Civic Intelligence

American Legion Post 92

990EZ • Fiscal year 2019 • EIN 31-0995974

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 06, 2019

PO Box 2Utica, OH 43080

(740) 507-8295

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

38th percentile

-3.4%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Asset Growth

45th percentile

-0.9%

Faster asset growth than 45% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$282,593

Down $2,629 (-0.9%) from 2018

Net Assets

Down

$282,593

Down $2,629 (-0.9%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$63,601

Up $6,476 (+11%) from 2018

Expenses

Up

$65,793

Up $7,900 (+14%) from 2018

Net Income

Down

-$2,192

Down $1,424 (-185%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $309,687Liabilities 2014: $0Net Assets 2014: $309,6872014Assets 2015: $318,308Liabilities 2015: $0Net Assets 2015: $318,3082015Assets 2016: $325,617Liabilities 2016: $0Net Assets 2016: $325,6172016Assets 2017: $287,181Net Assets 2017: $287,1812017Assets 2018: $285,222Net Assets 2018: $285,2222018Assets 2019: $282,593Net Assets 2019: $282,5932019Assets 2020: $271,092Net Assets 2020: $271,0922020Assets 2021: $264,056Net Assets 2021: $264,0562021Assets 2022: $268,231Net Assets 2022: $268,2312022Assets 2025: $313,243Liabilities 2025: $0Net Assets 2025: $313,2432025

Highlighted filing

2019

Assets$282,593
Liabilities-
Net Assets$282,593

Operations Trend

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

$100K$50K$0-$50KRevenue 2014: $88,086Expenses 2014: $68,131Net Income 2014: $19,9552014Revenue 2015: $73,271Expenses 2015: $64,650Net Income 2015: $8,6212015Revenue 2016: $73,764Expenses 2016: $66,455Net Income 2016: $7,3092016Revenue 2017: $60,479Expenses 2017: $65,155Net Income 2017: -$4,6762017Revenue 2018: $57,125Expenses 2018: $57,893Net Income 2018: -$7682018Revenue 2019: $63,601Expenses 2019: $65,793Net Income 2019: -$2,1922019Revenue 2020: $48,648Expenses 2020: $59,846Net Income 2020: -$11,1982020Revenue 2021: $44,211Expenses 2021: $50,285Net Income 2021: -$6,0742021Revenue 2022: $74,803Expenses 2022: $70,367Net Income 2022: $4,4362022Revenue 2025: $97,562Expenses 2025: $75,454Net Income 2025: $22,1082025

Highlighted filing

2019

Revenue$63,601
Expenses$65,793
Net Income-$2,192
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$162,476
Mission and Program Overview

Mission

To provide social & recreational activities for veterans.

To provide social & recreational activities for veterans

Program Services

DescriptionGrantsExpenses
VETERNS CLUB ROOMRAFFELS, DINNER, GAMINGCASH & SERVICES TO NEEDY IN COMMUNITYSPONSORSHIP OF YOUTH BASEBALL PROGRAMDISTRIBUTION OF FLAGS AND BIBLESSUPPORT OF LOCAL SCHOOLSSUPPORT OF BUCKEYE BOYS STATE AND SPECIAL OLYMPICS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARL HAMPSTEADCommanderPT$0--
MIKE FLAHERTY1st VicePT$0--
DWIGHT REYNOLDS2nd VicePT$0--
MIKE WORLEYFinance OfficerPT$0--
GARY CLAYTONSgt At ArmsPT$0--
TOM HILLAdjutantPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish Fry$40,386$40,386-$40,386
Total Events$40,386$40,386$30,819$9,567
Filing and Contact Details

Filer

Filer Name
American Legion Post 92
EIN
31-0995974
Phone
7405078295
Address
PO BOX 2, UTICA, OH 43080

Signing Officer

Name
Mike Flaherty
Title
1st Vice
Signed
2019-11-06
Discuss with paid preparer
Yes

Preparer

Firm
McDaniel CPA LLC
Address
20 W Ohio Avenue, Mount Vernon, OH 43050
Preparer
Renee Mcdaniel
Phone
7403971721
Supplemental Narrative

