Civic Intelligence

American Legion Post 749

990 • Fiscal year 2017 • EIN 36-2906078

Sep 01, 2016 to Aug 31, 2017 • Filed on Dec 26, 2017

PO Box 173Knoxville, IL 61448-0173

(309) 289-4469

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.02x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

71st percentile

12%

Higher net margin than 71% 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

80th percentile

12%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

44th percentile

-3.6%

Faster revenue growth than 44% of similar nonprofits.

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

Assets

Up

$207,439

Up $22,285 (+12%) from 2016

Net Assets

Up

$204,694

Up $19,540 (+11%) from 2016

Liabilities

Up

$2,745

Up $2,745 from 2016

Revenue

Down

$163,523

Down $6,172 (-3.6%) from 2016

Expenses

Up

$143,983

Up $10,373 (+7.8%) from 2016

Net Income

Down

$19,540

Down $16,545 (-46%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $38,043Liabilities 2012: $0Net Assets 2012: $38,0432012Assets 2014: $35,659Liabilities 2014: $0Net Assets 2014: $35,6592014Assets 2015: $142,303Liabilities 2015: $0Net Assets 2015: $142,3032015Assets 2016: $185,154Liabilities 2016: $0Net Assets 2016: $185,1542016Assets 2017: $207,439Liabilities 2017: $2,745Net Assets 2017: $204,6942017Assets 2018: $272,077Liabilities 2018: $1,850Net Assets 2018: $270,2272018Assets 2019: $386,707Liabilities 2019: $18,887Net Assets 2019: $367,8202019Assets 2020: $346,707Liabilities 2020: $0Net Assets 2020: $346,7072020Assets 2021: $381,990Liabilities 2021: $0Net Assets 2021: $381,9902021Assets 2022: $414,697Liabilities 2022: $0Net Assets 2022: $414,6972022Assets 2023: $442,185Liabilities 2023: $0Net Assets 2023: $442,1852023Assets 2024: $477,130Liabilities 2024: $0Net Assets 2024: $477,1302024Assets 2025: $499,619Liabilities 2025: $0Net Assets 2025: $499,6192025

Highlighted filing

2017

Assets$207,439
Liabilities$2,745
Net Assets$204,694

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $100,313Expenses 2012: $104,416Net Income 2012: -$4,1032012Revenue 2014: $119,436Expenses 2014: $114,318Net Income 2014: $5,1182014Revenue 2015: $197,927Expenses 2015: $110,492Net Income 2015: $87,4352015Revenue 2016: $169,695Expenses 2016: $133,610Net Income 2016: $36,0852016Revenue 2017: $163,523Expenses 2017: $143,983Net Income 2017: $19,5402017Revenue 2018: $136,452Expenses 2018: $57,347Net Income 2018: $79,1052018Revenue 2019: $291,495Expenses 2019: $193,902Net Income 2019: $97,5932019Revenue 2020: $141,205Expenses 2020: $162,318Net Income 2020: -$21,1132020Revenue 2021: $163,369Expenses 2021: $128,086Net Income 2021: $35,2832021Revenue 2022: $281,360Expenses 2022: $248,653Net Income 2022: $32,7072022Revenue 2023: $277,372Expenses 2023: $249,884Net Income 2023: $27,4882023Revenue 2024: $299,065Expenses 2024: $264,120Net Income 2024: $34,9452024Revenue 2025: $315,259Expenses 2025: $292,770Net Income 2025: $22,4892025

Highlighted filing

2017

Revenue$163,523
Expenses$143,983
Net Income$19,540
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Dec 26, 2017
Return Version
2016v3.0
Gross Receipts
$272,789
Mission and Program Overview

Mission

To provide fraternal and social benefits to members and the general public and to honor the sacrifice of those who serve by enhancing the lives of our veterans, military, and their families, both at home and abroad.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,776$91,121▼ $655
Savings and Temporary Cash Investments$40,088$70,419▲ $30,331
Land, Buildings, and Equipment, Net$53,290$45,899▼ $7,391
Total Assets$185,154$207,439▲ $22,285
Liabilities
Accounts Payable and Accrued Expenses-$2,745-
Total Liabilities$0$2,745▲ $2,745
Net Assets / Fund Balance
Unrestricted Net Assets$185,154$204,694▲ $19,540
Total Net Assets Fund Balance$185,154$204,694▲ $19,540
Total Liabilities and Net Assets / Fund Balance$185,154$207,439▲ $22,285

