Civic Intelligence

American Legion Post 88

990EZ • Fiscal year 2013 • EIN 35-0823699

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 12, 2014

1446 Olive Street46203-1928

(317) 632-0417

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

32nd percentile

-7.3%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

39th percentile

-3.0%

Faster asset growth than 39% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

50th percentile

-1.1%

Faster revenue growth than 50% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Down

$236,742

Down $18,466 (-7.2%) from 2011

Net Assets

Down

$235,917

Down $17,474 (-6.9%) from 2011

Liabilities

Down

$825

Down $992 (-55%) from 2011

Revenue

Down

$85,587

Down $12,350 (-13%) from 2011

Expenses

Up

$91,872

Up $1,016 (+1.1%) from 2011

Net Income

Down

-$6,285

Down $13,366 (-189%) from 2011

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $255,208Liabilities 2011: $1,817Net Assets 2011: $253,3912011Assets 2013: $236,742Liabilities 2013: $825Net Assets 2013: $235,9172013Assets 2014: $240,113Liabilities 2014: $737Net Assets 2014: $239,3762014Assets 2015: $257,763Liabilities 2015: $558Net Assets 2015: $257,2052015Assets 2016: $326,808Liabilities 2016: $1,756Net Assets 2016: $325,0522016Assets 2017: $359,545Liabilities 2017: $1,832Net Assets 2017: $357,7132017Assets 2019: $392,810Liabilities 2019: $729Net Assets 2019: $392,0812019Assets 2020: $318,524Liabilities 2020: $402Net Assets 2020: $318,1222020Assets 2021: $296,012Liabilities 2021: $642Net Assets 2021: $295,3702021Assets 2022: $213,681Liabilities 2022: $370Net Assets 2022: $213,3112022

Highlighted filing

2013

Assets$236,742
Liabilities$825
Net Assets$235,917

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $97,937Expenses 2011: $90,856Net Income 2011: $7,0812011Revenue 2013: $85,587Expenses 2013: $91,872Net Income 2013: -$6,2852013Revenue 2014: $94,398Expenses 2014: $90,934Net Income 2014: $3,4642014Revenue 2015: $108,520Expenses 2015: $90,691Net Income 2015: $17,8292015Revenue 2016: $183,746Expenses 2016: $115,899Net Income 2016: $67,8472016Revenue 2017: $147,645Expenses 2017: $114,984Net Income 2017: $32,6612017Revenue 2019: $145,247Expenses 2019: $116,854Net Income 2019: $28,3932019Revenue 2020: $70,899Expenses 2020: $144,858Net Income 2020: -$73,9592020Revenue 2021: $129,048Expenses 2021: $151,800Net Income 2021: -$22,7522021Revenue 2022: $224,742Expenses 2022: $306,801Net Income 2022: -$82,0592022

Highlighted filing

2013

Revenue$85,587
Expenses$91,872
Net Income-$6,285
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 12, 2014
Return Version
2013v4.0
Gross Receipts
$166,637
Mission and Program Overview

Mission

The mission statement of the american legion is to uphold and defend the constitution of the united states; to maintain law and order, to foster and perpetuate a one-hundred percent americanism; to preserve the memories and incidents of our association in the great wars; to inculcate a sense of indiviual obligation to the community, state, and nation, to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom, and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Program Services

DescriptionGrantsExpenses
VETERANS DAY FREE DINNER--
ADOPTED FOUR FAMILIES FOR CHRISTMAS.--
MEMORIAL DAY DINNER AND PLACING OF FLAGS ON VERTERANS GRAVES.--
OTHER PROGRAMS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BOB LAYTONCommander-$0--
DAVID DEZERN1st Vice-$0--
MARK SMITH2nd Vice-$0--
BILL BRYANTAdjutant-$0--
Filing and Contact Details

Filer

EIN
35-0823699
Phone
3176320417

Signing Officer

Name
Bob Layton
Title
Commander
Phone
3176320417
Signed
2014-11-12

Preparer

Preparer
Gregory E Heldmancpapfs
Phone
3177868001
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Clubroom 63,350 total 63,350

Form 990-ez, Part I, Line 16

Clubroom cost of goods sold 29,331 expenses office expense 546 meetings & conventions 106 special events 250 operating supplies 1,331 outside services 462 advertising & promotion 326 licenses & permits 1,142 dues 2,748 bank service charge 382 dues & subscriptions 179 laundry 1,021 x-mas party for families 1,563 non-investment depreciation 3,308 total 42,695

Form 990-ez, Part I, Line 20

Payment of non-deductible penalty 0

Form 990-ez, Part II, Line 24

Inventories for sale or use 15,000 12,000 furniture & equipment 218,807 218,807 less accumulated depreciation 173,697 176,823 leaseholds 7,085 7,085 less accumulated depreciation 234 416 deposits 1,500 1,500 total 68,461 62,153

