Civic Intelligence

American Legion Auxiliary National Headquarters

990 • Fiscal year 2017 • EIN 35-0144340

Oct 01, 2016 to Sep 30, 2017 • Filed on Mar 30, 2018

8945 North Meridian St 2nd FloorIndianapolis, IN 46260

(317) 569-4500

Siviq Scores

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

Liabilities / Assets

48th percentile

0.19x

Higher debt load relative to assets than 48% of similar nonprofits.

2017 filings • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.70x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • $25M-$50M nonprofits • Source year 2017

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2017 filings • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

29th percentile

$131,350

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2017 filings • $25M-$50M nonprofits • Source year 2017

Asset Growth

67th percentile

9.1%

Faster asset growth than 67% of similar nonprofits.

2017 filings • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-0.2%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$38,787,880

Up $3,237,952 (+9.1%) from 2016

Net Assets

Up

$31,495,174

Up $3,285,121 (+12%) from 2016

Liabilities

Down

$7,292,706

Down $47,169 (-0.6%) from 2016

Revenue

Down

$10,358,036

Down $20,777 (-0.2%) from 2016

Expenses

Down

$9,212,401

Down $476,552 (-4.9%) from 2016

Net Income

Up

$1,145,635

Up $455,775 (+66%) from 2016

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2013: $31,250,379Liabilities 2013: $7,204,002Net Assets 2013: $24,046,3772013Assets 2015: $32,702,084Liabilities 2015: $7,182,770Net Assets 2015: $25,519,3142015Assets 2016: $35,549,928Liabilities 2016: $7,339,875Net Assets 2016: $28,210,0532016Assets 2017: $38,787,880Liabilities 2017: $7,292,706Net Assets 2017: $31,495,1742017Assets 2018: $40,619,265Liabilities 2018: $8,062,031Net Assets 2018: $32,557,2342018Assets 2020: $44,531,932Liabilities 2020: $8,246,732Net Assets 2020: $36,285,2002020Assets 2021: $53,756,323Liabilities 2021: $9,427,122Net Assets 2021: $44,329,2012021Assets 2022: $45,127,505Liabilities 2022: $7,396,088Net Assets 2022: $37,731,4172022Assets 2023: $50,855,154Liabilities 2023: $9,018,715Net Assets 2023: $41,836,4392023Assets 2024: $62,963,179Liabilities 2024: $10,868,438Net Assets 2024: $52,094,7412024

Highlighted filing

2017

Assets$38,787,880
Liabilities$7,292,706
Net Assets$31,495,174

Operations Trend

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

$15M$10M$5.0M$0Expenses 2013: $11,607,5582013Revenue 2015: $10,805,262Expenses 2015: $9,781,705Net Income 2015: $1,023,5572015Revenue 2016: $10,378,813Expenses 2016: $9,688,953Net Income 2016: $689,8602016Revenue 2017: $10,358,036Expenses 2017: $9,212,401Net Income 2017: $1,145,6352017Revenue 2018: $9,355,351Expenses 2018: $8,517,959Net Income 2018: $837,3922018Revenue 2020: $9,108,719Expenses 2020: $7,905,825Net Income 2020: $1,202,8942020Revenue 2021: $11,649,453Expenses 2021: $8,236,574Net Income 2021: $3,412,8792021Revenue 2022: $10,661,337Expenses 2022: $8,200,447Net Income 2022: $2,460,8902022Revenue 2023: $9,353,391Expenses 2023: $9,054,137Net Income 2023: $299,2542023Revenue 2024: $11,595,060Expenses 2024: $9,544,188Net Income 2024: $2,050,8722024

Highlighted filing

2017

Revenue$10,358,036
Expenses$9,212,401
Net Income$1,145,635
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Mar 30, 2018
Return Version
2016v3.1
Gross Receipts
$15,145,923
Mission and Program Overview

Mission

The mission of the american legion auxiliary (ala) is to support the american legion and honor the sacrifice of those who serve by enhancing the lives of veterans, military, and their families, both at home and abroad. For god and country we advocate for veterans, educate our citizens, mentor youth, and promote patriotism, good citizenship, peace and security. Ala members are women who served or whose spouses or relatives served in the united states armed forces during times of war and declared conflicts.

