Civic Intelligence

American Legion Post 0328

990 • Fiscal year 2020 • EIN 35-0799149

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 15, 2020

Organization Profile
PO Box 31Riley, IN 47871

(812) 894-3255

Siviq Scores

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

Liabilities / Assets

79th percentile

0.08x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.09x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

26th percentile

-23%

Higher net margin than 26% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

13th percentile

-19%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

55th percentile

-21%

Faster revenue growth than 55% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$129,291

Down $29,479 (-19%) from 2019

Net Assets

Down

$118,898

Down $26,020 (-18%) from 2019

Liabilities

Down

$10,393

Down $3,459 (-25%) from 2019

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin26th percentile

Revenue

Down

$111,856

Down $29,753 (-21%) from 2019

Expenses

Down

$137,876

Down $4,233 (-3.0%) from 2019

Net Income

Down

-$26,020

Down $25,520 (-5104%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$200K$150K$100K$50K$0Assets 2017: $182,523Liabilities 2017: $29,630Net Assets 2017: $152,8932017Assets 2018: $169,156Liabilities 2018: $23,731Net Assets 2018: $145,4252018Assets 2019: $158,770Liabilities 2019: $13,852Net Assets 2019: $144,9182019Assets 2020: $129,291Liabilities 2020: $10,393Net Assets 2020: $118,8982020Assets 2021: $132,057Liabilities 2021: $7,858Net Assets 2021: $124,1992021Assets 2022: $128,056Liabilities 2022: $15,258Net Assets 2022: $112,7982022Assets 2023: $120,374Liabilities 2023: $2,601Net Assets 2023: $117,7732023Assets 2024: $127,831Liabilities 2024: $4,222Net Assets 2024: $123,6092024Assets 2025: $131,497Liabilities 2025: $1,316Net Assets 2025: $130,1812025

Highlighted filing

2020

Assets$129,291
Liabilities$10,393
Net Assets$118,898
Open 2020 Filing

Operations Trend

Revenue Growth55th percentile

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

$200K$100K$0-$100KRevenue 2017: $129,903Expenses 2017: $130,094Net Income 2017: -$1912017Revenue 2018: $143,417Expenses 2018: $147,120Net Income 2018: -$3,7032018Revenue 2019: $141,609Expenses 2019: $142,109Net Income 2019: -$5002019Revenue 2020: $111,856Expenses 2020: $137,876Net Income 2020: -$26,0202020Revenue 2021: $137,734Expenses 2021: $132,433Net Income 2021: $5,3012021Revenue 2022: $146,484Expenses 2022: $157,885Net Income 2022: -$11,4012022Revenue 2023: $160,021Expenses 2023: $155,046Net Income 2023: $4,9752023Revenue 2024: $176,361Expenses 2024: $170,525Net Income 2024: $5,8362024Revenue 2025: $147,466Expenses 2025: $140,894Net Income 2025: $6,5722025

Highlighted filing

2020

Revenue$111,856
Expenses$137,876
Net Income-$26,020
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 15, 2020
Return Version
2019v5.1
Gross Receipts
$456,196
Mission and Program Overview

Mission

Veterans organization, promoting community, aiding the veterans of the military retired and active.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$128,984$119,594▼ $9,390
Rtn Earn Endowment Incm Other Fnds$144,918$118,898▼ $26,020
Cash and Non-Interest-Bearing Accounts$29,786$5,428▼ $24,358
Total Assets$158,770$129,291▼ $29,479
Other Assets Total-$4,269-
Liabilities
Accounts Payable and Accrued Expenses$9,961$5,475▼ $4,486
Mortgage Notes Payable Secured by Investment Property$3,891$4,918▲ $1,027
Total Liabilities$13,852$10,393▼ $3,459
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,918$118,898▼ $26,020
Total Liabilities and Net Assets / Fund Balance$158,770$129,291▼ $29,479

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$109,145$92,092-
Other Land Buildings$8,275$20,390-
Equipment$2,174$5,714-
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Roy Woodsmall1st Vice
John Cortez2nd Vice
Dave WhitesellCommander
Steve DoyleFinancial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,040
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$99,808
Change in Net Assets
$-26,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$95,122
Salaries, Compensation, and Employee Benefits$42,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$39,367--$39,367
Occupancy$28,929--$28,929
All Other Expenses$26,907--$26,907
Depreciation Depletion$9,391--$9,391
Payments to Affiliates$7,570--$7,570
Insurance$6,840--$6,840
Fees for Services Accounting$4,235--$4,235
Payroll Taxes$3,387--$3,387
Other Expenses$3,250--$3,250
Office Expenses$1,063--$1,063
Interest$500--$500
Travel$88--$88
Total Functional Expenses$137,876$0$0$137,876
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$303,049
Gaming Direct Expenses$256,767
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Members or stockholder classes and rights Part VI line 6

“Number of voters is 295. All active members vote for a slate of officers annually. Hours of operations and bar operations are put before a full membe vote. All other management decisions are made by the elected board.”

