Civic Intelligence

American Legion Post 106

990 • Fiscal year 2020 • EIN 35-1039908

Jan 01, 2020 to Dec 31, 2020 • Filed on May 06, 2021

109 S Commercial StreetWorthington, IN 47471-1705

(812) 875-2051

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Net Margin

81st percentile

20%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$2,730

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Asset Growth

70th percentile

3.4%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-31%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$770,655

Up $25,603 (+3.4%) from 2019

Net Assets

Up

$769,235

Up $26,086 (+3.5%) from 2019

Liabilities

Down

$1,420

Down $483 (-25%) from 2019

Revenue

Down

$131,034

Down $57,827 (-31%) from 2019

Expenses

Down

$104,948

Down $20,767 (-17%) from 2019

Net Income

Down

$26,086

Down $37,060 (-59%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $565,776Liabilities 2011: $125,271Net Assets 2011: $440,5052011Assets 2012: $565,897Liabilities 2012: $120,572Net Assets 2012: $445,3252012Assets 2013: $561,282Liabilities 2013: $115,635Net Assets 2013: $445,6472013Assets 2014: $577,300Liabilities 2014: $90,901Net Assets 2014: $486,3992014Assets 2015: $574,700Liabilities 2015: $46,431Net Assets 2015: $528,2692015Assets 2016: $587,021Liabilities 2016: $21,937Net Assets 2016: $565,0842016Assets 2017: $610,874Liabilities 2017: $2,164Net Assets 2017: $608,7102017Assets 2018: $682,130Liabilities 2018: $2,127Net Assets 2018: $680,0032018Assets 2019: $745,052Liabilities 2019: $1,903Net Assets 2019: $743,1492019Assets 2020: $770,655Liabilities 2020: $1,420Net Assets 2020: $769,2352020Assets 2021: $848,589Liabilities 2021: $2,432Net Assets 2021: $846,1572021Assets 2022: $945,975Liabilities 2022: $2,610Net Assets 2022: $943,3652022Assets 2023: $983,256Liabilities 2023: $2,700Net Assets 2023: $980,5562023Assets 2024: $989,552Liabilities 2024: $5,283Net Assets 2024: $984,2692024

Highlighted filing

2020

Assets$770,655
Liabilities$1,420
Net Assets$769,235

Operations Trend

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

$300K$200K$100K$0Expenses 2011: $82,4832011Expenses 2012: $84,7152012Revenue 2013: $85,265Expenses 2013: $84,943Net Income 2013: $3222013Revenue 2014: $133,692Expenses 2014: $92,940Net Income 2014: $40,7522014Revenue 2015: $144,597Expenses 2015: $102,727Net Income 2015: $41,8702015Revenue 2016: $135,113Expenses 2016: $98,298Net Income 2016: $36,8152016Revenue 2017: $154,190Expenses 2017: $110,564Net Income 2017: $43,6262017Revenue 2018: $185,695Expenses 2018: $114,402Net Income 2018: $71,2932018Revenue 2019: $188,861Expenses 2019: $125,715Net Income 2019: $63,1462019Revenue 2020: $131,034Expenses 2020: $104,948Net Income 2020: $26,0862020Revenue 2021: $216,910Expenses 2021: $139,988Net Income 2021: $76,9222021Revenue 2022: $250,035Expenses 2022: $152,827Net Income 2022: $97,2082022Revenue 2023: $246,263Expenses 2023: $209,072Net Income 2023: $37,1912023Revenue 2024: $223,727Expenses 2024: $220,014Net Income 2024: $3,7132024

Highlighted filing

2020

Revenue$131,034
Expenses$104,948
Net Income$26,086
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 6, 2021
Return Version
2020v4.1
Gross Receipts
$616,548
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Veterans organization yearly schedule of social and recreational activities for members, families, and guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$743,149$769,235▲ $26,086
Land, Buildings, and Equipment, Net$588,930$589,284▲ $354
Savings and Temporary Cash Investments$133,958$158,433▲ $24,475
Inventories for Sale or Use$14,439$15,138▲ $699
Cash and Non-Interest-Bearing Accounts$7,725$7,800▲ $75
Total Assets$745,052$770,655▲ $25,603
Liabilities
Accounts Payable and Accrued Expenses$1,903$1,420▼ $483
Total Liabilities$1,903$1,420▼ $483
Net Assets / Fund Balance
Total Net Assets Fund Balance$743,149$769,235▲ $26,086
Total Liabilities and Net Assets / Fund Balance$745,052$770,655▲ $25,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$461,404-$461,404
Equipment$84,032-$84,032
Land$43,848-$43,848
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd a FulfordFinance OfficerPT-$2,730$2,730
Todd a Fulford--$2,730-$2,730
James R AbramsFinance OfficerPT-$780$780
James R Abrams--$780-$780

