Civic Intelligence

American Legion Dekalb Post 66

990 • Fiscal year 2016 • EIN 36-2078036

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 12, 2017

1204 S 4th StreetDeKalb, IL 60115

(815) 793-5163

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

37th percentile

-2.4%

Higher net margin than 37% 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

54th percentile

1.3%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

30th percentile

-11%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Up

$231,323

Up $3,072 (+1.3%) from 2015

Net Assets

Up

$226,683

Up $1,983 (+0.9%) from 2015

Liabilities

Up

$4,640

Up $1,089 (+31%) from 2015

Revenue

Down

$83,276

Down $9,802 (-11%) from 2015

Expenses

Up

$85,296

Up $3,516 (+4.3%) from 2015

Net Income

Down

-$2,020

Down $13,318 (-118%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $231,366Liabilities 2011: $2,150Net Assets 2011: $229,2162011Assets 2012: $213,929Liabilities 2012: $2,050Net Assets 2012: $211,8792012Assets 2013: $206,474Liabilities 2013: $1,543Net Assets 2013: $204,9312013Assets 2014: $208,755Liabilities 2014: $2,211Net Assets 2014: $206,5442014Assets 2015: $228,251Liabilities 2015: $3,551Net Assets 2015: $224,7002015Assets 2016: $231,323Liabilities 2016: $4,640Net Assets 2016: $226,6832016Assets 2017: $236,146Liabilities 2017: $2,816Net Assets 2017: $233,3302017Assets 2018: $224,937Liabilities 2018: $3,173Net Assets 2018: $221,7642018Assets 2019: $265,310Liabilities 2019: $3,570Net Assets 2019: $261,7402019Assets 2021: $293,885Liabilities 2021: $4,064Net Assets 2021: $289,8212021Assets 2022: $278,843Liabilities 2022: $4,994Net Assets 2022: $273,8492022Assets 2024: $286,619Liabilities 2024: $3,938Net Assets 2024: $282,6812024

Highlighted filing

2016

Assets$231,323
Liabilities$4,640
Net Assets$226,683

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $80,641Expenses 2011: $85,308Net Income 2011: -$4,6672011Expenses 2012: $131,1992012Revenue 2013: $71,885Expenses 2013: $78,833Net Income 2013: -$6,9482013Revenue 2014: $81,039Expenses 2014: $82,260Net Income 2014: -$1,2212014Revenue 2015: $93,078Expenses 2015: $81,780Net Income 2015: $11,2982015Revenue 2016: $83,276Expenses 2016: $85,296Net Income 2016: -$2,0202016Revenue 2017: $101,455Expenses 2017: $99,502Net Income 2017: $1,9532017Revenue 2018: $111,255Expenses 2018: $101,477Net Income 2018: $9,7782018Revenue 2019: $120,407Expenses 2019: $107,406Net Income 2019: $13,0012019Revenue 2021: $178,813Expenses 2021: $131,538Net Income 2021: $47,2752021Revenue 2022: $125,882Expenses 2022: $125,141Net Income 2022: $7412022Revenue 2024: $139,060Expenses 2024: $138,790Net Income 2024: $2702024

Highlighted filing

2016

Revenue$83,276
Expenses$85,296
Net Income-$2,020
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$302,939
Mission and Program Overview

Mission

To provide a place for fellowship for veterans and families who have served in the United States military. The Legion provides funds for scholarships, various activities for children, and purchases flags for other organizations. It also donates to other 501 (c) (3) organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$88,005$104,456▲ $16,451
Land, Buildings, and Equipment, Net$104,202$103,069▼ $1,133
Cash and Non-Interest-Bearing Accounts$31,011$19,276▼ $11,735
Inventories for Sale or Use$5,033$3,400▼ $1,633
Prepaid Expenses and Deferred Charges-$1,122-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$228,251$231,323▲ $3,072
Other Assets Total-$0-
Liabilities
Other Liabilities$3,551$4,640▲ $1,089
Total Liabilities$3,551$4,640▲ $1,089
Net Assets / Fund Balance
Unrestricted Net Assets$224,700$226,683▲ $1,983
Total Net Assets Fund Balance$224,700$226,683▲ $1,983
Total Liabilities and Net Assets / Fund Balance$228,251$231,323▲ $3,072

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$76,364$61,284$137,648
Land$26,000-$26,000
Other Land Buildings$705$10,941$11,646
Equipment-$4,621$4,621
Compensation and Service Providers

