Civic Intelligence

American Legion Auxiliary National Headquarters

990 • Fiscal year 2018 • EIN 35-0144340

Oct 01, 2017 to Sep 30, 2018 • Filed on Jan 04, 2019

3450 Founders RoadIndianapolis, IN 46268

(317) 569-4500

Siviq Scores

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

Liabilities / Assets

50th percentile

0.20x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.86x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • $25M-$50M nonprofits • Source year 2018

Net Margin

60th percentile

9.0%

Higher net margin than 60% of similar nonprofits.

2018 filings • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$186,059

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2018 filings • $25M-$50M nonprofits • Source year 2018

Asset Growth

61st percentile

4.7%

Faster asset growth than 61% of similar nonprofits.

2018 filings • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

18th percentile

-9.7%

Faster revenue growth than 18% of similar nonprofits.

2018 filings • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Up

$40,619,265

Up $1,831,385 (+4.7%) from 2017

Net Assets

Up

$32,557,234

Up $1,062,060 (+3.4%) from 2017

Liabilities

Up

$8,062,031

Up $769,325 (+11%) from 2017

Revenue

Down

$9,355,351

Down $1,002,685 (-9.7%) from 2017

Expenses

Down

$8,517,959

Down $694,442 (-7.5%) from 2017

Net Income

Down

$837,392

Down $308,243 (-27%) from 2017

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

2018

Assets$40,619,265
Liabilities$8,062,031
Net Assets$32,557,234

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

2018

Revenue$9,355,351
Expenses$8,517,959
Net Income$837,392
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jan 4, 2019
Return Version
2017v2.3
Gross Receipts
$11,520,184
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$37,763,275$37,274,526▼ $488,749
Land, Buildings, and Equipment, Net$105,759$2,229,897▲ $2,124,138
Cash and Non-Interest-Bearing Accounts$413,383$714,241▲ $300,858
Prepaid Expenses and Deferred Charges$188,493$199,695▲ $11,202
Accounts Receivable$72,798$74,911▲ $2,113
Pledges and Grants Receivable$133,484$62,858▼ $70,626
Inventories for Sale or Use$4,273$4,229▼ $44
Total Assets$38,787,880$40,619,265▲ $1,831,385
Other Assets Total$106,415$58,908▼ $47,507
Liabilities
Deferred Revenue$6,253,029$6,644,433▲ $391,404
Accounts Payable and Accrued Expenses$2,222,261$2,475,706▲ $253,445
Grants Payable$55,500$79,000▲ $23,500
Other Liabilities$-1,238,084$-1,137,108▲ $100,976
Total Liabilities$7,292,706$8,062,031▲ $769,325
Net Assets / Fund Balance
Unrestricted Net Assets$30,105,633$31,254,640▲ $1,149,007
Permanently Rstr Net Assets$699,584$721,599▲ $22,015
Temporarily Rstr Net Assets$689,957$580,995▼ $108,962
Total Net Assets Fund Balance$31,495,174$32,557,234▲ $1,062,060
Total Liabilities and Net Assets / Fund Balance$38,787,880$40,619,265▲ $1,831,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,764,686-$1,764,686
Other Land Buildings$89,179$1,467,851$1,557,030
Land$270,400-$270,400
Equipment$105,632-$105,632
Leasehold Improvements-$38,039$38,039

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,772,732$22,015▲ $200,516-$2,920,263
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Dubbie BucklerNational SecFT$175,218$10,841$186,059
Mary Dubbie BucklerNational Secretary-$175,218$10,841$186,059
Marta a HeddingNational TreFT$143,212$10,623$153,835
Marta a HeddingNational Treasurer-$143,212$10,623$153,835
Mary DavisNAT'L EXECUT-$77,237-$77,237
Diane DuscheckNational PreFT$62,163-$62,163
Kathy DunganNtl Vice Pr/PT$4,054-$4,054

