Civic Intelligence

American Legion Post 165

990 • Fiscal year 2017 • EIN 31-0526291

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

Organization Profilewww.legion165.org

Refreshing map…

35 N Main StMiamisburg, OH 45342

(937) 866-5493

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

81st percentile

20%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

48th percentile

0.7%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-16%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$714,416

Up $4,888 (+0.7%) from 2016

Net Assets

Up

$710,871

Up $4,349 (+0.6%) from 2016

Liabilities

Up

$3,545

Up $539 (+18%) from 2016

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin81st percentile

Revenue

Down

$247,441

Down $45,614 (-16%) from 2016

Expenses

Down

$197,651

Down $19,506 (-9.0%) from 2016

Net Income

Down

$49,790

Down $26,108 (-34%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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

$800K$600K$400K$200K$0Assets 2016: $709,528Liabilities 2016: $3,006Net Assets 2016: $706,5222016Assets 2017: $714,416Liabilities 2017: $3,545Net Assets 2017: $710,8712017Assets 2018: $723,619Liabilities 2018: $5,937Net Assets 2018: $717,6822018Assets 2019: $649,520Liabilities 2019: $6,433Net Assets 2019: $643,0872019Assets 2020: $744,690Liabilities 2020: $5,459Net Assets 2020: $739,2312020Assets 2021: $731,732Liabilities 2021: $0Net Assets 2021: $731,7322021Assets 2022: $677,057Liabilities 2022: $0Net Assets 2022: $677,0572022Assets 2024: $770,860Liabilities 2024: $0Net Assets 2024: $770,8602024

Highlighted filing

2017

Assets$714,416
Liabilities$3,545
Net Assets$710,871
Open 2017 Filing

Operations Trend

Revenue Growth19th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $293,055Expenses 2016: $217,157Net Income 2016: $75,8982016Revenue 2017: $247,441Expenses 2017: $197,651Net Income 2017: $49,7902017Revenue 2018: $112,552Expenses 2018: $180,983Net Income 2018: -$68,4312018Revenue 2019: $142,566Expenses 2019: $225,931Net Income 2019: -$83,3652019Revenue 2020: $129,903Expenses 2020: $159,377Net Income 2020: -$29,4742020Revenue 2021: $133,458Expenses 2021: $193,002Net Income 2021: -$59,5442021Revenue 2022: $76,219Expenses 2022: $202,265Net Income 2022: -$126,0462022Revenue 2024: $407,658Expenses 2024: $279,111Net Income 2024: $128,5472024

Highlighted filing

2017

Revenue$247,441
Expenses$197,651
Net Income$49,790
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 1, 2018
Return Version
2017v2.2
Gross Receipts
$905,226
Mission and Program Overview

Mission

For God and Country, we uphold the Constitution of the US, law & order, preserve the memories of our Veterans, be involved in the community, promote peace and goodwill, safeguard and transmit principles of justice, freedom, & democracy, and helpfulness to our community & others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$706,522$710,871▲ $4,349
Land, Buildings, and Equipment, Net$329,703$329,703→ $0
Savings and Temporary Cash Investments$305,886$307,659▲ $1,773
Cash and Non-Interest-Bearing Accounts$60,849$63,964▲ $3,115
Investments in Publicly Traded Securities$6,590$6,590→ $0
Inventories for Sale or Use$6,500$6,500→ $0
Total Assets$709,528$714,416▲ $4,888
Liabilities
Accounts Payable and Accrued Expenses$3,006$3,545▲ $539
Total Liabilities$3,006$3,545▲ $539
Net Assets / Fund Balance
Total Net Assets Fund Balance$706,522$710,871▲ $4,349
Total Liabilities and Net Assets / Fund Balance$709,528$714,416▲ $4,888

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$70,590-
Land$182,902--
Equipment$17,608$12,739-
Leasehold Improvements$129,193$406,555-
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Mark ColvinAdjutant
Bill WillisAdvocate
Aaron CrawfordChaplain
Wayne KernCommander
Peggy GrossFinance
Vern DunnFirst Vice
Thomas BrooksSargent of Arms
John HeinrichSecond Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$7,509
Program Service Revenue
$0
Investment Income
$1,846
Other Revenue
$238,086
All Other Contributions
$7,509
Change in Net Assets
$49,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,644
Salaries, Compensation, and Employee Benefits$82,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,636--$72,636
Occupancy$999$38,905-$39,904
Depreciation Depletion-$12,189-$12,189
Payroll Taxes$7,871--$7,871
Insurance-$5,842-$5,842
Advertising$4,897--$4,897
Travel$2,548$295-$2,843
Other Expenses$2,670$17,689-$2,670
Other Employee Benefits-$1,500-$1,500
Fees for Services Accounting-$1,475-$1,475
All Other Expenses-$263-$263
Payments to Affiliates-$50-$50
Total Functional Expenses$112,247$85,404$0$197,651
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$637,658
Gaming Direct Expenses$515,148
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

“The Members are volunteers running the club and events, they have the right to vote on Fraternal elections of officers and other decisions.”

