Civic Intelligence

American Legion Post 202

990 • Fiscal year 2016 • EIN 35-6076970

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 12, 2017

118 North Broadway Box 61Butler, IN 46721

(260) 868-2177

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.09x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.21x

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

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Net Margin

54th percentile

5.1%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$4,800

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Asset Growth

84th percentile

12%

Faster asset growth than 84% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

9.5%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,326,587

Up $142,848 (+12%) from 2015

Net Assets

Up

$1,208,199

Up $28,562 (+2.4%) from 2015

Liabilities

Up

$118,388

Up $114,286 (+2786%) from 2015

Revenue

Up

$555,385

Up $48,378 (+9.5%) from 2015

Expenses

Up

$526,823

Up $64,069 (+14%) from 2015

Net Income

Down

$28,562

Down $15,691 (-35%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,134,694Liabilities 2010: $117,971Net Assets 2010: $1,016,7232010Assets 2011: $1,085,389Liabilities 2011: $68,641Net Assets 2011: $1,016,7482011Assets 2012: $1,122,299Liabilities 2012: $4,999Net Assets 2012: $1,117,3002012Assets 2013: $1,212,977Liabilities 2013: $3,342Net Assets 2013: $1,209,6352013Assets 2014: $1,138,788Liabilities 2014: $3,404Net Assets 2014: $1,135,3842014Assets 2015: $1,183,739Liabilities 2015: $4,102Net Assets 2015: $1,179,6372015Assets 2016: $1,326,587Liabilities 2016: $118,388Net Assets 2016: $1,208,1992016Assets 2017: $1,144,232Liabilities 2017: $61,237Net Assets 2017: $1,082,9952017Assets 2018: $1,141,487Liabilities 2018: $5,924Net Assets 2018: $1,135,5632018Assets 2019: $1,109,940Liabilities 2019: $6,603Net Assets 2019: $1,103,3372019Assets 2020: $1,047,489Liabilities 2020: $4,522Net Assets 2020: $1,042,9672020Assets 2021: $1,138,999Liabilities 2021: $5,231Net Assets 2021: $1,133,7682021Assets 2022: $1,118,123Liabilities 2022: $4,972Net Assets 2022: $1,113,1512022Assets 2023: $1,066,159Liabilities 2023: $54,104Net Assets 2023: $1,012,0552023Assets 2024: $946,115Liabilities 2024: $67,537Net Assets 2024: $878,5782024

Highlighted filing

2016

Assets$1,326,587
Liabilities$118,388
Net Assets$1,208,199

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $634,1952010Expenses 2011: $624,4292011Expenses 2012: $519,2482012Revenue 2013: $631,545Expenses 2013: $539,210Net Income 2013: $92,3352013Revenue 2014: $484,131Expenses 2014: $558,382Net Income 2014: -$74,2512014Revenue 2015: $507,007Expenses 2015: $462,754Net Income 2015: $44,2532015Revenue 2016: $555,385Expenses 2016: $526,823Net Income 2016: $28,5622016Revenue 2017: $543,426Expenses 2017: $539,481Net Income 2017: $3,9452017Revenue 2018: $591,061Expenses 2018: $538,493Net Income 2018: $52,5682018Revenue 2019: $496,557Expenses 2019: $528,783Net Income 2019: -$32,2262019Revenue 2020: $337,163Expenses 2020: $397,533Net Income 2020: -$60,3702020Revenue 2021: $712,391Expenses 2021: $621,590Net Income 2021: $90,8012021Revenue 2022: $547,041Expenses 2022: $567,658Net Income 2022: -$20,6172022Revenue 2023: $347,571Expenses 2023: $448,667Net Income 2023: -$101,0962023Revenue 2024: $218,991Expenses 2024: $352,468Net Income 2024: -$133,4772024

Highlighted filing

2016

Revenue$555,385
Expenses$526,823
Net Income$28,562
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 12, 2017
Return Version
2016v3.0
Gross Receipts
$3,749,059
Mission and Program Overview

Mission

To facilitate comradary among past members of the armed services and their families; to uphold and defend the constitution of the united states of america; to promote patriotism; to preserve the memories and incidents of our association in the great wars; to inculcate a sense of individual obligation to community, state and nation; to combat autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,179,637$1,208,199▲ $28,562
Land, Buildings, and Equipment, Net$862,486$1,069,509▲ $207,023
Cash and Non-Interest-Bearing Accounts$233,113$216,722▼ $16,391
Savings and Temporary Cash Investments$86,640$38,856▼ $47,784
Inventories for Sale or Use$1,500$1,500→ $0
Total Assets$1,183,739$1,326,587▲ $142,848
Liabilities
Other Liabilities-$112,858-
Accounts Payable and Accrued Expenses$4,102$5,530▲ $1,428
Total Liabilities$4,102$118,388▲ $114,286
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,179,637$1,208,199▲ $28,562
Total Liabilities and Net Assets / Fund Balance$1,183,739$1,326,587▲ $142,848

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$442,988$532,715$975,703
Land$380,062-$380,062
Other Land Buildings$244,767$19,349$264,116
Equipment$1,692$181,551$183,243
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doyle L Marr JrFinance OffiPT$4,800$4,800
Charles F Lansford JrAdjatuntPT$2,100$2,100
Donald DappCommanderPT$2,100$2,100
Revenue and Support

