Civic Intelligence

American Legion Post #232

990 • Fiscal year 2015 • EIN 35-6076979

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 25, 2016

Organization ProfileWWW.LEGION.ORG
PO Box 2353Hammond, IN 46323

(219) 844-0230

Siviq Scores

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

Liabilities / Assets

97th percentile

0.90x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.24x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

81st percentile

20%

Higher net margin than 81% 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

79th percentile

11%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

47th percentile

-0.3%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$35,044

Up $3,550 (+11%) from 2014

Net Assets

Up

$3,669

Up $8,780 (+172%) from 2014

Liabilities

Down

$31,375

Down $5,230 (-14%) from 2014

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin81st percentile

Revenue

Down

$128,445

Down $420 (-0.3%) from 2014

Expenses

Down

$103,321

Down $29,936 (-22%) from 2014

Net Income

Up

$25,124

Up $29,516 (+672%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2014: $31,494Liabilities 2014: $36,605Net Assets 2014: -$5,1112014Assets 2015: $35,044Liabilities 2015: $31,375Net Assets 2015: $3,6692015Assets 2016: $35,711Liabilities 2016: $28,829Net Assets 2016: $6,8822016Assets 2017: $41,526Liabilities 2017: $18,881Net Assets 2017: $22,6452017Assets 2018: $67,075Liabilities 2018: $12,773Net Assets 2018: $54,3022018Assets 2019: $55,022Liabilities 2019: $5,936Net Assets 2019: $49,0862019Assets 2020: $59,494Liabilities 2020: $15,824Net Assets 2020: $43,6702020Assets 2021: $119,584Liabilities 2021: $20,186Net Assets 2021: $99,3982021Assets 2022: $132,897Liabilities 2022: $882Net Assets 2022: $132,0152022Assets 2023: $144,930Liabilities 2023: $1,673Net Assets 2023: $143,2572023Assets 2024: $157,619Liabilities 2024: $1,852Net Assets 2024: $155,7672024

Highlighted filing

2015

Assets$35,044
Liabilities$31,375
Net Assets$3,669
Open 2015 Filing

Operations Trend

Revenue Growth47th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $128,865Expenses 2014: $133,257Net Income 2014: -$4,3922014Revenue 2015: $128,445Expenses 2015: $103,321Net Income 2015: $25,1242015Revenue 2016: $133,302Expenses 2016: $127,904Net Income 2016: $5,3982016Revenue 2017: $134,672Expenses 2017: $118,339Net Income 2017: $16,3332017Revenue 2018: $164,522Expenses 2018: $132,775Net Income 2018: $31,7472018Revenue 2019: $141,468Expenses 2019: $146,684Net Income 2019: -$5,2162019Revenue 2020: $78,986Expenses 2020: $84,271Net Income 2020: -$5,2852020Revenue 2021: $208,839Expenses 2021: $152,932Net Income 2021: $55,9072021Revenue 2022: $123,432Expenses 2022: $90,820Net Income 2022: $32,6122022Revenue 2023: $83,711Expenses 2023: $72,469Net Income 2023: $11,2422023Revenue 2024: $117,379Expenses 2024: $104,869Net Income 2024: $12,5102024

Highlighted filing

2015

Revenue$128,445
Expenses$103,321
Net Income$25,124
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 25, 2016
Return Version
2015v2.1
Gross Receipts
$191,406
Mission and Program Overview

Mission

Veterans organization to promote the well-being of veterans and uphold the traditions and ideals of the american legion. To further aid and assist in the goals of veterans and their families and a fraternal organiation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,582$25,008▼ $574
Cash and Non-Interest-Bearing Accounts$5,912$10,036▲ $4,124
Rtn Earn Endowment Incm Other Fnds$-4,393$3,669▲ $8,062
Pd in Cap Srpls Land Bldg Eqp Fund$-718--
Total Assets$31,494$35,044▲ $3,550
Liabilities
Mortgage Notes Payable Secured by Investment Property$33,023$28,548▼ $4,475
Accounts Payable and Accrued Expenses$3,582--
Other Liabilities-$2,827-
Total Liabilities$36,605$31,375▼ $5,230
Net Assets / Fund Balance
Total Net Assets Fund Balance$-5,111$3,669▲ $8,780
Total Liabilities and Net Assets / Fund Balance$31,494$35,044▲ $3,550

