Civic Intelligence

American Legion Post 964

990 • Fiscal year 2016 • EIN 36-6206063

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 14, 2017

51 Lions DriveLake Zurich, IL 60047-1313

(847) 438-3274

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

59th percentile

6.5%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$5,200

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

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

Source year 2016

Revenue Growth

Score unavailable

No value available

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

Source year 2016

Assets

$207,050

No earlier filing loaded for comparison.

Net Assets

$206,723

No earlier filing loaded for comparison.

Liabilities

$327

No earlier filing loaded for comparison.

Revenue

$333,144

No earlier filing loaded for comparison.

Expenses

$311,552

No earlier filing loaded for comparison.

Net Income

$21,592

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $207,050Liabilities 2016: $327Net Assets 2016: $206,7232016Assets 2017: $251,327Liabilities 2017: $364Net Assets 2017: $250,9632017Assets 2018: $269,862Liabilities 2018: $889Net Assets 2018: $268,9732018Assets 2019: $306,642Liabilities 2019: $1,326Net Assets 2019: $305,3162019Assets 2020: $308,982Liabilities 2020: $907Net Assets 2020: $308,0752020Assets 2021: $341,531Liabilities 2021: $1,622Net Assets 2021: $339,9092021Assets 2022: $386,426Liabilities 2022: $1,830Net Assets 2022: $384,5962022Assets 2023: $412,514Liabilities 2023: $2,405Net Assets 2023: $410,1092023Assets 2024: $423,315Liabilities 2024: $2,730Net Assets 2024: $420,5852024

Highlighted filing

2016

Assets$207,050
Liabilities$327
Net Assets$206,723

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2016: $333,144Expenses 2016: $311,552Net Income 2016: $21,5922016Revenue 2017: $349,475Expenses 2017: $305,235Net Income 2017: $44,2402017Revenue 2018: $357,456Expenses 2018: $339,446Net Income 2018: $18,0102018Revenue 2019: $346,471Expenses 2019: $310,128Net Income 2019: $36,3432019Revenue 2020: $281,851Expenses 2020: $279,092Net Income 2020: $2,7592020Revenue 2021: $340,427Expenses 2021: $308,593Net Income 2021: $31,8342021Revenue 2022: $129,562Expenses 2022: $84,875Net Income 2022: $44,6872022Revenue 2023: $130,257Expenses 2023: $104,744Net Income 2023: $25,5132023Revenue 2024: $80,105Expenses 2024: $75,075Net Income 2024: $5,0302024

Highlighted filing

2016

Revenue$333,144
Expenses$311,552
Net Income$21,592
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 14, 2017
Return Version
2016v3.0
Gross Receipts
$348,840
Mission and Program Overview

Mission

To assist disabled and needy war veterans, to promote the social welfare of the community and to sponsor or participate in activities of patriotic nature. Cash contributions are made to state, county, and local veteran's assistance programs, boy scouts, girl scouts, junior and senior high school scholarships, athletic and scholastic after school programs, food pantries, the chamber of commerce, veteran's monument funds, american legion baseball, the lions club, and memorial and veteran's day services.

To assist disabled and needy veterans, to promote the social welfare of the community, and to sponsor or participate in activities of a patriotic nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$139,709$164,543▲ $24,834
Cash and Non-Interest-Bearing Accounts$83,750$87,177▲ $3,427
Savings and Temporary Cash Investments$58,740$77,693▲ $18,953
Land, Buildings, and Equipment, Net$45,421$42,180▼ $3,241
Pd in Cap Srpls Land Bldg Eqp Fund$45,421$42,180▼ $3,241
Accounts Receivable$12,778--
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$200,689$207,050▲ $6,361
Liabilities
Accounts Payable and Accrued Expenses$15,559$327▼ $15,232
Total Liabilities$15,559$327▼ $15,232
Net Assets / Fund Balance
Total Net Assets Fund Balance$185,130$206,723▲ $21,593
Total Liabilities and Net Assets / Fund Balance$200,689$207,050▲ $6,361

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,180$66,088$83,268
Land$25,000-$25,000
Equipment$0$6,030$6,030
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert PughFinance OfficerPT$5,200$5,200

Board Members and Trustees

NameTitle
Robert BucherAdjutant
Lee LopezChaplain
Richard JohnsonCommander
Lloyd KalickiHistorian
Scott WagnerJr. Vice Commander
Thomas MarciciakJudge Advocate
Michael KozarService Officer
Tony RobertiSgt at Arms
Angel Lebron JrSr. Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$19,687
Program Service Revenue
$0
Investment Income
$47
Other Revenue
$313,410
All Other Contributions
$14,201
Change in Net Assets
$21,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,319
Grants and Similar Amounts Paid$17,118
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$103,760--$103,760
Grants to Domestic Orgs$17,118--$17,118
Benefits to Members$4,115--$4,115
Depreciation Depletion$1,547--$1,547
Insurance$1,544--$1,544
Office Expenses$1,276--$1,276
Fees for Services Accounting$835--$835
Other Expenses$533--$533
Travel$476--$476
Advertising$448--$448
Total Functional Expenses$311,552$0$0$311,552
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$53,681
Gaming Direct Expenses$15,696
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
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

Form 990, Part VI, Section A, Line 6

All veterans who are in good standing (all dues paid up) are considered voting members.

