Civic Intelligence

Thomas E Hartung American Legion Post #1977

990 • Fiscal year 2016 • EIN 36-3356283

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

14414 West Ford DriveNew Lenox, IL 60451

(815) 485-4651

Siviq Scores

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

Liabilities / Assets

96th percentile

0.67x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

99th percentile

9.87x

Higher debt load relative to revenue than 99% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Asset Growth

20th percentile

-3.9%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

3.4%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,209,232

Down $89,576 (-3.9%) from 2015

Net Assets

Down

$728,051

Down $21,898 (-2.9%) from 2015

Liabilities

Down

$1,481,181

Down $67,678 (-4.4%) from 2015

Revenue

Up

$150,123

Up $5,003 (+3.4%) from 2015

Expenses

Up

$172,021

Up $19,593 (+13%) from 2015

Net Income

Down

-$21,898

Down $14,590 (-200%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,496,929Liabilities 2012: $1,626,633Net Assets 2012: $870,2962012Assets 2013: $2,389,403Liabilities 2013: $1,588,694Net Assets 2013: $800,7092013Assets 2014: $2,315,393Liabilities 2014: $1,558,136Net Assets 2014: $757,2572014Assets 2015: $2,298,808Liabilities 2015: $1,548,859Net Assets 2015: $749,9492015Assets 2016: $2,209,232Liabilities 2016: $1,481,181Net Assets 2016: $728,0512016Assets 2017: $2,149,288Liabilities 2017: $1,443,923Net Assets 2017: $705,3652017Assets 2018: $2,051,409Liabilities 2018: $1,421,517Net Assets 2018: $629,8922018Assets 2019: $1,976,779Liabilities 2019: $1,393,285Net Assets 2019: $583,4942019Assets 2020: $1,879,327Liabilities 2020: $1,400,799Net Assets 2020: $478,5282020Assets 2021: $2,153,755Liabilities 2021: $1,415,020Net Assets 2021: $738,7352021Assets 2022: $2,119,687Liabilities 2022: $1,392,160Net Assets 2022: $727,5272022Assets 2023: $1,962,160Liabilities 2023: $1,344,632Net Assets 2023: $617,5282023Assets 2024: $1,859,867Liabilities 2024: $1,291,099Net Assets 2024: $568,7682024

Highlighted filing

2016

Assets$2,209,232
Liabilities$1,481,181
Net Assets$728,051

Operations Trend

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

$400K$200K$0-$200KExpenses 2012: $174,7822012Revenue 2013: $103,207Expenses 2013: $172,794Net Income 2013: -$69,5872013Revenue 2014: $121,099Expenses 2014: $164,551Net Income 2014: -$43,4522014Revenue 2015: $145,120Expenses 2015: $152,428Net Income 2015: -$7,3082015Revenue 2016: $150,123Expenses 2016: $172,021Net Income 2016: -$21,8982016Revenue 2017: $138,482Expenses 2017: $161,168Net Income 2017: -$22,6862017Revenue 2018: $86,197Expenses 2018: $161,671Net Income 2018: -$75,4742018Revenue 2019: $106,229Expenses 2019: $143,194Net Income 2019: -$36,9652019Revenue 2020: -$15,096Expenses 2020: $89,869Net Income 2020: -$104,9652020Revenue 2021: $360,046Expenses 2021: $101,661Net Income 2021: $258,3852021Revenue 2022: $174,207Expenses 2022: $242,436Net Income 2022: -$68,2292022Revenue 2023: $253,987Expenses 2023: $363,986Net Income 2023: -$109,9992023Revenue 2024: $260,556Expenses 2024: $309,316Net Income 2024: -$48,7602024

Highlighted filing

2016

Revenue$150,123
Expenses$172,021
Net Income-$21,898
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$715,142
Mission and Program Overview

Mission

For god and country, we associate ourselves together for the following purposes: 1) to uphold and defend the constitution of the united states of america, 2) to preserve the memories and incidents of our associations in the great wars, 3) to inculcate a sense of individual obligation to the community, state and nation, 4)to combat the autocracy of both the classes and the masses, 5) to make right the master of might, 6) to promote peace and goodwill on earth, 7) to safeguard and transmit to posterity the principles of justice, freedom and democracy, 8) to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

For god and country, we associate ourselves together for the following purposes: to uphold and defend the constitution of the united states of america: to preserve the memories and incidents of our associations in the great wars; to inculate a sense of individual obligation to the community, state and nation: to combat the autocracy of both the classes and the masses; to make right the master of might; to promote peace and good will on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy: to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,127,189$2,063,921▼ $63,268
Savings and Temporary Cash Investments$95,293$79,116▼ $16,177
Cash and Non-Interest-Bearing Accounts$47,503$37,372▼ $10,131
Inventories for Sale or Use$10,000$10,000→ $0
Total Assets$2,298,808$2,209,232▼ $89,576
Other Assets Total$18,823$18,823→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,511,276$1,466,181▼ $45,095
Deferred Revenue$5,950$8,250▲ $2,300
Accounts Payable and Accrued Expenses-$3,911-
Other Liabilities$31,633$2,839▼ $28,794
Total Liabilities$1,548,859$1,481,181▼ $67,678
Net Assets / Fund Balance
Unrestricted Net Assets$749,949$728,051▼ $21,898
Total Net Assets Fund Balance$749,949$728,051▼ $21,898
Total Liabilities and Net Assets / Fund Balance$2,298,808$2,209,232▼ $89,576

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,862,684$530,936$2,393,620
Land$197,739-$197,739
Equipment$3,498$92,604$96,102
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian KlossCommander
Dan DrzymallaFinance Officer
Mike BrooksSecretary
Anthony ZipsieVice
Leonard CariaVice
Revenue and Support

