Civic Intelligence

American Legion Post 253

990 • Fiscal year 2015 • EIN 35-0821119

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 24, 2016

Organization Profile[email protected]
PO Box 131North Webster, IN 46555

(574) 834-4297

Siviq Scores

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

Liabilities / Assets

86th percentile

0.27x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.46x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

39th percentile

-1.2%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

58th percentile

1.4%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-34%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$523,135

Down $22,295 (-4.1%) from 2013

Net Assets

Down

$380,911

Down $45,506 (-11%) from 2013

Liabilities

Up

$142,224

Up $23,211 (+20%) from 2013

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin39th percentile

Revenue

Down

$310,056

Down $145,485 (-32%) from 2013

Expenses

Down

$313,699

Down $193,138 (-38%) from 2013

Net Income

Up

-$3,643

Up $47,653 (+93%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$800K$600K$400K$200K$0Assets 2010: $684,156Liabilities 2010: $76,133Net Assets 2010: $608,0232010Assets 2011: $662,179Liabilities 2011: $111,863Net Assets 2011: $550,3162011Assets 2012: $603,269Liabilities 2012: $125,556Net Assets 2012: $477,7132012Assets 2013: $545,430Liabilities 2013: $119,013Net Assets 2013: $426,4172013Assets 2015: $523,135Liabilities 2015: $142,224Net Assets 2015: $380,9112015Assets 2016: $518,886Liabilities 2016: $149,276Net Assets 2016: $369,6102016Assets 2017: $457,943Liabilities 2017: $129,067Net Assets 2017: $328,8762017Assets 2018: $406,991Liabilities 2018: $114,703Net Assets 2018: $292,2882018Assets 2024: $342,209Liabilities 2024: $67,289Net Assets 2024: $274,9202024

Highlighted filing

2015

Assets$523,135
Liabilities$142,224
Net Assets$380,911
Open 2015 Filing

Operations Trend

Revenue Growth7th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $562,7192010Expenses 2011: $557,1542011Expenses 2012: $565,9722012Revenue 2013: $455,541Expenses 2013: $506,837Net Income 2013: -$51,2962013Revenue 2015: $310,056Expenses 2015: $313,699Net Income 2015: -$3,6432015Revenue 2016: $261,545Expenses 2016: $272,846Net Income 2016: -$11,3012016Revenue 2017: $244,717Expenses 2017: $285,451Net Income 2017: -$40,7342017Revenue 2018: $293,596Expenses 2018: $330,184Net Income 2018: -$36,5882018Revenue 2024: $143,118Expenses 2024: $152,582Net Income 2024: -$9,4642024

Highlighted filing

2015

Revenue$310,056
Expenses$313,699
Net Income-$3,643
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 24, 2016
Return Version
2015v2.1
Gross Receipts
$999,615
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$449,973$432,462▼ $17,511
Rtn Earn Endowment Incm Other Fnds$384,554$380,911▼ $3,643
Investments Other Securities$50,000$50,000→ $0
Cash and Non-Interest-Bearing Accounts$13,633$37,318▲ $23,685
Inventories for Sale or Use$2,400$2,400→ $0
Accounts Receivable-$955-
Total Assets$516,006$523,135▲ $7,129
Liabilities
Other Liabilities$10,000$54,911▲ $44,911
Unsecured Notes Loans Payable$87,960$47,713▼ $40,247
Accounts Payable and Accrued Expenses$33,492$39,600▲ $6,108
Total Liabilities$131,452$142,224▲ $10,772
Net Assets / Fund Balance
Total Net Assets Fund Balance$384,554$380,911▼ $3,643
Total Liabilities and Net Assets / Fund Balance$516,006$523,135▲ $7,129

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$141,163$757,348$898,511
Land$291,299-$291,299
Financial Derivatives$50,000--
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Phillip Smith1st Vice COM
Larry Burkhart2nd Vice COM
J Robert HardingAdjutant
Jeff SpickelmierCommander
Jon SroufeFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$51,943
Program Service Revenue
$25,264
Investment Income
$9
Other Revenue
$232,840
All Other Contributions
$51,943
Change in Net Assets
$-3,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,854
Salaries, Compensation, and Employee Benefits$98,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$108,568--$108,568
Other Salaries and Wages$70,287--$70,287
Other Employee Benefits$19,487--$19,487
Depreciation Depletion$17,511--$17,511
All Other Expenses$11,540--$11,540
Payroll Taxes$9,071--$9,071
Fees for Services Accounting$8,116--$8,116
Other Expenses$6,649--$6,649
Interest$3,293--$3,293
Office Expenses$2,539--$2,539
Advertising$377--$377
Total Functional Expenses$313,699$0$0$313,699
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$336,334
Fundraising Gross Income$306,999
Gaming Gross Income$300,786
Gaming Direct Expenses$195,673
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tri Fund Accoun$306,999$306,999$336,334$-29,335
Total Events$306,999$306,999$336,334$-29,335
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mutual Bank 31965$49,911
Mortgage - South Lot$5,000
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
No
Other officer compensation reviewed
Yes
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 7A

