Civic Intelligence

American Legion Post 598

990 • Fiscal year 2015 • EIN 31-6181501

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 08, 2016

5700 Kentshire DriveDayton, OH 45440-4248

(937) 433-9327

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

23rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Net Margin

51st percentile

4.4%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$8,004

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Asset Growth

58th percentile

1.6%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

7.7%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,086,036

Up $2,256 (+0.1%) from 2013

Net Assets

Up

$2,086,036

Up $2,256 (+0.1%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$725,543

Down $42,273 (-5.5%) from 2013

Expenses

Down

$693,579

Down $2,181 (-0.3%) from 2013

Net Income

Down

$31,964

Down $40,092 (-56%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,958,590Liabilities 2010: $1,450Net Assets 2010: $1,957,1402010Assets 2011: $1,946,667Liabilities 2011: $0Net Assets 2011: $1,946,6672011Assets 2013: $2,083,780Liabilities 2013: $0Net Assets 2013: $2,083,7802013Assets 2015: $2,086,036Liabilities 2015: $0Net Assets 2015: $2,086,0362015Assets 2016: $2,215,622Liabilities 2016: $0Net Assets 2016: $2,215,6222016Assets 2017: $2,272,714Liabilities 2017: $88Net Assets 2017: $2,272,6262017Assets 2018: $2,259,304Liabilities 2018: $745Net Assets 2018: $2,258,5592018Assets 2019: $2,280,328Liabilities 2019: $0Net Assets 2019: $2,280,3282019Assets 2020: $2,130,560Liabilities 2020: $2,416Net Assets 2020: $2,128,1442020Assets 2021: $2,304,714Liabilities 2021: $2,409Net Assets 2021: $2,302,3052021Assets 2022: $2,256,850Liabilities 2022: $660Net Assets 2022: $2,256,1902022Assets 2024: $2,525,877Liabilities 2024: $1,170Net Assets 2024: $2,524,7072024

Highlighted filing

2015

Assets$2,086,036
Liabilities$0
Net Assets$2,086,036

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $593,5842010Expenses 2011: $501,5472011Revenue 2013: $767,816Expenses 2013: $695,760Net Income 2013: $72,0562013Revenue 2015: $725,543Expenses 2015: $693,579Net Income 2015: $31,9642015Revenue 2016: $864,440Expenses 2016: $734,854Net Income 2016: $129,5862016Revenue 2017: $826,960Expenses 2017: $769,956Net Income 2017: $57,0042017Revenue 2018: $837,104Expenses 2018: $850,989Net Income 2018: -$13,8852018Revenue 2019: $815,497Expenses 2019: $792,756Net Income 2019: $22,7412019Revenue 2020: $514,707Expenses 2020: $664,064Net Income 2020: -$149,3572020Revenue 2021: $1,015,019Expenses 2021: $890,180Net Income 2021: $124,8392021Revenue 2022: $1,085,158Expenses 2022: $1,115,083Net Income 2022: -$29,9252022Revenue 2024: $1,544,450Expenses 2024: $1,408,248Net Income 2024: $136,2022024

Highlighted filing

2015

Revenue$725,543
Expenses$693,579
Net Income$31,964
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 8, 2016
Return Version
2015v2.1
Gross Receipts
$1,634,310
Mission and Program Overview

Mission

To promote the ideals of the organization by supporting local events, sponsoring local charitable organizations, and encouraging the socialization of membership.

To serve veterans and provide support to the local community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,054,072$2,086,036▲ $31,964
Land, Buildings, and Equipment, Net$1,748,307$1,713,539▼ $34,768
Cash and Non-Interest-Bearing Accounts$305,765$372,497▲ $66,732
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,054,072$2,086,036▲ $31,964
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,054,072$2,086,036▲ $31,964
Total Liabilities and Net Assets / Fund Balance$2,054,072$2,086,036▲ $31,964

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$938,601$513,874$1,452,475
Land$747,245-$747,245
Equipment$23,829$184,748$208,577
Other Land Buildings$3,864$5,150$9,014
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joe LawCommanderFT$8,004$8,004
Betsy LawAdjutantPT$6,066$6,066
Mike VickroyFinance Officer (jan - MayPT$4,900$4,900
Terry BrookeFinance Officer (may - DecPT$3,500$3,500

Board Members and Trustees

NameTitle
Bob Mays1st Vice
JIM O'NEILSgt. at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$48,674
Program Service Revenue
$430,128
Investment Income
$318
Other Revenue
$246,423
All Other Contributions
$16,038
Change in Net Assets
$31,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$517,496
Salaries, Compensation, and Employee Benefits$144,271
Grants and Similar Amounts Paid$31,812
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$126,816
All Other Expenses---$74,722
Depreciation Depletion---$43,782
Occupancy---$32,299
Grants to Domestic Orgs---$31,812
Other Expenses---$31,082
Payroll Taxes---$17,455
Insurance---$12,100
Fees for Services Accounting---$8,187
Office Expenses---$6,348
Information Technology---$5,811
Fees for Services Legal---$2,340
Conferences and Meetings---$1,715
Total Functional Expenses$0$0$0$693,579
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,114,510
Gaming Direct Expenses$908,767
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
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, Section A, Line 2

Joe law, first vice and betsy law, adjutant are married.

Form 990, Part VI, Section A, Line 6

The organization has members who must meet eligibility requirements. Eligibility is determined based on active military service during specified time periods.