Member election for additional members Part VI line 7A

“Number of voters is 295. All active members vote for a slate of officers annually. Hours of operations and bar operations are put before a full membe vote. All other management decisions are made by the elected board.”

Form 990 governing body review Part VI line 11

“A copy of the 990 and 990-t tax returns are available upon written request. Request is then presented to a board member.”

Form 990 availability to public Part VI line 18

“A copy of the 990 and 990-t tax returns are available upon written request. Request is then presented to a board member.”

Governing documents etc available to public Part VI line 19

“A copy of the 990 and 990-t tax returns are available upon written request. Request is then presented to a board member.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 328
EIN
35-0799149
Address
PO BOX 31, Riley, IN 47871
Doing Business As
Charles Raymond Fagg

Signing Officer

Name
Steve Doyle
Title
Treasurer
Phone
8128943255
Signed
2020-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Doyle
Formed
1941
Legal Domicile
In
Voting Board Members
295
Independent Board Members
0
Employees
16
Volunteers
295

Preparer

Firm
Moran Tax & Accounting LLC
Address
7950 North State Road 59, Brazil, IN 47834
Preparer
Jordan Moran
Phone
8124429970
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“990 page 10 line 24e other expensesentertainment bands 4,282, fees and services 640, janitorial 10,067, licenses and permits 106, postage, 1,252, printing 1,306, program events 803, equipment repairs 340, supplies 3,971, tools 48, telephone 2,244, taxes federal 1,073 and miscellaneous 775. Total other expenses 26,907.”

Raw XML Appendix353 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NUMBER OF VOTERS IS 295. ALL ACTIVE MEMBERS VOTE FOR A SLATE OF OFFICERS ANNUALLY. HOURS OF OPERATIONS AND BAR OPERATIONS ARE PUT BEFORE A FULL MEMBE VOTE. ALL OTHER MANAGEMENT DECISIONS ARE MADE BY THE ELECTED BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 AND 990-T TAX RETURNS ARE AVAILABLE UPON WRITTEN REQUEST. REQUEST IS THEN PRESENTED TO A BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 AND 990-T TAX RETURNS ARE AVAILABLE UPON WRITTEN REQUEST. REQUEST IS THEN PRESENTED TO A BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 AND 990-T TAX RETURNS ARE AVAILABLE UPON WRITTEN REQUEST. REQUEST IS THEN PRESENTED TO A BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 PAGE 10 LINE 24E OTHER EXPENSESENTERTAINMENT BANDS 4,282, FEES AND SERVICES 640, JANITORIAL 10,067, LICENSES AND PERMITS 106, POSTAGE, 1,252, PRINTING 1,306, PROGRAM EVENTS 803, EQUIPMENT REPAIRS 340, SUPPLIES 3,971, TOOLS 48, TELEPHONE 2,244, TAXES FEDERAL 1,073 AND MISCELLANEOUS 775. TOTAL OTHER EXPENSES 26,907.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137876
IRS990/TotalFunctionalExpensesGrp/TotalAmt0137876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013852
IRS990/TotalLiabilitiesEOYAmt010393
IRS990/TotalLiabilitiesGrp/BOYAmt013852
IRS990/TotalLiabilitiesGrp/EOYAmt010393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0118898
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0137876
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099816
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0111856
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0295
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0158770
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0129291
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt088
IRS990/TravelGrp/TotalAmt088
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt07398 S FLEMING
IRS990/USAddress/CityNm0Terre Haute
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IRS990/USAddress/ZIPCd047802
IRS990/VotingMembersGoverningBodyCnt0295
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE DOYLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08128943255
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 328
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350799149
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 31
ReturnHeader/Filer/USAddress/CityNm0Riley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047871
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843459054
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Moran Tax & Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07950 North State Road 59
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brazil
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047834
ReturnHeader/PreparerPersonGrp/PhoneNum08124429970
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jordan Moran
ReturnHeader/ReturnTs02021-01-20T10:06:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$129,291
Liabilities
$10,393
Net assets
$118,898
Revenue
$111,856
Expenses
$137,876
Net income
-$26,020
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.01$1.30$1.47$1.41$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.28$0.04$1.24$1.76$1.71$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.18$1.60$1.55$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.15$1.13$1.46$1.58$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.08$1.24$1.38$1.32$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.10$1.19$1.12$1.38$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.14$1.45$1.42$1.42$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.24$1.45$1.43$1.47$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.83$0.30$1.53$1.30$1.30$0.00