Civic Intelligence

American Legion Post No 77

990 • Fiscal year 2020 • EIN 36-6108411

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 11, 2021

Organization ProfileWWW.LEGION.ORG
900 Chrysler DriveBelvidere, IL 61008

(815) 547-7216

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

47th percentile

-5.4%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$154,093

Down $29,413 (-16%) from 2016

Net Assets

Down

$154,093

Down $29,413 (-16%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin47th percentile

Revenue

Down

$148,803

Down $52,389 (-26%) from 2016

Expenses

Down

$156,771

Down $80,869 (-34%) from 2016

Net Income

Up

-$7,968

Up $28,480 (+78%) from 2016

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2012: $183,976Liabilities 2012: $0Net Assets 2012: $183,9762012Assets 2013: $176,426Liabilities 2013: $0Net Assets 2013: $176,4262013Assets 2014: $174,738Liabilities 2014: $0Net Assets 2014: $174,7382014Assets 2015: $219,949Liabilities 2015: $0Net Assets 2015: $219,9492015Assets 2016: $183,506Liabilities 2016: $0Net Assets 2016: $183,5062016Assets 2020: $154,093Liabilities 2020: $0Net Assets 2020: $154,0932020Assets 2021: $119,998Liabilities 2021: $0Net Assets 2021: $119,9982021Assets 2022: $105,710Liabilities 2022: $0Net Assets 2022: $105,7102022Assets 2023: $105,710Liabilities 2023: $0Net Assets 2023: $105,7102023

Highlighted filing

2020

Assets$154,093
Liabilities$0
Net Assets$154,093
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KExpenses 2012: $103,5432012Expenses 2013: $106,6412013Revenue 2014: $180,884Expenses 2014: $182,572Net Income 2014: -$1,6882014Revenue 2015: $257,007Expenses 2015: $217,857Net Income 2015: $39,1502015Revenue 2016: $201,192Expenses 2016: $237,640Net Income 2016: -$36,4482016Revenue 2020: $148,803Expenses 2020: $156,771Net Income 2020: -$7,9682020Revenue 2021: $149,837Expenses 2021: $183,932Net Income 2021: -$34,0952021Revenue 2022: $239,895Expenses 2022: $254,183Net Income 2022: -$14,2882022Revenue 2023: $107,718Expenses 2023: $107,718Net Income 2023: $02023

Highlighted filing

2020

Revenue$148,803
Expenses$156,771
Net Income-$7,968
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 11, 2021
Return Version
2019v5.1
Gross Receipts
$148,803
Mission and Program Overview

Mission

Programs for us military veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$162,061$154,093▼ $7,968
Land, Buildings, and Equipment, Net$90,398$85,532▼ $4,866
Savings and Temporary Cash Investments$29,014$41,537▲ $12,523
Cash and Non-Interest-Bearing Accounts$42,649$27,024▼ $15,625
Total Assets$162,061$154,093▼ $7,968
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$162,061$154,093▼ $7,968
Total Liabilities and Net Assets / Fund Balance$162,061$154,093▼ $7,968

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$57,028$112,040$169,068
Other Land Buildings$13,457$6,836$20,293
Buildings$13,362$1,302$14,664
Leasehold Improvements$1,685$2,965$4,650
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
John GrzelakAsst..sgt at Arms
Jim WaltersChaplain
Ed SlaytonCommander
Marilynn RiskeFinance Officer
Greg KelmJudge Advocate
Larry PearsonSgt at Arms
James CornnVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$9,867
Program Service Revenue
$69,393
Investment Income
$89
Other Revenue
$69,454
Change in Net Assets
$-7,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,771
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
All Other Expenses---$42,654
Other Expenses---$39,854
Occupancy---$15,833
Depreciation Depletion---$11,366
Payments to Affiliates---$9,213
Insurance---$6,926
Fees for Services Legal---$5,125
Fees for Services Accounting---$1,200
Office Expenses---$646
Total Functional Expenses$0$0$0$156,771
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$68,654
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7B

“DECISIONS SUBJECT TO APPROVAL OF MEMBERS The entire membership roster makes up the governing body which elects officers who makes final administrative decison in running the post.”

Form 990, Part VI, Line 11B

“ORGANIZATIONS PROCESS TO REVIEW FORM 990 the Form 990 and 990-T are reviewed by the full board before mailing said tax forms.”

