Civic Intelligence

American Legion Post 338

990EZ • Fiscal year 2014 • EIN 34-6554879

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 23, 2015

PO Box 351Bradner, OH 43406

(419) 435-8541

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.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

34th percentile

-6.6%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

24th percentile

-7.7%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-8.7%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$113,759

Down $9,461 (-7.7%) from 2013

Net Assets

Down

$112,606

Down $9,459 (-7.7%) from 2013

Liabilities

Down

$1,153

Down $2 (-0.2%) from 2013

Revenue

Down

$143,030

Down $13,612 (-8.7%) from 2013

Expenses

Down

$152,489

Down $2,050 (-1.3%) from 2013

Net Income

Down

-$9,459

Down $11,562 (-550%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $121,018Liabilities 2012: $1,056Net Assets 2012: $119,9622012Assets 2013: $123,220Liabilities 2013: $1,155Net Assets 2013: $122,0652013Assets 2014: $113,759Liabilities 2014: $1,153Net Assets 2014: $112,6062014Assets 2015: $104,168Liabilities 2015: $908Net Assets 2015: $103,2602015Assets 2016: $93,187Liabilities 2016: $1,700Net Assets 2016: $91,4872016Assets 2017: $74,996Liabilities 2017: $1,860Net Assets 2017: $73,1362017Assets 2018: $77,767Liabilities 2018: $567Net Assets 2018: $77,2002018Assets 2019: $76,925Liabilities 2019: $883Net Assets 2019: $76,0422019Assets 2020: $57,538Liabilities 2020: $16,176Net Assets 2020: $41,3622020Assets 2021: $68,373Liabilities 2021: $858Net Assets 2021: $67,5162021Assets 2022: $55,244Liabilities 2022: $1,378Net Assets 2022: $53,8662022Assets 2023: $96,366Liabilities 2023: $1,081Net Assets 2023: $95,2852023Assets 2024: $106,486Liabilities 2024: $1,378Net Assets 2024: $105,1082024

Highlighted filing

2014

Assets$113,759
Liabilities$1,153
Net Assets$112,606

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $163,368Expenses 2012: $154,898Net Income 2012: $8,4702012Revenue 2013: $156,642Expenses 2013: $154,539Net Income 2013: $2,1032013Revenue 2014: $143,030Expenses 2014: $152,489Net Income 2014: -$9,4592014Revenue 2015: $134,306Expenses 2015: $143,652Net Income 2015: -$9,3462015Revenue 2016: $193,601Expenses 2016: $205,374Net Income 2016: -$11,7732016Revenue 2017: $173,936Expenses 2017: $192,287Net Income 2017: -$18,3512017Revenue 2018: $195,382Expenses 2018: $188,340Net Income 2018: $7,0422018Revenue 2019: $138,464Expenses 2019: $142,599Net Income 2019: -$4,1352019Revenue 2020: $122,360Expenses 2020: $156,991Net Income 2020: -$34,6312020Revenue 2021: $183,755Expenses 2021: $170,601Net Income 2021: $13,1542021Revenue 2022: $166,956Expenses 2022: $180,605Net Income 2022: -$13,6492022Revenue 2023: $242,070Expenses 2023: $200,651Net Income 2023: $41,4192023Revenue 2024: $284,760Expenses 2024: $274,936Net Income 2024: $9,8242024

Highlighted filing

2014

Revenue$143,030
Expenses$152,489
Net Income-$9,459
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 23, 2015
Return Version
2014v5.0
Gross Receipts
$143,030
Mission and Program Overview

Mission

War veterans organization - to provide certain services to war veterans and their families and to promote fellowship among its members.

Program Services

DescriptionGrantsExpenses
WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.--
WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL O'DONNELLCommander-$0--
PAUL WALTERSTrustee-$0--
MICHAEL MCDOLE1st Vice-$0--
FRANK TYSONAdjutant-$0--
LEONA THOMASFinance-$0--
JOHN KOHLTrustee-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 338
EIN
34-6554879
Address
PO BOX 351, BRADNER, OH 43406

Signing Officer

Name
MICHAEL O'DONNELL
Title
Financial Officer
Signed
2015-06-23

Preparer

Firm
FRUTH & COMPANY PLL CPA'S
Address
PO BOX 854, FOSTORIA, OH 44830-0854
Preparer
Donald S Yarris CPA
Phone
4194358541
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Miscellaneous income 6,102 flags and emblems 1,573 total 7,675

