Civic Intelligence

American Legion Eighth District Council

EIN 94-3381961 • 501(c)19 • San Francisco, CA

Profile

American Legion Eighth District Council (District 8 or D8) is the collection of American Legion Posts in San Francisco, and part of the American Legion Department of California. While it is not a chapter of the American Legion, it is an intermediate office between the ten independent posts in San Francisco and the state offices (the Department of California). Organizationally, the 30 District commanders within CA are the governing body of the Department of California through the Department Executive Committee (DEC). The posts within a geographical area make up a District. Some of the posts and some of the Districts in CA are incorporatedsome arent. D8 is incorporated.

401 Van Ness Ave 101San Francisco, CA 94102

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.03x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

13th percentile

-37%

Higher net margin than 13% 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

11th percentile

-26%

Faster asset growth than 11% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

18th percentile

-27%

Faster revenue growth than 18% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$71,166

Down $23,700 (-25%) from 2023

Liabilities

$2,367

No earlier filing loaded for comparison.

Net Assets

Down

$68,799

Down $26,067 (-27%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin13th percentile

Revenue

Up

$59,358

Up $1,996 (+3.5%) from 2023

Expenses

Down

$81,253

Down $21,746 (-21%) from 2023

Net Income

Up

-$21,895

Up $23,742 (+52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$150K$100K$50K$0Assets 2020: $86,921Liabilities 2020: $0Net Assets 2020: $86,9212020Assets 2021: $90,278Liabilities 2021: $0Net Assets 2021: $90,2782021Assets 2022: $128,578Net Assets 2022: $128,5782022Assets 2023: $94,866Net Assets 2023: $94,8662023Assets 2024: $71,166Liabilities 2024: $2,367Net Assets 2024: $68,7992024

Highlighted filing

2024

Assets$71,166
Liabilities$2,367
Net Assets$68,799
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $85,284Expenses 2020: $62,870Net Income 2020: $22,4142020Revenue 2021: $82,152Expenses 2021: $78,796Net Income 2021: $3,3562021Revenue 2022: $110,883Expenses 2022: $73,620Net Income 2022: $37,2632022Revenue 2023: $57,362Expenses 2023: $102,999Net Income 2023: -$45,6372023Revenue 2024: $59,358Expenses 2024: $81,253Net Income 2024: -$21,8952024

Highlighted filing

2024

Revenue$59,358
Expenses$81,253
Net Income-$21,895
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$71,166
Liabilities
$2,367
Net assets
$68,799
Revenue
$59,358
Expenses
$81,253
Net income
-$21,895
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.02$0.69$0.59$0.81$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.95$0.57$1.03$0.46
2022Detailed filing. Detailed filing data is available for this year.$1.29$1.29$1.11$0.74$0.37
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.82$0.79$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.85$0.63$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$59,358
Mission and Program Overview

Mission

American Legion Eighth District Council (District 8 or D8) is the collection of American Legion Posts in San Francisco, and part of the American Legion Department of California. While it is not a chapter of the American Legion, it is an intermediate office between the ten independent posts in San Francisco and the state offices (the Department of California). Organizationally, the 30 District commanders within CA are the governing body of the Department of California through the Department Executive Committee (DEC). The posts within a geographical area make up a District. Some of the posts and some of the Districts in CA are incorporatedsome arent. D8 is incorporated.

Program Services

DescriptionGrantsExpenses
American Legion Eighth District Council (District 8 or D8) is the collection of American Legion Posts in San Francisco, and part of the American Legion Department of California. As such, it works with other veterans organizations to promote and deliver services to veterans. Additionally, it participates in scholarship programs for high school boys in the district to attend the California Boys State in the summer. It also participates in the annual American Legion Oratorical Contest for high school students, competing for scholarships.-$47,824
The War Memorial Commission standing committee of D8, oversees the veterans spaces within the much larger City-of-SF-owned Veterans Building. It maintains the spaces, schedules meeting rooms, and provides offices to 35 veterans organizations within the building. It also manages the Veterans Gallery, a 1750 square-foot space on the first floor of the Veterans Building that hosts a rotating series of educational exhibits focused on US and World history, veterans issues and experiences, and the occasional veterans art exhibit.-$47,824
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helen WongVice President-$0--
Nelson LumPresident-$0--
Paul CoxTreasurer-$0--
Stephano ZygomalasDirector-$0--
Courtney EllingtonDirector-$0--
Tony BenfieldDirector-$0--
Greg CorralesDirector-$0--
Eduardo RamirezDirector-$0--
Jeff SheibelsDirector-$0--
Rudy AsercionDirector-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Eighth District Council
EIN
94-3381961
Phone
4158614920
Address
401 Van Ness Ave 101, San Francisco, CA 94102

Signing Officer

Name
Paul Cox
Title
Treasurer
Signed
2025-07-22
Discuss with paid preparer
Yes

Preparer

Firm
Eva 990 & Associates
Address
3439 SE Hawthorne Blvd 536, Portland, OR 97214
Preparer
Eva Konigsberg
Phone
5034902505
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $3365”

Other Expenses.1003

“Information Technology $3279”

Other Expenses.1012

“Insurance $1032”

Other Expenses.1

“Grant to Swords to Plowshares $26585”

Other Expenses.2

“Supplies & Materials $146”

Other Expenses.3

“Memberships & Supscriptions $104”

Other Assets.1

“Prepaid Expenses - Beginning $0 Prepaid Expenses - Ending $600”

Total Liabilities.1

“Other Liabilities - Beginning $0 Other Liabilities - Ending $2367”

Raw XML Appendix159 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.

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IRS990EZ/PrimaryExemptPurposeTxt0American Legion Eighth District Council (District 8 or D8) is the collection of American Legion Posts in San Francisco, and part of the American Legion Department of California. While it is not a chapter of the American Legion, it is an intermediate office between the ten independent posts in San Francisco and the state offices (the Department of California). Organizationally, the 30 District commanders within CA are the governing body of the Department of California through the Department Executive Committee (DEC). The posts within a geographical area make up a District. Some of the posts and some of the Districts in CA are incorporatedsome arent. D8 is incorporated.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Paul Cox
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-22
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ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0943381961
ReturnHeader/Filer/PhoneNum04158614920
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ReturnHeader/TaxPeriodBeginDt02024-01-01
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ReturnHeader/TaxYr02024

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