Civic Intelligence

Thomas E Hartung American Legion Post #1977

990 • Fiscal year 2023 • EIN 36-3356283

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 05, 2024

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

98th percentile

0.69x

Higher debt load relative to assets than 98% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

5.29x

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

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-43%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Asset Growth

14th percentile

-7.4%

Faster asset growth than 14% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

46%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,962,160

Down $157,527 (-7.4%) from 2022

Net Assets

Down

$617,528

Down $109,999 (-15%) from 2022

Liabilities

Down

$1,344,632

Down $47,528 (-3.4%) from 2022

Revenue

Up

$253,987

Up $79,780 (+46%) from 2022

Expenses

Up

$363,986

Up $121,550 (+50%) from 2022

Net Income

Down

-$109,999

Down $41,770 (-61%) from 2022

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

2023

Assets$1,962,160
Liabilities$1,344,632
Net Assets$617,528

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

2023

Revenue$253,987
Expenses$363,986
Net Income-$109,999
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 5, 2024
Return Version
2023v5.1
Gross Receipts
$1,174,181
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$1,706,125$1,760,254▲ $54,129
Savings and Temporary Cash Investments$312,325$118,229▼ $194,096
Cash and Non-Interest-Bearing Accounts$72,414$54,854▼ $17,560
Inventories for Sale or Use$10,000$10,000→ $0
Total Assets$2,119,687$1,962,160▼ $157,527
Other Assets Total$18,823$18,823→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,368,438$1,316,610▼ $51,828
Other Liabilities$20,006$21,459▲ $1,453
Deferred Revenue$2,875$5,445▲ $2,570
Accounts Payable and Accrued Expenses$841$1,118▲ $277
Total Liabilities$1,392,160$1,344,632▼ $47,528
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$727,527$617,528▼ $109,999
Total Net Assets Fund Balance$727,527$617,528▼ $109,999
Total Liabilities and Net Assets / Fund Balance$2,119,687$1,962,160▼ $157,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,548,410$977,744$2,526,154
Land$197,739-$197,739
Equipment$14,105$142,143$156,248
Compensation and Service Providers

Board Members and Trustees

NameTitle
Keith FormellAdjutant
Anthony ZipsieCommander
Joseph KabellaFinance Officer
Edward LeuVice
George DuckmanVice
Revenue and Support

Revenue Composition

Contributions and Grants
$91,630
Program Service Revenue
$0
Investment Income
$1,624
Other Revenue
$160,733
All Other Contributions
$2,281
Change in Net Assets
$-109,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,165
Salaries, Compensation, and Employee Benefits$109,821
Grants and Similar Amounts Paid$28,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$100,445
All Other Expenses---$48,671
Grants to Domestic Orgs---$28,000
Advertising---$20,842
Occupancy---$18,152
Other Expenses---$13,198
Fees for Services Accounting---$9,658
Payroll Taxes---$8,235
Office Expenses---$5,879
Insurance---$2,744
Travel---$1,466
Other Employee Benefits---$1,141
Total Functional Expenses$0$0$0$363,986
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$189,296
Fundraising Gross Income$120,355
Fundraising Direct Expenses$59,814
Gaming Direct Expenses$1,762
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Queen of Hearts$120,355$120,355$56,428$63,927
Raffle--$3,386-
Total Events$120,355$120,355$59,814$60,541
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Raffle Proceeds Payable$16,900
Sales Tax Payable$4,540
Due to Sweis$19
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
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
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
Anthony Zipsie
Title
Commander
Phone
8154854651
Signed
2024-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Zipsie
Formed
1985
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
44
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

Security 7,803. Bank fees 7,566. Cable tv 5,832. Scholarships 5,000. Toast pos system 4,389. Supplies 3,954. Service charges 3,878. Permits and licenses 3,176. Professional services 2,400. Product expense 1,850. Telephone expense 949. Miscellaneous 627. Contributions 600. Website 435. Penalties 112. Meeting expense 100.

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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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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0197739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt219
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RAFFLE PROCEEDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO SWEIS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01760254
IRS990ScheduleD/TotalLiabilityAmt021459
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt059814
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0QUEEN OF HEARTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0120355
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0120355
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0120355
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0120355
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt060541
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt059814
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03386
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt056428
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01762
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0188096
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01200
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0189296
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0187534
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01762
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01762
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0JOE KABELLA
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/ExplanationTxt2SECURITY 7,803. BANK FEES 7,566. CABLE TV 5,832. SCHOLARSHIPS 5,000. TOAST POS SYSTEM 4,389. SUPPLIES 3,954. SERVICE CHARGES 3,878. PERMITS AND LICENSES 3,176. PROFESSIONAL SERVICES 2,400. PRODUCT EXPENSE 1,850. TELEPHONE EXPENSE 949. MISCELLANEOUS 627. CONTRIBUTIONS 600. WEBSITE 435. PENALTIES 112. MEETING EXPENSE 100.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02119687
IRS990/TotalAssetsEOYAmt01962160
IRS990/TotalAssetsGrp/BOYAmt02119687
IRS990/TotalAssetsGrp/EOYAmt01962160
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt091630
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/TotalAmt0363986
IRS990/TotalGrossUBIAmt017621
IRS990/TotalLiabilitiesBOYAmt01392160
IRS990/TotalLiabilitiesEOYAmt01344632
IRS990/TotalLiabilitiesGrp/BOYAmt01392160
IRS990/TotalLiabilitiesGrp/EOYAmt01344632
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0727527
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0617528
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-1762
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0146498
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253987
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt017621
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02119687
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01962160
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01466
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY ZIPSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum08154854651
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-05
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/IRSResponsiblePrtyInfoCurrInd00
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/PreparationDt02024-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY E LANCASTER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-08-06T14:17:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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