Form 990-ez, Part I, Line 16

Expenses advertising 168 cash over and short -8 miscellaneous expenses 401 taxes - real estate 1,778 taxes - state sales 5,705 sanitation 1,341 repairs & maintenance 3,357 licenses 1,843 donations/contributions 10,595 dues 3,693 flags/emblems 1,297 office expenses 1,281 contributions - boys/girl 1,800 insurance 3,843 hall cleaning 375 bingo expense 4,874 memorial services 85 cablevision 1,398 supplies 35,651 printing & postage 594 bad debt -13 taxes - other 25 non-investment depreciation 9,488 total 89,571

Form 990-ez, Part II, Line 24

Inventories for sale or use 2,691 2,441 buildings 128,271 128,271 less accumulated depreciation 92,884 96,974 leasehold imp. 102,948 102,948 less accumulated depreciation 48,741 52,315 equipment 35,568 41,410 less accumulated depreciation 32,666 34,481 furniture & fixtures 22,313 22,313 less accumulated depreciation 22,129 22,140 workers compensation deposit 211 211 total 95,582 91,684

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,155 1,153

Form 990-ez, Part III

War veterans organization - to provide certain services to war veterans and their families and to promote fellowship among its members.

Form 990-ez, Part III, Line 31

War veterans organization - to provide certain services to war veterans and their families and to promote fellowship among its members.

Raw XML Appendix119 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FRUTH & CO PLL
IRS990EZ/BooksInCareOfDetail/PhoneNum04194358541
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0601 PARKWAY DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FOSTORIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044830
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027638
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022075
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09219
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9459
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03855
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0123220
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0113759
IRS990EZ/GrossReceiptsAmt0143030
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03820
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0122065
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0112606
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0122065
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0112606
IRS990EZ/OccupancyRentUtltsAndMaintAmt016455
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL O'DONNELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PAUL WALTERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL MCDOLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3FRANK TYSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LEONA THOMAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN KOHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21ST VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt095582
IRS990EZ/OtherAssetsTotalDetail/EOYAmt091684
IRS990EZ/OtherExpensesTotalAmt089571
IRS990EZ/OtherRevenueTotalAmt07675
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990EZ/ProgramServiceRevenueAmt0122316
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt042608
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01155
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01153
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0152489
IRS990EZ/TotalRevenueAmt0143030
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 6,102 FLAGS AND EMBLEMS 1,573 TOTAL 7,675
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 168 CASH OVER AND SHORT -8 MISCELLANEOUS EXPENSES 401 TAXES - REAL ESTATE 1,778 TAXES - STATE SALES 5,705 SANITATION 1,341 REPAIRS & MAINTENANCE 3,357 LICENSES 1,843 DONATIONS/CONTRIBUTIONS 10,595 DUES 3,693 FLAGS/EMBLEMS 1,297 OFFICE EXPENSES 1,281 CONTRIBUTIONS - BOYS/GIRL 1,800 INSURANCE 3,843 HALL CLEANING 375 BINGO EXPENSE 4,874 MEMORIAL SERVICES 85 CABLEVISION 1,398 SUPPLIES 35,651 PRINTING & POSTAGE 594 BAD DEBT -13 TAXES - OTHER 25 NON-INVESTMENT DEPRECIATION 9,488 TOTAL 89,571
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVENTORIES FOR SALE OR USE 2,691 2,441 BUILDINGS 128,271 128,271 LESS ACCUMULATED DEPRECIATION 92,884 96,974 LEASEHOLD IMP. 102,948 102,948 LESS ACCUMULATED DEPRECIATION 48,741 52,315 EQUIPMENT 35,568 41,410 LESS ACCUMULATED DEPRECIATION 32,666 34,481 FURNITURE & FIXTURES 22,313 22,313 LESS ACCUMULATED DEPRECIATION 22,129 22,140 WORKERS COMPENSATION DEPOSIT 211 211 TOTAL 95,582 91,684
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,155 1,153
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WAR VETERANS ORGANIZATION - TO PROVIDE CERTAIN SERVICES TO WAR VETERANS AND THEIR FAMILIES AND TO PROMOTE FELLOWSHIP AMONG ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL O'DONNELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 338
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0346554879
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 351
ReturnHeader/Filer/USAddress/CityNm0BRADNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043406
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341323165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRUTH & COMPANY PLL CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 854
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0448300854
ReturnHeader/PreparerPersonGrp/PhoneNum04194358541
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD S YARRIS CPA
ReturnHeader/ReturnTs02015-06-23T07:53:38-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)19 • <$500k nonprofits