Civic Intelligence

American Legion Post 407

990 • Fiscal year 2018 • EIN 34-6607323

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

Refreshing map…

49 Black DrDoylestown, OH 44230

(330) 658-9877

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.00x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

75th percentile

8.0%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

3.7%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$424,961

Up $50,624 (+14%) from 2016

Net Assets

Up

$424,961

Up $50,624 (+14%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$187,000

Up $4,327 (+2.4%) from 2016

Expenses

Up

$158,774

Up $10,915 (+7.4%) from 2016

Net Income

Down

$28,226

Down $6,588 (-19%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $295,078Liabilities 2010: $6,686Net Assets 2010: $288,3922010Assets 2011: $311,554Liabilities 2011: $1,420Net Assets 2011: $310,1342011Assets 2013: $321,732Liabilities 2013: $0Net Assets 2013: $321,7322013Assets 2014: $339,310Liabilities 2014: $0Net Assets 2014: $339,3102014Assets 2015: $380,825Liabilities 2015: $0Net Assets 2015: $380,8252015Assets 2016: $374,337Liabilities 2016: $0Net Assets 2016: $374,3372016Assets 2018: $424,961Liabilities 2018: $0Net Assets 2018: $424,9612018Assets 2019: $447,445Liabilities 2019: $0Net Assets 2019: $447,4452019Assets 2020: $450,244Liabilities 2020: $0Net Assets 2020: $450,2442020Assets 2021: $469,853Liabilities 2021: $0Net Assets 2021: $469,8532021

Highlighted filing

2018

Assets$424,961
Liabilities$0
Net Assets$424,961

Operations Trend

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

$200K$150K$100K$50K$0Expenses 2010: $139,1602010Expenses 2011: $137,4542011Revenue 2013: $141,103Expenses 2013: $125,684Net Income 2013: $15,4192013Revenue 2014: $159,929Expenses 2014: $142,351Net Income 2014: $17,5782014Revenue 2015: $192,250Expenses 2015: $150,735Net Income 2015: $41,5152015Revenue 2016: $182,673Expenses 2016: $147,859Net Income 2016: $34,8142016Revenue 2018: $187,000Expenses 2018: $158,774Net Income 2018: $28,2262018Revenue 2019: $192,171Expenses 2019: $169,687Net Income 2019: $22,4842019Revenue 2020: $118,463Expenses 2020: $115,664Net Income 2020: $2,7992020Revenue 2021: $135,707Expenses 2021: $116,098Net Income 2021: $19,6092021

Highlighted filing

2018

Revenue$187,000
Expenses$158,774
Net Income$28,226
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$345,941
Mission and Program Overview

Mission

Promote american and veteran ideals,family, and support in community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$390,089$424,961▲ $34,872
Land, Buildings, and Equipment, Net$333,996$317,731▼ $16,265
Cash and Non-Interest-Bearing Accounts$56,389$104,028▲ $47,639
Inventories for Sale or Use$3,120$3,202▲ $82
Savings and Temporary Cash Investments-$0-
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$393,505$424,961▲ $31,456
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,416--
Total Liabilities$3,416$0▼ $3,416
Net Assets / Fund Balance
Total Net Assets Fund Balance$390,089$424,961▲ $34,872
Total Liabilities and Net Assets / Fund Balance$393,505$424,961▲ $31,456

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$165,117$380,877$545,994
Other Land Buildings$102,221$3,703$58,691
Equipment$9,471$42,154$51,625
Leasehold Improvements$17,443$11,730$29,173
Land$23,479--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ed Davidson2nd Vice
Jim WoodfordAdjutant
Brian PelfreyCommander
Walter SmithTreasurer
Frank YarosVice
Revenue and Support

Revenue Composition

Contributions and Grants
$32,226
Program Service Revenue
$6,026
Investment Income
$0
Other Revenue
$148,748
Change in Net Assets
$28,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$74,233
Other Expenses$66,428
Grants and Similar Amounts Paid$18,113
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$67,526-$67,526
Occupancy$8,543$21,159-$29,702
Grants to Domestic Orgs$18,113--$18,113
Depreciation Depletion-$15,270-$15,270
Insurance$3,597$3,598-$7,195
Payroll Taxes-$6,707-$6,707
Office Expenses$4,466--$4,466
Fees for Services Accounting-$1,825-$1,825
All Other Expenses$1,073--$1,073
Fees for Services Legal-$571-$571
Other Expenses$550--$550
Advertising-$510-$510
Total Functional Expenses$41,608$117,166$0$158,774
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$125,996
Gaming Direct Expenses$78,224
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

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

officer to review

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Post 407
EIN
34-6607323
Phone
3306589877
Address
49 BLACK DR, DOYLESTOWN, OH 44230

Signing Officer

Name
Walter Smith
Title
Treasurer
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Smith
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
7
Volunteers
10

Preparer

Firm
Crandall Tax Service Inc
Address
40 College St, Doylestown, OH 44230
Preparer
Mike Crandall
Phone
3306582051
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt029864
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt078224
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt06539
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0119457
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0125996
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt047772
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt04780
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt077974
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt073194
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt0250
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0250
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.95000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0WALTER SMITH
IRS990ScheduleG/GamingManagerServicesProvTxt0RECORD KEEPING, COMPLIANCE
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0WALTER SMITH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DOYLESTOWN
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd044230
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0AM $29864 CH $0
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0officer to review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
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
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0393505
IRS990/TotalAssetsEOYAmt0424961
IRS990/TotalAssetsGrp/BOYAmt0393505
IRS990/TotalAssetsGrp/EOYAmt0424961
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032226
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117166
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt041608
IRS990/TotalFunctionalExpensesGrp/TotalAmt0158774
IRS990/TotalGrossUBIAmt0100575
IRS990/TotalLiabilitiesBOYAmt03416
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03416
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0390089
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0424961
IRS990/TotalProgramServiceExpensesAmt0548
IRS990/TotalProgramServiceRevenueAmt06026
IRS990/TotalRevenueGrp/ExclusionAmt047772
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08225
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0100575
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0393505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0424961
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt049 BLACK DR
IRS990/USAddress/CityNm0DOYLESTOWN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044230
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WALTER SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 407

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