Civic Intelligence

American Legion Post 964

990 • Fiscal year 2018 • EIN 36-6206063

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 01, 2019

51 Lions DriveLake Zurich, IL 60047-1313

(847) 438-9477

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

52nd percentile

0.00x

Higher debt load relative to revenue than 52% of similar nonprofits.

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

Net Margin

59th percentile

5.0%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

94th percentile

$5,200

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

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

Asset Growth

74th percentile

7.4%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

54th percentile

2.3%

Faster revenue growth than 54% of similar nonprofits.

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

Assets

Up

$269,862

Up $18,535 (+7.4%) from 2017

Net Assets

Up

$268,973

Up $18,010 (+7.2%) from 2017

Liabilities

Up

$889

Up $525 (+144%) from 2017

Revenue

Up

$357,456

Up $7,981 (+2.3%) from 2017

Expenses

Up

$339,446

Up $34,211 (+11%) from 2017

Net Income

Down

$18,010

Down $26,230 (-59%) 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 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

2018

Assets$269,862
Liabilities$889
Net Assets$268,973

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

2018

Revenue$357,456
Expenses$339,446
Net Income$18,010
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 1, 2019
Return Version
2018v3.1
Gross Receipts
$402,472
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
Savings and Temporary Cash Investments$142,161$174,811▲ $32,650
Cap Stk Tr Prin Current Funds$164,543$164,543→ $0
Rtn Earn Endowment Incm Other Fnds$86,420$104,430▲ $18,010
Cash and Non-Interest-Bearing Accounts$69,121$52,903▼ $16,218
Land, Buildings, and Equipment, Net$40,045$36,793▼ $3,252
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$251,327$269,862▲ $18,535
Other Assets Total$0$5,355▲ $5,355
Liabilities
Accounts Payable and Accrued Expenses$364$639▲ $275
Other Liabilities$0$250▲ $250
Total Liabilities$364$889▲ $525
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,963$268,973▲ $18,010
Total Liabilities and Net Assets / Fund Balance$251,327$269,862▲ $18,535

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,793$71,475$83,268
Land$25,000-$25,000
Equipment$0$12,112$12,112
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Robert BucherAdjutant
Tony RobertiChaplain
Michael HudsonCommander
Brian FarrisJr. Vice Commander
Tom MarciciakJudge Advocate
Richard JohnsonService Officer
Marie HoneywellSgt at Arms
Angel LebronSr. Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$6,977
Program Service Revenue
$0
Investment Income
$472
Other Revenue
$350,007
All Other Contributions
$2,345
Change in Net Assets
$18,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,841
Grants and Similar Amounts Paid$29,742
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$142,299--$142,299
Grants to Domestic Orgs$29,742--$29,742
Depreciation Depletion$6,114--$6,114
Benefits to Members$3,863--$3,863
Office Expenses$2,456--$2,456
Fees for Services Accounting$2,374--$2,374
Insurance$2,057--$2,057
Conferences and Meetings$1,433--$1,433
Other Expenses$698--$698
All Other Expenses$622--$622
Advertising$600--$600
Total Functional Expenses$339,446$0$0$339,446
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$111,150
Gaming Direct Expenses$45,016
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
Hall Rental Security Deposit$250
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
8474389477
Address
51 LIONS DRIVE, LAKE ZURICH, IL 60047-1313

Signing Officer

Name
Mike Hudson
Title
Commander
Phone
8474389477
Signed
2019-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Hudson
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 SUITE 200, PALATINE, IL 60067
Preparer
James O Giese
Phone
8473581170
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Bar: program service expenses 139,829. Management and general expenses 0. Fundraising expenses 0. Total expenses 139,829. Food service: program service expenses 1,491. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,491. Miscellaneous: program service expenses 874. Management and general expenses 0. Fundraising expenses 0. Total expenses 874. Special events: program service expenses 105. Management and general expenses 0. Fundraising expenses 0. Total expenses 105.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMANDER
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IRS990/ProgSrvcAccomActy3Grp/Desc0VETERAN'S ASSISTANCE COMMISSION OF LAKE COUNTY: A 501(C)19 ORGANIZATION THAT PROVIDES DISABILITY AND JOBS BENEFITS TO LAKE COUNTY, ILLINOIS VETERANS.
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IRS990/PYTotalExpensesAmt0305235
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0349475
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt018010
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt02000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt086420
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0104430
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0142161
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0174811
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt011793
IRS990ScheduleD/BuildingsGrp/DepreciationAmt071475
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt083268
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012112
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012112
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HALL RENTAL SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036793
IRS990ScheduleD/TotalLiabilityAmt0250
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd01
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt030934
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt030934
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt045016
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt067234
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt043916
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0111150
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt066134
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt09078
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014082
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05004
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/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/ExplanationTxt5BAR: PROGRAM SERVICE EXPENSES 139,829. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,829. FOOD SERVICE: PROGRAM SERVICE EXPENSES 1,491. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,491. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 874. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 105. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 105.
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/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0251327
IRS990/TotalAssetsEOYAmt0269862
IRS990/TotalAssetsGrp/BOYAmt0251327
IRS990/TotalAssetsGrp/EOYAmt0269862
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06977
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0339446
IRS990/TotalFunctionalExpensesGrp/TotalAmt0339446
IRS990/TotalGrossUBIAmt0136757
IRS990/TotalLiabilitiesBOYAmt0364
IRS990/TotalLiabilitiesEOYAmt0889
IRS990/TotalLiabilitiesGrp/BOYAmt0364
IRS990/TotalLiabilitiesGrp/EOYAmt0889
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250963
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0268973
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt05200
IRS990/TotalRevenueGrp/ExclusionAmt058156
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0155566
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0357456
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0136757
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0251327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0269862
IRS990/TotReportableCompRltdOrgAmt00
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/WebsiteAddressTxt0WWW.ALPOST964IL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE HUDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum08474389477
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 964
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0366206063
ReturnHeader/Filer/PhoneNum08474389477
ReturnHeader/Filer/USAddress/AddressLine1Txt051 LIONS DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAKE ZURICH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL

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