Board Members and Trustees

NameTitle
John WickerAdjutant
Rob MccannChaplain
Dan GallagherCommander
Tom WickerFinance
Bill HertznerHistorian
Ken SmithJr Vice Comndr
Jesus ArteagaSgt at Arms
Dr John ChatellierSr Vice Comndr
Revenue and Support

Revenue Composition

Contributions and Grants
$7,084
Program Service Revenue
$0
Investment Income
$4,269
Other Revenue
$71,923
Change in Net Assets
$-2,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,158
Salaries, Compensation, and Employee Benefits$38,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$33,574--$33,574
Occupancy$15,046$1,682-$16,728
Payroll Taxes$4,564--$4,564
Depreciation Depletion$3,479--$3,479
Fees for Services Accounting$1,620$1,620-$3,240
All Other Expenses$2,980$29-$3,009
Other Expenses$1,692--$1,692
Advertising$600$600-$1,200
Office Expenses$549--$549
Total Functional Expenses$81,365$3,931$0$85,296
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$206,538
Gaming Direct Expenses$181,850
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pull Tab Liability$2,620
Payroll Taxes$1,266
Sales Tax Liability$754
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The finance officer reviews the 990 and then brings to the executive board meeting for review. Any other officer can also review the return if they are interested.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is written in the constitution. Every year during the elections the members are reminded of the policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The officers and trustees are not compensated. They are volunteer position. However the bar staff are compensated. These personnel are reviewed by the executive committee and compensated accordingly.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The bar staff are reviewed by executive committee.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Upon request

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
American Legion DeKalb Post 66
EIN
36-2078036
Phone
8157935163
Address
1204 S 4th Street, DeKalb, IL 60115

Signing Officer

Name
Bill Hertzner
Title
Finance Officer
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Formed
1926
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
0
Employees
7

Preparer

Firm
T Allen & Associates LLC
Address
513 DEKALB AVE, SYCAMORE, IL 60178
Preparer
Mark S Youngberg CPA
Phone
8158952132
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IRS990/PayrollTaxesGrp/TotalAmt04564
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01122
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04277
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02352
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt042663
IRS990/PYOtherRevenueAmt086449
IRS990/PYRevenuesLessExpensesAmt011298
IRS990/PYSalariesCompEmpBnftPaidAmt039117
IRS990/PYTotalExpensesAmt081780
IRS990/PYTotalRevenueAmt093078
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-2020
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt088005
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104456
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt076364
IRS990ScheduleD/BuildingsGrp/DepreciationAmt061284
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0137648
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04621
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04621
IRS990ScheduleD/LandGrp/BookValueAmt026000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0705
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010941
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011646
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Pull Tab Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales Tax Liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0103069
IRS990ScheduleD/TotalLiabilityAmt04640
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0172651
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0172651
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0181850
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt022552
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0183986
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0206538
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt024688
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt09199
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt09199
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The finance officer reviews the 990 and then brings to the executive board meeting for review. Any other officer can also review the return if they are interested.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is written in the constitution. Every year during the elections the members are reminded of the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The officers and trustees are not compensated. They are volunteer position. However the bar staff are compensated. These personnel are reviewed by the executive committee and compensated accordingly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The bar staff are reviewed by executive committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0228251
IRS990/TotalAssetsEOYAmt0231323
IRS990/TotalAssetsGrp/BOYAmt0228251
IRS990/TotalAssetsGrp/EOYAmt0231323
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07084
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03931
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt081365
IRS990/TotalFunctionalExpensesGrp/TotalAmt085296
IRS990/TotalGrossUBIAmt0-948
IRS990/TotalLiabilitiesBOYAmt03551
IRS990/TotalLiabilitiesEOYAmt04640
IRS990/TotalLiabilitiesGrp/BOYAmt03551
IRS990/TotalLiabilitiesGrp/EOYAmt04640
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224700
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0226683
IRS990/TotalProgramServiceExpensesAmt081365
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt048183
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028957
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083276
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-948
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0228251
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0231323
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0224700

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.04$2.83$1.39$1.39$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.05$2.74$1.26$1.25$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.04$2.90$1.79$1.32$0.47
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.04$2.62$1.20$1.07$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.03$2.22$1.11$1.01$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.03$2.33$1.01$1.00$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.05$2.27$0.83$0.85$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.04$2.25$0.93$0.82$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.09$0.02$2.07$0.81$0.82$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.06$0.02$2.05$0.72$0.79$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.02$2.12$1.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.02$2.29$0.81$0.85$0.05
Peer Organizations

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