Civic Intelligence

American Legion Post 261

990 • Fiscal year 2015 • EIN 35-6076991

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

Organization ProfileN/A
13050 Washington StreetCedar Lake, IN 46303

(219) 374-9815

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.00x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

59th percentile

5.9%

Higher net margin than 59% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Balance Sheet
Liabilities / Assets52nd percentile

Assets

$197,888

No earlier filing loaded for comparison.

Net Assets

$197,293

No earlier filing loaded for comparison.

Liabilities

$595

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin59th percentile

Revenue

$131,981

No earlier filing loaded for comparison.

Expenses

$124,162

No earlier filing loaded for comparison.

Net Income

$7,819

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2015: $197,888Liabilities 2015: $595Net Assets 2015: $197,2932015Assets 2016: $220,315Liabilities 2016: $1,559Net Assets 2016: $218,7562016Assets 2017: $209,919Liabilities 2017: $1,398Net Assets 2017: $208,5212017Assets 2019: $173,235Liabilities 2019: $0Net Assets 2019: $173,2352019Assets 2020: $179,971Liabilities 2020: $0Net Assets 2020: $179,9712020Assets 2021: $222,839Liabilities 2021: $0Net Assets 2021: $222,8392021Assets 2022: $257,328Liabilities 2022: $0Net Assets 2022: $257,3282022Assets 2023: $283,374Liabilities 2023: $0Net Assets 2023: $283,3742023Assets 2024: $270,006Liabilities 2024: $0Net Assets 2024: $270,0062024

Highlighted filing

2015

Assets$197,888
Liabilities$595
Net Assets$197,293
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2015: $131,981Expenses 2015: $124,162Net Income 2015: $7,8192015Revenue 2016: $205,773Expenses 2016: $169,342Net Income 2016: $36,4312016Revenue 2017: $138,187Expenses 2017: $150,250Net Income 2017: -$12,0632017Revenue 2019: $110,187Expenses 2019: $111,631Net Income 2019: -$1,4442019Revenue 2020: $131,128Expenses 2020: $124,392Net Income 2020: $6,7362020Revenue 2021: $209,628Expenses 2021: $166,760Net Income 2021: $42,8682021Revenue 2022: $233,599Expenses 2022: $199,110Net Income 2022: $34,4892022Revenue 2023: $242,776Expenses 2023: $216,730Net Income 2023: $26,0462023Revenue 2024: $189,755Expenses 2024: $203,123Net Income 2024: -$13,3682024

Highlighted filing

2015

Revenue$131,981
Expenses$124,162
Net Income$7,819
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.1
Gross Receipts
$248,015
Mission and Program Overview

Mission

Veterans organization with programs and activities to help and aid veterans and the community at large.

Veterans organization with programs and activities to help and aid veterans and the community at large

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$189,474$197,293▲ $7,819
Land, Buildings, and Equipment, Net$133,365$137,699▲ $4,334
Cash and Non-Interest-Bearing Accounts$29,668$39,285▲ $9,617
Savings and Temporary Cash Investments$10,853$10,853→ $0
Inventories for Sale or Use$8,135$8,163▲ $28
Accounts Receivable$1,879$1,888▲ $9
Total Assets$183,900$197,888▲ $13,988
Liabilities
Accounts Payable and Accrued Expenses$-5,574$595▲ $6,169
Total Liabilities$-5,574$595▲ $6,169
Net Assets / Fund Balance
Total Net Assets Fund Balance$189,474$197,293▲ $7,819
Total Liabilities and Net Assets / Fund Balance$183,900$197,888▲ $13,988

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$133,365$216,299$349,664
Other Land Buildings$2,529-$2,529
Equipment$1,805-$1,805
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
John R LepperCommander
Kenneth RobertsFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,021
Program Service Revenue
$1,979
Investment Income
$3
Other Revenue
$118,978
All Other Contributions
$3,522
Change in Net Assets
$7,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,952
Salaries, Compensation, and Employee Benefits$52,600
Grants and Similar Amounts Paid$8,610
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,370--$48,370
Insurance$13,657--$13,657
Grants to Domestic Orgs$8,610--$8,610
Payments to Affiliates$5,449--$5,449
Occupancy$5,280--$5,280
All Other Expenses$4,325--$4,325
Payroll Taxes$4,230--$4,230
Other Expenses$3,457--$3,457
Conferences and Meetings$1,932--$1,932
Office Expenses$1,845--$1,845
Fees for Services Other$1,529--$1,529
Fees for Services Accounting$920--$920
Advertising$251--$251
Total Functional Expenses$124,162$0$0$124,162
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$74,932
Gaming Direct Expenses$50,596
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Officers review all information relating to supplemental tax information yearly.”

Conflict of interest policy compliance Part VI line 12C

“Officers and members adhere to a policy of compliance prohibiting any conflicts of interest that may occur within the organization.”

CEO executive director top management comp Part VI line 15A

“There is no paid members of the top management of the organization”

Other officer or key employee compensation Part VI line 15B

“Same as o15- no paid directors in the organization”

Governing documents etc available to public Part VI line 19

“The governing documents for the organization are available for viewing by the general public upon request of the officers”

Filing and Contact Details

Filer

Filer Name
American Legion Post 261
EIN
35-6076991
Address
13050 WASHINGTON STREET, CEDAR LAKE, IN 46303

Signing Officer

Name
Kenneth Roberts
Title
President
Phone
2193749815
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
In
Voting Board Members
265
Independent Board Members
265
Employees
22
Volunteers
7

Preparer

Firm
Peter J Kozlowski CPA LLC
Address
10921 W 133RD AVE PO BOX 788, CEDAR LAKE, IN 46303
Preparer
Peter J Kozlowski CPA
Phone
2193747700
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS REVIEW ALL INFORMATION RELATING TO SUPPLEMENTAL TAX INFORMATION YEARLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND MEMBERS ADHERE TO A POLICY OF COMPLIANCE PROHIBITING ANY CONFLICTS OF INTEREST THAT MAY OCCUR WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO PAID MEMBERS OF THE TOP MANAGEMENT OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS O15- NO PAID DIRECTORS IN THE ORGANIZATION
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0183900
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0197888
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0265
IRS990/VotingMembersIndependentCnt0265
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02193749815
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 261
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0356076991
ReturnHeader/Filer/USAddress/AddressLine1Txt013050 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0CEDAR LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046303
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204164083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETER J KOZLOWSKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010921 W 133RD AVE PO BOX 788
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CEDAR LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046303
ReturnHeader/PreparerPersonGrp/PhoneNum02193747700
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER J KOZLOWSKI CPA
ReturnHeader/ReturnTs02016-06-15T11:48:28-05:00
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
$197,888
Liabilities
$595
Net assets
$197,293
Revenue
$131,981
Expenses
$124,162
Net income
$7,819
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$1.90$2.03$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$2.43$2.17$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$2.34$1.99$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$2.10$1.67$0.43
2020Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$1.31$1.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$1.10$1.12$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.09$1.38$1.50$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.20$0.02$2.19$2.06$1.69$0.36
2015Detailed filing. Detailed filing data is available for this year.$1.98$0.01$1.97$1.32$1.24$0.08