Civic Intelligence

American Legion Post 101

EIN 82-0485066 • 501(c)19 • Mountain Home, ID

Profile

Preserve memories of our association in war & serve community

715 South 3rd WestMountain Home, ID 83647

n/A

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

81st percentile

26%

Higher net margin than 81% 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

37th percentile

-3.3%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

77th percentile

27%

Faster revenue growth than 77% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$151,327

Down $5,093 (-3.3%) from 2024

Liabilities

Down

$1,695

Down $22,325 (-93%) from 2024

Net Assets

Up

$149,632

Up $17,232 (+13%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin81st percentile

Revenue

Up

$66,984

Up $14,179 (+27%) from 2024

Expenses

Down

$49,752

Down $8,067 (-14%) from 2024

Net Income

Up

$17,232

Up $22,246 (+444%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$200K$150K$100K$50K$0Assets 2014: $86,954Liabilities 2014: $64,1622014Assets 2015: $99,341Liabilities 2015: $61,2962015Assets 2016: $105,316Liabilities 2016: $62,1812016Assets 2017: $106,121Liabilities 2017: $58,912Net Assets 2017: $47,2092017Assets 2018: $110,041Liabilities 2018: $55,571Net Assets 2018: $54,4702018Assets 2019: $113,205Liabilities 2019: $52,032Net Assets 2019: $61,1732019Assets 2020: $119,056Liabilities 2020: $48,335Net Assets 2020: $70,7212020Assets 2021: $142,600Liabilities 2021: $44,460Net Assets 2021: $98,1402021Assets 2022: $156,605Liabilities 2022: $40,055Net Assets 2022: $116,5502022Assets 2023: $171,803Liabilities 2023: $34,389Net Assets 2023: $137,4142023Assets 2024: $156,420Liabilities 2024: $24,020Net Assets 2024: $132,4002024Assets 2025: $151,327Liabilities 2025: $1,695Net Assets 2025: $149,6322025

Highlighted filing

2025

Assets$151,327
Liabilities$1,695
Net Assets$149,632
Open 2025 Filing

Operations Trend

Revenue Growth77th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2014: $38,345Expenses 2014: $29,746Net Income 2014: $8,5992014Revenue 2015: $51,193Expenses 2015: $35,940Net Income 2015: $15,2532015Revenue 2016: $30,268Expenses 2016: $25,178Net Income 2016: $5,0902016Revenue 2017: $40,680Expenses 2017: $36,605Net Income 2017: $4,0752017Revenue 2018: $40,486Expenses 2018: $33,225Net Income 2018: $7,2612018Revenue 2019: $49,515Expenses 2019: $42,812Net Income 2019: $6,7032019Revenue 2020: $58,481Expenses 2020: $48,933Net Income 2020: $9,5482020Revenue 2021: $70,422Expenses 2021: $43,003Net Income 2021: $27,4192021Revenue 2022: $68,787Expenses 2022: $50,377Net Income 2022: $18,4102022Revenue 2023: $67,202Expenses 2023: $46,338Net Income 2023: $20,8642023Revenue 2024: $52,805Expenses 2024: $57,819Net Income 2024: -$5,0142024Revenue 2025: $66,984Expenses 2025: $49,752Net Income 2025: $17,2322025

Highlighted filing

2025

Revenue$66,984
Expenses$49,752
Net Income$17,232
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$151,327
Liabilities
$1,695
Net assets
$149,632
Revenue
$66,984
Expenses
$49,752
Net income
$17,232
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.51$0.02$1.50$0.67$0.50$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.24$1.32$0.53$0.58$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.72$0.34$1.37$0.67$0.46$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.40$1.17$0.69$0.50$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.44$0.98$0.70$0.43$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.48$0.71$0.58$0.49$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.52$0.61$0.50$0.43$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.56$0.54$0.40$0.33$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.59$0.47$0.41$0.37$0.04
2016Summary only. Only limited summary data is available for this year.$1.05$0.62$0.30$0.25$0.05
2015Summary only. Only limited summary data is available for this year.$0.99$0.61$0.51$0.36$0.15
2014Summary only. Only limited summary data is available for this year.$0.87$0.64$0.38$0.30$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 7, 2026
Return Version
2024v5.2
Gross Receipts
$84,633
Mission and Program Overview

Mission

Preserve memories of our association in war & serve community

Program Services

DescriptionGrantsExpenses
AMERICAN LEGION BOYS STATE WHERE EACH PARTICIPANT BECOMES A PART OF THE OPERATION OF HIS LOCAL, COUNTY AND STATE GOVERNMENT.--
YOUTH PROGRAM SUPPORT TO BOY SCOUTS AND AMERICAN LEGION BASEBALL.--
VETERAN SUPPORT SERVICES FURNISHING ASSISTANCE TO VETERANS IN NEED.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHARLENE KELLYCommander-$0--
RANDY RICH1st Vice-$0--
BILL KENYON2nd Vice-$0--
RANDY RICHFinance Officer-$0--
KEN ANDERSONAdjutant-$0--
KIRK DOUGHTYSgt-At-Arms-$0--
NICHOLAS STEVENSHistorian-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 101
EIN
82-0485066
Phone
2084401465
Address
715 SOUTH 3RD WEST, MOUNTAIN HOME, ID 83647

