Civic Intelligence

American Legion Dewey Howlett Post 103

990 • Fiscal year 2016 • EIN 34-0651675

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 21, 2016

PO Box 22Ashtabula, OH 44005-0022

(440) 964-7485

Siviq Scores

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

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.29x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-6.6%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$4,800

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Asset Growth

10th percentile

-7.2%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-1.7%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$298,313

Down $23,114 (-7.2%) from 2015

Net Assets

Down

$219,236

Down $17,896 (-7.5%) from 2015

Liabilities

Down

$79,077

Down $5,218 (-6.2%) from 2015

Revenue

Down

$270,374

Down $4,682 (-1.7%) from 2015

Expenses

Down

$288,270

Down $7,857 (-2.7%) from 2015

Net Income

Up

-$17,896

Up $3,175 (+15%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $228,523Liabilities 2011: $0Net Assets 2011: $228,5232011Assets 2012: $277,988Liabilities 2012: $97,139Net Assets 2012: $180,8492012Assets 2013: $298,295Liabilities 2013: $93,495Net Assets 2013: $204,8002013Assets 2014: $347,428Liabilities 2014: $89,225Net Assets 2014: $258,2032014Assets 2015: $321,427Liabilities 2015: $84,295Net Assets 2015: $237,1322015Assets 2016: $298,313Liabilities 2016: $79,077Net Assets 2016: $219,2362016Assets 2017: $313,501Liabilities 2017: $73,526Net Assets 2017: $239,9752017Assets 2018: $283,956Liabilities 2018: $67,647Net Assets 2018: $216,3092018Assets 2019: $392,816Liabilities 2019: $60,642Net Assets 2019: $332,1742019Assets 2020: $330,857Liabilities 2020: $53,114Net Assets 2020: $277,7432020Assets 2021: $361,772Liabilities 2021: $48,974Net Assets 2021: $312,7982021Assets 2022: $414,786Liabilities 2022: $41,543Net Assets 2022: $373,2432022Assets 2023: $506,317Liabilities 2023: $34,068Net Assets 2023: $472,2492023Assets 2024: $431,171Liabilities 2024: $26,640Net Assets 2024: $404,5312024

Highlighted filing

2016

Assets$298,313
Liabilities$79,077
Net Assets$219,236

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $227,9822011Expenses 2012: $245,9372012Expenses 2013: $216,7752013Revenue 2014: $300,045Expenses 2014: $246,642Net Income 2014: $53,4032014Revenue 2015: $275,056Expenses 2015: $296,127Net Income 2015: -$21,0712015Revenue 2016: $270,374Expenses 2016: $288,270Net Income 2016: -$17,8962016Revenue 2017: $333,254Expenses 2017: $312,515Net Income 2017: $20,7392017Revenue 2018: $270,303Expenses 2018: $293,969Net Income 2018: -$23,6662018Revenue 2019: $410,592Expenses 2019: $294,727Net Income 2019: $115,8652019Revenue 2020: $350,207Expenses 2020: $404,638Net Income 2020: -$54,4312020Revenue 2021: $400,290Expenses 2021: $365,235Net Income 2021: $35,0552021Revenue 2022: $502,633Expenses 2022: $442,188Net Income 2022: $60,4452022Revenue 2023: $748,569Expenses 2023: $649,927Net Income 2023: $98,6422023Revenue 2024: $623,884Expenses 2024: $686,156Net Income 2024: -$62,2722024

Highlighted filing

2016

Revenue$270,374
Expenses$288,270
Net Income-$17,896
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 21, 2016
Return Version
2015v2.1
Gross Receipts
$1,650,517
Mission and Program Overview

Mission

Veteran's organization bar & clubroom activity for the promotion of patriotism & to support various local/natl charities