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,347$90,398$105,745
Equipment$30,552$51,484$82,036
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert ConleyAdjutant
Linda PotterBookkeeper
Harvey SchofieldCommander
Timothy C AsburyFinancial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,852
Program Service Revenue
$0
Investment Income
$262
Other Revenue
$157,409
All Other Contributions
$1,615
Change in Net Assets
$19,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$92,694
Salaries, Compensation, and Employee Benefits$51,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$46,639-$46,639
Occupancy-$41,317-$41,317
Insurance-$18,070-$18,070
Depreciation Depletion-$10,348-$10,348
Payroll Taxes-$4,650-$4,650
Fees for Services Other-$4,050-$4,050
Office Expenses-$3,774-$3,774
All Other Expenses-$3,713-$3,713
Other Expenses-$3,295-$3,295
Fees for Services Accounting-$2,400-$2,400
Advertising-$642-$642
Total Functional Expenses$0$143,983$0$143,983
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$103,668
Gaming Direct Expenses$25,875
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The harry w. Philblad post no. 749 american legion was established as a general not for profit corporation under the laws of the state of illinois on december 29, 1955. The articles of incorporation established a board of directors of not fewer than three individuals and gives all members of the legion voting rights. As of the end of its current fiscal year, the legion had 165 members. These members are not issued stock certificates, but rather have the right to vote on any issues brought up in regular meetings that have been decided by the board of directors.

Member election for additional members Part VI line 7A

The american legion no 749 gives all members of the legion voting rights. As of the end of its current fiscal year, the legion had 169 members. These members have the right to vote in meetings on whether to retain the current board of directors or elect other members to the board. Only members of the legion are permitted to become board members.

Governing body decisions Part VI line 7B

The american legion no 749 gives all members of the legion voting rights. As of the end of its current fiscal year, the legion had 169 members. These members have the right to vote in meetings on all major issues affecting the organization. Among these issues are those affecting the governing body, such as which members will serve on the board of directors, what compensation board members will receive, if any, how often and where future meetings will be held, and other such information.

Form 990 governing body review Part VI line 11

The american legion post 749 governing body performs an annual review of form 990 (in prior years form 990-ez) after its accountanting firm completes and files the form. This review is documented in the minutes of the meeting and is available upon request.

Form 990 availability to public Part VI line 18

The american legion post 749s forms 990 for the most recent tax years are available upon request to members only. Such documents have not been made available to the general public historically and, as of the date of filing, no such requests have been received. Interested parties would contact the organizations financial officer, tim asbury, at the legion to make such a request. The local legion does not maintain a website separate from the larger national corporation.

Governing documents etc available to public Part VI line 19

The american legion post 749s governing documents are available upon request to members only. Such documents have not been made available to the general public historically and, as of the date of filing, no such requests have been received. Interested parties would contact the organizations financial officer, tim asbury, at the legion to make such a request. The local legion does not maintain a website separate from the larger national corporation.

Filing and Contact Details

Filer

Filer Name
American Legion Post 749
EIN
36-2906078
Address
PO BOX 173, KNOXVILLE, IL 61448-0173

Signing Officer

Name
Timothy C Asbury
Title
Financial Offic
Phone
3092894469
Signed
2017-12-26
Discuss with paid preparer
No

Organization Details

Principal Officer
Harvey Schofield
Formed
1955
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
6
Volunteers
50

