Civic Intelligence

American Legion Post 381

990 • Fiscal year 2017 • EIN 25-6093331

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 21, 2018

24642 Highway 408Cambridge Springs, PA 16403

(814) 398-4712

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.50x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

1.25x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

40th percentile

-0.2%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

25th percentile

-3.2%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

-3.5%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$923,362

Down $30,603 (-3.2%) from 2016

Net Assets

Down

$465,635

Down $820 (-0.2%) from 2016

Liabilities

Down

$457,727

Down $29,783 (-6.1%) from 2016

Revenue

Down

$365,566

Down $13,360 (-3.5%) from 2016

Expenses

Up

$366,386

Up $22,781 (+6.6%) from 2016

Net Income

Down

-$820

Down $36,141 (-102%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $920,610Liabilities 2010: $11,690Net Assets 2010: $908,9202010Assets 2011: $936,971Liabilities 2011: $3,376Net Assets 2011: $933,5952011Assets 2012: $864,150Liabilities 2012: $5,084Net Assets 2012: $859,0662012Assets 2013: $480,656Liabilities 2013: $3,285Net Assets 2013: $477,3712013Assets 2014: $446,527Liabilities 2014: $2,083Net Assets 2014: $444,4442014Assets 2015: $730,516Liabilities 2015: $299,382Net Assets 2015: $431,1342015Assets 2016: $953,965Liabilities 2016: $487,510Net Assets 2016: $466,4552016Assets 2017: $923,362Liabilities 2017: $457,727Net Assets 2017: $465,6352017Assets 2018: $876,221Liabilities 2018: $412,561Net Assets 2018: $463,6602018Assets 2019: $827,713Liabilities 2019: $377,233Net Assets 2019: $450,4802019Assets 2020: $806,984Liabilities 2020: $398,883Net Assets 2020: $408,1012020Assets 2021: $784,117Liabilities 2021: $334,910Net Assets 2021: $449,2072021Assets 2022: $740,390Liabilities 2022: $296,915Net Assets 2022: $443,4752022Assets 2023: $785,875Liabilities 2023: $250,605Net Assets 2023: $535,2702023Assets 2024: $785,813Liabilities 2024: $177,697Net Assets 2024: $608,1162024

Highlighted filing

2017

Assets$923,362
Liabilities$457,727
Net Assets$465,635

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $407,4262010Expenses 2011: $445,3292011Expenses 2012: $532,0022012Revenue 2013: $328,493Expenses 2013: $376,932Net Income 2013: -$48,4392013Revenue 2014: $326,938Expenses 2014: $359,865Net Income 2014: -$32,9272014Revenue 2015: $275,471Expenses 2015: $288,781Net Income 2015: -$13,3102015Revenue 2016: $378,926Expenses 2016: $343,605Net Income 2016: $35,3212016Revenue 2017: $365,566Expenses 2017: $366,386Net Income 2017: -$8202017Revenue 2018: $362,818Expenses 2018: $364,793Net Income 2018: -$1,9752018Revenue 2019: $326,370Expenses 2019: $339,550Net Income 2019: -$13,1802019Revenue 2020: $212,245Expenses 2020: $254,624Net Income 2020: -$42,3792020Revenue 2021: $328,208Expenses 2021: $287,102Net Income 2021: $41,1062021Revenue 2022: $289,468Expenses 2022: $295,200Net Income 2022: -$5,7322022Revenue 2023: $431,880Expenses 2023: $340,085Net Income 2023: $91,7952023Revenue 2024: $422,176Expenses 2024: $349,330Net Income 2024: $72,8462024

Highlighted filing

2017

Revenue$365,566
Expenses$366,386
Net Income-$820
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 21, 2018
Return Version
2017v2.2
Gross Receipts
$1,774,252
Mission and Program Overview

Mission

To provide charitable, civic, and social activites to support its members, which consists of veterans and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$864,388$846,755▼ $17,633
Cash and Non-Interest-Bearing Accounts$53,005$32,724▼ $20,281
Savings and Temporary Cash Investments$25,896$28,362▲ $2,466
Accounts Receivable$5,176$10,321▲ $5,145
Inventories for Sale or Use$5,500$5,200▼ $300
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$953,965$923,362▼ $30,603
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$487,510$457,727▼ $29,783
Total Liabilities$487,510$457,727▼ $29,783
Net Assets / Fund Balance
Unrestricted Net Assets$466,455$465,635▼ $820
Total Net Assets Fund Balance$466,455$465,635▼ $820
Total Liabilities and Net Assets / Fund Balance$953,965$923,362▼ $30,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$813,244$384,930$1,198,174
Equipment$5,598$51,289$56,887
Land$15,000-$15,000
Leasehold Improvements$12,913$275$13,188
Compensation and Service Providers

Board Members and Trustees

NameTitle
Al ChaneyTrustee
Chuck SmithTrustee
David AndersonTrustee
Andrew Whiteside1st V Commander
Chad Skelton2nd V Commander
Bob RepaAdjutant
Kenneth Shaffer JrChaplin
Jeff AurednikCommander
Barry LobdellFinance Officer
Dave AndersonHistorian
Stanley PuchaczJudge Advocate
Revenue and Support

Revenue Composition

Contributions and Grants
$23,774
Program Service Revenue
$0
Investment Income
$90
Other Revenue
$341,702
All Other Contributions
$12,820
Change in Net Assets
$-820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,578
Salaries, Compensation, and Employee Benefits$176,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,432--$155,432
Depreciation Depletion---$32,320
Occupancy$26,600--$26,600
Payroll Taxes$21,376--$21,376
Interest$20,770--$20,770
All Other Expenses$19,518$403-$19,921
Insurance$14,803$3,880-$18,683
Office Expenses$8,467--$8,467
Other Expenses$5,249--$5,249
Fees for Services Accounting-$2,500-$2,500
Travel$939--$939
Total Functional Expenses$327,283$6,783$0$366,386
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,398,231
Gaming Direct Expenses$1,183,204
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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

Dues are collected from members based on active and social activities.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Active members vote and elect entity officers on an annual basis.

