Civic Intelligence

American Legion Post 115

990EZ • Fiscal year 2023 • EIN 91-6054143

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 14, 2024

PO Box 337Benton City, WA 99320

(509) 758-8585

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

89th percentile

38%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

90th percentile

32%

Faster asset growth than 90% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

69%

Faster revenue growth than 89% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$100,288

Flat from 2023

Net Assets

$100,288

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Flat

$58,429

Flat from 2023

Expenses

Flat

$36,382

Flat from 2023

Net Income

Flat

$22,047

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $58,486Liabilities 2011: $02011Assets 2012: $54,871Liabilities 2012: $02012Assets 2013: $59,166Net Assets 2013: $64,8912013Assets 2014: $52,729Net Assets 2014: $52,3362014Assets 2015: $47,039Net Assets 2015: $44,5902015Assets 2016: $45,654Liabilities 2016: $02016Assets 2017: $75,477Liabilities 2017: $31,249Net Assets 2017: $44,2282017Assets 2018: $65,611Liabilities 2018: $26,340Net Assets 2018: $39,2712018Assets 2019: $64,705Net Assets 2019: $64,7052019Assets 2020: $72,027Net Assets 2020: $72,0272020Assets 2021: $64,947Net Assets 2021: $64,9472021Assets 2022: $76,176Liabilities 2022: $02022Assets 2023: $100,288Net Assets 2023: $100,2882023Assets 2023: $100,288Liabilities 2023: $02023

Highlighted filing

2023

Assets$100,288
Liabilities-
Net Assets$100,288

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $32,603Expenses 2011: $39,527Net Income 2011: -$6,9242011Revenue 2012: $47,681Expenses 2012: $51,296Net Income 2012: -$3,6152012Revenue 2013: $64,599Expenses 2013: $54,579Net Income 2013: $10,0202013Revenue 2014: $28,363Expenses 2014: $35,193Net Income 2014: -$6,8302014Revenue 2015: $34,564Expenses 2015: $42,703Net Income 2015: -$8,1392015Revenue 2016: $26,496Expenses 2016: $36,105Net Income 2016: -$9,6092016Revenue 2017: $30,068Expenses 2017: $36,796Net Income 2017: -$6,7282017Revenue 2018: $26,217Expenses 2018: $38,046Net Income 2018: -$11,8292018Revenue 2019: $69,505Expenses 2019: $47,031Net Income 2019: $22,4742019Revenue 2020: $20,968Expenses 2020: $19,893Net Income 2020: $1,0752020Revenue 2021: $19,787Expenses 2021: $20,889Net Income 2021: -$1,1022021Revenue 2022: $34,502Expenses 2022: $32,893Net Income 2022: $1,6092022Revenue 2023: $58,429Expenses 2023: $36,382Net Income 2023: $22,0472023Revenue 2023: $58,429Expenses 2023: $36,382Net Income 2023: $22,0472023

Highlighted filing

2023

Revenue$58,429
Expenses$36,382
Net Income$22,047
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 14, 2024
Return Version
2023v5.0
Gross Receipts
$93,484
Mission and Program Overview

Mission

To support military veternas and their families and to reward deserving patriotic and academic individuals.

To support military veterans and their families and to reward deserving patriotic and academic individuals

Program Services

DescriptionGrantsExpenses
TO SUPPORT MILITARY VETERANS AND THEIR FAMILIES AND TO REWARD DESERVING PATRIOTIC AND ACADEMIC INDIVIDUALS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEFF EVERTCommander-$0--
RAYN JACOBS1st Vice Commander-$0--
WAYNE ELSTONFinance/AdjutantPT$0--
BJ LONGSgt At Arms-$0--
STEVE EPPERSONService OfficerPT$0--
AMANDA PATNODE2nd Vice Commander-$0--
BRET TREMBLEChaplain-$0--
DARYL DEGOODHistorian-$0--
DARYL DEGOODLounge ManagerPT$0--
HENDRIKA ELSTONAssistant ManagerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 115
EIN
91-6054143
Phone
5097588585
Address
PO BOX 337, Benton City, WA 99320

Signing Officer

Name
Wayne Elston
Title
Finance Officer
Phone
5097588585
Signed
2024-04-14
Discuss with paid preparer
No

Preparer

Firm
Hrb Tax Group Inc
Address
5325 N RD 68, PASCO, WA 99301
Preparer
Kenda Christian
Phone
5095450716
Supplemental Narrative