Board Members and Trustees

NameTitle
Cheryl a TaylorAdjutant
Terry L MccullochCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$6,040
Program Service Revenue
$0
Investment Income
$59
Other Revenue
$124,935
Change in Net Assets
$26,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,643
Salaries, Compensation, and Employee Benefits$52,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,465$0$0$44,465
Occupancy$0$28,329$0$28,329
Payments to Affiliates$0$4,819$0$4,819
Payroll Taxes$4,330$0$0$4,330
Fees for Services Accounting$3,915$0$0$3,915
Other Expenses$3,736$0$0$3,736
Current Officers, Directors, Trustees, and Key Employees$3,510$0$0$3,510
Office Expenses$1,081$0$0$1,081
All Other Expenses$600$0$0$600
Total Functional Expenses$71,800$33,148$0$104,948
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$522,855
Gaming Direct Expenses$441,653
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post 106
EIN
35-1039908
Phone
8128752051
Address
109 S COMMERCIAL STREET, WORTHINGTON, IN 47471-1705

Signing Officer

Name
Ray E Dayhoff
Title
Finance Officer
Phone
8128752051
Signed
2021-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray E Dayhoff
Formed
1947
Legal Domicile
In
Voting Board Members
173
Independent Board Members
173
Employees
15
Volunteers
2

Preparer

Firm
Thomas R Pafford
Address
1359 A STREET NE PO BOX 614, LINTON, IN 47441
Preparer
Thomas R Pafford
Phone
8128472200
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Veterans, sons of veterans, and auxiliary

Pt VI, Line 7A

ELGIBLE MEMBERS

Pt VI, Line 7B

MEMBERS VOTE

Pt VI, Line 11B

AVAILABLE UPON REQUEST

Pt VI, Line 19

AVAILABLE UPON REQUEST

Raw XML Appendix392 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES R ABRAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TODD A FULFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt12730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VETERANS, SONS OF VETERANS, AND AUXILIARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELGIBLE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0745052
IRS990/TotalAssetsEOYAmt0770655
IRS990/TotalAssetsGrp/BOYAmt0745052
IRS990/TotalAssetsGrp/EOYAmt0770655
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06040
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033148
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt071800
IRS990/TotalFunctionalExpensesGrp/TotalAmt0104948
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01903
IRS990/TotalLiabilitiesEOYAmt01420
IRS990/TotalLiabilitiesGrp/BOYAmt01903
IRS990/TotalLiabilitiesGrp/EOYAmt01420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0743149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0769235
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0124994
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0131034
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0745052
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0770655
IRS990/TotReportableCompRltdOrgAmt03510
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06505 W STATE ROAD 48
IRS990/USAddress/CityNm0WORTHINGTON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047471
IRS990/VotingMembersGoverningBodyCnt0173
IRS990/VotingMembersIndependentCnt0173
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY E DAYHOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08128752051
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 106
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0351039908
ReturnHeader/Filer/PhoneNum08128752051
ReturnHeader/Filer/USAddress/AddressLine1Txt0109 S COMMERCIAL STREET
ReturnHeader/Filer/USAddress/CityNm0WORTHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0474711705
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS R PAFFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01359 A STREET NE PO BOX 614
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047441
ReturnHeader/PreparerPersonGrp/PhoneNum08128472200
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS R PAFFORD
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-05-06T10:09:07-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RAY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAYHOFF
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.90$0.05$9.84$2.24$2.20$0.04
2023Detailed filing. Detailed filing data is available for this year.$9.83$0.03$9.81$2.46$2.09$0.37
2022Detailed filing. Detailed filing data is available for this year.$9.46$0.03$9.43$2.50$1.53$0.97
2021Detailed filing. Detailed filing data is available for this year.$8.49$0.02$8.46$2.17$1.40$0.77
2020Detailed filing. Detailed filing data is available for this year.$7.71$0.01$7.69$1.31$1.05$0.26
2019Detailed filing. Detailed filing data is available for this year.$7.45$0.02$7.43$1.89$1.26$0.63
2018Detailed filing. Detailed filing data is available for this year.$6.82$0.02$6.80$1.86$1.14$0.71
2017Detailed filing. Detailed filing data is available for this year.$6.11$0.02$6.09$1.54$1.11$0.44
2016Detailed filing. Detailed filing data is available for this year.$5.87$0.22$5.65$1.35$0.98$0.37
2015Detailed filing. Detailed filing data is available for this year.$5.75$0.46$5.28$1.45$1.03$0.42
2014Detailed filing. Detailed filing data is available for this year.$5.77$0.91$4.86$1.34$0.93$0.41
2013Detailed filing. Detailed filing data is available for this year.$5.61$1.16$4.46$0.85$0.85$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$1.21$4.45$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$1.25$4.41$0.82