Revenue Composition

Contributions and Grants
$164,747
Program Service Revenue
$0
Investment Income
$111
Other Revenue
$390,527
All Other Contributions
$157,810
Change in Net Assets
$28,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$407,734
Salaries, Compensation, and Employee Benefits$119,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,982--$100,982
Depreciation Depletion$49,303--$49,303
Other Expenses$18,589--$18,589
All Other Expenses$17,048--$17,048
Insurance$10,030--$10,030
Payroll Taxes$9,107--$9,107
Current Officers, Directors, Trustees, and Key Employees$9,000--$9,000
Conferences and Meetings-$5,200-$5,200
Interest-$4,072-$4,072
Fees for Services Accounting$2,600--$2,600
Total Functional Expenses$517,551$9,272$0$526,823
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,409,672
Gaming Direct Expenses$3,061,433
Fundraising Gross Income$8,172
Fundraising Direct Expenses$1,112
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$112,858
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 202
EIN
35-6076970
Phone
2608682177
Address
118 NORTH BROADWAY BOX 61, BUTLER, IN 46721

Signing Officer

Name
Donald Dapp
Title
Commander
Phone
2608682177
Signed
2017-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Dapp
Formed
1949
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
25

Preparer

Firm
Christen Souers Danford LLC
Address
202 E HARCOURT RD STE D, ANGOLA, IN 46703
Preparer
Thomas S Danford CPA
Phone
2608331100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To facilitate comradary among past members of the armed services and their families; to uphold and defend the constitution of the united states of america; to promote patriotism; to preserve the memories and incidents of our association in the great wars; to inculcate a sense of individual obligation to community, state and nation; to combat autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Form 990, Page 2, Part III, Line 4D

To facilitate comradary among past members of the armed services and their families; to uphold and defend the constitutuion of the united states of america; to promote patriotism; to preserve the memories and incidents of our associatino in the great wars; to inculcate a sense of individual obligation to community, state and nation; to combat autocracy of both the classes and the masses; to make right the master of might; to promote peace and goodwill; to safeguard and transmit to posterirty the principles of justice, freedom and democracy; to cnsecrete and santify our comradeship by our devotion to mutual helpfulness.

Raw XML Appendix334 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/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0961785
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt031468
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01904852
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02898105
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03061433
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0851312
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt046575
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02511785
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03409672
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0348239
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt04118
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0163328
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt047765
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0111445
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IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0AUBURN
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IRS990ScheduleG/StatesWhereGamingConductedCd0IN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FACILITATE COMRADARY AMONG PAST MEMBERS OF THE ARMED SERVICES AND THEIR FAMILIES; TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES OF AMERICA; TO PROMOTE PATRIOTISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATION IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO COMMUNITY, STATE AND NATION; TO COMBAT AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO FACILITATE COMRADARY AMONG PAST MEMBERS OF THE ARMED SERVICES AND THEIR FAMILIES; TO UPHOLD AND DEFEND THE CONSTITUTUION OF THE UNITED STATES OF AMERICA; TO PROMOTE PATRIOTISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATINO IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO COMMUNITY, STATE AND NATION; TO COMBAT AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT THE MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL; TO SAFEGUARD AND TRANSMIT TO POSTERIRTY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CNSECRETE AND SANTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01326587
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IRS990/TotalAssetsGrp/EOYAmt01326587
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IRS990/TotalContributionsAmt0164747
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0517551
IRS990/TotalFunctionalExpensesGrp/TotalAmt0526823
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04102
IRS990/TotalLiabilitiesEOYAmt0118388
IRS990/TotalLiabilitiesGrp/BOYAmt04102
IRS990/TotalLiabilitiesGrp/EOYAmt0118388
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01179637
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01208199
IRS990/TotalOtherProgSrvcExpenseAmt0517551
IRS990/TotalProgramServiceExpensesAmt0517551
IRS990/TotalReportableCompFromOrgAmt09000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0383578
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0555385
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01183739
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01326587
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01041 DONALD ST
IRS990/USAddress/CityNm0AUBURN
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IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD DAPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02608682177
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 202
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0356076970
ReturnHeader/Filer/PhoneNum02608682177
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ReturnHeader/Filer/USAddress/CityNm0BUTLER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0413380A3F7D51DC5C083DD5A54E7F2610AE55E78
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F2897BDA540E6C4F0A47631A56430E235B934CCB
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTEN SOUERS DANFORD LLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANGOLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046703
ReturnHeader/PreparerPersonGrp/PhoneNum02608331100
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS S DANFORD CPA
ReturnHeader/ReturnTs02017-08-16T11:46:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.07$0.88$0.22$0.35$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.05$1.01$0.35$0.45$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.11$0.55$0.57$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.13$0.71$0.62$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.04$0.34$0.40$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.50$0.53$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.14$0.59$0.54$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.14$0.06$1.08$0.54$0.54$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.12$1.21$0.56$0.53$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.51$0.46$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.48$0.56$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.63$0.54$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.07$1.02$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.12$1.02$0.63