Civic Intelligence

American Legion Homer Lawson Post 653

990 • Fiscal year 2016 • EIN 31-6181515

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 30, 2017

Organization Profile
815 Gregg StreetWashington Ch, OH 43160

(740) 335-2820

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 2016

Liabilities / Revenue

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-16%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

-$323

Down $884 (-158%) from 2015

Net Assets

Down

-$323

Down $884 (-158%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin22nd percentile

Revenue

Down

$7,858

Down $1,528 (-16%) from 2015

Expenses

Down

$8,742

Down $1,803 (-17%) from 2015

Net Income

Up

-$884

Up $275 (+24%) from 2015

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$4.0K$2.0K$0-$2.0KAssets 2011: $3,647Liabilities 2011: $0Net Assets 2011: $3,6472011Assets 2012: $3,710Liabilities 2012: $0Net Assets 2012: $3,7102012Assets 2013: $1,640Liabilities 2013: $0Net Assets 2013: $1,6402013Assets 2014: $1,720Liabilities 2014: $0Net Assets 2014: $1,7202014Assets 2015: $561Liabilities 2015: $0Net Assets 2015: $5612015Assets 2016: -$323Liabilities 2016: $0Net Assets 2016: -$3232016

Highlighted filing

2016

Assets-$323
Liabilities$0
Net Assets-$323
Open 2016 Filing

Operations Trend

Revenue Growth23rd percentile

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

$15K$10K$5.0K$0-$5.0KExpenses 2011: $10,0992011Expenses 2012: $9,7962012Revenue 2013: $6,491Expenses 2013: $8,561Net Income 2013: -$2,0702013Revenue 2014: $8,380Expenses 2014: $8,300Net Income 2014: $802014Revenue 2015: $9,386Expenses 2015: $10,545Net Income 2015: -$1,1592015Revenue 2016: $7,858Expenses 2016: $8,742Net Income 2016: -$8842016

Highlighted filing

2016

Revenue$7,858
Expenses$8,742
Net Income-$884
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 30, 2017
Return Version
2016v3.0
Gross Receipts
$7,858
Mission and Program Overview

Mission

Social club serving military men & women

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$561$-323▼ $884
Rtn Earn Endowment Incm Other Fnds$561$-323▼ $884
Total Assets$561$-323▼ $884
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$561$-323▼ $884
Total Liabilities and Net Assets / Fund Balance$561$-323▼ $884
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
James PollardCommander
Kevin TerrySecretary
Charles HarrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,858
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-884
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$2,276
Other Expenses---$517
Total Functional Expenses$0$0$0$8,742
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
31-6181515
Address
815 GREGG STREET, WASHINGTON CH, OH 43160
Doing Business As
American Legion

Signing Officer

Name
Charles Harris
Title
Treasurer
Signed
2017-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Pollard
Voting Board Members
25
Independent Board Members
25
Employees
0

Preparer

Firm
MOSSBARGER & SMITHSON CPA'S
Address
1101 COLUMBUS AVE, WASHINGTON COURT HOU, OH 43160-1652
Preparer
Brenda Mossbarger
Phone
7403352820
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Telephone 512 0 0 legion cards 433 0 0 service charge 403 0 0 water 394 0 0 cash paid outs 253 0 0 taxes 108 0 0 supplies 88 0 0 donations 65 0 0 miscellaneous 20 0 0 total 2,276 0 0”

Raw XML Appendix219 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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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SOCIAL CLUB SERVING MILITARY MEN & WOMEN
IRS990/AllOtherExpensesGrp/TotalAmt02276
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0CHARLES HARRIS
IRS990/BooksInCareOfDetail/PhoneNum07403352820
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01101 COLUMBUS AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON COURT HOUSE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043160
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IRS990/ConflictOfInterestPolicyInd0false
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt08742
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt07858
IRS990/CYRevenuesLessExpensesAmt0-884
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt08742
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07858
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SOCIAL CLUB SERVING MILITARY MEN.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0AMERICAN LEGION
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES POLLARD
IRS990/Form990PartVIISectionAGrp/PersonNm1KEVIN TERRY
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES HARRIS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt025
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt07858
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt025
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SOCIAL CLUB SERVING MILITARY MEN & WOMEN
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0561
IRS990/NetAssetsOrFundBalancesEOYAmt0-323
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0MERCHANDISE
IRS990/OtherExpensesGrp/Desc1GAS
IRS990/OtherExpensesGrp/Desc2ELECTRIC
IRS990/OtherExpensesGrp/Desc3SALES TAX
IRS990/OtherExpensesGrp/TotalAmt03150
IRS990/OtherExpensesGrp/TotalAmt11402
IRS990/OtherExpensesGrp/TotalAmt21397
IRS990/OtherExpensesGrp/TotalAmt3517
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES POLLARD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07345
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1513
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07345
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1513
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt010545
IRS990/PYProgramServiceRevenueAmt09386
IRS990/PYRevenuesLessExpensesAmt0-1159
IRS990/PYTotalExpensesAmt010545
IRS990/PYTotalRevenueAmt09386
IRS990/ReconcilationRevenueExpnssAmt0-884
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0561
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-323
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TELEPHONE 512 0 0 LEGION CARDS 433 0 0 SERVICE CHARGE 403 0 0 WATER 394 0 0 CASH PAID OUTS 253 0 0 TAXES 108 0 0 SUPPLIES 88 0 0 DONATIONS 65 0 0 MISCELLANEOUS 20 0 0 TOTAL 2,276 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0561
IRS990/TotalAssetsEOYAmt0-323
IRS990/TotalAssetsGrp/BOYAmt0561
IRS990/TotalAssetsGrp/EOYAmt0-323
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt08742
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0561
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-323
IRS990/TotalProgramServiceRevenueAmt07858
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07858
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0561
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0-323
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0815 GREGG STREET
IRS990/USAddress/CityNm0WASHINGTON COURT HOUSE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043160
IRS990/VotingMembersGoverningBodyCnt025
IRS990/VotingMembersIndependentCnt025
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES HARRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HOMER LAWSON POST 653
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0316181515
ReturnHeader/Filer/USAddress/AddressLine1Txt0815 GREGG STREET
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON CH
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ReturnHeader/Filer/USAddress/ZIPCd043160
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON COURT HOU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431601652
ReturnHeader/PreparerPersonGrp/PhoneNum07403352820
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA MOSSBARGER
ReturnHeader/ReturnTs02017-07-03T10:56:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
-$323
Liabilities
$0
Net assets
-$323
Revenue
$7,858
Expenses
$8,742
Net income
-$884
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$7.86$8.74$0.88
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$9.39$10.5$1.16
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$8.38$8.30$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$6.49$8.56$2.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$0.00$3.71$9.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$0.00$3.65$10.1