Civic Intelligence

American Legion Post 135

990 • Fiscal year 2014 • EIN 13-6272124

Jan 01, 2014 to Dec 31, 2014 • Filed on May 21, 2015

57 Michael PlaceWhite Plains, NY 10601

(845) 628-1980

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

17th percentile

-21%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

89th percentile

$1,200

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

12th percentile

-17%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-12%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$175,084

Down $36,559 (-17%) from 2013

Net Assets

Down

$175,084

Down $36,559 (-17%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$128,513

Down $18,240 (-12%) from 2013

Expenses

Down

$155,199

Down $10,190 (-6.2%) from 2013

Net Income

Down

-$26,686

Down $8,050 (-43%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $234,741Liabilities 2011: $234,741Net Assets 2011: $02011Assets 2012: $223,632Liabilities 2012: $223,632Net Assets 2012: $02012Assets 2013: $211,643Liabilities 2013: $0Net Assets 2013: $211,6432013Assets 2014: $175,084Liabilities 2014: $0Net Assets 2014: $175,0842014Assets 2015: $154,561Liabilities 2015: $0Net Assets 2015: $154,5612015Assets 2016: $158,145Liabilities 2016: $0Net Assets 2016: $158,1452016Assets 2017: $153,489Liabilities 2017: $0Net Assets 2017: $153,4892017Assets 2018: $135,878Liabilities 2018: $0Net Assets 2018: $135,8782018Assets 2020: $286,160Liabilities 2020: $0Net Assets 2020: $286,1602020

Highlighted filing

2014

Assets$175,084
Liabilities$0
Net Assets$175,084

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $191,581Expenses 2011: $201,092Net Income 2011: -$9,5112011Revenue 2012: $162,688Expenses 2012: $187,583Net Income 2012: -$24,8952012Revenue 2013: $146,753Expenses 2013: $165,389Net Income 2013: -$18,6362013Revenue 2014: $128,513Expenses 2014: $155,199Net Income 2014: -$26,6862014Revenue 2015: $97,184Expenses 2015: $137,908Net Income 2015: -$40,7242015Revenue 2016: $127,176Expenses 2016: $130,959Net Income 2016: -$3,7832016Revenue 2017: $125,587Expenses 2017: $103,842Net Income 2017: $21,7452017Revenue 2018: $80,817Expenses 2018: $99,122Net Income 2018: -$18,3052018Revenue 2020: $150,072Expenses 2020: $119,120Net Income 2020: $30,9522020

Highlighted filing

2014

Revenue$128,513
Expenses$155,199
Net Income-$26,686
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 21, 2015
Return Version
2014v5.0
Gross Receipts
$169,374
Mission and Program Overview

Mission

american legion post 135 has its members pay dues and we give to charities, educations and sometimes other nonprofit organizations this is accomplished thru there fund raising functions and gaming income as required by NYS. Money for the betterment of the public and individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$211,643$175,084▼ $36,559
Cash and Non-Interest-Bearing Accounts$180,728$144,166▼ $36,562
Savings and Temporary Cash Investments$30,915$30,918▲ $3
Total Assets$211,643$175,084▼ $36,559
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$211,643$175,084▼ $36,559
Total Liabilities and Net Assets / Fund Balance$211,643$175,084▼ $36,559
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim DwyerTreasurerPT$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$409
Program Service Revenue
$0
Investment Income
$80
Other Revenue
$128,024
All Other Contributions
$184
Change in Net Assets
$-26,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,149
Salaries, Compensation, and Employee Benefits$27,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses-$108,511-$108,511
Other Salaries and Wages-$27,050-$27,050
Insurance-$16,613-$16,613
Fees for Services Legal-$3,025-$3,025
Total Functional Expenses$0$155,199$0$155,199
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$102,014
Gaming Direct Expenses$14,401
Professional Fundraising Fees$0
Fundraising Gross Income$-1,711
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

All rules are voted on by the members

Member election for additional members Part VI line 7A

New members are interviewed and voted into the american legion

Governing body decisions Part VI line 7B

Any person can be elected to office. These are voted on by the membership

Governing body meeting documentation Part VI line 8A

All committees will present their project which in turn are voted on by membership.

Form 990 governing body review Part VI line 11

Part 6 line 11a all financial papers are handled by the governing bodies in this elected association and if need be will be reviewed by the membership. The accounting process is review monthly and entered to make up fiancial reports that ar presented to the members and voted on by them also.line 19 of 990 as answered previously there are no documents available to the public without mebership approval.