Signing Officer

Name
Randy Rich
Title
Finance Officer
Signed
2026-01-07
Discuss with paid preparer
Yes

Preparer

Firm
Miracle & Associates Chtd
Address
440 North 6th East, Mountain Home, ID 83647
Preparer
Celia Parks
Phone
2085873301
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1277”

Other Expenses.1007

“Conferences, Conventions, and Meetings $90”

Other Expenses.1008

“Interest $1675”

Other Expenses.1

“DONATIONS $7617”

Other Expenses.2

“SUPPLIES $6327”

Other Expenses.3

“MEMBERSHIP DUES $4075”

Other Expenses.4

“MEALS $3407”

Other Expenses.5

“Emblem & plaques costs $3285”

Other Expenses.6

“REPAIRS $2538”

Other Expenses.7

“ENTERTAINMENT $2482”

Other Expenses.8

“JANITORIAL $1680”

Other Expenses.9

“LICENSE & PERMITS $1365”

Other Expenses.10

“FEES & CHARGES $1209”

Other Expenses.11

“VETERAN SUPPORT $924”

Other Expenses.13

“MISCELLANEOUS $113”

Other Assets.1003

“Machinery and Equipment - Beginning $7916 Machinery and Equipment - Ending $7916”

Other Assets.1012

“Intangible Assets - Beginning $750 Intangible Assets - Ending $0”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $24020 Secured Mortgages and Notes Payable - Ending $1695”

Raw XML Appendix161 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/PersonNm0RANDY RICH
IRS990EZ/BooksInCareOfDetail/PhoneNum02085901635
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0715 SOUTH 3RD WEST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOUNTAIN HOME
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083647
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt056490
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035347
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt047997
IRS990EZ/CostOfGoodsSoldAmt017649
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017232
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0625
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0156420
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0151327
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt018501
IRS990EZ/GrossReceiptsAmt084633
IRS990EZ/GrossSalesOfInventoryAmt036150
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0486
IRS990EZ/LandAndBuildingsGrp/BOYAmt091264
IRS990EZ/LandAndBuildingsGrp/EOYAmt0108064
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0132400
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0149632
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0132400
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0149632
IRS990EZ/OccupancyRentUtltsAndMaintAmt010844
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHARLENE KELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RANDY RICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BILL KENYON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RANDY RICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KEN ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KIRK DOUGHTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6NICHOLAS STEVENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SGT-AT-ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6HISTORIAN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08666
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07916
IRS990EZ/OtherExpensesTotalAmt038064
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESERVE MEMORIES OF OUR ASSOCIATION IN WAR & SERVE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt0219
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AMERICAN LEGION BOYS STATE WHERE EACH PARTICIPANT BECOMES A PART OF THE OPERATION OF HIS LOCAL, COUNTY AND STATE GOVERNMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1YOUTH PROGRAM SUPPORT TO BOY SCOUTS AND AMERICAN LEGION BASEBALL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2VETERAN SUPPORT SERVICES FURNISHING ASSISTANCE TO VETERANS IN NEED.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt024020
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01695
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt049752
IRS990EZ/TotalRevenueAmt066984
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1277
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, Conventions, and Meetings $90
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Interest $1675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DONATIONS $7617
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUPPLIES $6327
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERSHIP DUES $4075
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEALS $3407
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EMBLEM & PLAQUES COSTS $3285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS $2538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ENTERTAINMENT $2482
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10JANITORIAL $1680
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11LICENSE & PERMITS $1365
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12FEES & CHARGES $1209
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13VETERAN SUPPORT $924
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14MISCELLANEOUS $113
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Machinery and Equipment - Beginning $7916 Machinery and Equipment - Ending $7916
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Intangible Assets - Beginning $750 Intangible Assets - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Secured Mortgages and Notes Payable - Beginning $24020 Secured Mortgages and Notes Payable - Ending $1695
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Total Liabilities.1007
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY RICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 101
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0820485066
ReturnHeader/Filer/PhoneNum02084401465
ReturnHeader/Filer/USAddress/AddressLine1Txt0715 SOUTH 3RD WEST
ReturnHeader/Filer/USAddress/CityNm0MOUNTAIN HOME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083647
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820329730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Miracle & Associates Chtd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0440 North 6th East
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mountain Home
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083647
ReturnHeader/PreparerPersonGrp/PhoneNum02085873301
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CELIA PARKS
ReturnHeader/ReturnTs02026-01-07T05:55:34-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.