Supports and advocates for united states veterans, active military, and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$31,626,701$37,763,275▲ $6,136,574
Investments Other Securities$1,890,387--
Investments Program Related$1,012,061--
Cash and Non-Interest-Bearing Accounts$219,249$413,383▲ $194,134
Savings and Temporary Cash Investments$345,956--
Prepaid Expenses and Deferred Charges$104,690$188,493▲ $83,803
Pledges and Grants Receivable$135,542$133,484▼ $2,058
Land, Buildings, and Equipment, Net$113,628$105,759▼ $7,869
Accounts Receivable$93,412$72,798▼ $20,614
Inventories for Sale or Use$4,302$4,273▼ $29
Total Assets$35,549,928$38,787,880▲ $3,237,952
Other Assets Total$4,000$106,415▲ $102,415
Liabilities
Deferred Revenue$6,135,179$6,253,029▲ $117,850
Accounts Payable and Accrued Expenses$2,611,531$2,222,261▼ $389,270
Grants Payable$32,500$55,500▲ $23,000
Other Liabilities$-1,439,335$-1,238,084▲ $201,251
Total Liabilities$7,339,875$7,292,706▼ $47,169
Net Assets / Fund Balance
Unrestricted Net Assets$26,885,347$30,105,633▲ $3,220,286
Permanently Rstr Net Assets$679,463$699,584▲ $20,121
Temporarily Rstr Net Assets$645,243$689,957▲ $44,714
Total Net Assets Fund Balance$28,210,053$31,495,174▲ $3,285,121
Total Liabilities and Net Assets / Fund Balance$35,549,928$38,787,880▲ $3,237,952

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$103,261$1,423,299$1,526,560
Leasehold Improvements$2,498$35,541$38,039

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,270,837$1,315,121▲ $288,274-$2,772,732
2015$1,178,221$10,178▲ $127,438-$1,270,837
2014$1,219,122$44,965▼ $40,866-$1,178,221
2013$1,174,149$11,432▲ $76,041-$1,219,122
2012$1,066,772$71,210▲ $78,167-$1,174,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Dubbie BucklerNational SecFT$119,827$11,523$131,350
Marta a HeddingNational TreFT$98,367$10,741$109,108
Sharon ConatserNAT'L EXECUT-$81,103-$81,103
Mary E DavisNational PreFT$62,364-$62,364
Diane DuscheckNtl Vice Pr/PT$3,902-$3,902

Board Members and Trustees

NameTitle
Kathy Dungan17-18 Ntl Vi
Carollee JungeCntrl Divisi
Patricia LachEast Divisio
Alice GalkaNAT'L EXECUT
Anita DarnellNAT'L EXECUT
Ann CrawfordNAT'L EXECUT
Anna GearNAT'L EXECUT
Barbara KranigNAT'L EXECUT
Barbara M MitchellNAT'L EXECUT
Barbara WashburnNAT'L EXECUT
Betty CalderNAT'L EXECUT
Beverly EadsNAT'L EXECUT
Carlene AshworthNAT'L EXECUT
Carol BloschNAT'L EXECUT
Carol FreeleyNAT'L EXECUT
Carol HarrisonNAT'L EXECUT
Carol Van KirkNAT'L EXECUT
Carol WestergrenNAT'L EXECUT
Cathy CardNAT'L EXECUT
Debra TiernanNAT'L EXECUT
Desiree StoyNAT'L EXECUT
Donna ThurmanNAT'L EXECUT
Doreen GallagherNAT'L EXECUT
Elizabeth StewartNAT'L EXECUT
Ethel TheriotNAT'L EXECUT
Eva WallaceNAT'L EXECUT
Evelyn StarrNAT'L EXECUT
Gayle MetzingerNAT'L EXECUT
Georgia TheriaultNAT'L EXECUT
Glynis SeeleyNAT'L EXECUT
Haydee Rivera-almodovarNAT'L EXECUT
Jan Pulvermacher-ryanNAT'L EXECUT
Janet JeffordNAT'L EXECUT
Janet MahoneyNAT'L EXECUT
Janet RennerNAT'L EXECUT
Janet RomeroNAT'L EXECUT
Jeanne HaasNAT'L EXECUT
Jennifer HermanNAT'L EXECUT
Jessie BernardNAT'L EXECUT
Joann CroninNAT'L EXECUT
Josephine HerreraNAT'L EXECUT
Josephine L KeanuNAT'L EXECUT
Katherine MorrisNAT'L EXECUT
Kathy CisnaNAT'L EXECUT
Kristine WestNAT'L EXECUT
Laren LloydNAT'L EXECUT
Laura CalteuxNAT'L EXECUT
Laura ClydeNAT'L EXECUT
Linda BooneNAT'L EXECUT
Linda FeezerNAT'L EXECUT
Linda LawsNAT'L EXECUT
Linda NewsomeNAT'L EXECUT
Margaret D RoyNAT'L EXECUT
Marlene BoyerNAT'L EXECUT
Martha SetlockNAT'L EXECUT
Mary Jane McloonNAT'L EXECUT
Mary K BarrettNAT'L EXECUT
Miriam JungeNAT'L EXECUT
Nancy Brown-parkNAT'L EXECUT
Pam SeelyeNAT'L EXECUT
Paula RaneyNAT'L EXECUT
Paulette CaronNAT'L EXECUT
Pearl BehrendNAT'L EXECUT
Pearl McintyreNAT'L EXECUT
Peggy ThomasNAT'L EXECUT
Phyllis SickmondNAT'L EXECUT
Rita NavarreteNAT'L EXECUT
Rosa ScottNAT'L EXECUT
Ruth RairdonNAT'L EXECUT
Sandi DuttonNAT'L EXECUT
Sherry WagnerNAT'L EXECUT
Shirley FrederickNAT'L EXECUT
Sue VervilleNAT'L EXECUT
Susan BozellaNAT'L EXECUT
Susan WadeNAT'L EXECUT
Susanne TozierNAT'L EXECUT
Syble DeshotelNAT'L EXECUT
Teresia HayesNAT'L EXECUT
Toni GimpelNAT'L EXECUT
Virginia HobbsNAT'L EXECUT
Valerie Brown-debroNational CHA
Carol May GroutNational His
Virginia NelsonNw Division
Beverly MulkeySouth Divisi
Cary FisherWest Divisio

