Civic Intelligence

American Legion Post No 9

990 • Fiscal year 2017 • EIN 35-0795103

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

711 Jefferson StreetMadison, IN 47250

(812) 265-4417

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

$1,069,786

No earlier filing loaded for comparison.

Net Assets

$1,065,398

No earlier filing loaded for comparison.

Liabilities

$4,388

No earlier filing loaded for comparison.

Revenue

$472,142

No earlier filing loaded for comparison.

Expenses

$546,022

No earlier filing loaded for comparison.

Net Income

-$73,880

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 2017: $1,069,786Liabilities 2017: $4,388Net Assets 2017: $1,065,3982017Assets 2018: $1,001,080Liabilities 2018: $4,549Net Assets 2018: $996,5312018Assets 2019: $901,173Liabilities 2019: $6,474Net Assets 2019: $894,6992019Assets 2020: $835,280Liabilities 2020: $7,703Net Assets 2020: $827,5772020Assets 2021: $780,028Liabilities 2021: $6,432Net Assets 2021: $773,5962021Assets 2022: $737,995Liabilities 2022: $5,566Net Assets 2022: $732,4292022Assets 2023: $714,210Liabilities 2023: $7,844Net Assets 2023: $706,3662023Assets 2024: $665,417Liabilities 2024: $3,971Net Assets 2024: $661,4462024

Highlighted filing

2017

Assets$1,069,786
Liabilities$4,388
Net Assets$1,065,398

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $472,142Expenses 2017: $546,022Net Income 2017: -$73,8802017Revenue 2018: $410,305Expenses 2018: $479,172Net Income 2018: -$68,8672018Revenue 2019: $427,120Expenses 2019: $528,952Net Income 2019: -$101,8322019Revenue 2020: $293,371Expenses 2020: $360,490Net Income 2020: -$67,1192020Revenue 2021: $435,103Expenses 2021: $489,087Net Income 2021: -$53,9842021Revenue 2022: $459,563Expenses 2022: $500,728Net Income 2022: -$41,1652022Revenue 2023: $476,166Expenses 2023: $502,229Net Income 2023: -$26,0632023Revenue 2024: $462,934Expenses 2024: $507,854Net Income 2024: -$44,9202024

Highlighted filing

2017

Revenue$472,142
Expenses$546,022
Net Income-$73,880
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$1,035,422
Mission and Program Overview

Mission

To provide a place for it's approximately 1100 members and 800 auxiliary members for various functions and purposes. It also provides transportation and medical equipment to members, when needed.

Service to veterans and the local community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,139,278$1,065,398▼ $73,880
Savings and Temporary Cash Investments$650,189$525,279▼ $124,910
Land, Buildings, and Equipment, Net$464,589$439,343▼ $25,246
Cash and Non-Interest-Bearing Accounts$10,000$87,506▲ $77,506
Inventories for Sale or Use$23,000$17,658▼ $5,342
Total Assets$1,147,778$1,069,786▼ $77,992
Liabilities
Accounts Payable and Accrued Expenses$8,500$4,388▼ $4,112
Total Liabilities$8,500$4,388▼ $4,112
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,139,278$1,065,398▼ $73,880
Total Liabilities and Net Assets / Fund Balance$1,147,778$1,069,786▼ $77,992

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$223,331$596,157$819,488
Land$216,012-$216,012
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian ColeTrustee
Claude SchneiderTrustee
E AdamsTrustee
R Mcmahan1st Vice COM
Dave Harmon2nd Vice COM
Charles HumphreyAdjutant
Forrest M HuntCommander
Mike McalisterFinance Offi
John JacksonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$61,473
Investment Income
$3,222
Other Revenue
$407,447
Change in Net Assets
$-73,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,097
Salaries, Compensation, and Employee Benefits$226,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$202,391--$202,391
All Other Expenses$132,809--$132,809
Other Expenses$27,930--$27,930
Payroll Taxes$17,934--$17,934
Insurance$14,205--$14,205
Depreciation Depletion$13,057--$13,057
Current Officers, Directors, Trustees, and Key Employees$6,600--$6,600
Fees for Services Accounting$3,446--$3,446
Advertising$2,457--$2,457
Office Expenses$1,314--$1,314
Total Functional Expenses$546,022$0$0$546,022
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$480,375
Gaming Direct Expenses$263,616
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization's members are veterans.

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

Must be a member (veteran) to belong to the organization. Officers are elected by the members. Some of the policies and decisions are presented to the members for approval and/or recommendations.

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

Some of the policies and decisions are presented to the members for approval and/or recommendations.

Form 990, Page 6, Part VI, Line 9

R. Mcmahan dave harmon charles humphrey john jackson brian cole claude schneider e adams

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

Complete form 990 is discussed in detail with the finance officer prior to filing. The finance officer presents the form 990 to the other officers.

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

Salary rates are determined based on local area wage rates. Only two officers are compensated for their services and their salary is shown in part vii. No employee of the organization makes over 32,000 for a forty hour week.

Form 990, Page 6, Part VI, Line 19

No request for any statements has been made to the organization by the general public. If such a request is made, it would be reviewed by the officers with legal counsel and made available within a reasonable period of time.

Filing and Contact Details

Filer

Filer Name
American Legion Post No 9
EIN
35-0795103
Phone
8122654417
Address
711 JEFFERSON STREET, MADISON, IN 47250

Signing Officer

Name
Forrest M Hunt
Title
Commander
Phone
8122654417
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Forrest M Hunt
Formed
1933
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
22

Preparer

Firm
Mckay Accounting Service
Address
412 E MAIN ST, MADISON, IN 47250-3539
Preparer
Charles J Mckay
Phone
8122654623
Supplemental Narrative

Additional Explanations

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

Not applicable, no other program services.

