Civic Intelligence

American Legion Post 98

990EZ • Fiscal year 2016 • EIN 35-0846010

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 25, 2017

Organization Profile
430 W Business 30Columbia City, IN 46725-8401

(260) 244-5821

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.01x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

87th percentile

29%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

92nd percentile

39%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

9.3%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$120,640

Up $33,642 (+39%) from 2015

Net Assets

Up

$119,703

Up $33,840 (+39%) from 2015

Liabilities

Down

$937

Down $198 (-17%) from 2015

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin87th percentile

Revenue

Up

$117,808

Up $10,033 (+9.3%) from 2015

Expenses

Up

$83,968

Up $2,124 (+2.6%) from 2015

Net Income

Up

$33,840

Up $7,909 (+31%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$300K$200K$100K$0Assets 2014: $64,126Liabilities 2014: $4,194Net Assets 2014: $59,9322014Assets 2015: $86,998Liabilities 2015: $1,135Net Assets 2015: $85,8632015Assets 2016: $120,640Liabilities 2016: $937Net Assets 2016: $119,7032016Assets 2018: $202,498Liabilities 2018: $827Net Assets 2018: $201,6712018Assets 2020: $225,169Liabilities 2020: $9,962Net Assets 2020: $215,2072020Assets 2021: $238,936Liabilities 2021: $964Net Assets 2021: $237,9722021Assets 2022: $263,031Liabilities 2022: $973Net Assets 2022: $262,0582022Assets 2025: $173,762Liabilities 2025: $1,134Net Assets 2025: $172,6282025

Highlighted filing

2016

Assets$120,640
Liabilities$937
Net Assets$119,703
Open 2016 Filing

Operations Trend

Revenue Growth65th percentile

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

$200K$100K$0-$100KRevenue 2014: $103,719Expenses 2014: $102,696Net Income 2014: $1,0232014Revenue 2015: $107,775Expenses 2015: $81,844Net Income 2015: $25,9312015Revenue 2016: $117,808Expenses 2016: $83,968Net Income 2016: $33,8402016Revenue 2018: $138,501Expenses 2018: $103,651Net Income 2018: $34,8502018Revenue 2020: $75,908Expenses 2020: $100,534Net Income 2020: -$24,6262020Revenue 2021: $126,607Expenses 2021: $103,842Net Income 2021: $22,7652021Revenue 2022: $124,749Expenses 2022: $100,663Net Income 2022: $24,0862022Revenue 2025: $6,560Expenses 2025: $69,467Net Income 2025: -$62,9072025

Highlighted filing

2016

Revenue$117,808
Expenses$83,968
Net Income$33,840
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 25, 2017
Return Version
2015v3.0
Gross Receipts
$176,042
Mission and Program Overview

Mission

Promote the interests of all veterans

Program Services

DescriptionGrantsExpenses
PUBLIC RECOGNITION OF VETERANS VIA PARADES AND OTHER PUBLIC FUNCTIONS--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN RICHARDSCommanderPT$0--
JOE PITTENGER1st Vice CommanderPT$0--
DEAN RAMSEY2nd Vice CommanderPT$0--
RICHARD STARKAdjutantPT$0--
FRANKLIN DANIELSFinance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 98
EIN
35-0846010
Address
430 W BUSINESS 30, COLUMBIA CITY, IN 46725-8401

Signing Officer

Name
Franklin Daniels
Title
Finance Officer
Phone
2602445821
Signed
2017-01-25
Discuss with paid preparer
Yes

Preparer

Firm
Mccoy Tax & Accounting LLC
Address
155 DIPLOMAT DRIVE, COLUMBIA CITY, IN 46725
Preparer
Chad R McCoy
Phone
2602446132
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountrent 1,372”

Description of other expenses Part I line 16

“Description amounttaxes 7,169member dues 7,769advertising 3,111office 3,102supplies 1,042licenses and permits 5,895other maintenance 87depreciation 6,280interest 55de minimis assets 5,723misc member expense 4,966”

Description of other assets Part II line 24

“Category beginning of year end of yearinventory 6,350 6,350equipment 16,417 12,429”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcredit card payable 8 200payroll tax payable 884 494loan payable 243 243”

Raw XML Appendix165 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0FRANKLIN DANIELS
IRS990EZ/BooksInCareOfDetail/PhoneNum02602445821
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0430 W BUSINESS 30
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0467258401
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt049843
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt083467
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02358
IRS990EZ/CostOfGoodsSoldAmt058234
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt033840
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0805
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt086998
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0120640
IRS990EZ/GamingGrossIncomeAmt087937
IRS990EZ/GrossProfitLossSlsOfInvntryAmt018221
IRS990EZ/GrossReceiptsAmt0176042
IRS990EZ/GrossSalesOfInventoryAmt076455
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt014388
IRS990EZ/LandAndBuildingsGrp/EOYAmt018394
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07920
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt085863
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0119703
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt085863
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0119703
IRS990EZ/OccupancyRentUtltsAndMaintAmt035084
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN RICHARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOE PITTENGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEAN RAMSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD STARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4FRANKLIN DANIELS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt022767
IRS990EZ/OtherAssetsTotalDetail/EOYAmt018779
IRS990EZ/OtherExpensesTotalAmt045199
IRS990EZ/OtherRevenueTotalAmt01372
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE THE INTERESTS OF ALL VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PUBLIC RECOGNITION OF VETERANS VIA PARADES AND OTHER PUBLIC FUNCTIONS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02880
IRS990EZ/SpecialEventsNetIncomeLossAmt087937
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01135
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0937
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt083968
IRS990EZ/TotalRevenueAmt0117808
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt024488
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt018076
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0332933
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0375497
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0395119
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt028488
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt027129
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0427439
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0483056
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt087937
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0624
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019622
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01316
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt017682
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerCompensationAmt02880
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0FRANKLIN DANIELS
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEE GAMING
IRS990ScheduleG/GamingOtherFacilityPct00.050
IRS990ScheduleG/GamingOwnFacilityPct00.950
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0FRANKLIN DANIELS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0430 W BUSINESS 30
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLUMBIA CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0467258401
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTRENT 1,372
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTTAXES 7,169MEMBER DUES 7,769ADVERTISING 3,111OFFICE 3,102SUPPLIES 1,042LICENSES AND PERMITS 5,895OTHER MAINTENANCE 87DEPRECIATION 6,280INTEREST 55DE MINIMIS ASSETS 5,723MISC MEMBER EXPENSE 4,966
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARINVENTORY 6,350 6,350EQUIPMENT 16,417 12,429
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARD PAYABLE 8 200PAYROLL TAX PAYABLE 884 494LOAN PAYABLE 243 243
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANKLIN DANIELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02602445821
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 98
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350846010
ReturnHeader/Filer/USAddress/AddressLine1Txt0430 W BUSINESS 30
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0467258401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460949607
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCOY TAX & ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 DIPLOMAT DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046725
ReturnHeader/PreparerPersonGrp/PhoneNum02602446132
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chad R McCoy
ReturnHeader/ReturnTs02017-01-31T15:39:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$120,640
Liabilities
$937
Net assets
$119,703
Revenue
$117,808
Expenses
$83,968
Net income
$33,840
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.01$1.73$0.07$0.69$0.63
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.01$2.62$1.25$1.01$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.01$2.38$1.27$1.04$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.10$2.15$0.76$1.01$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.01$2.02$1.39$1.04$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.01$1.20$1.18$0.84$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$1.08$0.82$0.26
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.04$0.60$1.04$1.03$0.01