Civic Intelligence

American Legion Post 143 Home Association of William H Nauss

990 • Fiscal year 2015 • EIN 23-1717510

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 02, 2016

214 Market StreetNew Cumberland, PA 17070

(717) 774-2294

Siviq Scores

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

Liabilities / Assets

100th percentile

2.36x

Higher debt load relative to assets than 100% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

0.70x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

28th percentile

-6.6%

Higher net margin than 28% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

60th percentile

1.5%

Faster asset growth than 60% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-5.5%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$74,932

Up $1,128 (+1.5%) from 2014

Net Assets

Down

-$101,859

Down $16,642 (-20%) from 2014

Liabilities

Up

$176,791

Up $17,770 (+11%) from 2014

Revenue

Down

$253,876

Down $14,726 (-5.5%) from 2014

Expenses

Up

$270,518

Up $38,658 (+17%) from 2014

Net Income

Down

-$16,642

Down $53,384 (-145%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $69,466Liabilities 2010: $170,424Net Assets 2010: -$100,9582010Assets 2011: $56,098Liabilities 2011: $200,253Net Assets 2011: -$144,1552011Assets 2012: $78,585Liabilities 2012: $211,070Net Assets 2012: -$132,4852012Assets 2013: $88,510Liabilities 2013: $210,469Net Assets 2013: -$121,9592013Assets 2014: $73,804Liabilities 2014: $159,021Net Assets 2014: -$85,2172014Assets 2015: $74,932Liabilities 2015: $176,791Net Assets 2015: -$101,8592015Assets 2016: $57,031Liabilities 2016: $180,283Net Assets 2016: -$123,2522016Assets 2017: $77,317Liabilities 2017: $200,313Net Assets 2017: -$122,9962017Assets 2018: $73,480Liabilities 2018: $201,126Net Assets 2018: -$127,6462018Assets 2019: $32,378Liabilities 2019: $201,517Net Assets 2019: -$169,1392019Assets 2021: $53,898Liabilities 2021: $227,160Net Assets 2021: -$173,2622021Assets 2022: $42,920Liabilities 2022: $219,757Net Assets 2022: -$176,8372022Assets 2023: $49,043Liabilities 2023: $216,113Net Assets 2023: -$167,0702023Assets 2024: $77,369Liabilities 2024: $242,560Net Assets 2024: -$165,1912024

Highlighted filing

2015

Assets$74,932
Liabilities$176,791
Net Assets-$101,859

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $98,417Expenses 2010: $198,694Net Income 2010: -$100,2772010Revenue 2011: $124,507Expenses 2011: $167,704Net Income 2011: -$43,1972011Revenue 2012: $206,399Expenses 2012: $194,729Net Income 2012: $11,6702012Revenue 2013: $236,505Expenses 2013: $225,979Net Income 2013: $10,5262013Revenue 2014: $268,602Expenses 2014: $231,860Net Income 2014: $36,7422014Revenue 2015: $253,876Expenses 2015: $270,518Net Income 2015: -$16,6422015Revenue 2016: $186,826Expenses 2016: $208,219Net Income 2016: -$21,3932016Revenue 2017: $321,178Expenses 2017: $320,922Net Income 2017: $2562017Revenue 2018: $400,731Expenses 2018: $405,381Net Income 2018: -$4,6502018Revenue 2019: $215,056Expenses 2019: $256,549Net Income 2019: -$41,4932019Revenue 2021: $351,957Expenses 2021: $412,767Net Income 2021: -$60,8102021Revenue 2022: $631,714Expenses 2022: $638,083Net Income 2022: -$6,3692022Revenue 2023: $639,920Expenses 2023: $630,441Net Income 2023: $9,4792023Revenue 2024: $617,345Expenses 2024: $615,602Net Income 2024: $1,7432024

Highlighted filing

2015

Revenue$253,876
Expenses$270,518
Net Income-$16,642
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 2, 2016
Return Version
2015v2.0
Gross Receipts
$798,669
Mission and Program Overview

Mission

Foster veterans' health and welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,562$45,656▼ $3,906
Cash and Non-Interest-Bearing Accounts$24,242$29,275▲ $5,033
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$73,804$74,932▲ $1,128
Other Assets Total-$1-
Liabilities
Other Liabilities$159,021$176,791▲ $17,770
Total Liabilities$159,021$176,791▲ $17,770
Net Assets / Fund Balance
Unrestricted Net Assets$-85,217$-101,859▼ $16,642
Total Net Assets Fund Balance$-85,217$-101,859▼ $16,642
Total Liabilities and Net Assets / Fund Balance$73,804$74,932▲ $1,128

