Civic Intelligence

American Legion Post 242

990EZ • Fiscal year 2014 • EIN 35-0861159

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2015

PO Box 222Santa Claus, IN 47579

(812) 937-2611

Siviq Scores

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

Liabilities / Assets

90th percentile

0.30x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.09x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

54th percentile

1.6%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

72nd percentile

5.5%

Faster asset growth than 72% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

88th percentile

42%

Faster revenue growth than 88% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$21,037

Up $1,104 (+5.5%) from 2013

Net Assets

Up

$14,640

Up $1,146 (+8.5%) from 2013

Liabilities

Down

$6,397

Down $42 (-0.7%) from 2013

Revenue

Up

$73,838

Up $21,813 (+42%) from 2013

Expenses

Up

$72,692

Up $18,205 (+33%) from 2013

Net Income

Up

$1,146

Up $3,608 (+147%) from 2013

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0-$20KAssets 2010: $52,435Liabilities 2010: $17,709Net Assets 2010: $34,7262010Assets 2011: $21,572Liabilities 2011: $6,157Net Assets 2011: $15,4152011Assets 2013: $19,933Liabilities 2013: $6,439Net Assets 2013: $13,4942013Assets 2014: $21,037Liabilities 2014: $6,397Net Assets 2014: $14,6402014Assets 2015: $12,473Liabilities 2015: $13,724Net Assets 2015: -$1,2512015Assets 2016: $20,642Liabilities 2016: $11,020Net Assets 2016: $9,6222016Assets 2018: $11,368Liabilities 2018: $9,381Net Assets 2018: $1,9872018

Highlighted filing

2014

Assets$21,037
Liabilities$6,397
Net Assets$14,640

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $74,971Expenses 2010: $78,090Net Income 2010: -$3,1192010Revenue 2011: $60,638Expenses 2011: $79,949Net Income 2011: -$19,3112011Revenue 2013: $52,025Expenses 2013: $54,487Net Income 2013: -$2,4622013Revenue 2014: $73,838Expenses 2014: $72,692Net Income 2014: $1,1462014Revenue 2015: $66,410Expenses 2015: $82,301Net Income 2015: -$15,8912015Revenue 2016: $103,038Expenses 2016: $92,165Net Income 2016: $10,8732016Revenue 2018: $68,607Expenses 2018: $73,740Net Income 2018: -$5,1332018

Highlighted filing

2014

Revenue$73,838
Expenses$72,692
Net Income$1,146
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2015
Return Version
2014v5.0
Gross Receipts
$128,045
Mission and Program Overview

Mission

Promoting american legion activities

Program Services

DescriptionGrantsExpenses
TO PERPETUATE THE PRINCIPLES ON WHICH THE AMERICAN LEGION WAS FOUNDED-$72,692
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE HUBERSVice-Commander-$0--
HAROLD PUNDAdjutant-$0--
SARAH HAAKECommander-$0--
JACK GOGELSgt Of Arms-$0--
CHARLES HANCOCKFinance Officer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 242
EIN
35-0861159
Phone
8129372611
Address
PO BOX 222, SANTA CLAUS, IN 47579

Signing Officer

Name
Charles Hancock
Title
Finance Officer
Phone
8129372611
Signed
2015-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Melvin E Held CPA LLC
Address
PO BOX 97, SANTA CLAUS, IN 47579
Preparer
Melvin E Held CPA
Phone
8129372896
Supplemental Narrative

Additional Explanations

Pt V, Line 35B

NOT REQUIRED

Form 990EZ, Part I, Line 8

Hall rent 1776. Other income 978. Cash over/short 5537.

Form 990EZ, Part I, Line 16

Advertising 1406. Band/music 233. Bank service charges 269. Dues and subs 57. Credit card fees 1217. Office supplies 765. Insurance 6474. Laundry 1380. Licenses 352. Membership dues 2742. Miscellaneous 273. Other expenses 11. Outside labor 318. Payroll tax expense 4107. Supplies 2287. Depreciation 206.

Form 990EZ, Part II, Line 24

Inventories 11248. 12586. Transfer to post 4485. 4485. Meter deposits 25. 25.

Form 990EZ, Part II, Line 26

Sales tax payable 651. 847. Payroll taxes payable 1303. 1065. Transfer to club 4485. 4485.

Form 990, Part IX, Line 24F

Insurance laundry licenses membership dues miscellaneous outside labor penalties pest control trash hauling lawncare credit card fees

Raw XML Appendix131 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/BusinessName/BusinessNameLine1Txt0MELVIN E HELD CPA LLC
IRS990EZ/BooksInCareOfDetail/PhoneNum08129372896
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 97
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SANTA CLAUS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047579
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02927
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02899
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt052308
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01146
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01580
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019933
IRS990EZ/Form990TotalAssetsGrp/EOYAmt021037
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt014011
IRS990EZ/GrossProfitLossSlsOfInvntryAmt049979
IRS990EZ/GrossReceiptsAmt0128045
IRS990EZ/GrossSalesOfInventoryAmt0102287
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt01248
IRS990EZ/LandAndBuildingsGrp/EOYAmt01042
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03456
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013494
IRS990EZ/NetAssetsOrFundBalancesEOYAmt014640
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013494
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt014640
IRS990EZ/OccupancyRentUtltsAndMaintAmt017782
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt44.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE HUBERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HAROLD PUND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SARAH HAAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACK GOGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHARLES HANCOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE-COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SGT OF ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt015758
IRS990EZ/OtherAssetsTotalDetail/EOYAmt017096
IRS990EZ/OtherExpensesTotalAmt022097
IRS990EZ/OtherRevenueTotalAmt08291
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING AMERICAN LEGION ACTIVITIES
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PERPETUATE THE PRINCIPLES ON WHICH THE AMERICAN LEGION WAS FOUNDED
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt072692
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt031233
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt01899
IRS990EZ/SpecialEventsNetIncomeLossAmt012112
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06439
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06397
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072692
IRS990EZ/TotalProgramServiceExpensesAmt072692
IRS990EZ/TotalRevenueAmt073838
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT REQUIRED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HALL RENT 1776. OTHER INCOME 978. CASH OVER/SHORT 5537.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADVERTISING 1406. BAND/MUSIC 233. BANK SERVICE CHARGES 269. DUES AND SUBS 57. CREDIT CARD FEES 1217. OFFICE SUPPLIES 765. INSURANCE 6474. LAUNDRY 1380. LICENSES 352. MEMBERSHIP DUES 2742. MISCELLANEOUS 273. OTHER EXPENSES 11. OUTSIDE LABOR 318. PAYROLL TAX EXPENSE 4107. SUPPLIES 2287. DEPRECIATION 206.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INVENTORIES 11248. 12586. TRANSFER TO POST 4485. 4485. METER DEPOSITS 25. 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALES TAX PAYABLE 651. 847. PAYROLL TAXES PAYABLE 1303. 1065. TRANSFER TO CLUB 4485. 4485.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSURANCE LAUNDRY LICENSES MEMBERSHIP DUES MISCELLANEOUS OUTSIDE LABOR PENALTIES PEST CONTROL TRASH HAULING LAWNCARE CREDIT CARD FEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 35b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24f
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES HANCOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08129372611
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 242
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0350861159
ReturnHeader/Filer/PhoneNum08129372611
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 222
ReturnHeader/Filer/USAddress/CityNm0SANTA CLAUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047579
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELVIN E HELD CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 97
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTA CLAUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047579
ReturnHeader/PreparerPersonGrp/PhoneNum08129372896
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELVIN E HELD CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-15T08:17:43-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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Filings