Highest Paid Contractors

ContractorServicesLocationCompensation
Innovairre Studios INCProd & Svcs528 ROUTE 13 SUITE 200, Cherry Hill, NJ 08002$622,851
Lsc Communications US LLCMagazine-printPO BOX 531840, Atlanta, GA 30353-1840$285,877
Rr Donnelly Receivables INCMagazine PrintPO BOX 905151, Charlotte, NC 28290$269,797
BriljentProd & Svcs7615 W JEFFERSON BLVD, Fort Wayne, IN 46804$256,133
Markey's Audio Visual INCA/v Services2365 ENTERPRISE PARK PLACE, Indianapolis, IN 46218$221,865
Revenue and Support

Revenue Composition

Contributions and Grants
$7,531,055
Program Service Revenue
$0
Investment Income
$1,638,123
Other Revenue
$1,188,858
All Other Contributions
$1,617,597
Change in Net Assets
$1,145,635

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,626,473
Revenue Not Reported on Financial Statements
$731,563
Revenue Not Reported on Form 990
$2,192,442
Other Revenue Adjustments
$697,992
Total Revenue per Audited Statements
$11,818,915
Total Revenue per Form 990
$10,358,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,599,002
Salaries, Compensation, and Employee Benefits$3,172,614
Grants and Similar Amounts Paid$440,785
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,104,520
Office Expenses---$1,605,539
Travel---$971,921
Conferences and Meetings---$849,706
Fees for Services Other---$777,858
Other Expenses---$697,992
Current Officers, Directors, Trustees, and Key Employees---$501,504
Grants to Domestic Individuals---$378,860
Information Technology---$292,485
Other Employee Benefits---$287,432
Occupancy---$227,516
Payroll Taxes---$179,255
Pension Plan Contributions---$99,903
Grants to Domestic Orgs---$61,925
Fees for Services Accounting---$54,066
Depreciation Depletion---$47,555
Fees for Service Investment Mgmnt Fees---$33,571
Insurance---$32,909
Fees for Services Legal---$7,884
Total Functional Expenses$0$0$0$9,212,401

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,212,401
Total Expenses per Audited Statements$8,533,794
Expenses per Audited Statements$8,480,838
Expenses Not Reported on Financial Statements$731,563
Other Expense Adjustments$697,992
Expenses Not Reported on Form 990$52,956
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Legion Auxiliary FndnIndianapolis, IN501c3See Part Iv-
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
ACCUMULATED OTHER: PENSION EXPENSE$-1,238,084
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

American legion auxiliary is organized as a not-for-profit membership organization.

Form 990, Page 6, Part VI, Line 7A

At the annual national convention, members elect the national officers.