Board Members and Trustees

NameTitle
Nicole Clapp18-19 Ntl Vi
Patricia Trish WardCntrl Divisi
Karyn PorempskiEast Divisio
Alice GalkaNAT'L EXECUT
Amanda Reese-jamesNAT'L EXECUT
Anita McallisterNAT'L EXECUT
Ann CrawfordNAT'L EXECUT
Anna GearNAT'L EXECUT
Barbara KranigNAT'L EXECUT
Betty ButlerNAT'L EXECUT
Betty CalderNAT'L EXECUT
Brenda HiceNAT'L EXECUT
Brenda HollandNAT'L EXECUT
Brenda ToppinNAT'L EXECUT
Carlene AshworthNAT'L EXECUT
Carol FreeleyNAT'L EXECUT
Carol SmithNAT'L EXECUT
Carol Van KirkNAT'L EXECUT
Cathie GothNAT'L EXECUT
Cathy CardNAT'L EXECUT
Cherly FournierNAT'L EXECUT
Claudia SatterleeNAT'L EXECUT
Deborah BarberNAT'L EXECUT
Debra AlbersNAT'L EXECUT
Debra KnickerbockerNAT'L EXECUT
Debra MarrNAT'L EXECUT
Debra TiernanNAT'L EXECUT
Denise ConradNAT'L EXECUT
Desiree StoyNAT'L EXECUT
Doreen GallagherNAT'L EXECUT
Elizabeth StewartNAT'L EXECUT
Ellen JacksonNAT'L EXECUT
Esther GeterNAT'L EXECUT
Ethel TheriotNAT'L EXECUT
Eva WallaceNAT'L EXECUT
Evelyn StarrNAT'L EXECUT
Glynis SeeleyNAT'L EXECUT
Jan CushingNAT'L EXECUT
Jan Pulvermacher-ryanNAT'L EXECUT
Janet JeffordNAT'L EXECUT
Janet MahoneyNAT'L EXECUT
Janet RomeroNAT'L EXECUT
Jeanette BossenNAT'L EXECUT
Jeannie TwitchellNAT'L EXECUT
Joann CroninNAT'L EXECUT
Josephine L KeanuNAT'L EXECUT
Katherine MorrisNAT'L EXECUT
Kelli BecraftNAT'L EXECUT
Kristine WestNAT'L EXECUT
Laren LloydNAT'L EXECUT
Laura CalteuxNAT'L EXECUT
Laura ClydeNAT'L EXECUT
Linda FeezerNAT'L EXECUT
Linda NewsomeNAT'L EXECUT
Lisa WilliamsonNAT'L EXECUT
Luella BuskeNAT'L EXECUT
Maryann PaulNAT'L EXECUT
Miriam JungeNAT'L EXECUT
Miriam SteinNAT'L EXECUT
Myrna Rivera-rodriguezNAT'L EXECUT
Nancy Brown-parkNAT'L EXECUT
Pam SeelyeNAT'L EXECUT
Patricia LachNAT'L EXECUT
Patsy ChinnNAT'L EXECUT
Pearl BehrendNAT'L EXECUT
Peggy BishopNAT'L EXECUT
Peggy ThomasNAT'L EXECUT
Phyllis SickmondNAT'L EXECUT
Rita NavarreteNAT'L EXECUT
Sallie RossmanNAT'L EXECUT
Sandi DuttonNAT'L EXECUT
Sharon ConatserNAT'L EXECUT
Shirley FrederickNAT'L EXECUT
Susan BozellaNAT'L EXECUT
Susan WadeNAT'L EXECUT
Syble DeshotalNAT'L EXECUT
Tammy RybergNAT'L EXECUT
Toni GimpelNAT'L EXECUT
Virginia HobbsNAT'L EXECUT
WENDY O'BRIENNAT'L EXECUT
Linda BooneNAT'L SEC (S
Evelyn EspinolaNational CHA
Susan CampbellNational His
Sara RiegelNtl Treas(ju
Peggy MillerNw Division
Diane SpencerSouth Divisi
Nancy MichalskiWest Divisio

Highest Paid Contractors

ContractorServicesLocationCompensation
Innovairre Studios INCProd & Svcs528 ROUTE 13 SUITE 200, Cherry Hill, NJ 08002$538,364
Lsc Communications US LLCMagazine-printPO BOX 531840, Atlanta, GA 30353-1840$532,737
Un Communications Group INCProd & Svcs1429 CHASE COURT, Carmel, IN 46032$262,525
Markey's Audio Visual INCA/v Services2365 ENTERPRISE PARK PLACE, Indianapolis, IN 46218$190,219
Publicis Communications Collection-13273 COLLECTIONS CENTER DRIVE, Chicago, IL 60693$138,961
Revenue and Support