Form 990 availability to public Part VI line 18

Any request for public recored is put ta vote by the membership

Governing documents etc available to public Part VI line 19

This is an association of former armed forces solders and the public availabilolity is put to vote for the membership the availability of the governin documents to the general public is voted on by membership

Statement of Revenue Part VIII

Part 8 colum (a) line 12 (screen 8)is correct to the records producedpart 9 column a line 25 screen 9 is equal to the books and records.part 10 line 33 column a are equal to the books and records.part 11 line 5-9 are included on revenue and expense pages and ae equal to the records given

Filing and Contact Details

Filer

Filer Name
American Legion Post 135
EIN
13-6272124
Address
57 MICHAEL PLACE, White Plains, NY 10601

Signing Officer

Name
jim dwyer
Title
treasurer
Phone
8456281980
Signed
2015-05-21
Discuss with paid preparer
No

Organization Details

Principal Officer
Jim Dwyer
Formed
1950
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
0
Employees
4
Volunteers
5

Preparer

Firm
Lee Bloom Enterprises Inc
Address
566 ROUTE 6, Mahopac, NY 10541
Preparer
Lee Bloom
Phone
8456281980
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

The accounting is based on cash. All income and expenses are entered on a profit and loss statement for review since the revenue and expenses were given previuosly line 9 should be at 0

List of other expenses Part IX line 24E

Any figures for this is for the separation of expenses due for year end tax return and review. For 031 fees from legal or prof exp.line 24 e is the general and monthly expenses to run the american legion in a year end report for tax purposes.

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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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IRS990/GrantsToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL RULES ARE VOTED ON BY THE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW MEMBERS ARE INTERVIEWED AND VOTED INTO THE AMERICAN LEGION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY PERSON CAN BE ELECTED TO OFFICE. THESE ARE VOTED ON BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMMITTEES WILL PRESENT THEIR PROJECT WHICH IN TURN ARE VOTED ON BY MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PART 6 LINE 11A ALL FINANCIAL PAPERS ARE HANDLED BY THE GOVERNING BODIES IN THIS ELECTED ASSOCIATION AND IF NEED BE WILL BE REVIEWED BY THE MEMBERSHIP. THE ACCOUNTING PROCESS IS REVIEW MONTHLY AND ENTERED TO MAKE UP FIANCIAL REPORTS THAT AR PRESENTED TO THE MEMBERS AND VOTED ON BY THEM ALSO.LINE 19 OF 990 AS ANSWERED PREVIOUSLY THERE ARE NO DOCUMENTS AVAILABLE TO THE PUBLIC WITHOUT MEBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY REQUEST FOR PUBLIC RECORED IS PUT TA VOTE BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THIS IS AN ASSOCIATION OF FORMER ARMED FORCES SOLDERS AND THE PUBLIC AVAILABILOLITY IS PUT TO VOTE FOR THE MEMBERSHIP THE AVAILABILITY OF THE GOVERNIN DOCUMENTS TO THE GENERAL PUBLIC IS VOTED ON BY MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ACCOUNTING IS BASED ON CASH. ALL INCOME AND EXPENSES ARE ENTERED ON A PROFIT AND LOSS STATEMENT FOR REVIEW SINCE THE REVENUE AND EXPENSES WERE GIVEN PREVIUOSLY LINE 9 SHOULD BE AT 0
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ANY FIGURES FOR THIS IS FOR THE SEPARATION OF EXPENSES DUE FOR YEAR END TAX RETURN AND REVIEW. FOR 031 FEES FROM LEGAL OR PROF EXP.LINE 24 E IS THE GENERAL AND MONTHLY EXPENSES TO RUN THE AMERICAN LEGION IN A YEAR END REPORT FOR TAX PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Statement of Revenue Part VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum08456281980
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 135
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0136272124
ReturnHeader/Filer/USAddress/AddressLine1Txt057 MICHAEL PLACE
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ReturnHeader/Filer/USAddress/ZIPCd010601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0136591841
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEE BLOOM ENTERPRISES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0566 ROUTE 6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mahopac
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010541
ReturnHeader/PreparerPersonGrp/PhoneNum08456281980
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEE BLOOM
ReturnHeader/ReturnTs02015-10-07T10:01:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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