Civic Intelligence

American Legion

990EZ • Fiscal year 2017 • EIN 15-0511280

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 09, 2018

Organization ProfileN/A
1951 W Fayette StreetSyracuse, NY 13204-1739

(315) 487-9772

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.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.03x

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

5th percentile

-66%

Higher net margin than 5% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

19th percentile

-9.2%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

40th percentile

-5.9%

Faster revenue growth than 40% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$233,341

Down $20,482 (-8.1%) from 2015

Net Assets

Down

$232,299

Down $20,291 (-8.0%) from 2015

Liabilities

Down

$1,042

Down $191 (-15%) from 2015

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin5th percentile

Revenue

Down

$35,877

Down $1,573 (-4.2%) from 2015

Expenses

Up

$59,605

Up $22,501 (+61%) from 2015

Net Income

Down

-$23,728

Down $24,074 (-6958%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$300K$200K$100K$0Assets 2010: $242,043Liabilities 2010: $1,326Net Assets 2010: $240,7172010Assets 2011: $245,418Liabilities 2011: $8772011Assets 2012: $247,792Liabilities 2012: $802Net Assets 2012: $246,9902012Assets 2013: $256,280Liabilities 2013: $978Net Assets 2013: $255,3022013Assets 2014: $253,630Liabilities 2014: $1,386Net Assets 2014: $252,2442014Assets 2015: $253,823Liabilities 2015: $1,233Net Assets 2015: $252,5902015Assets 2017: $233,341Liabilities 2017: $1,042Net Assets 2017: $232,2992017Assets 2018: $230,875Liabilities 2018: $813Net Assets 2018: $230,0622018Assets 2019: $230,641Liabilities 2019: $706Net Assets 2019: $229,9352019Assets 2020: $235,046Liabilities 2020: $0Net Assets 2020: $235,0462020Assets 2021: $248,141Liabilities 2021: $10,649Net Assets 2021: $237,4922021

Highlighted filing

2017

Assets$233,341
Liabilities$1,042
Net Assets$232,299
Open 2017 Filing

Operations Trend

Revenue Growth40th percentile

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

$100K$50K$0-$50KRevenue 2010: $47,228Expenses 2010: $37,096Net Income 2010: $10,1322010Revenue 2011: $76,847Expenses 2011: $73,023Net Income 2011: $3,8242011Revenue 2012: $49,207Expenses 2012: $46,758Net Income 2012: $2,4492012Revenue 2013: $52,029Expenses 2013: $43,717Net Income 2013: $8,3122013Revenue 2014: $52,251Expenses 2014: $55,309Net Income 2014: -$3,0582014Revenue 2015: $37,450Expenses 2015: $37,104Net Income 2015: $3462015Revenue 2017: $35,877Expenses 2017: $59,605Net Income 2017: -$23,7282017Revenue 2018: $36,835Expenses 2018: $39,072Net Income 2018: -$2,2372018Revenue 2019: $31,745Expenses 2019: $31,872Net Income 2019: -$1272019Revenue 2020: $33,165Expenses 2020: $28,054Net Income 2020: $5,1112020Revenue 2021: $40,119Expenses 2021: $37,673Net Income 2021: $2,4462021

Highlighted filing

2017

Revenue$35,877
Expenses$59,605
Net Income-$23,728
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 9, 2018
Return Version
2017v2.3
Gross Receipts
$106,536
Mission and Program Overview

Mission

AMERICAN LEGION POST

Program Services

DescriptionGrantsExpenses
MEETING FACILITIES & CONFERENCE ROOMS FOR GROUPS WITHOUT FACILITIES (NO CHARGE). CANTEEN FOR MEMBERS, HOLIDAY FACILITIES FOR ALL CHILDREN OF VARIOUS GROUPS(NO CHARGE).$0$59,605
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS KANALEYCommanderPT$0--
JOHN KAPELEWSKITreasurer/AdjutantPT$0--
STEVE CURTISVice Commander-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 1361
EIN
15-0511280
Phone
3154879772
Address
1951 W FAYETTE STREET, SYRACUSE, NY 13204-1739

Signing Officer

Name
John Kapelewski
Title
Officer
Phone
3154879772
Signed
2018-11-09
Discuss with paid preparer
Yes

Preparer

Firm
Dermody Burke & Brown Cpas LLC
Address
443 N FRANKLIN ST STE 100, SYRACUSE, NY 13204-1441
Preparer
Shannon B Nelson
Phone
3154719171
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 48.”

Form 990-ez, Part I, Line 7 - Sales of Inventory

“Income: gross receipts: 102,692. Returns and allowances: 0. Less cost of goods sold: 70,659. Gross profit: 32,033. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 39,772. Cost of labor: 17,014. Materials and supplies: 10,675. Other costs: 3,198. Inventory at end of year: 0. Cost of goods sold: 70,659.”

Form 990-ez, Part I, Line 7B - Other Costs

“Description: payroll taxes. Amount: 3,198.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: misc. Income. Amount: 600.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office expense. Amount: 748. Description: miscellaneous. Amount: 3,379. Description: membership dues. Amount: 4,118. Description: nys sales tax. Amount: 7,134. Total to form 990-ez, line 16: 15,379.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: other depreciable assets. Beg. Of year amount: 224,063. End of year amount: 224,063.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: withheld tax federal. Beg. Of year amount: 774. End of year amount: 880. Description: accrued unemployment federal. Beg. Of year amount: 95. End of year amount: 102. Description: accrued unemployment state. Beg. Of year amount: 67. End of year amount: 60.”