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,831 825

Form 990-ez, Part III

The mission statement of the american legion is to uphold and defend the constitution of the united states; to maintain law and order, to foster and perpetuate a one-hundred percent americanism; to preserve the memories and incidents of our association in the great wars; to inculcate a sense of indiviual obligation to the community, state, and nation, to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom, and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Form 990-ez, Part III, Line 31

OTHER PROGRAMS

Raw XML Appendix148 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0BOB LAYTON
CompensationExplanation/CompensationExplanationGrp/PersonNm1DAVID DEZERN
CompensationExplanation/CompensationExplanationGrp/PersonNm2MARK SMITH
CompensationExplanation/CompensationExplanationGrp/PersonNm3BILL BRYANT
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine10AMERICAN LEGION POST 88
IRS990EZ/BooksInCareOfDetail/PhoneNum03176320417
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine101446 OLIVE STREET
IRS990EZ/BooksInCareOfDetail/USAddress/City0INDIANAPOLIS
IRS990EZ/BooksInCareOfDetail/USAddress/State0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode046203
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt087716
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt086733
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6285
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04242
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0244033
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0236742
IRS990EZ/GamingGrossIncomeAmt099687
IRS990EZ/GrossReceiptsAmt0166637
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt090
IRS990EZ/LandAndBuildingsGrp/BOYAmt087856
IRS990EZ/LandAndBuildingsGrp/EOYAmt087856
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03510
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0242202
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0235917
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0242202
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0235917
IRS990EZ/OccupancyRentUtltsAndMaintAmt021804
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BOB LAYTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID DEZERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BILL BRYANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt068461
IRS990EZ/OtherAssetsTotalDetail/EOYAmt062153
IRS990EZ/OtherExpensesTotalAmt042695
IRS990EZ/OtherRevenueTotalAmt063350
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE MISSION STATEMENT OF THE AMERICAN LEGION IS TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES; TO MAINTAIN LAW AND ORDER, TO FOSTER AND PERPETUATE A ONE-HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIUAL OBLIGATION TO THE COMMUNITY, STATE, AND NATION, TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM, AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0VETERANS DAY FREE DINNER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ADOPTED FOUR FAMILIES FOR CHRISTMAS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2MEMORIAL DAY DINNER AND PLACING OF FLAGS ON VERTERANS GRAVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3OTHER PROGRAMS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt023131
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt081050
IRS990EZ/SpecialEventsNetIncomeLossAmt018637
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01831
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0825
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt091872
IRS990EZ/TotalRevenueAmt085587
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt081050
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt099687
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt099687
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018637
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt081050
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt081050
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine10AMERICAN LEGION POST 88
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine101446 OLIVE STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/City0INDIANAPOLIS
IRS990ScheduleG/PersonsWithBooksUSAddress/State0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode046203
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLUBROOM 63,350 TOTAL 63,350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLUBROOM COST OF GOODS SOLD 29,331 EXPENSES OFFICE EXPENSE 546 MEETINGS & CONVENTIONS 106 SPECIAL EVENTS 250 OPERATING SUPPLIES 1,331 OUTSIDE SERVICES 462 ADVERTISING & PROMOTION 326 LICENSES & PERMITS 1,142 DUES 2,748 BANK SERVICE CHARGE 382 DUES & SUBSCRIPTIONS 179 LAUNDRY 1,021 X-MAS PARTY FOR FAMILIES 1,563 NON-INVESTMENT DEPRECIATION 3,308 TOTAL 42,695
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYMENT OF NON-DEDUCTIBLE PENALTY 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INVENTORIES FOR SALE OR USE 15,000 12,000 FURNITURE & EQUIPMENT 218,807 218,807 LESS ACCUMULATED DEPRECIATION 173,697 176,823 LEASEHOLDS 7,085 7,085 LESS ACCUMULATED DEPRECIATION 234 416 DEPOSITS 1,500 1,500 TOTAL 68,461 62,153
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,831 825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE MISSION STATEMENT OF THE AMERICAN LEGION IS TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES; TO MAINTAIN LAW AND ORDER, TO FOSTER AND PERPETUATE A ONE-HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIUAL OBLIGATION TO THE COMMUNITY, STATE, AND NATION, TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM, AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB LAYTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03176320417
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 88
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350823699
ReturnHeader/Filer/PhoneNum03176320417
ReturnHeader/Filer/USAddress/AddressLine101446 OLIVE STREET
ReturnHeader/Filer/USAddress/City0INDIANAPOLIS
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode0462031928
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351811757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EHLEN HELDMAN & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10130 EAST EPLER AVENUE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode046227
ReturnHeader/PreparerPersonGrp/PhoneNum03177868001
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY E HELDMANCPAPFS
ReturnHeader/ReturnTs02015-01-23T13:41:42-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)19 • <$500k nonprofits