Form 990, Part VI, Line 12C

“ENFORCEMENT OF CONFLICTS POLICY A conflict of interest policy is in place at the American Legion. Officers are required to sign disclosure statement annually to reveal any potential conflict of interest.”

Form 990, Part VI, Line 15A

“COMPENSATION PROCESS FOR TOP OFFICIALS The American Legion is administered by all volunteers and no payroll or other types of compensation is given to volunteers.”

Form 990, Part VI, Line 19

“GOVERNING DOCUMENTS Disclosure explanation the annual tax return 990, 990-T, and monthly financial statements are available to the public. Requests for these documents are received by the commander and the requests are completed within a 24 hour time frame.”

Filing and Contact Details

Filer

Filer Name
American Legion Post No 77
EIN
36-6108411
Phone
8155477216
Address
900 CHRYSLER DRIVE, Belvidere, IL 61008

Signing Officer

Name
Marilynn Riske
Title
Finance Officer
Signed
2021-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Cornn
Formed
1935
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Robert G Lay CPA
Address
6356 Persson Parkway, Belvidere, IL 61008
Preparer
Robert G Lay
Phone
8155476573
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“ALL OTHER ACCOMPLISHMENTS Programs for over 400 members of the post including dedications, parades, color guards, and other functions common to american Legion posts.”

Form 990, Part IX, Line 24A

“Squadron 77 operating expense-5,495 American Legion Riders operating expenses-10,326 Scholarship expenditures-4,664 Fish Fry Breakfast expenditures-15,922 Donations- 2,100 Property Taxes-1,337 Miscellanous- 5 Licenses Permits- 150 Bank SC-42 Newsletter-2,613.”

Raw XML Appendix357 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/ExplanationTxt0ALL OTHER ACCOMPLISHMENTS Programs for over 400 members of the post including dedications, parades, color guards, and other functions common to american Legion posts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO APPROVAL OF MEMBERS The entire membership roster makes up the governing body which elects officers who makes final administrative decison in running the post.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS PROCESS TO REVIEW FORM 990 the Form 990 and 990-T are reviewed by the full board before mailing said tax forms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY A conflict of interest policy is in place at the American Legion. Officers are required to sign disclosure statement annually to reveal any potential conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION PROCESS FOR TOP OFFICIALS The American Legion is administered by all volunteers and no payroll or other types of compensation is given to volunteers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS Disclosure explanation the annual tax return 990, 990-T, and monthly financial statements are available to the public. Requests for these documents are received by the commander and the requests are completed within a 24 hour time frame.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Squadron 77 operating expense-5,495 American Legion Riders operating expenses-10,326 Scholarship expenditures-4,664 Fish Fry Breakfast expenditures-15,922 Donations- 2,100 Property Taxes-1,337 Miscellanous- 5 Licenses Permits- 150 Bank SC-42 Newsletter-2,613.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24a
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0162061
IRS990/TotalAssetsEOYAmt0154093
IRS990/TotalAssetsGrp/BOYAmt0162061
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IRS990/TotalContributionsAmt09867
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0156771
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0620
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0620
IRS990/TotalProgramServiceRevenueAmt069393
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138936
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148803
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0162061
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0154093
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 E TH STREET
IRS990/USAddress/CityNm0BELVIDERE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061008
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LEGION.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARILYNN RISKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST NO 77
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0366108411
ReturnHeader/Filer/PhoneNum08155477216
ReturnHeader/Filer/USAddress/AddressLine1Txt0900 CHRYSLER DRIVE
ReturnHeader/Filer/USAddress/CityNm0Belvidere
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061008
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Robert G Lay CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06356 Persson Parkway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Belvidere
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061008
ReturnHeader/PreparerPersonGrp/PhoneNum08155476573
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert G Lay
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-07-11T10:24:50-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$154,093
Liabilities
$0
Net assets
$154,093
Revenue
$148,803
Expenses
$156,771
Net income
-$7,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$1.08$1.08$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$2.40$2.54$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$1.50$1.84$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.49$1.57$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$2.01$2.38$0.36
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$2.57$2.18$0.39
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$1.81$1.83$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.00$1.76$1.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.00$1.84$1.04