Civic Intelligence

American Legion Post #400

990 • Fiscal year 2023 • EIN 35-6076835

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 19, 2024

Organization ProfileN/A
302 Lakeside DrWalkerton, IN 46574

(219) 369-1242

Siviq Scores

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

Liabilities / Assets

84th percentile

0.10x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.06x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Asset Growth

4th percentile

-20%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

12%

Faster revenue growth than 55% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$113,221

Down $28,538 (-20%) from 2022

Net Assets

Down

$102,028

Down $23,658 (-19%) from 2022

Liabilities

Down

$11,193

Down $4,880 (-30%) from 2022

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin19th percentile

Revenue

Up

$201,284

Up $21,798 (+12%) from 2022

Expenses

Up

$224,941

Up $15,166 (+7.2%) from 2022

Net Income

Up

-$23,657

Up $6,632 (+22%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$200K$150K$100K$50K$0Assets 2013: $43,190Liabilities 2013: $0Net Assets 2013: $43,1902013Assets 2015: $116,418Liabilities 2015: $2,309Net Assets 2015: $114,1092015Assets 2016: $147,042Liabilities 2016: $2,856Net Assets 2016: $144,1862016Assets 2017: $179,053Liabilities 2017: $2,812Net Assets 2017: $176,2412017Assets 2018: $187,054Liabilities 2018: $2,303Net Assets 2018: $184,7512018Assets 2019: $181,072Liabilities 2019: $7,750Net Assets 2019: $173,3222019Assets 2020: $181,974Liabilities 2020: $7,471Net Assets 2020: $174,5032020Assets 2021: $162,404Liabilities 2021: $6,430Net Assets 2021: $155,9742021Assets 2022: $141,759Liabilities 2022: $16,073Net Assets 2022: $125,6862022Assets 2023: $113,221Liabilities 2023: $11,193Net Assets 2023: $102,0282023Assets 2024: $92,800Liabilities 2024: $9,391Net Assets 2024: $83,4092024

Highlighted filing

2023

Assets$113,221
Liabilities$11,193
Net Assets$102,028
Open 2023 Filing

Operations Trend

Revenue Growth55th percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $139,033Expenses 2013: $102,149Net Income 2013: $36,8842013Revenue 2015: $133,116Expenses 2015: $109,863Net Income 2015: $23,2532015Revenue 2016: $153,262Expenses 2016: $123,185Net Income 2016: $30,0772016Revenue 2017: $186,706Expenses 2017: $154,651Net Income 2017: $32,0552017Revenue 2018: $149,830Expenses 2018: $141,320Net Income 2018: $8,5102018Revenue 2019: $143,351Expenses 2019: $154,780Net Income 2019: -$11,4292019Revenue 2020: $137,599Expenses 2020: $148,718Net Income 2020: -$11,1192020Revenue 2021: $184,391Expenses 2021: $202,921Net Income 2021: -$18,5302021Revenue 2022: $179,486Expenses 2022: $209,775Net Income 2022: -$30,2892022Revenue 2023: $201,284Expenses 2023: $224,941Net Income 2023: -$23,6572023Revenue 2024: $225,373Expenses 2024: $243,988Net Income 2024: -$18,6152024

Highlighted filing

2023

Revenue$201,284
Expenses$224,941
Net Income-$23,657
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 19, 2024
Return Version
2023v5.1
Gross Receipts
$697,207
Mission and Program Overview

Mission

Provide fraternal and social

Provide fraternal and social services to veterans of the united states military services

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$125,686$102,028▼ $23,658
Land, Buildings, and Equipment, Net$81,513$71,361▼ $10,152
Savings and Temporary Cash Investments$25,662$25,684▲ $22
Cash and Non-Interest-Bearing Accounts$26,542$9,351▼ $17,191
Inventories for Sale or Use$8,042$6,818▼ $1,224
Accounts Receivable-$7-
Total Assets$141,759$113,221▼ $28,538
Liabilities
Accounts Payable and Accrued Expenses$16,073$11,193▼ $4,880
Total Liabilities$16,073$11,193▼ $4,880
Net Assets / Fund Balance
Total Net Assets Fund Balance$125,686$102,028▼ $23,658
Total Liabilities and Net Assets / Fund Balance$141,759$113,221▼ $28,538