Member election for additional members Part VI line 7A

“All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.”

Governing body decisions Part VI line 7B

“All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.”

Form 990 governing body review Part VI line 11

“The 990 Information Return is provided to anyone whom asks for it within the membership.”

Governing documents etc available to public Part VI line 19

“The 990 Information Return is provided to anyone whom asks for it within the membership or to the public when requested.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 165
EIN
31-0526291
Address
35 N Main St, Miamisburg, OH 45342

Signing Officer

Name
Wayne Kern
Title
Commander
Phone
9378665493
Signed
2018-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Kern
Formed
1919
Legal Domicile
Oh
Voting Board Members
400
Independent Board Members
400
Employees
12

Preparer

Firm
Chapman Business Services
Address
33 S Main Street, Miamisburg, OH 45342
Preparer
Lisa Chapman EA
Phone
9378590755
Supplemental Narrative

Additional Explanations

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

“The American Legion 165 fluctuation shows a consistent use of the facility within the community. The Fraternal Order is a prominent entity within the city and area allowing for gathering of its members and other community members, and a high participation in the community itself.”

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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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IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0515148
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt043920
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0593738
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0637658
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0122510
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Members are volunteers running the club and events, they have the right to vote on Fraternal elections of officers and other decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members are allowed to vote on service Officers within the Fraternal Order according to bylaws of the National, Regional and Local orders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 Information Return is provided to anyone whom asks for it within the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 Information Return is provided to anyone whom asks for it within the membership or to the public when requested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The American Legion 165 fluctuation shows a consistent use of the facility within the community. The Fraternal Order is a prominent entity within the city and area allowing for gathering of its members and other community members, and a high participation in the community itself.
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/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0709528
IRS990/TotalAssetsEOYAmt0714416
IRS990/TotalAssetsGrp/BOYAmt0709528
IRS990/TotalAssetsGrp/EOYAmt0714416
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07509
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085404
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112247
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03006
IRS990/TotalLiabilitiesEOYAmt03545
IRS990/TotalLiabilitiesGrp/BOYAmt03006
IRS990/TotalLiabilitiesGrp/EOYAmt03545
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0706522
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0710871
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0112247
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239932
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0247441
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0709528
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0714416
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0295
IRS990/TravelGrp/ProgramServicesAmt02548
IRS990/TravelGrp/TotalAmt02843
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0400
IRS990/VotingMembersIndependentCnt0400
IRS990/WebsiteAddressTxt0www.legion165.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Wayne Kern
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum09378665493
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 165
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0310526291
ReturnHeader/Filer/USAddress/AddressLine1Txt035 N Main St
ReturnHeader/Filer/USAddress/CityNm0Miamisburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045342
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02EDEC61C9BBEC64D00A1813A96008CA1FCBB5BDA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02EDEC61C9BBEC64D00A1813A96008CA1FCBB5BDA
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03155102018305okbpxwz
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-01
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.225.120.88
ReturnHeader/FilingSecurityInformation/IPDt02018-11-01
ReturnHeader/FilingSecurityInformation/IPTm015:38:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205485731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chapman Business Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt033 S Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Miamisburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045342
ReturnHeader/PreparerPersonGrp/PhoneNum09378590755
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa Chapman EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-01T16:38:36-04:00
ReturnHeader/ReturnTypeCd0990
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 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$714,416
Liabilities
$3,545
Net assets
$710,871
Revenue
$247,441
Expenses
$197,651
Net income
$49,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$7.71$0.00$7.71$4.08$2.79$1.29
2022Summary only. Only limited summary data is available for this year.$6.77$0.00$6.77$0.76$2.02$1.26
2021Summary only. Only limited summary data is available for this year.$7.32$0.00$7.32$1.33$1.93$0.60
2020Summary only. Only limited summary data is available for this year.$7.45$0.05$7.39$1.30$1.59$0.29
2019Summary only. Only limited summary data is available for this year.$6.50$0.06$6.43$1.43$2.26$0.83
2018Summary only. Only limited summary data is available for this year.$7.24$0.06$7.18$1.13$1.81$0.68
2017Detailed filing. Detailed filing data is available for this year.$7.14$0.04$7.11$2.47$1.98$0.50
2016Summary only. Only limited summary data is available for this year.$7.10$0.03$7.07$2.93$2.17$0.76