Civic Intelligence

American Legion Al Post 0008 Spirit of 76

990 • Fiscal year 2013 • EIN 34-1510371

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

518 S Main Street44090

(440) 647-6334

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

76th percentile

0.06x

Higher debt load relative to revenue than 76% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

6th percentile

-55%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

22nd percentile

-9.0%

Faster asset growth than 22% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$385,877

Down $38,073 (-9.0%) from 2012

Net Assets

Down

$381,982

Down $38,580 (-9.2%) from 2012

Liabilities

Up

$3,895

Up $507 (+15%) from 2012

Revenue

$69,896

No earlier filing loaded for comparison.

Expenses

Down

$108,476

Down $2,189 (-2.0%) from 2012

Net Income

-$38,580

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $476,656Liabilities 2011: $25,599Net Assets 2011: $451,0572011Assets 2012: $423,950Liabilities 2012: $3,388Net Assets 2012: $420,5622012Assets 2013: $385,877Liabilities 2013: $3,895Net Assets 2013: $381,9822013Assets 2014: $355,068Liabilities 2014: $2,513Net Assets 2014: $352,5552014Assets 2020: $469,931Liabilities 2020: $2,268Net Assets 2020: $467,6632020Assets 2021: $553,153Liabilities 2021: $2,167Net Assets 2021: $550,9862021Assets 2022: $673,969Liabilities 2022: $1,805Net Assets 2022: $672,1642022Assets 2023: $874,262Liabilities 2023: $0Net Assets 2023: $874,2622023Assets 2024: $1,140,226Liabilities 2024: $2,265Net Assets 2024: $1,137,9612024

Highlighted filing

2013

Assets$385,877
Liabilities$3,895
Net Assets$381,982

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $114,0302011Expenses 2012: $110,6652012Revenue 2013: $69,896Expenses 2013: $108,476Net Income 2013: -$38,5802013Revenue 2014: $98,423Expenses 2014: $127,850Net Income 2014: -$29,4272014Revenue 2020: $163,097Expenses 2020: $110,802Net Income 2020: $52,2952020Revenue 2021: $247,471Expenses 2021: $164,148Net Income 2021: $83,3232021Revenue 2022: $354,454Expenses 2022: $233,276Net Income 2022: $121,1782022Revenue 2023: $472,315Expenses 2023: $270,217Net Income 2023: $202,0982023Revenue 2024: $627,994Expenses 2024: $364,295Net Income 2024: $263,6992024

Highlighted filing

2013

Revenue$69,896
Expenses$108,476
Net Income-$38,580
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$371,056
Mission and Program Overview

Mission

Charitable Social Organization Which Promotes Community Giving and Social Interaction

Social/charitable organization which promotes community giving and social interaction

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$420,562$381,982▼ $38,580
Land, Buildings, and Equipment, Net$274,928$258,344▼ $16,584
Savings and Temporary Cash Investments$107,091$95,756▼ $11,335
Cash and Non-Interest-Bearing Accounts$31,291$22,456▼ $8,835
Inventories for Sale or Use$10,640$9,321▼ $1,319
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$423,950$385,877▼ $38,073
Other Assets Total-$0-
Liabilities
Other Liabilities$3,388$3,895▲ $507
Total Liabilities$3,388$3,895▲ $507
Net Assets / Fund Balance
Total Net Assets Fund Balance$420,562$381,982▼ $38,580
Total Liabilities and Net Assets / Fund Balance$423,950$385,877▼ $38,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$210,491$242,751$453,242
Equipment$13,853$105,844$119,697
Land$34,000-$34,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
James BerarducciTrustee
James SmithTrustee
John KristoffTrustee
Thomas Wladyka2nd Vice
Gilbert ColeAdjutant
Emory KingCommander
Gary ThompsonFin Officer
Duane KreilachIst Vice
Revenue and Support