Veteran's organization bar and clubroom activity for the promotion of patriotism & social welfare among veterans. Support of various local & national charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$229,060$221,276▼ $7,784
Rtn Earn Endowment Incm Other Fnds$237,132$219,236▼ $17,896
Cash and Non-Interest-Bearing Accounts$67,931$38,374▼ $29,557
Savings and Temporary Cash Investments$23,659$37,952▲ $14,293
Inventories for Sale or Use$777$711▼ $66
Total Assets$321,427$298,313▼ $23,114
Liabilities
Mortgage Notes Payable Secured by Investment Property$84,295$79,077▼ $5,218
Total Liabilities$84,295$79,077▼ $5,218
Net Assets / Fund Balance
Total Net Assets Fund Balance$237,132$219,236▼ $17,896
Total Liabilities and Net Assets / Fund Balance$321,427$298,313▼ $23,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$220,091$289,051-
Equipment$1,185$124,379-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James SimonFinance OfcrPT$4,800$4,800
Gary PetrochelloAdjutantPT$4,400$4,400

Board Members and Trustees

NameTitle
Bill CarrollBoard Member
Charles BlackwellBoard Member
Frank BaldwinBoard Member
Harold MillerBoard Member
Jay GoudyBoard Member
John StarkBoard Member
Ray ThomasBoard Member
Carl Didonato1st Vice
Len Jury2nd Vice
Dave BurchChaplin
John DidonatoCommander
John SmithSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$60,619
Program Service Revenue
$0
Investment Income
$19
Other Revenue
$209,736
All Other Contributions
$18,083
Change in Net Assets
$-17,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$110,822
Other Expenses$102,464
Grants and Similar Amounts Paid$74,984
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,244$0$0$91,244
Grants to Domestic Orgs$74,984--$74,984
Occupancy$45,803$0$0$45,803
Depreciation Depletion$12,548$0$0$12,548
Payroll Taxes$10,378$0$0$10,378
All Other Expenses$10,167$0$0$10,167
Current Officers, Directors, Trustees, and Key Employees$9,200$0$0$9,200
Interest$6,753$0$0$6,753
Fees for Services Accounting$5,510$0$0$5,510
Insurance$4,514$0$0$4,514
Other Expenses$2,498$0$0$2,498
Office Expenses$2,283$0$0$2,283
Travel$12$0$0$12
Total Functional Expenses$288,270$0$0$288,270
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Legion DeptDelaware, OH-Charity$34,519
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,287,295
Gaming Direct Expenses$1,145,484
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Dewey Howlett Post 103
EIN
34-0651675
Phone
4409647485
Address
PO BOX 22, ASHTABULA, OH 44005-0022

Signing Officer

Name
James Simon
Title
Finance Officer
Phone
4409647485
Signed
2016-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Simon
Formed
1922
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
0
Employees
12
Volunteers
140

Preparer

Firm
Ginas Bookkeeping & Consulting LLC
Address
517 W Prospect Rd Suite A, Ashtabula, OH 44004
Preparer
Gina Bertone Ea
Phone
4409928091
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Acct reviews with fin ofcr who then reviews with board

Pt VI, Line 19

Available to the public by request

Pt VI, Line 6

MEMBERS ONLY

Pt VI, Line 7A

All members vote on the gov board

Pt VI, Line 7B

Decisions of gov body are subject to member approval

Form 990EZ, Part I, Line 8

MISC INCOME

Form 990EZ, Part I, Line 16

Charitable Distributions - Detail Attached

Form 990EZ, Part I, Line 16

Other Expenses - See Attached Stmt #3

Form 990EZ, Part I, Line 16

Membership Dues Expenses

Form 990, Part IX, Line 24E

Entertainment 10167. 10167. 0. 0.