Revenue Composition

Contributions and Grants
$6,236,370
Program Service Revenue
$0
Investment Income
$2,103,749
Other Revenue
$1,015,232
All Other Contributions
$877,922
Change in Net Assets
$837,392

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,319,522
Revenue Not Reported on Financial Statements
$35,829
Revenue Not Reported on Form 990
$275,772
Total Revenue per Audited Statements
$9,595,294
Total Revenue per Form 990
$9,355,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,154,765
Salaries, Compensation, and Employee Benefits$2,887,913
Grants and Similar Amounts Paid$475,281
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$1,889,687
Other Salaries and Wages---$1,770,914
Travel---$853,741
Conferences and Meetings---$733,061
Fees for Services Other---$615,496
Current Officers, Directors, Trustees, and Key Employees---$535,692
Grants to Domestic Individuals---$403,406
Other Expenses---$308,672
Information Technology---$282,241
Other Employee Benefits---$281,804
Occupancy---$275,506
Payroll Taxes---$174,037
Pension Plan Contributions---$125,466
Grants to Domestic Orgs---$71,875
Fees for Services Accounting---$56,444
Depreciation Depletion---$47,054
Insurance---$37,369
Fees for Service Investment Mgmnt Fees---$35,829
Fees for Services Legal---$19,665
Total Functional Expenses$0$0$0$8,517,959

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,533,234
Total Expenses per Form 990$8,517,959
Expenses per Audited Statements$8,482,130
Expenses Not Reported on Form 990$51,104
Expenses Not Reported on Financial Statements$35,829
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Osan Air BaseSouth Korea, APGovSee Part Iv$9,416
American Legion Auxiliary FndnIndianapolis, IN501c3See Part Iv$8,189
Kunsan Air BaseSouth Korea, APGovSee Part Iv$7,348
Dmz Unit 15162South Korea, APGovSee 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$-1,137,108
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
3450 FOUNDERS ROAD, INDIANAPOLIS, IN 46268

Signing Officer

Name
Sara Riegel
Title
Ntl Treas(july 2018)
Phone
3175694500
Signed
2019-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Riegel
Formed
1932
Legal Domicile
In
Voting Board Members
61
Independent Board Members
59
Employees
45
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

Priorities of the american legion.

Form 990, Part V, Line 4B

CAYMAN ISLANDS

Form 990, Part XI, Line 9

Cost of goods sold 6,119 cost of goods sold -6,119

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, 2018, 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, 2015.

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

COST OF GOODS SOLD 6,119

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

COST OF GOODS SOLD 6,119

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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/Desc0MEMBER AND DEPARTMENT SUPPORT SERVICES EXPENSES: 4,776,263 GRANTS: 274,906 THE ALA SUPPORTS ITS NEARLY 623,000 MEMBERS BY A) INFORMING ABOUT PROGRAMS TO ADVANCE THE ALA MISSION AND ADDRESS THE NEEDS OF US VETERANS AND MILITARY; B) EDUCATING ABOUT NATIONAL INITIATIVES, LEGISLATION, AND SERVICES THAT IMPACT US VETERANS AND MILITARY; C) PROVIDING MEMBER BENEFITS AND SERVICES; D) PROVIDING EMERGENCY ASSISTANCE FUND GRANTS TO MEMBERS DEVASTATED BY NATURAL DISASTERS AND CRISES; E) ANNOUNCING AUXILIARY SCHOLARSHIPS AND AWARDS OFFERED, GRANTED, AND BESTOWED; F) CONDUCTING NATIONAL CONVENTIONS, MEETINGS, AND EDUCATIONAL CONFERENCES; G) MAINTAINING NATIONAL ALA WEBSITE; AND H) PUBLISHING NEWSLETTERS, AUXILIARY MAGAZINE, BROCHURES, RESOURCE AND PROMOTIONAL MATERIALS.
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