 2016: $37,753Net Income 2016: $1,0422016Revenue 2017: $40,719Expenses 2017: $46,227Net Income 2017: -$5,5082017Revenue 2018: $48,460Expenses 2018: $41,220Net Income 2018: $7,2402018Revenue 2019: $38,255Expenses 2019: $44,206Net Income 2019: -$5,9512019Revenue 2020: $39,274Expenses 2020: $39,467Net Income 2020: -$1932020

Highlighted filing

2020

Revenue$39,274
Expenses$39,467
Net Income-$193
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 14, 2021
Return Version
2020v4.1
Gross Receipts
$39,274
Mission and Program Overview

Mission

The organization is a post of former members of the united states armed forces

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION MADE DONATIONS FOR ASSISTANCE AND COMMUNITY SERVICES--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
J ALTON BROWNPost CommanderPT$0--
MIKEL STOERVice Commander-$0--
REGINALD SEPHUSChaplin / Adjutant-$0--
DARRELL HARRISONService Officer-$0--
LARRY MILLERJudge Advocate-$0--
FONTAINE FUEYLNFinance Officer-$0--
JENNIFER FRYAdjutant-$0--
GAYLED SHERMENSgt. At Arms-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 53
EIN
75-6051042
Phone
2144543846
Address
PO BOX 551532, DALLAS, TX 75355

Signing Officer

Name
J Alton Brown
Title
Post Commander
Phone
2144543846
Signed
2021-04-14
Discuss with paid preparer
Yes

Preparer

Firm
Philip E Smith CPA Pc
Address
245 Cedar Sage Dr Suite 210, Garland, TX 75040
Preparer
Philip E Smith
Phone
4693050080
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“RENTAL INCOME 23500.”

Form 990EZ, Part I, Line 8

“OTHER INCOME 6743.”

Form 990EZ, Part I, Line 16

“Out-of-pocket expenses 267.”

Form 990EZ, Part I, Line 16

“BANK EXPENSE 113.”

Form 990EZ, Part I, Line 16

“Dues to american legion 2263.”

Form 990EZ, Part I, Line 16

“OTHER 85.”

Form 990EZ, Part I, Line 16

“SUPPLIES 3712.”

Form 990EZ, Part I, Line 16

“Depreciation 5489.”

Form 990EZ, Part I, Line 16

“BENEVOLENCE 8309.”

Raw XML Appendix158 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ALTON BROWN
IRS990EZ/BooksInCareOfDetail/PhoneNum09724955110
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010205 PLANO ROAD SUITE 104
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DALLAS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075328
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040064
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045360
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0600
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-193
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0145213
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0145020
IRS990EZ/FundraisingGrossIncomeAmt05552
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt039274
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0105149
IRS990EZ/LandAndBuildingsGrp/EOYAmt099660
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02879
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0145213
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0145020
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0145213
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0145020
IRS990EZ/OccupancyRentUtltsAndMaintAmt019229
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt63.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt73.00
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/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0J ALTON BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MIKEL STOER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2REGINALD SEPHUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DARRELL HARRISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LARRY MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5FONTAINE FUEYLN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JENNIFER FRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GAYLED SHERMEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0POST COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHAPLIN / ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SERVICE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4JUDGE ADVOCATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SGT. AT ARMS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherExpensesTotalAmt020238
IRS990EZ/OtherRevenueTotalAmt030243
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION IS A POST OF FORMER MEMBERS OF THE UNITED STATES ARMED FORCES
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION MADE DONATIONS FOR ASSISTANCE AND COMMUNITY SERVICES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt05552
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt039467
IRS990EZ/TotalRevenueAmt039274
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME 23500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCOME 6743.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUT-OF-POCKET EXPENSES 267.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK EXPENSE 113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES TO AMERICAN LEGION 2263.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER 85.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUPPLIES 3712.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Depreciation 5489.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BENEVOLENCE 8309.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0J ALTON BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0POST COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02144543846
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 53
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0756051042
ReturnHeader/Filer/PhoneNum02144543846
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 551532
ReturnHeader/Filer/USAddress/CityNm0DALLAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075355
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILIP E SMITH CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0245 Cedar Sage Dr Suite 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Garland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075040
ReturnHeader/PreparerPersonGrp/PhoneNum04693050080
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Philip E Smith
ReturnHeader/ReturnTs02021-04-22T12:23:15-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0J ALTON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROWN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$145,020
Liabilities
$0
Net assets
$145,020
Revenue
$39,274
Expenses
$39,467
Net income
-$193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.39$0.39$0.00
2019Summary only. Only limited summary data is available for this year.$1.45$0.00$0.38$0.44$0.06
2018Summary only. Only limited summary data is available for this year.$1.51$0.00$0.48$0.41$0.07
2017Summary only. Only limited summary data is available for this year.$1.44$0.00$0.41$0.46$0.06
2016Summary only. Only limited summary data is available for this year.$1.49$0.00$0.39$0.38$0.01
2015Summary only. Only limited summary data is available for this year.$1.48$0.00$0.35$0.29$0.06
2014Summary only. Only limited summary data is available for this year.$1.42$0.00$0.54$0.36$0.18
2013Summary only. Only limited summary data is available for this year.$1.40$0.16$0.41$0.40$0.01
2012Summary only. Only limited summary data is available for this year.$1.52$0.29$0.37$0.24$0.13
2011Summary only. Only limited summary data is available for this year.$1.51$0.41$0.31$0.40$0.09