Additional Explanations

Part 1 Line 8

ATM MACHINE REVENUE $907

Part 1 Line 8

RAY'S MEAT $1,120

Part 1 Line 16

INSURANCE - $5139

Part 1 Line 16

BANK FEES $208

Part 1 Line 16

Sales tax, b&o to wa dor $6,156

Part 1 Line 16

Licenses- business/liquor $1,455

Part 1 Line 16

HEALTH PERMITS $200

Part 1 Line 16

Fire extinguisher testing $82

Part 1 Line 16

Columbia basin paper supplies $766

Part 1 Line 16

TV FOR LOUNGE $992

Part 1 Line 16

BAR STOOLS $1,047

Part 1 Line 20 Sch D

Depreciation -parking lot improvements $2,065

Part 2 Line 24

LOUNGE INVENTORY $5,839

Raw XML Appendix162 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/BenefitsPaidToOrForMembersAmt06511
IRS990EZ/BooksInCareOfDetail/PersonNm0WAYNE ELSTON
IRS990EZ/BooksInCareOfDetail/PhoneNum05095449645
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 337
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Benton City
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099320
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053309
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt076884
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08413
IRS990EZ/CostOfGoodsSoldAmt032359
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022047
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0200
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt076176
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0100288
IRS990EZ/FundraisingGrossIncomeAmt04740
IRS990EZ/GrossProfitLossSlsOfInvntryAmt037714
IRS990EZ/GrossReceiptsAmt093484
IRS990EZ/GrossSalesOfInventoryAmt070073
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt013
IRS990EZ/LandAndBuildingsGrp/BOYAmt019630
IRS990EZ/LandAndBuildingsGrp/EOYAmt017565
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt08218
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt076176
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0100288
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt076176
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100288
IRS990EZ/OccupancyRentUtltsAndMaintAmt012825
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt27.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt46.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt825.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt97.00
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/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEFF EVERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RAYN JACOBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WAYNE ELSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BJ LONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STEVE EPPERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5AMANDA PATNODE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BRET TREMBLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DARYL DEGOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DARYL DEGOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9HENDRIKA ELSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE/ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Sgt At Arms
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Service Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt52ND VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8LOUNGE MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9ASSISTANT MANAGER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03237
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05839
IRS990EZ/OtherChangesInNetAssetsAmt02065
IRS990EZ/OtherExpensesTotalAmt016045
IRS990EZ/OtherRevenueTotalAmt02027
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT MILITARY VETERANS AND THEIR FAMILIES AND TO REWARD DESERVING PATRIOTIC AND ACADEMIC INDIVIDUALS
IRS990EZ/PrintingPublicationsPostageAmt0801
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SUPPORT MILITARY VETERANS AND THEIR FAMILIES AND TO REWARD DESERVING PATRIOTIC AND ACADEMIC INDIVIDUALS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt02696
IRS990EZ/SpecialEventsNetIncomeLossAmt02044
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036382
IRS990EZ/TotalRevenueAmt058429
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0AMERICAN LEGION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ATM MACHINE REVENUE $907
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RAY'S MEAT $1,120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSURANCE - $5139
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES $208
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALES TAX, B&O TO WA DOR $6,156
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LICENSES- BUSINESS/LIQUOR $1,455
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6HEALTH PERMITS $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FIRE EXTINGUISHER TESTING $82
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COLUMBIA BASIN PAPER SUPPLIES $766
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TV FOR LOUNGE $992
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BAR STOOLS $1,047
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DEPRECIATION -PARKING LOT IMPROVEMENTS $2,065
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LOUNGE INVENTORY $5,839
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1 LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART 1 LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11PART 1 LINE 20 SCH D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12PART 2 LINE 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE ELSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05097588585
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 115
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0916054143
ReturnHeader/Filer/PhoneNum05097588585
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 337
ReturnHeader/Filer/USAddress/CityNm0Benton City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099320
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05325 N RD 68
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099301
ReturnHeader/PreparerPersonGrp/PhoneNum05095450716
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kenda Christian
ReturnHeader/ReturnTs02024-04-14T15:57:18Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WAYNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ELSTON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.00$1.00$0.58$0.36$0.22
2023Summary only. Only limited summary data is available for this year.$1.00$0.00$0.58$0.36$0.22
2022Summary only. Only limited summary data is available for this year.$0.76$0.00$0.35$0.33$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.65$0.20$0.21$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.72$0.21$0.20$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.65$0.70$0.47$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.26$0.39$0.26$0.38$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.31$0.44$0.30$0.37$0.07
2016Summary only. Only limited summary data is available for this year.$0.46$0.00$0.26$0.36$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.45$0.35$0.43$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.52$0.28$0.35$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.65$0.65$0.55$0.10
2012Summary only. Only limited summary data is available for this year.$0.55$0.00$0.48$0.51$0.04
2011Summary only. Only limited summary data is available for this year.$0.58$0.00$0.33$0.40$0.07