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,422$198,170$225,592
Leasehold Improvements$18,234$11,387$29,621
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dennis Frizzi JrBoard Member
Larry FindlayBoard Member
Morgana VonHaegerAdjutant
Robert Heffelfinger IIChaplain
Michael SummervilleCommander
Pete WascoFinance Officer
Sam JodonHistorian
Curtis HoslerJr Vice Comdr
Robert Heffelfinger SrJudge Advocate
Gene LopezService Officer
Thomas HeffelfingerSr Vice Comdr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$650
Investment Income
$0
Other Revenue
$253,226
Change in Net Assets
$-16,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,601
Salaries, Compensation, and Employee Benefits$75,917
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$58,460
Occupancy---$46,666
Payroll Taxes---$14,271
Depreciation Depletion---$10,295
Fees for Services Accounting---$8,825
All Other Expenses---$6,768
Other Employee Benefits---$3,186
Other Expenses---$3,087
Office Expenses---$816
Total Functional Expenses$0$0$0$270,518
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$172,394
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Small Games of Chance$172,394$172,394-$172,394
Total Events$172,394$172,394-$172,394
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interorganizational Loan$174,647
Sales Tax Payable$864
Unclaimed Payroll Checks$709
Payroll Taxes Payable$571
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Membership is exclusive to those who either have served or currently serving in the United States armed forces.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Governing board advertises its meetings of the governing body to its members. Members must approve by majority vote significant matters before enactment.

Form 990, Part VI, Line 11B: Form 990 Review Process

Members are provided a draft copy of Form 990. The return is made available to members for review before the return is submitted. The return is filed if there are no objections to the return as prepared. Any objections are investigated and the return is changed before submission when necessary.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All financial documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 143
EIN
23-1717510
Phone
7177742294
Address
214 Market Street, New Cumberland, PA 17070

Signing Officer

Name
Colleen Freedman
Title
Director
Signed
2016-08-02
Discuss with paid preparer
Yes

Organization Details

Formed
1933
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
7

Preparer

Firm
The Ellis Group LLC CPAs
Address
900 Century Drive Suite 200, Mechanicsburg, PA 17055
Preparer
Shaun Ellis CPA
Phone
7177967010
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IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt058460
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt014271
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0650
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0151761
IRS990/PYOtherRevenueAmt0265401
IRS990/PYProgramServiceRevenueAmt03201
IRS990/PYRevenuesLessExpensesAmt036742
IRS990/PYSalariesCompEmpBnftPaidAmt080099
IRS990/PYTotalExpensesAmt0231860
IRS990/PYTotalRevenueAmt0268602
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-16642
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt027422
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0225592
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018234
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011387
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029621
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0174647
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1571
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2864
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Interorganizational Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Unclaimed Payroll Checks
IRS990ScheduleD/TotalBookValueLandBuildingsAmt045656
IRS990ScheduleD/TotalLiabilityAmt0176791
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Small Games of Chance
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0172394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0172394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0172394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0172394
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0172394
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership is exclusive to those who either have served or currently serving in the United States armed forces.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing board advertises its meetings of the governing body to its members. Members must approve by majority vote significant matters before enactment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members are provided a draft copy of Form 990. The return is made available to members for review before the return is submitted. The return is filed if there are no objections to the return as prepared. Any objections are investigated and the return is changed before submission when necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All financial documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt073804
IRS990/TotalAssetsEOYAmt074932
IRS990/TotalAssetsGrp/BOYAmt073804
IRS990/TotalAssetsGrp/EOYAmt074932
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270518
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0159021
IRS990/TotalLiabilitiesEOYAmt0176791
IRS990/TotalLiabilitiesGrp/BOYAmt0159021
IRS990/TotalLiabilitiesGrp/EOYAmt0176791
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-85217
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-101859
IRS990/TotalProgramServiceRevenueAmt0650
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt081482
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253876
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt073804
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt074932
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-85217
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-101859
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Colleen Freedman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 143
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Home Association of William H Nauss
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0231717510
ReturnHeader/Filer/PhoneNum07177742294
ReturnHeader/Filer/USAddress/AddressLine1Txt0214 Market Street
ReturnHeader/Filer/USAddress/CityNm0New Cumberland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0The Ellis Group LLC CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0900 Century Drive Suite 200

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.77$2.43$1.65$6.17$6.16$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.49$2.16$1.67$6.40$6.30$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.43$2.20$1.77$6.32$6.38$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.54$2.27$1.73$3.52$4.13$0.61
2019Summary only. Only limited summary data is available for this year.$0.32$2.02$1.69$2.15$2.57$0.41
2018Detailed filing. Detailed filing data is available for this year.$0.73$2.01$1.28$4.01$4.05$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.77$2.00$1.23$3.21$3.21$0.00
2016Summary only. Only limited summary data is available for this year.$0.57$1.80$1.23$1.87$2.08$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.75$1.77$1.02$2.54$2.71$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.74$1.59$0.85$2.69$2.32$0.37
2013Detailed filing. Detailed filing data is available for this year.$0.89$2.10$1.22$2.37$2.26$0.11
2012Summary only. Only limited summary data is available for this year.$0.79$2.11$1.32$2.06$1.95$0.12
2011Summary only. Only limited summary data is available for this year.$0.56$2.00$1.44$1.25$1.68$0.43
2010Summary only. Only limited summary data is available for this year.$0.69$1.70$1.01$0.98$1.99$1.00