Civic Intelligence

American Legion Post 261

990 • Fiscal year 2017 • EIN 35-6076991

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 15, 2018

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.

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

Liabilities / Revenue

59th percentile

0.01x

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

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

Net Margin

27th percentile

-8.7%

Higher net margin than 27% 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

30th percentile

-4.7%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

11th percentile

-33%

Faster revenue growth than 11% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$209,919

Down $10,396 (-4.7%) from 2016

Net Assets

Down

$208,521

Down $10,235 (-4.7%) from 2016

Liabilities

Down

$1,398

Down $161 (-10%) from 2016

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin27th percentile

Revenue

Down

$138,187

Down $67,586 (-33%) from 2016

Expenses

Down

$150,250

Down $19,092 (-11%) from 2016

Net Income

Down

-$12,063

Down $48,494 (-133%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2017

Assets$209,919
Liabilities$1,398
Net Assets$208,521
Open 2017 Filing

Operations Trend

Revenue Growth11th 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

2017

Revenue$138,187
Expenses$150,250
Net Income-$12,063
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 15, 2018
Return Version
2017v2.2
Gross Receipts
$360,804
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$218,756$208,521▼ $10,235
Land, Buildings, and Equipment, Net$137,699$138,970▲ $1,271
Cash and Non-Interest-Bearing Accounts$65,282$62,473▼ $2,809
Inventories for Sale or Use$8,163--
Savings and Temporary Cash Investments$6,553$6,553→ $0
Accounts Receivable$2,618$1,923▼ $695
Total Assets$220,315$209,919▼ $10,396
Liabilities
Accounts Payable and Accrued Expenses$1,559$1,398▼ $161
Total Liabilities$1,559$1,398▼ $161
Net Assets / Fund Balance
Total Net Assets Fund Balance$218,756$208,521▼ $10,235
Total Liabilities and Net Assets / Fund Balance$220,315$209,919▼ $10,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,810$216,299$349,109
Equipment$6,160-$6,160
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
William KallasCommander
Michael WorthingtonFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,501
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$110,685
All Other Contributions
$12,810
Change in Net Assets
$-12,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,722
Salaries, Compensation, and Employee Benefits$60,976
Grants and Similar Amounts Paid$7,552
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,605--$55,605
Occupancy$39,342--$39,342
Payments to Affiliates$8,436--$8,436
Other Expenses$5,961--$5,961
Payroll Taxes$5,371--$5,371
Grants to Domestic Individuals$4,697--$4,697
Insurance$3,424--$3,424
Grants to Domestic Orgs$2,855--$2,855
Office Expenses$2,100--$2,100
All Other Expenses$1,909--$1,909
Fees for Services Accounting$1,022--$1,022
Advertising$438--$438
Total Functional Expenses$150,250$0$0$150,250
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$108,228
Gaming Gross Income$100,725
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
2018-07-15
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
In
Voting Board Members
265
Independent Board Members
265
Employees
13
Volunteers
50

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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO PAID MEMBERS OF THE TOP MANAGEMENT OF THE ORGANIZATION
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM KALLAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFIC
ReturnHeader/BusinessOfficerGrp/PhoneNum02193749815
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId07109333C78318946424879AFA68109CC25BB080A
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03557712018247dbouxjh
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-09-04
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0184.171.140.17
ReturnHeader/FilingSecurityInformation/IPDt02018-09-04
ReturnHeader/FilingSecurityInformation/IPTm019:27:42
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/PreparationDt02018-07-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER J KOZLOWSKI CPA
ReturnHeader/ReturnTs02018-07-19T17:22:30-04:00
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
$209,919
Liabilities
$1,398
Net assets
$208,521
Revenue
$138,187
Expenses
$150,250
Net income
-$12,063
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