Civic Intelligence

Smiley Summers American Legion Post 267

EIN 75-6051147 • 501(c)19 • Marshall, TX

Profile

Uphold and defend united states constitution

1904 Bomar StreetMarshall, TX 75670-6730
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 2025

Liabilities / Revenue

55th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2025

Net Margin

60th percentile

7.6%

Higher net margin than 60% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

13%

Faster asset growth than 78% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$25,924

Up $2,882 (+13%) from 2024

Liabilities

Down

$0

Down $5,884 (-100%) from 2024

Net Assets

Up

$25,924

Up $8,766 (+51%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin60th percentile

Revenue

Up

$115,330

Up $28,657 (+33%) from 2024

Expenses

Up

$106,564

Up $23,130 (+28%) from 2024

Net Income

Up

$8,766

Up $5,527 (+171%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$80K$60K$40K$20K$0Assets 2011: $62,804Liabilities 2011: $0Net Assets 2011: $62,8042011Assets 2012: $65,442Liabilities 2012: $0Net Assets 2012: $65,4422012Assets 2013: $75,918Liabilities 2013: $0Net Assets 2013: $75,9182013Assets 2014: $40,630Net Assets 2014: $40,6302014Assets 2015: $33,442Liabilities 2015: $02015Assets 2016: $28,251Liabilities 2016: $02016Assets 2017: $21,211Liabilities 2017: $02017Assets 2018: $24,679Liabilities 2018: $02018Assets 2019: $20,173Net Assets 2019: $19,7672019Assets 2020: $20,398Liabilities 2020: $3,415Net Assets 2020: $16,9832020Assets 2021: $17,128Liabilities 2021: $2,242Net Assets 2021: $14,8862021Assets 2022: $30,664Liabilities 2022: $11,389Net Assets 2022: $19,2752022Assets 2023: $21,942Liabilities 2023: $8,023Net Assets 2023: $13,9192023Assets 2024: $23,042Liabilities 2024: $5,884Net Assets 2024: $17,1582024Assets 2025: $25,924Liabilities 2025: $0Net Assets 2025: $25,9242025

Highlighted filing

2025

Assets$25,924
Liabilities$0
Net Assets$25,924
Open 2025 Filing

Operations Trend

Revenue Growth80th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $44,189Expenses 2011: $44,414Net Income 2011: -$2252011Revenue 2012: $41,575Expenses 2012: $38,937Net Income 2012: $2,6382012Revenue 2013: $57,221Expenses 2013: $46,745Net Income 2013: $10,4762013Revenue 2014: $90,737Expenses 2014: $108,490Net Income 2014: -$17,7532014Revenue 2015: $89,047Expenses 2015: $96,235Net Income 2015: -$7,1882015Revenue 2016: $70,348Expenses 2016: $75,539Net Income 2016: -$5,1912016Revenue 2017: $67,660Expenses 2017: $74,730Net Income 2017: -$7,0702017Revenue 2018: $72,684Expenses 2018: $71,295Net Income 2018: $1,3892018Revenue 2019: $43,541Expenses 2019: $48,453Net Income 2019: -$4,9122019Revenue 2020: $53,898Expenses 2020: $53,309Net Income 2020: $5892020Revenue 2021: $48,606Expenses 2021: $47,603Net Income 2021: $1,0032021Revenue 2022: $91,308Expenses 2022: $96,823Net Income 2022: -$5,5152022Revenue 2023: $95,963Expenses 2023: $101,319Net Income 2023: -$5,3562023Revenue 2024: $86,673Expenses 2024: $83,434Net Income 2024: $3,2392024Revenue 2025: $115,330Expenses 2025: $106,564Net Income 2025: $8,7662025

Highlighted filing

2025

Revenue$115,330
Expenses$106,564
Net Income$8,766
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,924
Liabilities
$0
Net assets
$25,924
Revenue
$115,330
Expenses
$106,564
Net income
$8,766
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.15$1.07$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.06$0.17$0.87$0.83$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.08$0.14$0.96$1.01$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.11$0.19$0.91$0.97$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.49$0.48$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.17$0.54$0.53$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.44$0.48$0.05
2018Summary only. Only limited summary data is available for this year.$0.25$0.00$0.73$0.71$0.01
2017Summary only. Only limited summary data is available for this year.$0.21$0.00$0.68$0.75$0.07
2016Summary only. Only limited summary data is available for this year.$0.28$0.00$0.70$0.76$0.05
2015Summary only. Only limited summary data is available for this year.$0.33$0.00$0.89$0.96$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.91$1.08$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.57$0.47$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$0.42$0.39$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.44$0.44$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 9, 2025
Return Version
2024v5.2
Gross Receipts
$176,008
Mission and Program Overview

Mission

To uphold and defend the Constitution of the United States; To preserve the memories and incidents of the World Wars and the other great hostilities fought to uphold Democracy; To Consecrete the efforts of its members to mutual helpfulness and service to their country.