Form 990, Part VI, Section A, Line 7A

All veterans who are in good standing (all dues paid up) are considered voting members.

Form 990, Part VI, Section A, Line 7B

All purchases over $500 and all decisions regarding the post constitution, by-laws, and officers must be approved by membership for ratification (vote). All purchases over $500 must be authorized by the executive committee and approved by the members.

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

Upon completion of the tax form 990, all members are notified that a "hard copy" is available for review, both before and after filing.

Form 990, Part VI, Section C, Line 19

The constitution and by-laws of american legion post 964 are available for public inspection at the post upon request. Telephone requests are accepted

Filing and Contact Details

Filer

Filer Name
American Legion Post 964
EIN
36-6206063
Phone
8474383274
Address
51 LIONS DRIVE, LAKE ZURICH, IL 60047-1313

Signing Officer

Name
Richard Johnson
Title
Commander
Phone
8474383274
Signed
2017-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Johnson
Formed
1948
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
9
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
625 N NORTH COURT STE 200, PALATINE, IL 60067-8148
Preparer
Douglas E Samz
Phone
8473581170
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Miscellaneous: program service expenses 1,689. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,689. Credit card fees: program service expenses 5,724. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,724. Bar: program service expenses 94,678. Management and general expenses 0. Fundraising expenses 0. Total expenses 94,678. Food service: program service expenses 917. Management and general expenses 0. Fundraising expenses 0. Total expenses 917. Special events: program service expenses 752. Management and general expenses 0. Fundraising expenses 0. Total expenses 752.

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IRS990/RentalIncomeOrLossGrp/PersonalAmt0900
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058740
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077693
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt017180
IRS990ScheduleD/BuildingsGrp/DepreciationAmt066088
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt083268
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06030
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06030
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042180
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd01
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt010551
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt010551
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt015696
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt038816
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt014865
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt053681
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt037985
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt04228
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05145
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0917
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0PAUL CARRUBBA
IRS990ScheduleG/GamingManagerServicesProvTxt0MONITORS AWESOME HAND SERVICES LLC, PROVIDER OF MACHINES & SUPPORT FOR VIDEO GAMING
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt053681
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0ROBERT PUGH
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0AMERICAN LEGION POST 964 51 LIONS D
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LAKE ZURICH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd060047
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0AWESOME HAND SERVICES LLC
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt01151 ROHLWING RD
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0ROLLING MEADOWS
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd060008
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL VETERANS WHO ARE IN GOOD STANDING (ALL DUES PAID UP) ARE CONSIDERED VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL VETERANS WHO ARE IN GOOD STANDING (ALL DUES PAID UP) ARE CONSIDERED VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PURCHASES OVER $500 AND ALL DECISIONS REGARDING THE POST CONSTITUTION, BY-LAWS, AND OFFICERS MUST BE APPROVED BY MEMBERSHIP FOR RATIFICATION (VOTE). ALL PURCHASES OVER $500 MUST BE AUTHORIZED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON COMPLETION OF THE TAX FORM 990, ALL MEMBERS ARE NOTIFIED THAT A "HARD COPY" IS AVAILABLE FOR REVIEW, BOTH BEFORE AND AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONSTITUTION AND BY-LAWS OF AMERICAN LEGION POST 964 ARE AVAILABLE FOR PUBLIC INSPECTION AT THE POST UPON REQUEST. TELEPHONE REQUESTS ARE ACCEPTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,689. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,689. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 5,724. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,724. BAR: PROGRAM SERVICE EXPENSES 94,678. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,678. FOOD SERVICE: PROGRAM SERVICE EXPENSES 917. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 917. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 752. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 752.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0200689
IRS990/TotalAssetsEOYAmt0207050
IRS990/TotalAssetsGrp/BOYAmt0200689
IRS990/TotalAssetsGrp/EOYAmt0207050
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019687
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0311552
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311552
IRS990/TotalGrossUBIAmt0168931
IRS990/TotalLiabilitiesBOYAmt015559
IRS990/TotalLiabilitiesEOYAmt0327
IRS990/TotalLiabilitiesGrp/BOYAmt015559
IRS990/TotalLiabilitiesGrp/EOYAmt0327
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0185130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0206723
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt05200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144526
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333144
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0168931
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200689
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0207050
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0476
IRS990/TravelGrp/TotalAmt0476
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt051 LIONS DRIVE
IRS990/USAddress/CityNm0LAKE ZURICH
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060047
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.ALPOST964IL.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum08474383274
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 964
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0366206063
ReturnHeader/Filer/PhoneNum08474383274
ReturnHeader/Filer/USAddress/AddressLine1Txt051 LIONS DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAKE ZURICH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0600471313
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AA604DA0168F6BAA6C195A7F2811C48C7F3DB91F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E93093AC4D11C97948A46AA1705B1937FC775793
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.70.38.252
ReturnHeader/FilingSecurityInformation/IPDt02017-06-14

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