Civic Intelligence

American Legion Post #232

990 • Fiscal year 2017 • EIN 35-6076979

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 11, 2018

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

94th percentile

0.45x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.14x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

84th percentile

16%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

1.0%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$41,526

Up $5,815 (+16%) from 2016

Net Assets

Up

$22,645

Up $15,763 (+229%) from 2016

Liabilities

Down

$18,881

Down $9,948 (-35%) from 2016

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin71st percentile

Revenue

Up

$134,672

Up $1,370 (+1.0%) from 2016

Expenses

Down

$118,339

Down $9,565 (-7.5%) from 2016

Net Income

Up

$16,333

Up $10,935 (+203%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2017

Assets$41,526
Liabilities$18,881
Net Assets$22,645
Open 2017 Filing

Operations Trend

Revenue Growth54th 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

2017

Revenue$134,672
Expenses$118,339
Net Income$16,333
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 11, 2018
Return Version
2017v2.2
Gross Receipts
$299,365
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$24,490$23,972▼ $518
Rtn Earn Endowment Incm Other Fnds$6,364$22,645▲ $16,281
Cash and Non-Interest-Bearing Accounts$10,703$17,554▲ $6,851
Loans From Officers Directors$3,750--
Total Assets$35,193$41,526▲ $6,333
Liabilities
Mortgage Notes Payable Secured by Investment Property$23,724$18,005▼ $5,719
Other Liabilities$1,355$876▼ $479
Total Liabilities$28,829$18,881▼ $9,948
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,364$22,645▲ $16,281
Total Liabilities and Net Assets / Fund Balance$35,193$41,526▲ $6,333

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,770$27,255$29,025
Buildings$9,702$10,492$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
$6,023
Program Service Revenue
$12,119
Investment Income
$0
Other Revenue
$116,530
All Other Contributions
$772
Change in Net Assets
$16,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,801
Salaries, Compensation, and Employee Benefits$43,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$39,807-$39,807
Occupancy-$16,319-$16,319
Benefits to Members$15,200--$15,200
Insurance-$8,677-$8,677
Payroll Taxes-$3,531-$3,531
Office Expenses$2,530--$2,530
All Other Expenses$2,500--$2,500
Fees for Services Accounting-$1,240-$1,240
Depreciation Depletion$518--$518
Advertising$398--$398
Other Expenses$2,921$115-$115
Total Functional Expenses$37,672$80,667$0$118,339
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$149,190
Gaming Direct Expenses$107,020
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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$876
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
President
Phone
2198440230
Signed
2018-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
In
Voting Board Members
140
Independent Board Members
6
Employees
5

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 non-deductible penalties”

Raw XML Appendix391 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/TitleTxt3ADJUTANT
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IRS990/Form990PartVIISectionAGrp/TitleTxt63RD YEAR DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt72ND YEAR DIRECTOR
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IRS990ScheduleD/BuildingsGrp/BookValueAmt09702
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010492
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt020194
IRS990ScheduleD/EquipmentGrp/BookValueAmt01770
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027255
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029025
IRS990ScheduleD/LandGrp/BookValueAmt012500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017296
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0876
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023972
IRS990ScheduleD/TotalLiabilityAmt0876
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
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 NON-DEDUCTIBLE PENALTIES
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
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IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt035193
IRS990/TotalAssetsEOYAmt041526
IRS990/TotalAssetsGrp/BOYAmt035193
IRS990/TotalAssetsGrp/EOYAmt041526
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06023
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080667
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037672
IRS990/TotalFunctionalExpensesGrp/TotalAmt0118339
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028829
IRS990/TotalLiabilitiesEOYAmt018881
IRS990/TotalLiabilitiesGrp/BOYAmt028829
IRS990/TotalLiabilitiesGrp/EOYAmt018881
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06364
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022645
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt037672
IRS990/TotalProgramServiceRevenueAmt012119
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128649
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0134672
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt035193
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041526
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0140
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LEGION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHESTER COLVIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02198440230
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-11
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/AtSubmissionCreationDeviceId0F1CA4B100973975BDBF3E7F051B032E0903BB85D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F1CA4B100973975BDBF3E7F051B032E0903BB85D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId01582692018319lh50zmg
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.14.95.141
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTm014:56:47
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/ReturnTs02018-11-11T20:35:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$41,526
Liabilities
$18,881
Net assets
$22,645
Revenue
$134,672
Expenses
$118,339
Net income
$16,333
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