Civic Intelligence

American Legion Ray Johnson Post 44

990EZ • Fiscal year 2022 • EIN 93-0632588

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 21, 2023

Organization ProfileN/A
PO Box 145Redmond, OR 97756

(541) 548-5688

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

19th percentile

-19%

Higher net margin than 19% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

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.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

21st percentile

-9.9%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-50%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$141,709

Down $15,537 (-9.9%) from 2021

Net Assets

$141,250

No earlier filing loaded for comparison.

Liabilities

Up

$459

Up $411 (+856%) from 2021

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin19th percentile

Revenue

Down

$83,862

Down $85,537 (-50%) from 2021

Expenses

Down

$99,810

Down $81,523 (-45%) from 2021

Net Income

Down

-$15,948

Down $4,014 (-34%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$200K$150K$100K$50K$0Assets 2012: $148,427Liabilities 2012: $02012Assets 2013: $162,189Liabilities 2013: $02013Assets 2014: $176,295Liabilities 2014: $0Net Assets 2014: $176,2952014Assets 2015: $171,392Liabilities 2015: $0Net Assets 2015: $171,3922015Assets 2016: $183,994Liabilities 2016: $0Net Assets 2016: $183,9942016Assets 2017: $164,494Liabilities 2017: $0Net Assets 2017: $164,4942017Assets 2018: $172,768Liabilities 2018: $0Net Assets 2018: $172,7682018Assets 2019: $164,208Liabilities 2019: $0Net Assets 2019: $164,2082019Assets 2020: $169,132Liabilities 2020: $0Net Assets 2020: $169,1322020Assets 2021: $157,246Liabilities 2021: $482021Assets 2022: $141,709Liabilities 2022: $459Net Assets 2022: $141,2502022Assets 2023: $120,650Liabilities 2023: $2382023

Highlighted filing

2022

Assets$141,709
Liabilities$459
Net Assets$141,250
Open 2022 Filing

Operations Trend

Revenue Growth6th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $146,250Expenses 2012: $134,732Net Income 2012: $11,5182012Revenue 2013: $130,498Expenses 2013: $116,736Net Income 2013: $13,7622013Revenue 2014: $329,004Expenses 2014: $314,898Net Income 2014: $14,1062014Revenue 2015: $301,512Expenses 2015: $306,415Net Income 2015: -$4,9032015Revenue 2016: $354,067Expenses 2016: $341,465Net Income 2016: $12,6022016Revenue 2017: $313,454Expenses 2017: $332,954Net Income 2017: -$19,5002017Revenue 2018: $348,545Expenses 2018: $340,271Net Income 2018: $8,2742018Revenue 2019: $325,792Expenses 2019: $334,352Net Income 2019: -$8,5602019Revenue 2020: $264,808Expenses 2020: $259,884Net Income 2020: $4,9242020Revenue 2021: $169,399Expenses 2021: $181,333Net Income 2021: -$11,9342021Revenue 2022: $83,862Expenses 2022: $99,810Net Income 2022: -$15,9482022Revenue 2023: $73,979Expenses 2023: $94,817Net Income 2023: -$20,8382023

Highlighted filing

2022

Revenue$83,862
Expenses$99,810
Net Income-$15,948
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 21, 2023
Return Version
2021v4.1
Gross Receipts
$83,862
Mission and Program Overview

Mission

Scholarships & membership activities

Program Services

DescriptionGrantsExpenses
SCHOLARSHIPS AND MEMBERSHIP ACTIVITIES PROVIDED FOR MEMBERS AND THEIR FAMILIES.-$26,831
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Larry RoshakCommanderPT$0--
Gary Ollerenshaw1st Vice Comndr-$0--
Jack NewcombService Officer-$0--
Kathy DownieFinance Officer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Ray Johnson Post 44
EIN
93-0632588
Phone
5415485688
Address
PO Box 145, Redmond, OR 97756

Signing Officer

Name
Larry Roshak
Title
Commander
Signed
2023-03-21
Discuss with paid preparer
Yes

Preparer

Firm
Capstone Cpas LLC
Address
698 NW York Drive, Bend, OR 97703
Preparer
Zachary L Harmon
Phone
5413825099
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $303”

Other Expenses.1009

“Depreciation $4971”

Other Expenses.1012

“Insurance $2354”

Other Expenses.1

“Supplies $20282”

Other Expenses.2

“Lottery Expenses $11890”

Other Expenses.3

“UTILITIES $11282”

Other Expenses.4

“DUES $5232”

Other Expenses.5

“Post Activities $4593”

Other Expenses.6

“Repairs and Maintenance $3254”

Other Expenses.7

“LICENSES $1821”

Other Expenses.8

“BANK CHARGES $1538”