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

Any changes to the entity's structure or by-laws requires majority vote of its members.

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

The finance director and Board of Directors review and approve the filing of the annual non-profit tax returns.

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

Organizational documents as well as procedural operational information is available to all members upon request. Public information is made available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 381
EIN
25-6093331
Phone
8143984712
Address
24642 Highway 408, Cambridge Springs, PA 16403

Signing Officer

Name
Jeff Aurednik
Title
Commander
Signed
2018-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Aurednik
Formed
1946
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
25
Volunteers
50

Preparer

Firm
Maloney Reed Scarpitti & Company LLP
Address
113 Meadville St, Edinboro, PA 16412
Preparer
Rick L Clayton CPA
Phone
8147343787
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Management believes all tax positions taken and elections made would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions or elections has been recorded as of and for the year ended December 31st.

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IRS990/Form990PartVIISectionAGrp/TitleTxt01st V Commander
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IRS990/NetIncomeOrLossGrp/ExclusionAmt0125450
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0125450
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01225
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01225
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt026600
IRS990/OccupancyGrp/TotalAmt026600
IRS990/OfficeExpensesGrp/ProgramServicesAmt08467
IRS990/OfficeExpensesGrp/TotalAmt08467
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Charitable Donations
IRS990/OtherExpensesGrp/Desc1Dues
IRS990/OtherExpensesGrp/Desc2Sales Tax
IRS990/OtherExpensesGrp/Desc3Taxes-Property
IRS990/OtherExpensesGrp/ProgramServicesAmt036708
IRS990/OtherExpensesGrp/ProgramServicesAmt111967
IRS990/OtherExpensesGrp/ProgramServicesAmt25454
IRS990/OtherExpensesGrp/ProgramServicesAmt35249
IRS990/OtherExpensesGrp/TotalAmt036708
IRS990/OtherExpensesGrp/TotalAmt111967
IRS990/OtherExpensesGrp/TotalAmt25454
IRS990/OtherExpensesGrp/TotalAmt35249
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0155432
IRS990/OtherSalariesAndWagesGrp/TotalAmt0155432
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt021376
IRS990/PayrollTaxesGrp/TotalAmt021376
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Jeff Aurednik
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056815
IRS990/PYInvestmentIncomeAmt0137
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0195117
IRS990/PYOtherRevenueAmt0321974
IRS990/PYRevenuesLessExpensesAmt035321
IRS990/PYSalariesCompEmpBnftPaidAmt0148488
IRS990/PYTotalExpensesAmt0343605
IRS990/PYTotalRevenueAmt0378926
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-820
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01225
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025896
IRS990/SavingsAndTempCashInvstGrp/EOYAmt028362
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0813244
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0384930
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01198174
IRS990ScheduleD/EquipmentGrp/BookValueAmt05598
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051289
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056887
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012913
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0275
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013188
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management believes all tax positions taken and elections made would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions or elections has been recorded as of and for the year ended December 31st.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0846755
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01151342
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01151342
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01183204
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01398231
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01398231
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0215027
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt031862
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt031862
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Club Manager
IRS990ScheduleG/GamingManagerServicesProvTxt0Oversees gaming activities/bookkeeping
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0Laura Noble
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt024642 Hwy 408
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Cambridge Springs
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd016403
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Dues are collected from members based on active and social activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Active members vote and elect entity officers on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any changes to the entity's structure or by-laws requires majority vote of its members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The finance director and Board of Directors review and approve the filing of the annual non-profit tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Organizational documents as well as procedural operational information is available to all members upon request. Public information is 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 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 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/TotalAssetsBOYAmt0953965
IRS990/TotalAssetsEOYAmt0923362
IRS990/TotalAssetsGrp/BOYAmt0953965
IRS990/TotalAssetsGrp/EOYAmt0923362
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023774

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.86$1.78$6.08$4.22$3.49$0.73
2023Detailed filing. Detailed filing data is available for this year.$7.86$2.51$5.35$4.32$3.40$0.92
2022Detailed filing. Detailed filing data is available for this year.$7.40$2.97$4.43$2.89$2.95$0.06
2021Detailed filing. Detailed filing data is available for this year.$7.84$3.35$4.49$3.28$2.87$0.41
2020Detailed filing. Detailed filing data is available for this year.$8.07$3.99$4.08$2.12$2.55$0.42
2019Detailed filing. Detailed filing data is available for this year.$8.28$3.77$4.50$3.26$3.40$0.13
2018Detailed filing. Detailed filing data is available for this year.$8.76$4.13$4.64$3.63$3.65$0.02
2017Detailed filing. Detailed filing data is available for this year.$9.23$4.58$4.66$3.66$3.66$0.01
2016Detailed filing. Detailed filing data is available for this year.$9.54$4.88$4.66$3.79$3.44$0.35
2015Detailed filing. Detailed filing data is available for this year.$7.31$2.99$4.31$2.75$2.89$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.47$0.02$4.44$3.27$3.60$0.33
2013Detailed filing. Detailed filing data is available for this year.$4.81$0.03$4.77$3.28$3.77$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.64$0.05$8.59$5.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.37$0.03$9.34$4.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.21$0.12$9.09$4.07