Form 990, Part VI, Section A, Line 7A

The general membership votes annually to elect the members of the governing body.

Form 990, Part VI, Section A, Line 7B

Each decision of the governing body is subject to review by the general membership. The general membership approves the governing body's meeting minutes. At any point in time, a member may make a motion to be put before the general membership for a vote. Any changes to the organization's bylaws require approval by the general membership.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The form 990 is prepared by an independent accountant. A hard copy of the form 990 is presented to the executive committee at the next monthly meeting. The form 990 is reviewed and signed by the commander.

Form 990, Part VI, Section B, Line 12

There is no written conflict of interest policy, but the members of the governing body recuse themselves from voting as needed when a conflict arises.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are available to members or potential members upon verbal or written request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 598
EIN
31-6181501
Phone
9374339327
Address
5700 KENTSHIRE DRIVE, DAYTON, OH 45440-4248

Signing Officer

Name
Joe Law
Title
Officer
Phone
9374339327
Signed
2016-11-08
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
2
Employees
31
Volunteers
0

Preparer

Firm
Pohlman & Talmage Cpas Inc
Address
3445 SOUTH DIXIE DRIVE SUITE 200, DAYTON, OH 45439
Preparer
Debra Jacobs
Phone
9372973735
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Legion functions 15980. Monthly expenses 13508. Music 11975. Bank fees 10154. Other expenses 5802. Small equipment 5339. Newsletter 4884. Banquet expenses 3132. Supplies 2834. Licenses & permits 1114.

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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/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0THOMAS BRADLEY
IRS990ScheduleG/GamingManagerServicesProvTxt0THOMAS BRADLEY IS RESPONSIBLE FOR THE RECORDKEEPING, COUNTING AND BANK DEPOSITING RELATED TO THE GAMING OPERATIONS.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0THOMAS BRADLEY
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DAYTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0454404248
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN LEGION OF OHIO PROVIDES GUIDELINES FOR THE CHARITABLE CONTRIBUTIONS MADE BY INDIVIDUAL POSTS WITHIN OHIO. THE BOARD OF THE POST APPROVES RECIPIENTS WITH A YES/NO VOTE AND THEN DETERMINES THE AMOUNT TO CONTRIBUTE. THE POST PROVIDES CONTRIBUTIONS TO ORGANIZATIONS THAT SUPPORT VETERANS AND THE LOCAL COMMUNITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOE LAW, FIRST VICE AND BETSY LAW, ADJUTANT ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO MUST MEET ELIGIBILITY REQUIREMENTS. ELIGIBILITY IS DETERMINED BASED ON ACTIVE MILITARY SERVICE DURING SPECIFIED TIME PERIODS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP VOTES ANNUALLY TO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DECISION OF THE GOVERNING BODY IS SUBJECT TO REVIEW BY THE GENERAL MEMBERSHIP. THE GENERAL MEMBERSHIP APPROVES THE GOVERNING BODY'S MEETING MINUTES. AT ANY POINT IN TIME, A MEMBER MAY MAKE A MOTION TO BE PUT BEFORE THE GENERAL MEMBERSHIP FOR A VOTE. ANY CHANGES TO THE ORGANIZATION'S BYLAWS REQUIRE APPROVAL BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. A HARD COPY OF THE FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE AT THE NEXT MONTHLY MEETING. THE FORM 990 IS REVIEWED AND SIGNED BY THE COMMANDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE IS NO WRITTEN CONFLICT OF INTEREST POLICY, BUT THE MEMBERS OF THE GOVERNING BODY RECUSE THEMSELVES FROM VOTING AS NEEDED WHEN A CONFLICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS OR POTENTIAL MEMBERS UPON VERBAL OR WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LEGION FUNCTIONS 15980. MONTHLY EXPENSES 13508. MUSIC 11975. BANK FEES 10154. OTHER EXPENSES 5802. SMALL EQUIPMENT 5339. NEWSLETTER 4884. BANQUET EXPENSES 3132. SUPPLIES 2834. LICENSES & PERMITS 1114.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02054072
IRS990/TotalAssetsEOYAmt02086036
IRS990/TotalAssetsGrp/BOYAmt02054072
IRS990/TotalAssetsGrp/EOYAmt02086036
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt048674
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693579
IRS990/TotalGrossUBIAmt025254
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02054072
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02086036
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0430128
IRS990/TotalReportableCompFromOrgAmt022470
IRS990/TotalRevenueGrp/ExclusionAmt0285076
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0366539
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0725543
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt025254
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02054072
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02086036
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0454404248
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE LAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09374339327
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 598
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0316181501
ReturnHeader/Filer/PhoneNum09374339327
ReturnHeader/Filer/USAddress/AddressLine1Txt05700 KENTSHIRE DRIVE
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454404248
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311360680
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POHLMAN & TALMAGE CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03445 SOUTH DIXIE DRIVE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045439
ReturnHeader/PreparerPersonGrp/PhoneNum09372973735
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA JACOBS
ReturnHeader/ReturnTs02016-11-10T10:16:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.00$2.52$1.54$1.41$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$1.09$1.12$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.00$2.30$1.02$0.89$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$0.51$0.66$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$0.82$0.79$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.00$2.26$0.84$0.85$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.00$2.27$0.83$0.77$0.06
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$0.86$0.73$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.73$0.69$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.77$0.70$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.00$1.95$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.00$1.96$0.59