Civic Intelligence

American Legion Post 242

990EZ • Fiscal year 2015 • EIN 35-0861159

Jan 01, 2015 to Dec 31, 2015 • Filed on May 04, 2016

Organization ProfileN/A
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

98th percentile

1.10x

Higher debt load relative to assets than 98% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.21x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

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.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

4th percentile

-41%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-10%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$12,473

Down $8,564 (-41%) from 2014

Net Assets

Down

-$1,251

Down $15,891 (-109%) from 2014

Liabilities

Up

$13,724

Up $7,327 (+115%) from 2014

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin13th percentile

Revenue

Down

$66,410

Down $7,428 (-10%) from 2014

Expenses

Up

$82,301

Up $9,609 (+13%) from 2014

Net Income

Down

-$15,891

Down $17,037 (-1487%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

2015

Assets$12,473
Liabilities$13,724
Net Assets-$1,251
Open 2015 Filing

Operations Trend

Revenue Growth30th percentile

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

2015

Revenue$66,410
Expenses$82,301
Net Income-$15,891
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 4, 2016
Return Version
2015v2.1
Gross Receipts
$134,478
Mission and Program Overview

Mission

Promoting american legion activities

Program Services

DescriptionGrantsExpenses
TO PERPETUATE THE PRINCIPLES ON WHICH THE AMERICAN LEGION WAS FOUNDED-$82,301
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HAROLD PUNDVice-Commander-$0--
JEROME HILDENBRANDAdjutant-$0--
KENNETH HILDENBRANDCommander-$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
2016-05-04
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 2730. Other income 867. Cash over/short 4396. Commissions 1784.”

Form 990EZ, Part I, Line 16

“Advertising 843. Band/music 1406. Bank service charges 698. Credit card fees 1621. Dues and subs 52. Insurance 2718. Laundry 1728. Licenses 350. Membership dues 2260. Miscellaneous 312. Other expenses 7. Outside labor 406. Payroll tax expense 5459. Supplies 548. Contributions 245. Depreciation 252. Interest expense 155.”

Form 990EZ, Part II, Line 24

“Inventories 12586. 5671. Transfer to post 4485. 4485. Meter deposits 25. 25.”

Form 990EZ, Part II, Line 26

“Sales tax payable 847. 922. Payroll taxes payable 1065. 1830. Transfer to club 4485. 4485. Line of credit - spencer county bank 0. 6487.”

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 Appendix132 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/BOYAmt02899
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0827
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02235
IRS990EZ/CostOfGoodsSoldAmt066626
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15891
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01580
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt021037
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012473
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt02568
IRS990EZ/GrossProfitLossSlsOfInvntryAmt050306
IRS990EZ/GrossReceiptsAmt0134478
IRS990EZ/GrossSalesOfInventoryAmt0116932
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt01042
IRS990EZ/LandAndBuildingsGrp/EOYAmt01465
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02966
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014640
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-1251
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt014640
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-1251
IRS990EZ/OccupancyRentUtltsAndMaintAmt018029
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
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/PersonNm0HAROLD PUND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEROME HILDENBRAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KENNETH HILDENBRAND
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/BOYAmt017096
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010181
IRS990EZ/OtherExpensesTotalAmt019060
IRS990EZ/OtherRevenueTotalAmt09777
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING AMERICAN LEGION ACTIVITIES
IRS990EZ/PrintingPublicationsPostageAmt0430
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PERPETUATE THE PRINCIPLES ON WHICH THE AMERICAN LEGION WAS FOUNDED
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt082301
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt043202
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt01442
IRS990EZ/SpecialEventsNetIncomeLossAmt01126
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06397
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013724
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt082301
IRS990EZ/TotalProgramServiceExpensesAmt082301
IRS990EZ/TotalRevenueAmt066410
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT REQUIRED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HALL RENT 2730. OTHER INCOME 867. CASH OVER/SHORT 4396. COMMISSIONS 1784.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADVERTISING 843. BAND/MUSIC 1406. BANK SERVICE CHARGES 698. CREDIT CARD FEES 1621. DUES AND SUBS 52. INSURANCE 2718. LAUNDRY 1728. LICENSES 350. MEMBERSHIP DUES 2260. MISCELLANEOUS 312. OTHER EXPENSES 7. OUTSIDE LABOR 406. PAYROLL TAX EXPENSE 5459. SUPPLIES 548. CONTRIBUTIONS 245. DEPRECIATION 252. INTEREST EXPENSE 155.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INVENTORIES 12586. 5671. TRANSFER TO POST 4485. 4485. METER DEPOSITS 25. 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALES TAX PAYABLE 847. 922. PAYROLL TAXES PAYABLE 1065. 1830. TRANSFER TO CLUB 4485. 4485. LINE OF CREDIT - SPENCER COUNTY BANK 0. 6487.
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/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES HANCOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08129372611
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-04
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/PreparationDt02016-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELVIN E HELD CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-10T12:22:29-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,473
Liabilities
$13,724
Net assets
-$1,251
Revenue
$66,410
Expenses
$82,301
Net income
-$15,891
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Summary only. Only limited summary data is available for this year.$0.11$0.09$0.02$0.69$0.74$0.05
2016Summary only. Only limited summary data is available for this year.$0.21$0.11$0.10$1.03$0.92$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.14$0.01$0.66$0.82$0.16
2014Summary only. Only limited summary data is available for this year.$0.21$0.06$0.15$0.74$0.73$0.01
2013Summary only. Only limited summary data is available for this year.$0.20$0.06$0.13$0.52$0.54$0.02
2011Summary only. Only limited summary data is available for this year.$0.22$0.06$0.15$0.61$0.80$0.19
2010Summary only. Only limited summary data is available for this year.$0.52$0.18$0.35$0.75$0.78$0.03