Civic Intelligence

American Legion Post 261

990 • Fiscal year 2016 • EIN 35-6076991

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 30, 2017

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

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.01x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

78th percentile

18%

Higher net margin than 78% 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

78th percentile

11%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

92nd percentile

56%

Faster revenue growth than 92% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$220,315

Up $22,427 (+11%) from 2015

Net Assets

Up

$218,756

Up $21,463 (+11%) from 2015

Liabilities

Up

$1,559

Up $964 (+162%) from 2015

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin78th percentile

Revenue

Up

$205,773

Up $73,792 (+56%) from 2015

Expenses

Up

$169,342

Up $45,180 (+36%) from 2015

Net Income

Up

$36,431

Up $28,612 (+366%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

2016

Assets$220,315
Liabilities$1,559
Net Assets$218,756
Open 2016 Filing

Operations Trend

Revenue Growth92nd percentile

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

2016

Revenue$205,773
Expenses$169,342
Net Income$36,431
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 30, 2017
Return Version
2016v3.0
Gross Receipts
$402,828
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$197,293$218,756▲ $21,463
Land, Buildings, and Equipment, Net$137,699$137,699→ $0
Cash and Non-Interest-Bearing Accounts$39,285$65,282▲ $25,997
Inventories for Sale or Use$8,163$8,163→ $0
Savings and Temporary Cash Investments$10,853$6,553▼ $4,300
Accounts Receivable$1,888$2,618▲ $730
Total Assets$197,888$220,315▲ $22,427
Liabilities
Accounts Payable and Accrued Expenses$595$1,559▲ $964
Total Liabilities$595$1,559▲ $964
Net Assets / Fund Balance
Total Net Assets Fund Balance$197,293$218,756▲ $21,463
Total Liabilities and Net Assets / Fund Balance$197,888$220,315▲ $22,427

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 Pay88th percentile

Board Members and Trustees

NameTitle
John R LepperCommander
William KallasFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,938
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$192,834
All Other Contributions
$4,073
Change in Net Assets
$36,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,374
Salaries, Compensation, and Employee Benefits$58,031
Grants and Similar Amounts Paid$11,937
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,802--$52,802
Occupancy$23,398--$23,398
Insurance$13,632--$13,632
Grants to Domestic Orgs$11,937--$11,937
All Other Expenses$7,910--$7,910
Payments to Affiliates$7,010--$7,010
Other Expenses$5,266--$5,266
Payroll Taxes$5,229--$5,229
Fees for Services Other$3,584--$3,584
Office Expenses$1,664--$1,664
Fees for Services Accounting$845--$845
Advertising$386--$386
Conferences and Meetings$158--$158
Interest$7--$7
Total Functional Expenses$169,342$0$0$169,342
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$158,223
Gaming Direct Expenses$94,916
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
William Kallas
Title
Financial Offic
Phone
2193749815
Signed
2017-06-30
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
In
Voting Board Members
265
Independent Board Members
265
Employees
11
Volunteers
25

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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS FOR THE ORGANIZATION ARE AVAILABLE FOR VIEWING BY THE GENERAL PUBLIC UPON REQUEST OF THE OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
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IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197888
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0265
IRS990/VotingMembersIndependentCnt0265
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM KALLAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFIC
ReturnHeader/BusinessOfficerGrp/PhoneNum02193749815
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-30
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/FilingSecurityInformation/AtSubmissionCreationDeviceId00C42D68E459ECC6CAFBEBFF7B980D8D237EED0FE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00C42D68E459ECC6CAFBEBFF7B980D8D237EED0FE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03557712017187z0ie0lo
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-07-06
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.247.187.88
ReturnHeader/FilingSecurityInformation/IPDt02017-07-06
ReturnHeader/FilingSecurityInformation/IPTm019:29:12
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/PreparationDt02017-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER J KOZLOWSKI CPA
ReturnHeader/ReturnTs02017-06-16T16:18:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$220,315
Liabilities
$1,559
Net assets
$218,756
Revenue
$205,773
Expenses
$169,342
Net income
$36,431
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