Civic Intelligence

American Legion Post 749

990 • Fiscal year 2018 • EIN 36-2906078

Sep 01, 2017 to Aug 31, 2018 • Filed on Jan 09, 2019

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

59th percentile

0.01x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

97th percentile

58%

Higher net margin than 97% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

91st percentile

31%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-17%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$272,077

Up $64,638 (+31%) from 2017

Net Assets

Up

$270,227

Up $65,533 (+32%) from 2017

Liabilities

Down

$1,850

Down $895 (-33%) from 2017

Revenue

Down

$136,452

Down $27,071 (-17%) from 2017

Expenses

Down

$57,347

Down $86,636 (-60%) from 2017

Net Income

Up

$79,105

Up $59,565 (+305%) from 2017

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

2018

Assets$272,077
Liabilities$1,850
Net Assets$270,227

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

2018

Revenue$136,452
Expenses$57,347
Net Income$79,105
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jan 9, 2019
Return Version
2017v2.2
Gross Receipts
$158,142
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$91,121$143,252▲ $52,131
Savings and Temporary Cash Investments$70,419$91,150▲ $20,731
Land, Buildings, and Equipment, Net$45,899$37,675▼ $8,224
Total Assets$207,439$272,077▲ $64,638
Liabilities
Accounts Payable and Accrued Expenses$2,745$1,850▼ $895
Total Liabilities$2,745$1,850▼ $895
Net Assets / Fund Balance
Unrestricted Net Assets$204,694$270,227▲ $65,533
Total Net Assets Fund Balance$204,694$270,227▲ $65,533
Total Liabilities and Net Assets / Fund Balance$207,439$272,077▲ $64,638

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,516$91,229$105,745
Equipment$23,159$58,877$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
$6,288
Program Service Revenue
$117,875
Investment Income
$281
Other Revenue
$12,008
All Other Contributions
$1,385
Change in Net Assets
$79,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$11,405-$11,405
Depreciation Depletion-$8,224-$8,224
Other Expenses$22,015$3,985-$3,985
Office Expenses-$3,249-$3,249
Fees for Services Accounting-$3,130-$3,130
Insurance-$1,088-$1,088
Total Functional Expenses$22,015$35,332$0$57,347
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 Ashbury
Title
Financial Offic
Phone
3092894469
Signed
2019-01-09
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
8
Volunteers
50

Preparer

Firm
AA Accounting
Address
3901 N Prospect Rd, Peoria Heights, IL 61616
Preparer
Jeffrey S Lovell EA
Phone
3096858980
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Form 990 part xi line 9 = ($13,572)this amount represents the net operating loss from 2017 form 990-t.

Raw XML Appendix315 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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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/ExplanationTxt6FORM 990 PART XI LINE 9 = ($13,572)THIS AMOUNT REPRESENTS THE NET OPERATING LOSS FROM 2017 FORM 990-T.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt022015
IRS990/TotalFunctionalExpensesGrp/TotalAmt057347
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01850
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IRS990/TotalProgramServiceExpensesAmt022015
IRS990/TotalProgramServiceRevenueAmt0117875
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0130164
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136452
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0207439
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272077
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0204694
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0270227
IRS990/USAddress/AddressLine1Txt02935 LINCOLN PARK DR
IRS990/USAddress/CityNm0GALESBURG
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061401
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY C ASHBURY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFIC
ReturnHeader/BusinessOfficerGrp/PhoneNum03092894469
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 749
ReturnHeader/Filer/BusinessNameControlTxt0AMER
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ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 173
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId011492113F1A41986F2CF4797B24CA63FD13DC0FE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId011492113F1A41986F2CF4797B24CA63FD13DC0FE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03706582019015lb4cfyl
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-01-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.9.233.113
ReturnHeader/FilingSecurityInformation/IPDt02019-01-15
ReturnHeader/FilingSecurityInformation/IPTm015:04:58
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/PreparationDt02019-01-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey S Lovell EA
ReturnHeader/ReturnTs02019-01-15T15:03:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

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