Raw XML Appendix127 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOHN KAPELEWSKI
IRS990EZ/BooksInCareOfDetail/PhoneNum03154393511
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01951 W FAYETTE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SYRACUSE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd013204
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032900
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09278
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOfGoodsSoldAmt070659
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-23728
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04168
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0256963
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0233341
IRS990EZ/GrossProfitLossSlsOfInvntryAmt032033
IRS990EZ/GrossReceiptsAmt0106536
IRS990EZ/GrossSalesOfInventoryAmt0102692
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt048
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt03196
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0256027
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0232299
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0256027
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0232299
IRS990EZ/OccupancyRentUtltsAndMaintAmt040058
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS KANALEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN KAPELEWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEVE CURTIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER/ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE COMMANDER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0224063
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0224063
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt015379
IRS990EZ/OtherRevenueTotalAmt0600
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0AMERICAN LEGION POST
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MEETING FACILITIES & CONFERENCE ROOMS FOR GROUPS WITHOUT FACILITIES (NO CHARGE). CANTEEN FOR MEMBERS, HOLIDAY FACILITIES FOR ALL CHILDREN OF VARIOUS GROUPS(NO CHARGE).
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt059605
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0936
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01042
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt059605
IRS990EZ/TotalProgramServiceExpensesAmt059605
IRS990EZ/TotalRevenueAmt035877
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 48.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INCOME: GROSS RECEIPTS: 102,692. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 70,659. GROSS PROFIT: 32,033. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 39,772. COST OF LABOR: 17,014. MATERIALS AND SUPPLIES: 10,675. OTHER COSTS: 3,198. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 70,659.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PAYROLL TAXES. AMOUNT: 3,198.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: MISC. INCOME. AMOUNT: 600.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: OFFICE EXPENSE. AMOUNT: 748. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,379. DESCRIPTION: MEMBERSHIP DUES. AMOUNT: 4,118. DESCRIPTION: NYS SALES TAX. AMOUNT: 7,134. TOTAL TO FORM 990-EZ, LINE 16: 15,379.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 224,063. END OF YEAR AMOUNT: 224,063.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: WITHHELD TAX FEDERAL. BEG. OF YEAR AMOUNT: 774. END OF YEAR AMOUNT: 880. DESCRIPTION: ACCRUED UNEMPLOYMENT FEDERAL. BEG. OF YEAR AMOUNT: 95. END OF YEAR AMOUNT: 102. DESCRIPTION: ACCRUED UNEMPLOYMENT STATE. BEG. OF YEAR AMOUNT: 67. END OF YEAR AMOUNT: 60.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 7B - OTHER COSTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KAPELEWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03154879772
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 1361
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0150511280
ReturnHeader/Filer/PhoneNum03154879772
ReturnHeader/Filer/USAddress/AddressLine1Txt01951 W FAYETTE STREET
ReturnHeader/Filer/USAddress/CityNm0SYRACUSE
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ReturnHeader/Filer/USAddress/ZIPCd0132041739
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C3EC875729DC6C1F7103B5E1CCD2FF5B2FE2C350
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C3EC875729DC6C1F7103B5E1CCD2FF5B2FE2C350
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.125.54.67
ReturnHeader/FilingSecurityInformation/IPDt02018-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm014:57:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010723685
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DERMODY BURKE & BROWN CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0443 N FRANKLIN ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SYRACUSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0132041441
ReturnHeader/PreparerPersonGrp/PhoneNum03154719171
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHANNON B NELSON
ReturnHeader/ReturnTs02018-11-12T15:00:34-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$233,341
Liabilities
$1,042
Net assets
$232,299
Revenue
$35,877
Expenses
$59,605
Net income
-$23,728
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Summary only. Only limited summary data is available for this year.$2.48$0.11$2.37$0.40$0.38$0.02
2020Summary only. Only limited summary data is available for this year.$2.35$0.00$2.35$0.33$0.28$0.05
2019Summary only. Only limited summary data is available for this year.$2.31$0.01$2.30$0.32$0.32$0.00
2018Summary only. Only limited summary data is available for this year.$2.31$0.01$2.30$0.37$0.39$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.33$0.01$2.32$0.36$0.60$0.24
2015Summary only. Only limited summary data is available for this year.$2.54$0.01$2.53$0.37$0.37$0.00
2014Summary only. Only limited summary data is available for this year.$2.54$0.01$2.52$0.52$0.55$0.03
2013Summary only. Only limited summary data is available for this year.$2.56$0.01$2.55$0.52$0.44$0.08
2012Summary only. Only limited summary data is available for this year.$2.48$0.01$2.47$0.49$0.47$0.02
2011Summary only. Only limited summary data is available for this year.$2.45$0.01$0.77$0.73$0.04
2010Summary only. Only limited summary data is available for this year.$2.42$0.01$2.41$0.47$0.37$0.10