“The general membership elects all of the officers & trustees.”

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

“All significant operating & policy decisions are subject to a vote of the general membership.”

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

“The finance officer & office manager review the return for accuracy and completeness.”

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

“All the upper level employees are reviewed by the executive committee. Pay rates and benefits are set by the same committee. They operate under an annual contract. Lower level employees are reviewed by the upper level employees.”

Form 990, Page 6, Part VI, Line 19

“Upon request at the post.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 253
EIN
35-0821119
Phone
5748344297
Address
PO BOX 131, NORTH WEBSTER, IN 46555

Signing Officer

Name
Jon Sroufe
Title
Finance Officer
Phone
5748344297
Signed
2016-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Spickelmier
Formed
1965
Legal Domicile
In
Voting Board Members
1,300
Independent Board Members
1,300
Employees
51
Volunteers
75

Preparer

Firm
Link Accounting Group
Address
405 S MAIN ST, NORTH WEBSTER, IN 46555-0295
Preparer
Jeffrey R Morgan
Phone
5748342511
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers are unpaid, and they help with cleanup and preparation of mailers and for events.”

Raw XML Appendix366 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/ExplanationTxt0VOLUNTEERS ARE UNPAID, AND THEY HELP WITH CLEANUP AND PREPARATION OF MAILERS AND FOR EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL MEMBERSHIP ELECTS ALL OF THE OFFICERS & TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL SIGNIFICANT OPERATING & POLICY DECISIONS ARE SUBJECT TO A VOTE OF THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE OFFICER & OFFICE MANAGER REVIEW THE RETURN FOR ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL THE UPPER LEVEL EMPLOYEES ARE REVIEWED BY THE EXECUTIVE COMMITTEE. PAY RATES AND BENEFITS ARE SET BY THE SAME COMMITTEE. THEY OPERATE UNDER AN ANNUAL CONTRACT. LOWER LEVEL EMPLOYEES ARE REVIEWED BY THE UPPER LEVEL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST AT THE POST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0313699
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0142224
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IRS990/TotalLiabilitiesGrp/EOYAmt0142224
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0380911
IRS990/TotalProgramServiceExpensesAmt0313699
IRS990/TotalProgramServiceRevenueAmt025264
IRS990/TotalRevenueGrp/ExclusionAmt06985
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0280463
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310056
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IRS990/USAddress/ZIPCd046555
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IRS990/VotingMembersIndependentCnt01300
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JON SROUFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05748344297
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 253
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350821119
ReturnHeader/Filer/PhoneNum05748344297
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LINK ACCOUNTING GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0405 S MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH WEBSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0465550295
ReturnHeader/PreparerPersonGrp/PhoneNum05748342511
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY R MORGAN
ReturnHeader/ReturnTs02016-10-28T11:27:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$523,135
Liabilities
$142,224
Net assets
$380,911
Revenue
$310,056
Expenses
$313,699
Net income
-$3,643
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$3.42$0.67$2.75$1.43$1.53$0.09
2018Summary only. Only limited summary data is available for this year.$4.07$1.15$2.92$2.94$3.30$0.37
2017Summary only. Only limited summary data is available for this year.$4.58$1.29$3.29$2.45$2.85$0.41
2016Summary only. Only limited summary data is available for this year.$5.19$1.49$3.70$2.62$2.73$0.11
2015Detailed filing. Detailed filing data is available for this year.$5.23$1.42$3.81$3.10$3.14$0.04
2013Summary only. Only limited summary data is available for this year.$5.45$1.19$4.26$4.56$5.07$0.51
2012Summary only. Only limited summary data is available for this year.$6.03$1.26$4.78$5.66
2011Summary only. Only limited summary data is available for this year.$6.62$1.12$5.50$5.57
2010Summary only. Only limited summary data is available for this year.$6.84$0.76$6.08$5.63