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$59,839$222,025-
Land$5,238--
Equipment$6,284$42,113-
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Dennis Mazzorana1st Vice Chmn
Dave Troth2nd Vice Chmn
Lee DavisAdjutant/sgt at Arms
Thomas HarroldCommander
Michael BrewingtonFinance Officer
Richard G BurdineHistorian
Revenue and Support

Revenue Composition

Contributions and Grants
$5,685
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$195,577
All Other Contributions
$795
Change in Net Assets
$-23,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,472
Salaries, Compensation, and Employee Benefits$102,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$94,682
Occupancy$0$0$0$47,186
All Other Expenses$0$0$0$22,804
Depreciation Depletion$0$0$0$10,152
Payroll Taxes$0$0$0$7,787
Fees for Services Accounting$0$0$0$7,063
Insurance$0$0$0$5,499
Other Expenses$0$0$0$2,847
Office Expenses$0$0$0$1,281
Interest$0$0$0$1,060
Payments to Affiliates$0$0$0$920
Total Functional Expenses$0$0$0$224,941
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$420,459
Gaming Direct Expenses$354,340
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST #400
EIN
35-6076835
Phone
2193691242
Address
302 LAKESIDE DR, WALKERTON, IN 46574

Signing Officer

Name
Michael Brewington
Title
Finance Officer
Phone
2193691242
Signed
2024-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Brewington
Formed
1946
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
10

Preparer

Firm
SCHMITT & KAYLOR CPA'S
Address
PO BOX 608, LA PORTE, IN 46352
Preparer
Richard J Schmitt CPA
Phone
2193621515
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Copy of form 990 kept in office for officer/member review”

Pt XI

“ROUNDING”

Form 990, Part IX, Line 24E

“DONATIONS 6271.”

Form 990, Part IX, Line 24E

“ALARM SYSTEM 1578.”

Form 990, Part IX, Line 24E

“UNIFORM & LINEN 866.”

Form 990, Part IX, Line 24E

“EQUIPMENT RENTAL 1059.”

Form 990, Part IX, Line 24E

“CASH OVER/SHORT 478.”

Form 990, Part IX, Line 24E

“ENTERTAINMENT 5927.”

Form 990, Part IX, Line 24E

“OTHER EXPENSE 5495.”

Form 990, Part IX, Line 24E

“BANK CHARGES 1130.”

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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IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0302 LAKESIDE DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WALKERTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd046574
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 KEPT IN OFFICE FOR OFFICER/MEMBER REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DONATIONS 6271.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALARM SYSTEM 1578.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNIFORM & LINEN 866.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT RENTAL 1059.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CASH OVER/SHORT 478.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ENTERTAINMENT 5927.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER EXPENSE 5495.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK CHARGES 1130.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0141759
IRS990/TotalAssetsEOYAmt0113221
IRS990/TotalAssetsGrp/BOYAmt0141759
IRS990/TotalAssetsGrp/EOYAmt0113221
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05685
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224941
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016073
IRS990/TotalLiabilitiesEOYAmt011193
IRS990/TotalLiabilitiesGrp/BOYAmt016073
IRS990/TotalLiabilitiesGrp/EOYAmt011193
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0125686
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102028
IRS990/TotalRevenueGrp/ExclusionAmt022
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195577
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201284
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0141759
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0113221
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0302 LAKESIDE DR
IRS990/USAddress/CityNm0WALKERTON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046574
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BREWINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02193691242
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST #400
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0356076835
ReturnHeader/Filer/PhoneNum02193691242
ReturnHeader/Filer/USAddress/AddressLine1Txt0302 LAKESIDE DR
ReturnHeader/Filer/USAddress/CityNm0WALKERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046574
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351387112
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHMITT & KAYLOR CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 608
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA PORTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046352
ReturnHeader/PreparerPersonGrp/PhoneNum02193621515
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD J SCHMITT CPA
ReturnHeader/ReturnTs02024-07-15T12:40:13-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BREWINGTON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$113,221
Liabilities
$11,193
Net assets
$102,028
Revenue
$201,284
Expenses
$224,941
Net income
-$23,657
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.09$0.83$2.25$2.44$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.11$1.02$2.01$2.25$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.16$1.26$1.79$2.10$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.06$1.56$1.84$2.03$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.82$0.07$1.75$1.38$1.49$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.81$0.08$1.73$1.43$1.55$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.02$1.85$1.50$1.41$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.03$1.76$1.87$1.55$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.03$1.44$1.53$1.23$0.30
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.02$1.14$1.33$1.10$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.39$1.02$0.37