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,770$22,310$24,080
Buildings$10,738$9,456$20,194
Leasehold Improvements-$17,296$17,296
Land$12,500-$12,500
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Conrad Sierzega2nd Year Director
Robert Korem3rd Year Director
Michael Wolak1st Vice Commander
James Bence2nd Vice Commander
James HudsonAdjutant
Richard ChmielikChaplain
Tom SomervilleCommander
James GrauvogalFinancial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,090
Program Service Revenue
$9,180
Investment Income
$0
Other Revenue
$113,175
All Other Contributions
$1,125
Change in Net Assets
$25,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,973
Salaries, Compensation, and Employee Benefits$40,742
Grants and Similar Amounts Paid$631
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$37,101-$37,101
Occupancy-$13,290-$13,290
Insurance-$9,869-$9,869
Benefits to Members$4,975--$4,975
Other Expenses$4,000$18,005-$4,000
Payroll Taxes-$3,641-$3,641
Office Expenses$2,010--$2,010
Fees for Services Accounting-$1,199-$1,199
Grants to Domestic Orgs$631--$631
Depreciation Depletion$574--$574
Interest-$130-$130
All Other Expenses$80--$80
Total Functional Expenses$20,086$83,235$0$103,321
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$13,143
Gaming Direct Expenses$7,338
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
Payroll Liabilities$2,827
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“ORGANIZATION HAS MEMBERS”

Member election for additional members Part VI line 7A

“Members votein the directors and officers, they also nominate people for the director and officer positions”

Governing body decisions Part VI line 7B

“All ecisions are voted on by the members, they vote on programs and policies”

Form 990 governing body review Part VI line 11

“A copy if form 990 is provided to the overning body for review before filing”

Conflict of interest policy compliance Part VI line 12C

“There are meetings and discussions by the members to identify conflicts of interest”

CEO executive director top management comp Part VI line 15A

“Compensation is voted on by the members”

Other officer or key employee compensation Part VI line 15B

“Compensation is voted on by the members”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request”

Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST #232
EIN
35-6076979
Address
PO BOX 2353, HAMMOND, IN 46323

Signing Officer

Name
James Grauvogal
Title
Financial Offic
Phone
2198440230
Signed
2016-09-25
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
In
Voting Board Members
160
Independent Board Members
8
Employees
8

Preparer

Firm
Leading Financial Services Inc
Address
8906 Cook Way, Huntley, IL 60142
Preparer
Jeanie Perry
Phone
2242675051
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Due to prior years adjustments needing to be cleared up”

Raw XML Appendix361 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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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADJUTANT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025008
IRS990ScheduleD/TotalLiabilityAmt02827
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTEIN THE DIRECTORS AND OFFICERS, THEY ALSO NOMINATE PEOPLE FOR THE DIRECTOR AND OFFICER POSITIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ECISIONS ARE VOTED ON BY THE MEMBERS, THEY VOTE ON PROGRAMS AND POLICIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY IF FORM 990 IS PROVIDED TO THE OVERNING BODY FOR REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE MEETINGS AND DISCUSSIONS BY THE MEMBERS TO IDENTIFY CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS VOTED ON BY THE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS VOTED ON BY THE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUE TO PRIOR YEARS ADJUSTMENTS NEEDING TO BE CLEARED UP
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt031494
IRS990/TotalAssetsEOYAmt035044
IRS990/TotalAssetsGrp/BOYAmt031494
IRS990/TotalAssetsGrp/EOYAmt035044
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06090
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083235
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020086
IRS990/TotalFunctionalExpensesGrp/TotalAmt0103321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036605
IRS990/TotalLiabilitiesEOYAmt031375
IRS990/TotalLiabilitiesGrp/BOYAmt036605
IRS990/TotalLiabilitiesGrp/EOYAmt031375
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5111
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03669
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt020086
IRS990/TotalProgramServiceRevenueAmt09180
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0122355
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128445
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031494
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt035044
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0160
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LEGION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES GRAUVOGAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFIC
ReturnHeader/BusinessOfficerGrp/PhoneNum02198440230
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST #232
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0356076979
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2353
ReturnHeader/Filer/USAddress/CityNm0HAMMOND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046323
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475023057
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Leading Financial Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08906 Cook Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Huntley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060142
ReturnHeader/PreparerPersonGrp/PhoneNum02242675051
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeanie Perry
ReturnHeader/ReturnTs02016-10-09T19:28:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$35,044
Liabilities
$31,375
Net assets
$3,669
Revenue
$128,445
Expenses
$103,321
Net income
$25,124
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.02$1.56$1.17$1.05$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.43$0.84$0.72$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$1.23$0.91$0.33
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.20$0.99$2.09$1.53$0.56
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.16$0.44$0.79$0.84$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.06$0.49$1.41$1.47$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.13$0.54$1.65$1.33$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.19$0.23$1.35$1.18$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.29$0.07$1.33$1.28$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.31$0.04$1.28$1.03$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.37$0.05$1.29$1.33$0.04