Form 990, Page 6, Part VI, Line 7B

At the annual national convention, members vote on proposed amendments to its constitution and bylaws and other resolutions presented at the convention.

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

Ala management reviews and completes the 990 checklist provided by the outside independent accounting firm and includes appropriate supporting information and schedules for the tax preparers. The outside independent accounting firm prepares the 990 form, 990t (if needed) and state return. The draft 990, 990t (if needed) and state return forms are sent to the ala national audit committee, along with a copy of the audited financial statements. The ala national audit committee: - reviews the draft 990 and 990t (if needed) and copy of audited financial statements. - determines that responses in the 990 and 990t (if needed), are consistent with their understanding of the facts. - drafts questions or comments resulting from their review for the tax preparers (outside independent accounting firm). - meets with management and outside independent accounting firm to review and resolve all questions/comments. - documents their review and approval of the forms through written meeting minutes. Form 990, 990t (if needed) and state return form are reviewed and signed by the national secretary. Management files the completed forms.

Form 990, Page 6, Part VI, Line 12C

To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted.

Form 990, Page 6, Part VI, Line 15A

Compensation decisions for the executive director and other officers of the organization are reviewed and approved by the ala national finance committee.

Form 990, Page 6, Part VI, Line 15B

Compensation decisions for the executive director and other officers of the organization are reviewed and approved by the ala national finance committee.

Form 990, Page 6, Part VI, Line 19

The organization's form 990 and most recent audited financial statements are available for review at their website and upon request. The governing documents and conflict of interest policy are available for review upon request.

Form 990, Part VII

The ala's administrative year is september 1 through august 31st. Officers serve on an administrative year basis. .

Filing and Contact Details

Filer

Filer Name
American Legion Auxiliary
EIN
35-0144340
Phone
3175694500
Address
8945 NORTH MERIDIAN ST 2ND FLOOR, INDIANAPOLIS, IN 46260

Signing Officer

Name
Mary Dubbie Buckler
Title
National Secretary
Phone
3175694500
Signed
2018-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Dubbie Buckler
Formed
1932
Legal Domicile
In
Voting Board Members
61
Independent Board Members
59
Employees
52
Volunteers
220

Preparer

Firm
Alerding CPA Group
Address
4181 E 96TH ST STE 180, INDIANAPOLIS, IN 46240
Preparer
Robert K Brinkers CPA
Phone
3175694181
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the american legion auxiliary (ala) is to support the american legion and honor the sacrifice of those who serve by enhancing the lives of veterans, military, and their families, both at home and abroad. For god and country we advocate for veterans, educate our citizens, mentor youth, and promote patriotism, good citizenship, peace and security. Ala members are women who served or whose spouses or relatives served in the united states armed forces during times of war and declared conflicts.

Form 990, Page 2, Part III, Line 4A

Brochures, resource and promotional materials.

Form 990, Page 2, Part III, Line 4B

Conferences on national security and veterans issues, and legislative priorities of the american legion.

Form 990, Part V, Line 4B

CAYMAN ISLANDS

Form 990, Part XI, Line 9

Cost of goods sold 7,076 direct mail campaign expense -697,992 cost of goods sold -7,076 direct mail campaign expense 697,992

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The auxiliary national president's scholarship endowment fund provides funding for scholarships awarded by the ala.

Schedule D, Page 3, Part X

Management of the organization evaluates all significant tax positions to ensure compliance with the exempt purpose of the organization as required by u.s. Gaap, including consideration of any unrelated business income tax. As of september 30, 2017, management does not believe the organization has taken any tax positions that are not in compliance with its exempt purpose. The organization's federal and state tax returns remain open and subject to examination beginning with the tax year ended september 30, 2014.

Schedule D, Page 4, Part XI, Line 2D

COST OF GOODS SOLD 7,076

Schedule D, Page 4, Part XI, Line 4B

Direct mail campaign expense 697,992

Schedule D, Page 4, Part XII, Line 2D

COST OF GOODS SOLD 7,076

Schedule D, Page 4, Part XII, Line 4B

Direct mail campaign expense 697,992

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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/Form990PartVIISectionAGrp/PersonNm3MARY DUBBIE BUCKLER
IRS990/Form990PartVIISectionAGrp/PersonNm4MARTA A HEDDING
IRS990/Form990PartVIISectionAGrp/PersonNm5CAROLLEE JUNGE

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