Preparer

Firm
AA Accounting
Address
3901 N Prospect Rd, Peoria Heights, IL 61616
Preparer
Jeffrey S Lovell EA
Phone
3096858980
Raw XML Appendix337 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/ProgSrvcAccomActy2Grp/Desc0THE LEGION CONTINUES ITS SUCCESSFUL $1 RAFFLE TICKET SALES. THE RAFFLE TICKET PURCHASERS, WHO INCLUDE BOTH MEMBERS OF THE LEGION AS WELL AS THE GENERAL PUBLIC, CAN WIN NOMINAL CASH PRIZES. MEMBERS ENJOY THE RAFFLES, WHICH PAID OUT A TOTAL OF $25,875 IN PRIZES THIS YEAR.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HARRY W. PHILBLAD POST NO. 749 AMERICAN LEGION WAS ESTABLISHED AS A GENERAL NOT FOR PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF ILLINOIS ON DECEMBER 29, 1955. THE ARTICLES OF INCORPORATION ESTABLISHED A BOARD OF DIRECTORS OF NOT FEWER THAN THREE INDIVIDUALS AND GIVES ALL MEMBERS OF THE LEGION VOTING RIGHTS. AS OF THE END OF ITS CURRENT FISCAL YEAR, THE LEGION HAD 165 MEMBERS. THESE MEMBERS ARE NOT ISSUED STOCK CERTIFICATES, BUT RATHER HAVE THE RIGHT TO VOTE ON ANY ISSUES BROUGHT UP IN REGULAR MEETINGS THAT HAVE BEEN DECIDED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AMERICAN LEGION NO 749 GIVES ALL MEMBERS OF THE LEGION VOTING RIGHTS. AS OF THE END OF ITS CURRENT FISCAL YEAR, THE LEGION HAD 169 MEMBERS. THESE MEMBERS HAVE THE RIGHT TO VOTE IN MEETINGS ON WHETHER TO RETAIN THE CURRENT BOARD OF DIRECTORS OR ELECT OTHER MEMBERS TO THE BOARD. ONLY MEMBERS OF THE LEGION ARE PERMITTED TO BECOME BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AMERICAN LEGION NO 749 GIVES ALL MEMBERS OF THE LEGION VOTING RIGHTS. AS OF THE END OF ITS CURRENT FISCAL YEAR, THE LEGION HAD 169 MEMBERS. THESE MEMBERS HAVE THE RIGHT TO VOTE IN MEETINGS ON ALL MAJOR ISSUES AFFECTING THE ORGANIZATION. AMONG THESE ISSUES ARE THOSE AFFECTING THE GOVERNING BODY, SUCH AS WHICH MEMBERS WILL SERVE ON THE BOARD OF DIRECTORS, WHAT COMPENSATION BOARD MEMBERS WILL RECEIVE, IF ANY, HOW OFTEN AND WHERE FUTURE MEETINGS WILL BE HELD, AND OTHER SUCH INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AMERICAN LEGION POST 749 GOVERNING BODY PERFORMS AN ANNUAL REVIEW OF FORM 990 (IN PRIOR YEARS FORM 990-EZ) AFTER ITS ACCOUNTANTING FIRM COMPLETES AND FILES THE FORM. THIS REVIEW IS DOCUMENTED IN THE MINUTES OF THE MEETING AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AMERICAN LEGION POST 749S FORMS 990 FOR THE MOST RECENT TAX YEARS ARE AVAILABLE UPON REQUEST TO MEMBERS ONLY. SUCH DOCUMENTS HAVE NOT BEEN MADE AVAILABLE TO THE GENERAL PUBLIC HISTORICALLY AND, AS OF THE DATE OF FILING, NO SUCH REQUESTS HAVE BEEN RECEIVED. INTERESTED PARTIES WOULD CONTACT THE ORGANIZATIONS FINANCIAL OFFICER, TIM ASBURY, AT THE LEGION TO MAKE SUCH A REQUEST. THE LOCAL LEGION DOES NOT MAINTAIN A WEBSITE SEPARATE FROM THE LARGER NATIONAL CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE AMERICAN LEGION POST 749S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO MEMBERS ONLY. SUCH DOCUMENTS HAVE NOT BEEN MADE AVAILABLE TO THE GENERAL PUBLIC HISTORICALLY AND, AS OF THE DATE OF FILING, NO SUCH REQUESTS HAVE BEEN RECEIVED. INTERESTED PARTIES WOULD CONTACT THE ORGANIZATIONS FINANCIAL OFFICER, TIM ASBURY, AT THE LEGION TO MAKE SUCH A REQUEST. THE LOCAL LEGION DOES NOT MAINTAIN A WEBSITE SEPARATE FROM THE LARGER NATIONAL CORPORATION.
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/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0204694
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0163523
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185154
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0207439
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0185154
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0204694
IRS990/USAddress/AddressLine1Txt02935 LINCOLN PARK DR
IRS990/USAddress/CityNm0GALESBURG
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ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY C ASBURY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFIC
ReturnHeader/BusinessOfficerGrp/PhoneNum03092894469
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 749
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0362906078
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 173
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId011492113F1A41986F2CF4797B24CA63FD13DC0FE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId011492113F1A41986F2CF4797B24CA63FD13DC0FE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03706582018008dhqwcwe
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-01-08
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.9.233.113
ReturnHeader/FilingSecurityInformation/IPDt02018-01-08
ReturnHeader/FilingSecurityInformation/IPTm008:56:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371277068
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AA Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03901 N Prospect Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Peoria Heights
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061616
ReturnHeader/PreparerPersonGrp/PhoneNum03096858980
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey S Lovell EA
ReturnHeader/ReturnTs02018-01-08T08:56:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

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