Civic Intelligence

American Legion Post 253

990 • Fiscal year 2018 • EIN 35-0821119

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

Organization ProfileWWW.FACEBOOK.COM/AMERICANLEGIONPOST253
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

89th percentile

0.28x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

0.39x

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

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Asset Growth

8th percentile

-11%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

76th percentile

20%

Faster revenue growth than 76% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$406,991

Down $50,952 (-11%) from 2017

Net Assets

Down

$292,288

Down $36,588 (-11%) from 2017

Liabilities

Down

$114,703

Down $14,364 (-11%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin18th percentile

Revenue

Up

$293,596

Up $48,879 (+20%) from 2017

Expenses

Up

$330,184

Up $44,733 (+16%) from 2017

Net Income

Up

-$36,588

Up $4,146 (+10%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2018

Assets$406,991
Liabilities$114,703
Net Assets$292,288
Open 2018 Filing

Operations Trend

Revenue Growth76th 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

2018

Revenue$293,596
Expenses$330,184
Net Income-$36,588
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$511,955
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Sponsor & promote veterans affairs & activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$399,336$383,160▼ $16,176
Cash and Non-Interest-Bearing Accounts$56,207$21,431▼ $34,776
Inventories for Sale or Use$2,400$2,400→ $0
Total Assets$457,943$406,991▼ $50,952
Liabilities
Unsecured Notes Loans Payable$68,462$69,789▲ $1,327
Other Liabilities$42,067$37,653▼ $4,414
Accounts Payable and Accrued Expenses$18,538$7,261▼ $11,277
Total Liabilities$129,067$114,703▼ $14,364
Net Assets / Fund Balance
Unrestricted Net Assets$328,876$292,288▼ $36,588
Total Net Assets Fund Balance$328,876$292,288▼ $36,588
Total Liabilities and Net Assets / Fund Balance$457,943$406,991▼ $50,952

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$91,861$786,100$877,961
Land$291,299-$291,299
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Don Coverstone2nd Vice COM
Mark HazeletAdjutant
Jeff SpickelmierCommander
Edward BeckerEdward Becke
Revenue and Support

Revenue Composition

Contributions and Grants
$64,107
Program Service Revenue
$6,672
Investment Income
$911
Other Revenue
$221,906
All Other Contributions
$43,250
Change in Net Assets
$-36,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,480
Salaries, Compensation, and Employee Benefits$127,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$116,095
Occupancy---$49,339
Insurance---$18,859
Depreciation Depletion---$16,176
All Other Expenses---$12,849
Payroll Taxes---$11,609
Interest---$6,146
Other Expenses---$6,050
Fees for Services Accounting---$4,241
Advertising---$4,207
Office Expenses---$3,776
Travel---$3,769
Total Functional Expenses$0$0$0$330,184
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$142,969
Gaming Direct Expenses$69,368
Fundraising Gross Income$8,277
Fundraising Direct Expenses$4,084
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
Line of Credit$37,653
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 and trustees.”

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

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

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

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

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

“All 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

“Available 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
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Spickelmier
Formed
1965
Legal Domicile
In
Voting Board Members
4
Independent Board Members
4
Employees
29
Volunteers
20

Preparer

Firm
Himes & Krull LLC
Address
PO BOX 153, PIERCETON, IN 46562
Preparer
Wendy Bills CPA
Phone
5745942002
Supplemental Narrative

Additional Explanations

Form 990

“Due to changes in bookkeepers and lost data, there is a net uncategorized expense of 51,777 reported in part ix of form 990.”

Form 990, Page 1, Part I, Line 6

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

Raw XML Appendix335 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/ExplanationTxt0DUE TO CHANGES IN BOOKKEEPERS AND LOST DATA, THERE IS A NET UNCATEGORIZED EXPENSE OF 51,777 REPORTED IN PART IX OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ARE UNPAID, AND THEY HELP WITH CLEAN-UP AND PREPARATION OF MAILERS FOR EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP ELECTS ALL OF THE OFFICERS AND TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL SIGNIFICANT OPERATING AND POLICY DECISIONS ARE SUBJECT TO A VOTE OF THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE OFFICER AND OFFICE MANAGER REVIEW THE RETURN FOR ACCURACY AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL 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/ExplanationTxt6AVAILABLE UPON REQUEST AT THE POST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF SPICKELMIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05748344297
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
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ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350821119
ReturnHeader/Filer/PhoneNum05748344297
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 131
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ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm007:23:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352235804
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 153
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY BILLS CPA
ReturnHeader/ReturnTs02019-11-15T07:23:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$406,991
Liabilities
$114,703
Net assets
$292,288
Revenue
$293,596
Expenses
$330,184
Net income
-$36,588
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
2018Detailed filing. Detailed filing 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
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