Revenue Composition

Contributions and Grants
$18,977
Program Service Revenue
$0
Investment Income
$51
Other Revenue
$131,095
All Other Contributions
$10,374
Change in Net Assets
$-21,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,640
Salaries, Compensation, and Employee Benefits$46,085
Grants and Similar Amounts Paid$14,296
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$42,319
Occupancy---$34,601
All Other Expenses---$24,090
Grants to Domestic Orgs---$14,296
Fees for Services Accounting---$10,886
Office Expenses---$5,454
Other Expenses---$4,881
Insurance---$4,305
Payroll Taxes---$3,766
Advertising---$1,635
Total Functional Expenses$0$0$0$172,021
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$120,577
Fundraising Gross Income$111,323
Fundraising Direct Expenses$72,282
Gaming Direct Expenses$2,184
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Queen of Hearts Raffle$111,323$111,323$241$111,082
Total Events$111,323$111,323$72,282$39,041
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$2,839
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The finance officer and commander review the return with the preparer and then the return is presented to the full board prior to filing.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Thomas E Hartung American Legion
EIN
36-3356283
Phone
8154854651
Address
14414 WEST FORD DRIVE, NEW LENOX, IL 60451

Signing Officer

Name
Dan Drzymalla
Title
Finance Officer
Phone
8154854651
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Drzymalla
Formed
1985
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
27
Volunteers
0

Preparer

Firm
Wermer Rogers Doran & Ruzon LLC
Address
755 ESSINGTON ROAD, JOLIET, IL 60435-2845
Preparer
Mary E Lancaster
Phone
8157306250
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Food expense 4,531. Cable tv 4,487. Security 3,677. Permits and licenses 3,492. Bank fees 2,248. Other direct expenses 1,769. Telephone expense 1,532. Convention 1,400. Equipment rental 516. Professinal fees 300. Contributions 134. Penalties 80. Cash over / short -76.

Part XII, Line 1

Returns have historically been filed using the accrual method of accounting. The "cash" basis was mistakenly checked in prior years. The correct method used is accrual.

Raw XML Appendix375 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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt02063921
IRS990ScheduleD/TotalLiabilityAmt02839
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt072041
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt072041
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt072282
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0QUEEN OF HEARTS RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0111323
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0111323
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0111323
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0111323
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039041
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0241
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0241
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02184
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0109755
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt010822
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0120577
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0118393
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02184
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02184
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0DAN DRZYMALLA
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt014414 WEST FORD DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NEW LENOX
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd060451
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE OFFICER AND COMMANDER REVIEW THE RETURN WITH THE PREPARER AND THEN THE RETURN IS PRESENTED TO THE FULL BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOOD EXPENSE 4,531. CABLE TV 4,487. SECURITY 3,677. PERMITS AND LICENSES 3,492. BANK FEES 2,248. OTHER DIRECT EXPENSES 1,769. TELEPHONE EXPENSE 1,532. CONVENTION 1,400. EQUIPMENT RENTAL 516. PROFESSINAL FEES 300. CONTRIBUTIONS 134. PENALTIES 80. CASH OVER / SHORT -76.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURNS HAVE HISTORICALLY BEEN FILED USING THE ACCRUAL METHOD OF ACCOUNTING. THE "CASH" BASIS WAS MISTAKENLY CHECKED IN PRIOR YEARS. THE CORRECT METHOD USED IS ACCRUAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02298808
IRS990/TotalAssetsEOYAmt02209232
IRS990/TotalAssetsGrp/BOYAmt02298808
IRS990/TotalAssetsGrp/EOYAmt02209232
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018977
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172021
IRS990/TotalGrossUBIAmt028156
IRS990/TotalLiabilitiesBOYAmt01548859
IRS990/TotalLiabilitiesEOYAmt01481181
IRS990/TotalLiabilitiesGrp/BOYAmt01548859
IRS990/TotalLiabilitiesGrp/EOYAmt01481181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0749949
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0728051
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt039041
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063949
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0150123
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt028156
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02298808
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02209232
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0749949
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0728051
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014414 WEST FORD DRIVE
IRS990/USAddress/CityNm0NEW LENOX
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060451
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.POST1977.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN DRZYMALLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08154854651
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THOMAS E HARTUNG AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POST #1977
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0363356283
ReturnHeader/Filer/PhoneNum08154854651
ReturnHeader/Filer/USAddress/AddressLine1Txt014414 WEST FORD DRIVE
ReturnHeader/Filer/USAddress/CityNm0NEW LENOX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060451
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId036E5CFB92E31B1C563F04896A50553A6DE85C7EC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0745F2F1D87FC22C115C42289006A9E74C6018D6F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.94.112.209
ReturnHeader/FilingSecurityInformation/IPDt02017-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:16:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362416552
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WERMER ROGERS DORAN & RUZON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0755 ESSINGTON ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JOLIET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0604352845
ReturnHeader/PreparerPersonGrp/PhoneNum08157306250
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY E LANCASTER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-15T08:02:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$1.29$0.57$0.26$0.31$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.96$1.34$0.62$0.25$0.36$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$1.39$0.73$0.17$0.24$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.15$1.42$0.74$0.36$0.10$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.88$1.40$0.48$0.02$0.09$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.98$1.39$0.58$0.11$0.14$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.05$1.42$0.63$0.09$0.16$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.15$1.44$0.71$0.14$0.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.21$1.48$0.73$0.15$0.17$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.30$1.55$0.75$0.15$0.15$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.32$1.56$0.76$0.12$0.16$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.39$1.59$0.80$0.10$0.17$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$1.63$0.87$0.17