Additional Explanations

Other Revenue.1

Vet dinner.shrimp dinner $5010

Other Revenue.2

OTHER INCOME $1805

Other Expenses.1001

Advertising and Promotion $80

Other Expenses.1002

Office Expenses $1571

Other Expenses.1007

Conferences, Conventions, and Meetings $778

Other Expenses.1009

Depreciation $7265

Other Expenses.1012

Insurance $5494

Other Expenses.1

TAXES $3009

Other Expenses.2

Licenses $1796

Other Expenses.3

UMPIRES $900

Other Expenses.4

LAUNDRY/CLEANING $830

Other Expenses.5

BANK FEES $655

Other Expenses.6

GASOLINE $612

Other Expenses.7

Baseball registration fees $600

Other Expenses.8

FLAG EXPENSE $521

Other Expenses.9

Dues and subscriptions $436

Other Expenses.11

MISC $290

Other Assets.1004

Miscellaneous - Beginning $178604 Miscellaneous - Ending $172475

Raw XML Appendix192 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.

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IRS990EZ/BooksInCareOfDetail/PersonNm0MIKE FLAHERTY
IRS990EZ/BooksInCareOfDetail/PhoneNum07405015161
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0228 NORTH MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0UTICA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd043080
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0106618
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0110118
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013137
IRS990EZ/CostOfGoodsSoldAmt020897
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2192
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03015
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0285222
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IRS990EZ/FundraisingGrossIncomeAmt040386
IRS990EZ/GamingGrossIncomeAmt058137
IRS990EZ/GrantsAndSimilarAmountsPaidAmt09267
IRS990EZ/GrossProfitLossSlsOfInvntryAmt018726
IRS990EZ/GrossReceiptsAmt0162476
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt039623
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03338
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0285222
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0282593
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0285222
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0282593
IRS990EZ/OccupancyRentUtltsAndMaintAmt028093
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARL HAMPSTEAD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MIKE FLAHERTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DWIGHT REYNOLDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MIKE WORLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GARY CLAYTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TOM HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5ADJUTANT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0178604
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0172475
IRS990EZ/OtherChangesInNetAssetsAmt0-437
IRS990EZ/OtherExpensesTotalAmt024837
IRS990EZ/OtherRevenueTotalAmt06815
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE SOCIAL & RECREATIONAL ACTIVITIES FOR VETERANS
IRS990EZ/PrintingPublicationsPostageAmt0581
IRS990EZ/ProgramServiceRevenueAmt01040
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERNS CLUB ROOMRAFFELS, DINNER, GAMINGCASH & SERVICES TO NEEDY IN COMMUNITYSPONSORSHIP OF YOUTH BASEBALL PROGRAMDISTRIBUTION OF FLAGS AND BIBLESSUPPORT OF LOCAL SCHOOLSSUPPORT OF BUCKEYE BOYS STATE AND SPECIAL OLYMPICS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt077978
IRS990EZ/SpecialEventsNetIncomeLossAmt020545
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt065793
IRS990EZ/TotalRevenueAmt063601
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt04977
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030819
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FISH FRY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt030819
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt030819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040386
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040386
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040386
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040386
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09567
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt044808
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt044808
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt047159
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt058137
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt058137
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt010978
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02351
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02351
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MIKE FLAHERTY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0228 NORTH MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0UTICA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043080
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0$4977
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VET DINNER.SHRIMP DINNER $5010
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCOME $1805
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising and Promotion $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Office Expenses $1571
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Conferences, Conventions, and Meetings $778
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Depreciation $7265
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance $5494
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAXES $3009
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Licenses $1796
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UMPIRES $900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LAUNDRY/CLEANING $830
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BANK FEES $655
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12GASOLINE $612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13BASEBALL REGISTRATION FEES $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14FLAG EXPENSE $521
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15DUES AND SUBSCRIPTIONS $436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16MISC $290
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Miscellaneous - Beginning $178604 Miscellaneous - Ending $172475
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Revenue.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1004
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE FLAHERTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt01ST VICE
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 92
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0310995974
ReturnHeader/Filer/PhoneNum07405078295
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2
ReturnHeader/Filer/USAddress/CityNm0UTICA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043080
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475201568
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McDaniel CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 W Ohio Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mount Vernon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043050
ReturnHeader/PreparerPersonGrp/PhoneNum07403971721
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RENEE MCDANIEL
ReturnHeader/ReturnTs02019-11-06T12:22:54-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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Filings