Civic Intelligence

American Legion Post #232

990 • Fiscal year 2020 • EIN 35-6076979

Jan 01, 2020 to Dec 31, 2020 • Filed on Dec 09, 2021

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

90th percentile

0.27x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.20x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

45th percentile

-6.7%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

79th percentile

8.1%

Faster asset growth than 79% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-44%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$59,494

Up $4,472 (+8.1%) from 2019

Net Assets

Down

$43,670

Down $5,416 (-11%) from 2019

Liabilities

Up

$15,824

Up $9,888 (+167%) from 2019

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin45th percentile

Revenue

Down

$78,986

Down $62,482 (-44%) from 2019

Expenses

Down

$84,271

Down $62,413 (-43%) from 2019

Net Income

Down

-$5,285

Down $69 (-1.3%) from 2019

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

2020

Assets$59,494
Liabilities$15,824
Net Assets$43,670
Open 2020 Filing

Operations Trend

Revenue Growth24th 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

2020

Revenue$78,986
Expenses$84,271
Net Income-$5,285
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Dec 9, 2021
Return Version
2020v4.1
Gross Receipts
$238,151
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
Rtn Earn Endowment Incm Other Fnds$49,086$43,670▼ $5,416
Cash and Non-Interest-Bearing Accounts$24,927$30,971▲ $6,044
Land, Buildings, and Equipment, Net$30,095$28,523▼ $1,572
Loans From Officers Directors-$7,997-
Total Assets$55,022$59,494▲ $4,472
Liabilities
Unsecured Notes Loans Payable$7,997$10,887▲ $2,890
Other Liabilities$-2,061$-3,060▼ $999
Total Liabilities$5,936$15,824▲ $9,888
Net Assets / Fund Balance
Total Net Assets Fund Balance$49,086$43,670▼ $5,416
Total Liabilities and Net Assets / Fund Balance$55,022$59,494▲ $4,472

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,591$30,920$36,511
Buildings$8,148$12,046$20,194
Leasehold Improvements$2,284$17,412$19,696
Land$12,500-$12,500
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Carlos FigueroaDirector
Rick ChmielikDirector
James HudsonAdjutant
Chester ColvinCommander
Tom SomervilleFinance
Robert WalerowiczVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$6,470
Program Service Revenue
$11,399
Investment Income
$0
Other Revenue
$61,117
All Other Contributions
$5,874
Change in Net Assets
$-5,285
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,811
Salaries, Compensation, and Employee Benefits$28,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$25,815-$25,815
Occupancy-$15,606-$15,606
Benefits to Members$8,417--$8,417
Office Expenses-$4,263-$4,263
Payroll Taxes-$2,228-$2,228
Other Expenses$10,705$2,118-$2,118
Insurance-$2,117-$2,117
Depreciation Depletion$1,987--$1,987
Fees for Services Accounting$600--$600
Advertising-$399-$399
Payments to Affiliates$146--$146
Interest-$125-$125
Total Functional Expenses$21,855$62,416$0$84,271
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$135,852
Gaming Direct Expenses$116,000
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-$7,997-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$-3,060
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 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
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
2021-12-09
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
In
Voting Board Members
218
Independent Board Members
217
Employees
7
Volunteers
25

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 Appendix395 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/PersonNm4TOM SOMERVILLE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCE
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0116000
IRS990/GamingGrossIncomeAmt0135852
IRS990/GoverningBodyVotingMembersCnt0218
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossSalesOfInventoryAmt083884
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IRS990/IRPDocumentCnt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt09238
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0126614
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0135852
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt019852
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt06494
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt010838
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt04344
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt07997
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt07997
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TOM SOMERVILLE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt07997
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt055022
IRS990/TotalAssetsEOYAmt059494
IRS990/TotalAssetsGrp/BOYAmt055022
IRS990/TotalAssetsGrp/EOYAmt059494
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06470
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062416
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021855
IRS990/TotalFunctionalExpensesGrp/TotalAmt084271
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05936
IRS990/TotalLiabilitiesEOYAmt015824
IRS990/TotalLiabilitiesGrp/BOYAmt05936
IRS990/TotalLiabilitiesGrp/EOYAmt015824
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt049086
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt043670
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt021855
IRS990/TotalProgramServiceRevenueAmt011399
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072516
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078986
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055022
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt059494
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07997
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt010887
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0218
IRS990/VotingMembersIndependentCnt0217
IRS990/WebsiteAddressTxt0WWW.LEGION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHESTER COLVIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02198440230
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-09
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/AddressLine1Txt0PO Box 881
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Huntley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060142
ReturnHeader/PreparerPersonGrp/PhoneNum02242675051
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeanie A Perry EA
ReturnHeader/ReturnTs02021-12-09T15:32:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHESTER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COLVIN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,494
Liabilities
$15,824
Net assets
$43,670
Revenue
$78,986
Expenses
$84,271
Net income
-$5,285
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