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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt082
IRS990/OtherExpensesGrp/ProgramServicesAmt12037
IRS990/OtherExpensesGrp/ProgramServicesAmt210257
IRS990/OtherExpensesGrp/ProgramServicesAmt32498
IRS990/OtherExpensesGrp/TotalAmt082
IRS990/OtherExpensesGrp/TotalAmt12037
IRS990/OtherExpensesGrp/TotalAmt210257
IRS990/OtherExpensesGrp/TotalAmt32498
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0HALL RENTAL
IRS990/OtherRevenueMiscGrp/Desc1MISC
IRS990/OtherRevenueMiscGrp/Desc2ATM FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01750
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1196
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2318
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01750
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1196
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2318
IRS990/OtherRevenueTotalAmt02264
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt091244
IRS990/OtherSalariesAndWagesGrp/TotalAmt091244
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010378
IRS990/PayrollTaxesGrp/TotalAmt010378
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES SIMON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt052752
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt056755
IRS990/PYInvestmentIncomeAmt09
IRS990/PYOtherExpensesAmt0135428
IRS990/PYOtherRevenueAmt0222295
IRS990/PYRevenuesLessExpensesAmt0-21071
IRS990/PYSalariesCompEmpBnftPaidAmt0103944
IRS990/PYTotalExpensesAmt0296127
IRS990/PYTotalRevenueAmt0275056
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-17896
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt031067
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0237132
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0219236
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037952
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0220091
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0289051
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0509142
IRS990ScheduleD/EquipmentGrp/BookValueAmt01185
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0124379
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0125564
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0221276
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt074984
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01098871
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01098871
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01145484
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01287295
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01287295
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0141811
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt046613
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt046613
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerCompensationAmt016269
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0SUE MASON
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL MANAGER
IRS990ScheduleG/GamingOtherFacilityPct00.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0SUE MASON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01807 WEST 19TH ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ASHTABULA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd044004
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt034519
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AMERICAN LEGION DEPT
IRS990ScheduleI/RecipientTable/RecipientEIN0020692968
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0OF OH CHARITIES
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DELAWARE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043015
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc00
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REQUIRED PERCENTAGE OF GIVING TO OUR 501C3 ORGANIZATION, THE AL OH DEPT
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1OF CHARITIES IS CALCULATED & PAID FROM GAMING ACCT ONLY & REPORTED
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2TO OH ATTORNEY GENERAL ON AN ANNUAL BASIS. ALL NON MANDATORY GIVING
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt3TO VARIOUS LOCAL ORGANIZATIONS & CHARITY RELATED TRAVEL IS PAID FROM THE CHARITY ACCT ESTABLISHED FOR THIS PURPOSE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt I Line 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCT REVIEWS WITH FIN OFCR WHO THEN REVIEWS WITH BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE TO THE PUBLIC BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ONLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS VOTE ON THE GOV BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DECISIONS OF GOV BODY ARE SUBJECT TO MEMBER APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Charitable Distributions - Detail Attached
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Other Expenses - See Attached Stmt #3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Membership Dues Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ENTERTAINMENT 10167. 10167. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.31$0.27$4.05$6.24$6.86$0.62
2023Detailed filing. Detailed filing data is available for this year.$5.06$0.34$4.72$7.49$6.50$0.99
2022Detailed filing. Detailed filing data is available for this year.$4.15$0.42$3.73$5.03$4.42$0.60
2021Detailed filing. Detailed filing data is available for this year.$3.62$0.49$3.13$4.00$3.65$0.35
2020Detailed filing. Detailed filing data is available for this year.$3.31$0.53$2.78$3.50$4.05$0.54
2019Detailed filing. Detailed filing data is available for this year.$3.93$0.61$3.32$4.11$2.95$1.16
2018Detailed filing. Detailed filing data is available for this year.$2.84$0.68$2.16$2.70$2.94$0.24
2017Detailed filing. Detailed filing data is available for this year.$3.14$0.74$2.40$3.33$3.13$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.98$0.79$2.19$2.70$2.88$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.21$0.84$2.37$2.75$2.96$0.21
2014Detailed filing. Detailed filing data is available for this year.$3.47$0.89$2.58$3.00$2.47$0.53
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.93$2.05$2.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.97$1.81$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.00$2.29$2.28