Form 990, Part IX, Line 24E

Entertainment 23,360 0 0 landscaping & mowing 15,523 0 0 equipment maintenance 13,918 0 0 picnic/party costs 9,997 0 0 bank service charges 9,237 0 0 linen rental 9,182 0 0 cleaning supplies 9,093 0 0 building and grounds 8,432 0 0 honor guard expenses 5,710 0 0 credit card fees 5,643 0 0 loss on bad checks 5,222 0 0 trash removal 4,960 0 0 cable tv 3,074 0 0 repairs and maintenance 2,808 0 0 first aid supplies 1,653 0 0 security service 1,265 0 0 licenses 1,120 0 0 cleaning services 994 0 0 postage and delivery 780 0 0 dues and subscriptions 371 0 0 water softener 300 0 0 upkeep 143 0 0 other expenses 24 0 0 total 132,809 0 0

Raw XML Appendix367 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/Form990PartVIISectionAGrp/TitleTxt22ND VICE COM
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerPersonNm0BARRY S CRAWFORD
IRS990ScheduleG/GamingManagerServicesProvTxt0SELLS PULL TABS AND RECORDS RECEIPTS
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0FORREST M HUNT
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0816 E FIRST STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MADISON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd047250
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE, NO OTHER PROGRAM SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ARE VETERANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MUST BE A MEMBER (VETERAN) TO BELONG TO THE ORGANIZATION. OFFICERS ARE ELECTED BY THE MEMBERS. SOME OF THE POLICIES AND DECISIONS ARE PRESENTED TO THE MEMBERS FOR APPROVAL AND/OR RECOMMENDATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SOME OF THE POLICIES AND DECISIONS ARE PRESENTED TO THE MEMBERS FOR APPROVAL AND/OR RECOMMENDATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4R. MCMAHAN DAVE HARMON CHARLES HUMPHREY JOHN JACKSON BRIAN COLE CLAUDE SCHNEIDER E ADAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPLETE FORM 990 IS DISCUSSED IN DETAIL WITH THE FINANCE OFFICER PRIOR TO FILING. THE FINANCE OFFICER PRESENTS THE FORM 990 TO THE OTHER OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALARY RATES ARE DETERMINED BASED ON LOCAL AREA WAGE RATES. ONLY TWO OFFICERS ARE COMPENSATED FOR THEIR SERVICES AND THEIR SALARY IS SHOWN IN PART VII. NO EMPLOYEE OF THE ORGANIZATION MAKES OVER 32,000 FOR A FORTY HOUR WEEK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO REQUEST FOR ANY STATEMENTS HAS BEEN MADE TO THE ORGANIZATION BY THE GENERAL PUBLIC. IF SUCH A REQUEST IS MADE, IT WOULD BE REVIEWED BY THE OFFICERS WITH LEGAL COUNSEL AND MADE AVAILABLE WITHIN A REASONABLE PERIOD OF TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ENTERTAINMENT 23,360 0 0 LANDSCAPING & MOWING 15,523 0 0 EQUIPMENT MAINTENANCE 13,918 0 0 PICNIC/PARTY COSTS 9,997 0 0 BANK SERVICE CHARGES 9,237 0 0 LINEN RENTAL 9,182 0 0 CLEANING SUPPLIES 9,093 0 0 BUILDING AND GROUNDS 8,432 0 0 HONOR GUARD EXPENSES 5,710 0 0 CREDIT CARD FEES 5,643 0 0 LOSS ON BAD CHECKS 5,222 0 0 TRASH REMOVAL 4,960 0 0 CABLE TV 3,074 0 0 REPAIRS AND MAINTENANCE 2,808 0 0 FIRST AID SUPPLIES 1,653 0 0 SECURITY SERVICE 1,265 0 0 LICENSES 1,120 0 0 CLEANING SERVICES 994 0 0 POSTAGE AND DELIVERY 780 0 0 DUES AND SUBSCRIPTIONS 371 0 0 WATER SOFTENER 300 0 0 UPKEEP 143 0 0 OTHER EXPENSES 24 0 0 TOTAL 132,809 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01147778
IRS990/TotalAssetsEOYAmt01069786
IRS990/TotalAssetsGrp/BOYAmt01147778
IRS990/TotalAssetsGrp/EOYAmt01069786
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0546022
IRS990/TotalFunctionalExpensesGrp/TotalAmt0546022
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08500
IRS990/TotalLiabilitiesEOYAmt04388
IRS990/TotalLiabilitiesGrp/BOYAmt08500
IRS990/TotalLiabilitiesGrp/EOYAmt04388
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01139278
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01065398
IRS990/TotalProgramServiceRevenueAmt061473
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0472142
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0472142
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01147778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01069786
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FORREST M HUNT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum08122654417
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST NO 9
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350795103
ReturnHeader/Filer/PhoneNum08122654417
ReturnHeader/Filer/USAddress/AddressLine1Txt0711 JEFFERSON STREET
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047250
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId066FB4D94735CCDED9872BE17348F5A1AF4CBF327
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId066FB4D94735CCDED9872BE17348F5A1AF4CBF327
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.64.174.181
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:13:09
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320177573
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKAY ACCOUNTING SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0412 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0472503539
ReturnHeader/PreparerPersonGrp/PhoneNum08122654623
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES J MCKAY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-15T09:13:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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