Civic Intelligence

American Legion

EIN 82-4138971 • 501(c)19 • Lexington, GA

Profile

War veterans orginazation

P O Box 19Lexington, GA 30648

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-19%

Higher net margin than 21% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

27th percentile

-7.1%

Faster asset growth than 27% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-17%

Faster revenue growth than 25% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$185,494

Down $14,124 (-7.1%) from 2023

Liabilities

Up

$2,776

Up $1,059 (+62%) from 2023

Net Assets

$182,718

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue76th percentileNet Margin21st percentile

Revenue

Down

$79,063

Down $16,589 (-17%) from 2023

Expenses

Up

$94,246

Up $2,096 (+2.3%) from 2023

Net Income

Down

-$15,183

Down $18,685 (-534%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$300K$200K$100K$0Assets 2017: $221,655Liabilities 2017: $2,7122017Assets 2019: $206,783Liabilities 2019: $2,2262019Assets 2020: $178,994Liabilities 2020: $10,4372020Assets 2021: $206,199Liabilities 2021: $2,804Net Assets 2021: $203,3952021Assets 2022: $196,878Liabilities 2022: $2,479Net Assets 2022: $194,3992022Assets 2023: $199,618Liabilities 2023: $1,7172023Assets 2024: $185,494Liabilities 2024: $2,776Net Assets 2024: $182,7182024

Highlighted filing

2024

Assets$185,494
Liabilities$2,776
Net Assets$182,718
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$150K$100K$50K$0-$50KRevenue 2017: $131,198Expenses 2017: $99,160Net Income 2017: $32,0382017Revenue 2019: $84,284Expenses 2019: $108,229Net Income 2019: -$23,9452019Revenue 2020: $51,752Expenses 2020: $87,752Net Income 2020: -$36,0002020Revenue 2021: $108,508Expenses 2021: $73,670Net Income 2021: $34,8382021Revenue 2022: $89,296Expenses 2022: $98,292Net Income 2022: -$8,9962022Revenue 2023: $95,652Expenses 2023: $92,150Net Income 2023: $3,5022023Revenue 2024: $79,063Expenses 2024: $94,246Net Income 2024: -$15,1832024

Highlighted filing

2024

Revenue$79,063
Expenses$94,246
Net Income-$15,183
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$185,494
Liabilities
$2,776
Net assets
$182,718
Revenue
$79,063
Expenses
$94,246
Net income
-$15,183
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.85$0.03$1.83$0.79$0.94$0.15
2023Summary only. Only limited summary data is available for this year.$2.00$0.02$0.96$0.92$0.04
2022Summary only. Only limited summary data is available for this year.$1.97$0.02$1.94$0.89$0.98$0.09
2021Summary only. Only limited summary data is available for this year.$2.06$0.03$2.03$1.09$0.74$0.35
2020Summary only. Only limited summary data is available for this year.$1.79$0.10$0.52$0.88$0.36
2019Summary only. Only limited summary data is available for this year.$2.07$0.02$0.84$1.08$0.24
2017Summary only. Only limited summary data is available for this year.$2.22$0.03$1.31$0.99$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$147,414
Mission and Program Overview

Mission

War veterans orginazation

War veterans organization

Program Services

DescriptionGrantsExpenses
AID TO VETERANS AND THEIR FAMILIES.-$0
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES ARNOLDCommander-$0--
SERENITY MADDOXSr Vice Commander-$0--
MARTHA MOATSFinance Officer-$0--
REBECCA THOMPSONAdjutant-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Diningdance$44,921$44,921-$44,921
Total Events$44,921$44,921$38,997$5,924
Filing and Contact Details

Filer

Filer Name
James T Rayle Post No 123 Inc
EIN
82-4138971
In Care Of
% JAMES ARNOLD
Address
P O BOX 19, LEXINGTON, GA 30648

Signing Officer

Name
James Arnold
Title
Commander
Signed
2025-11-11
Discuss with paid preparer
Yes

Preparer

Firm
Michael Benson
Address
115 Onyx Place, Athens, GA 30605
Preparer
Michael D Benson
Phone
7062244220
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity ORGANIZATIONAL MISSION Relationship NONE Amount 7,518”

Description of other expenses Part I line 16

“Description AmountFEES (DUES) 2,978DEPRECIATION 3,379”

Description of other assets Part II line 24

“Category Beginning of Year End of YearINVENTORY 2,757 9,077”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPAYROLL TAXES PAYABLE 0 763SALES TAX PAYABLE 117 265ACCOUNTS PAYABLE 1,600 1,748”

Raw XML Appendix133 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/PersonNm0MARTHA MOATS
IRS990EZ/BooksInCareOfDetail/PhoneNum07063402697
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0HWY 22
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030648
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0142488
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0125423
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt047917
IRS990EZ/CostOfGoodsSoldAmt029354
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15183
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02813
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0199618
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0185494
IRS990EZ/FundraisingGrossIncomeAmt044921
IRS990EZ/GrantsAndSimilarAmountsPaidAmt07518
IRS990EZ/GrossProfitLossSlsOfInvntryAmt07729
IRS990EZ/GrossReceiptsAmt0147414
IRS990EZ/GrossSalesOfInventoryAmt037083
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01257
IRS990EZ/LandAndBuildingsGrp/BOYAmt054373
IRS990EZ/LandAndBuildingsGrp/EOYAmt050994
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt016236
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0197901
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0182718
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0197901
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0182718
IRS990EZ/OccupancyRentUtltsAndMaintAmt056195
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES ARNOLD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SERENITY MADDOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARTHA MOATS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3REBECCA THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SR VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02757
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09077
IRS990EZ/OtherExpensesTotalAmt06357
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0WAR VETERANS ORGANIZATION
IRS990EZ/PrintingPublicationsPostageAmt05861
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AID TO VETERANS AND THEIR FAMILIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt015502
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt038997
IRS990EZ/SpecialEventsNetIncomeLossAmt05924
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01717
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02776
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt094246
IRS990EZ/TotalRevenueAmt079063
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt038997
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DININGDANCE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt038997
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt038997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt044921
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044921
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt044921
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044921
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05924
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity ORGANIZATIONAL MISSION Relationship NONE Amount 7,518
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountFEES (DUES) 2,978DEPRECIATION 3,379
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearINVENTORY 2,757 9,077
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearPAYROLL TAXES PAYABLE 0 763SALES TAX PAYABLE 117 265ACCOUNTS PAYABLE 1,600 1,748
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES ARNOLD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES T RAYLE POST NO 123 INC
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0824138971
ReturnHeader/Filer/InCareOfNm0% JAMES ARNOLD
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 19
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030648
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael Benson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 Onyx Place
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Athens
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030605
ReturnHeader/PreparerPersonGrp/PhoneNum07062244220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D BENSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-11T20:03:59-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)19 • <$500k nonprofits