Uphold and defend united states constitution

Program Services

DescriptionGrantsExpenses
FLAGS INSTALLED ON VETERANS GRAVES DURING HOLIDAYS-$515
WREATHS ACROSS AMERICA-$425
AMERICAN LEGION AUXILARY-$100
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID DZICKCommanderPT$0--
JOHN RISINGERSecond Vice CommanderPT$0--
JIM SCULLIONFirst Vice CommanderPT$0--
JOHN HIMESChaplainPT$0--
DAVID DZICKFinance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
Smiley Summers American Legion Post 267
EIN
75-6051147
Phone
9039352655
Address
1904 BOMAR STREET, MARSHALL, TX 75670-6730

Signing Officer

Name
David Dzick
Title
Commander
Phone
9039352655
Signed
2025-07-09
Discuss with paid preparer
No

Preparer

Firm
Jim Oswalt Tax Service Inc
Address
407 E PINECREST DRIVE UNIT 4, MARSHALL, TX 75670-7210
Preparer
James E Oswalt
Phone
9039352260
Supplemental Narrative

Additional Explanations

Part I, line 8

“Other Revenue: TABC AND SALES TAXES Amount: 21526”

Part I, line 16

“Description: TABC AND SALES TAXES Amount: 22083”

Part I, line 16

“Description: CREDIT CARD FEES Amount: 4302”

Part I, line 16

“Description: PAYROLL TAXES Amount: 3953”

Part I, line 16

“Description: MISCELLANEOUS EXPENSES Amount: 3303”

Part II, line 24

“Description: FURNITURE AND FIXTURES BOY Amount: 6000 EOY Amount: 6000”

Raw XML Appendix125 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/BenefitsPaidToOrForMembersAmt08409
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID DZICK
IRS990EZ/BooksInCareOfDetail/PhoneNum03184653047
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01904 BOMAR STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MARSHALL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075670
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07042
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09924
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt060678
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08766
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0600
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023042
IRS990EZ/Form990TotalAssetsGrp/EOYAmt025924
IRS990EZ/GrossProfitLossSlsOfInvntryAmt091639
IRS990EZ/GrossReceiptsAmt0176008
IRS990EZ/GrossSalesOfInventoryAmt0152317
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt010000
IRS990EZ/LandAndBuildingsGrp/EOYAmt010000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02165
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017158
IRS990EZ/NetAssetsOrFundBalancesEOYAmt025924
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017158
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt025924
IRS990EZ/OccupancyRentUtltsAndMaintAmt022949
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt36
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt415
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID DZICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN RISINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JIM SCULLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN HIMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID DZICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECOND VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FIRST VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06000
IRS990EZ/OtherExpensesTotalAmt033641
IRS990EZ/OtherRevenueTotalAmt021526
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0UPHOLD AND DEFEND UNITED STATES CONSTITUTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WREATHS ACROSS AMERICA
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1AMERICAN LEGION AUXILARY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2FLAGS INSTALLED ON VETERANS GRAVES DURING HOLIDAYS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0425
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1100
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2515
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt040965
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05884
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0106564
IRS990EZ/TotalProgramServiceExpensesAmt01040
IRS990EZ/TotalRevenueAmt0115330
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other Revenue: TABC AND SALES TAXES Amount: 21526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: TABC AND SALES TAXES Amount: 22083
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: CREDIT CARD FEES Amount: 4302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: PAYROLL TAXES Amount: 3953
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: MISCELLANEOUS EXPENSES Amount: 3303
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description: FURNITURE AND FIXTURES BOY Amount: 6000 EOY Amount: 6000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part II, line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID DZICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum09039352655
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMILEY SUMMERS AMERICAN LEGION POST 267
ReturnHeader/Filer/BusinessNameControlTxt0SMIL
ReturnHeader/Filer/EIN0756051147
ReturnHeader/Filer/PhoneNum09039352655
ReturnHeader/Filer/USAddress/AddressLine1Txt01904 BOMAR STREET
ReturnHeader/Filer/USAddress/CityNm0MARSHALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0756706730
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752216824
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JIM OSWALT TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0407 E PINECREST DRIVE UNIT 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARSHALL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0756707210
ReturnHeader/PreparerPersonGrp/PhoneNum09039352260
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES E OSWALT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-09T15:27:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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