Other Expenses.9

“DONATIONS $1040”

Other Expenses.10

“SCHOLARSHIPS $1000”

Other Expenses.11

“Janitorial & maintenance $968”

Other Expenses.12

“SOTL Expenses $819”

Other Expenses.13

“EMBLEM PURCHASE $782”

Other Expenses.14

“Telephone $666”

Other Expenses.15

“Riders Expenses $589”

Other Expenses.17

“BINGO SUPPLIES $388”

Other Expenses.18

“MEALS $181”

Other Expenses.19

“Auxiliary $170”

Other Assets.1002

“Furniture and Fixtures - Beginning $365 Furniture and Fixtures - Ending $239”

Other Assets.1003

“Machinery and Equipment - Beginning $11246 Machinery and Equipment - Ending $8576”

Other Assets.1

“Misc - Beginning $0 Misc - Ending $617”

Total Liabilities.1

“PAYROLL LIABILITIES - Beginning $48 PAYROLL LIABILITIES - Ending $459”

Raw XML Appendix168 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/PersonNm0Larry Roshak
IRS990EZ/BooksInCareOfDetail/PhoneNum05415485688
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 145
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Redmond
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097756
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt090680
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt079497
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt011439
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15948
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05252
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0157246
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0141709
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt083862
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0998
IRS990EZ/LandAndBuildingsGrp/BOYAmt054955
IRS990EZ/LandAndBuildingsGrp/EOYAmt052780
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt09993
IRS990EZ/MethodOfAccountingOtherDesc0HYBRID
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0157198
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0141250
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0157198
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0141250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt06.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Larry Roshak
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Gary Ollerenshaw
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jack Newcomb
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Kathy Downie
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st Vice Comndr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Service Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Finance Officer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011611
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09432
IRS990EZ/OtherExpensesTotalAmt074123
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SCHOLARSHIPS & MEMBERSHIP ACTIVITIES
IRS990EZ/PrintingPublicationsPostageAmt0473
IRS990EZ/ProgramServiceRevenueAmt061432
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SCHOLARSHIPS AND MEMBERSHIP ACTIVITIES PROVIDED FOR MEMBERS AND THEIR FAMILIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt026831
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt019962
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt048
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0459
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt099810
IRS990EZ/TotalProgramServiceExpensesAmt026831
IRS990EZ/TotalRevenueAmt083862
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $303
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $4971
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $2354
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies $20282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Lottery Expenses $11890
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES $11282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUES $5232
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Post Activities $4593
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Repairs and Maintenance $3254
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LICENSES $1821
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BANK CHARGES $1538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DONATIONS $1040
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SCHOLARSHIPS $1000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13JANITORIAL & MAINTENANCE $968
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SOTL Expenses $819
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15EMBLEM PURCHASE $782
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Telephone $666
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Riders Expenses $589
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18BINGO SUPPLIES $388
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19MEALS $181
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Auxiliary $170
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Furniture and Fixtures - Beginning $365 Furniture and Fixtures - Ending $239
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Machinery and Equipment - Beginning $11246 Machinery and Equipment - Ending $8576
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Misc - Beginning $0 Misc - Ending $617
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24PAYROLL LIABILITIES - Beginning $48 PAYROLL LIABILITIES - Ending $459
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
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.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Expenses.17
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Other Expenses.18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Other Expenses.19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Larry Roshak
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Ray Johnson Post 44
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0930632588
ReturnHeader/Filer/PhoneNum05415485688
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 145
ReturnHeader/Filer/USAddress/CityNm0Redmond
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097756
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813917978
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPSTONE CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0698 NW York Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bend
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097703
ReturnHeader/PreparerPersonGrp/PhoneNum05413825099
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Zachary L Harmon
ReturnHeader/ReturnTs02023-03-21T07:50:45-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Larry
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Roshak
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$141,709
Liabilities
$459
Net assets
$141,250
Revenue
$83,862
Expenses
$99,810
Net income
-$15,948
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.21$0.00$0.74$0.95$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.41$0.84$1.00$0.16
2021Summary only. Only limited summary data is available for this year.$1.57$0.00$1.69$1.81$0.12
2020Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$2.65$2.60$0.05
2019Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$3.26$3.34$0.09
2018Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$3.49$3.40$0.08
2017Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$3.13$3.33$0.20
2016Summary only. Only limited summary data is available for this year.$1.84$0.00$1.84$3.54$3.41$0.13
2015Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$3.02$3.06$0.05
2014Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$3.29$3.15$0.14
2013Summary only. Only limited summary data is available for this year.$1.62$0.00$1.30$1.17$0.14
2012Summary only. Only limited summary data is available for this year.$1.48$0.00$1.46$1.35$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)19 • <$500k nonprofits