Revenue Composition

Contributions and Grants
$15,689
Program Service Revenue
$0
Investment Income
$432
Other Revenue
$53,775
All Other Contributions
$3,368
Change in Net Assets
$-38,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,476
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
Occupancy---$41,305
Depreciation Depletion---$16,584
All Other Expenses---$13,277
Office Expenses---$4,336
Other Expenses---$4,228
Insurance---$4,184
Fees for Services Accounting---$2,600
Advertising---$1,726
Total Functional Expenses$0$0$0$108,476
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$210,114
Gaming Direct Expenses$68,794
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld/accrued$3,449
Sales Tax$446
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No formal review was or will be conducted

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents are made available to the public for inspection

Filing and Contact Details

Filer

EIN
34-1510371
Phone
4406476334

Signing Officer

Name
Gary Thompson
Title
Fin Officer-15
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Thompson
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
0
Employees
8
Volunteers
31

Preparer

Preparer
Connie Johnson
Phone
4406473822
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

ALDOC-MEMBERSHIP/DONATIONS: Column (A) - Total = $3246; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK SERVICE FEES: Column (A) - Total = $151; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CASH OVER/SHORT: Column (A) - Total = $827; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CLEANING/LAUNDRY: Column (A) - Total = $2110; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FUNERAL/FLAGS/WREATHS: Column (A) - Total = $1539; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERS-AWARDS/RECOGNITIONS: Column (A) - Total = $373; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OFFICE EQUIP LEASE: Column (A) - Total = $260; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $1102; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SECURITY SERVICE: Column (A) - Total = $868; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE/INTERNET: Column (A) - Total = $2801; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML AppendixShowing 400 of 427 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/PYRevenuesLessExpensesAmt0-30495
IRS990/PYTotalExpensesAmt0110665
IRS990/PYTotalRevenueAmt080170
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-38580
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02225
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0420562
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0381982
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0107091
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095756
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0210491
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0242751
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0453242
IRS990ScheduleD/EquipmentGrp/BookValueAmt013853
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0105844
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0119697
IRS990ScheduleD/LandGrp/BookValueAmt034000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt034000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03449
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1446
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD/ACCRUED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0258344
IRS990ScheduleD/TotalLiabilityAmt03895
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt068794
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0158425
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt051689
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0210114
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0141320
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt045899
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt068794
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt022895
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ROBERT ZEITER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10518 S MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/City0WELLINGTON
IRS990ScheduleG/PersonsWithBooksUSAddress/State0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode044090
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO FORMAL REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FOR INSPECTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALDOC-MEMBERSHIP/DONATIONS: Column (A) - Total = $3246; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK SERVICE FEES: Column (A) - Total = $151; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CASH OVER/SHORT: Column (A) - Total = $827; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CLEANING/LAUNDRY: Column (A) - Total = $2110; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUNERAL/FLAGS/WREATHS: Column (A) - Total = $1539; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEMBERS-AWARDS/RECOGNITIONS: Column (A) - Total = $373; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OFFICE EQUIP LEASE: Column (A) - Total = $260; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage and Shipping: Column (A) - Total = $1102; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SECURITY SERVICE: Column (A) - Total = $868; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TELEPHONE/INTERNET: Column (A) - Total = $2801; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0423950
IRS990/TotalAssetsEOYAmt0385877
IRS990/TotalAssetsGrp/BOYAmt0423950
IRS990/TotalAssetsGrp/EOYAmt0385877
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015689
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0108476
IRS990/TotalGrossUBIAmt051550
IRS990/TotalLiabilitiesBOYAmt03388
IRS990/TotalLiabilitiesEOYAmt03895
IRS990/TotalLiabilitiesGrp/BOYAmt03388
IRS990/TotalLiabilitiesGrp/EOYAmt03895
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0420562
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0381982
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02657
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt069896
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt051550
IRS990/TotalVolunteersCnt031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0423950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0385877
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1044408 ST RT 162
IRS990/USAddress/City0WELLINGTON
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode044090
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A

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