Civic Intelligence

American Legion Post 253

990 • Fiscal year 2017 • EIN 35-0821119

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 25, 2018

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

87th percentile

0.28x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.53x

Higher debt load relative to revenue than 87% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

6th percentile

-12%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-6.4%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$457,943

Down $60,943 (-12%) from 2016

Net Assets

Down

$328,876

Down $40,734 (-11%) from 2016

Liabilities

Down

$129,067

Down $20,209 (-14%) from 2016

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin15th percentile

Revenue

Down

$244,717

Down $16,828 (-6.4%) from 2016

Expenses

Up

$285,451

Up $12,605 (+4.6%) from 2016

Net Income

Down

-$40,734

Down $29,433 (-260%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2017

Assets$457,943
Liabilities$129,067
Net Assets$328,876
Open 2017 Filing

Operations Trend

Revenue Growth33rd 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

2017

Revenue$244,717
Expenses$285,451
Net Income-$40,734
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$646,956
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$415,673$399,336▼ $16,337
Rtn Earn Endowment Incm Other Fnds$369,610$328,876▼ $40,734
Cash and Non-Interest-Bearing Accounts$49,081$56,207▲ $7,126
Investments Other Securities$50,000--
Inventories for Sale or Use$2,400$2,400→ $0
Accounts Receivable$1,732--
Total Assets$518,886$457,943▼ $60,943
Liabilities
Unsecured Notes Loans Payable$58,874$68,462▲ $9,588
Other Liabilities$50,862$42,067▼ $8,795
Accounts Payable and Accrued Expenses$39,540$18,538▼ $21,002
Total Liabilities$149,276$129,067▼ $20,209
Net Assets / Fund Balance
Total Net Assets Fund Balance$369,610$328,876▼ $40,734
Total Liabilities and Net Assets / Fund Balance$518,886$457,943▼ $60,943

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$108,037$790,474$898,511
Land$291,299-$291,299
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Edward Becker1st Vice COM
Don Coverstone2nd Vice COM
Mark HazeletAdjutant
Jeff SpickelmierCommander
Don CoverstoneFin Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,809
Program Service Revenue
$21,086
Investment Income
$368
Other Revenue
$218,454
All Other Contributions
$4,809
Change in Net Assets
$-40,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,669
Salaries, Compensation, and Employee Benefits$98,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,671--$90,671
Occupancy$62,238--$62,238
Depreciation Depletion$16,337--$16,337
All Other Expenses$8,618--$8,618
Payroll Taxes$6,743--$6,743
Other Expenses$6,135--$6,135
Interest$4,943--$4,943
Office Expenses$4,171--$4,171
Fees for Services Legal$2,500--$2,500
Fees for Services Accounting$1,779--$1,779
Other Employee Benefits$1,368--$1,368
Advertising$778--$778
Total Functional Expenses$285,451$0$0$285,451
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$252,422
Gaming Direct Expenses$203,305
Fundraising Direct Expenses$95,992
Fundraising Gross Income$94,591
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tri Fund Accoun$94,591$94,591$95,992$-1,401
Total Events$94,591$94,591$95,992$-1,401
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mutual Bank 31965$42,067
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
Jeff Spickelmier
Title
Commander
Phone
5748344297
Signed
2018-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Spickelmier
Formed
1965
Legal Domicile
In
Voting Board Members
1,981
Independent Board Members
1,981
Employees
28
Volunteers
20

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 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/InvestmentInJointVentureInd0false
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MinutesOfCommitteesInd0true
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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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ReturnHeader/FilingSecurityInformation/IPDt02018-11-21
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ReturnHeader/FilingSecurityInformation/IPTm011:52:25
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ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$457,943
Liabilities
$129,067
Net assets
$328,876
Revenue
$244,717
Expenses
$285,451
Net income
-$40,734
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
2017Detailed filing. Detailed filing 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
2015Summary only. Only limited summary 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