Civic Intelligence

American Legion Post #232

990 • Fiscal year 2016 • EIN 35-6076979

Jan 01, 2016 to Dec 31, 2016 • Filed on May 14, 2017

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

0.81x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.22x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

53rd percentile

4.0%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

57th percentile

1.9%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

3.8%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$35,711

Up $667 (+1.9%) from 2015

Net Assets

Up

$6,882

Up $3,213 (+88%) from 2015

Liabilities

Down

$28,829

Down $2,546 (-8.1%) from 2015

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin53rd percentile

Revenue

Up

$133,302

Up $4,857 (+3.8%) from 2015

Expenses

Up

$127,904

Up $24,583 (+24%) from 2015

Net Income

Down

$5,398

Down $19,726 (-79%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2016

Assets$35,711
Liabilities$28,829
Net Assets$6,882
Open 2016 Filing

Operations Trend

Revenue Growth56th 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

2016

Revenue$133,302
Expenses$127,904
Net Income$5,398
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 14, 2017
Return Version
2016v3.0
Gross Receipts
$365,417
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$25,008$25,008→ $0
Cash and Non-Interest-Bearing Accounts$10,036$10,703▲ $667
Rtn Earn Endowment Incm Other Fnds$3,669$6,882▲ $3,213
Loans From Officers Directors-$3,750-
Total Assets$35,044$35,711▲ $667
Liabilities
Mortgage Notes Payable Secured by Investment Property$28,548$23,724▼ $4,824
Other Liabilities$2,827$1,355▼ $1,472
Total Liabilities$31,375$28,829▼ $2,546
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,669$6,882▲ $3,213
Total Liabilities and Net Assets / Fund Balance$35,044$35,711▲ $667

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 Pay88th 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
Chester ColvinFinancial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,093
Program Service Revenue
$10,046
Investment Income
$0
Other Revenue
$118,163
All Other Contributions
$550
Change in Net Assets
$5,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,214
Salaries, Compensation, and Employee Benefits$42,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$38,568-$38,568
Benefits to Members$21,303--$21,303
Occupancy-$16,657-$16,657
Insurance-$8,648-$8,648
Payroll Taxes-$3,819-$3,819
Office Expenses$3,740--$3,740
Other Expenses$2,610$12,619-$2,610
All Other Expenses$2,357--$2,357
Fees for Services Accounting-$1,034-$1,034
Depreciation Depletion$518--$518
Advertising$159--$159
Total Functional Expenses$46,559$81,345$0$127,904
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$208,636
Gaming Direct Expenses$166,473
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$3,750-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,355
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 vote in the directors and officers, they also nominate people for the director and officer positions”

Governing body decisions Part VI line 7B

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

Form 990 governing body review Part VI line 11

“A copy of 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
Chester Colvin
Title
Financial Offic
Phone
2198440230
Signed
2017-05-14
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
PO Box 881, Huntley, IL 60142
Preparer
Jeanie A Perry EA
Phone
2242675051
Supplemental Narrative

Additional Explanations

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

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

Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt022310
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024080
IRS990ScheduleD/LandGrp/BookValueAmt012500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017296
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025008
IRS990ScheduleD/TotalLiabilityAmt01355
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0155407
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0155407
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0162878
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0208636
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0208636
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt045758
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt0269
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt0269
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt07202
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07202
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03750
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING CASH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt06300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TOM SOMERVILLE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0COMMANDER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt03750
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE IN THE DIRECTORS AND OFFICERS, THEY ALSO NOMINATE PEOPLE FOR THE DIRECTOR AND OFFICER POSITIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ELECTIONS ARE VOTED ON BY THE MEMBERS, THEY VOTE ON PROGRAMS AND POLICIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF 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 year 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/TotalAssetsBOYAmt035044
IRS990/TotalAssetsEOYAmt035711
IRS990/TotalAssetsGrp/BOYAmt035044
IRS990/TotalAssetsGrp/EOYAmt035711
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05093
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081345
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt046559
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127904
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031375
IRS990/TotalLiabilitiesEOYAmt028829
IRS990/TotalLiabilitiesGrp/BOYAmt031375
IRS990/TotalLiabilitiesGrp/EOYAmt028829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03669
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06882
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt046559
IRS990/TotalProgramServiceRevenueAmt010046
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133302
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt035044
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt035711
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
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/PersonNm0CHESTER COLVIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFIC
ReturnHeader/BusinessOfficerGrp/PhoneNum02198440230
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-14
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0EFBD6A2337285CAE3F57C55E25DF15B3FB03C5EE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EFBD6A2337285CAE3F57C55E25DF15B3FB03C5EE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId01582692017320lgtmdux
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-16
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.209.199.58
ReturnHeader/FilingSecurityInformation/IPDt02017-11-16
ReturnHeader/FilingSecurityInformation/IPTm000:52:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475023057
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Leading Financial Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 881
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Huntley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060142
ReturnHeader/PreparerPersonGrp/PhoneNum02242675051
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeanie A Perry EA
ReturnHeader/ReturnTs02017-11-16T00:50:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,711
Liabilities
$28,829
Net assets
$6,882
Revenue
$133,302
Expenses
$127,904
Net income
$5,398
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