Civic Intelligence

Alva Courier Post #487 American Legion

990 • Fiscal year 2024 • EIN 37-6044033

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 16, 2024

Refreshing map…

500 Opdyke StreetChester, IL 62233

(618) 826-3015

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.01x

Higher debt load relative to revenue than 53% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2024 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-3.0%

Faster asset growth than 24% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

5.8%

Faster revenue growth than 50% of similar nonprofits.

2024 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$505,588

Down $15,834 (-3.0%) from 2023

Net Assets

Down

$504,543

Down $15,865 (-3.0%) from 2023

Liabilities

Up

$1,045

Up $31 (+3.1%) from 2023

Revenue

Up

$144,770

Up $7,981 (+5.8%) from 2023

Expenses

Up

$160,635

Up $4,450 (+2.8%) from 2023

Net Income

Up

-$15,865

Up $3,531 (+18%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $491,818Liabilities 2012: $02012Assets 2013: $483,325Liabilities 2013: $02013Assets 2014: $493,337Liabilities 2014: $977Net Assets 2014: $492,3602014Assets 2015: $488,772Liabilities 2015: $931Net Assets 2015: $487,8412015Assets 2016: $471,568Liabilities 2016: $1,3972016Assets 2017: $470,207Liabilities 2017: $02017Assets 2018: $484,710Liabilities 2018: $02018Assets 2019: $496,132Liabilities 2019: $741Net Assets 2019: $495,3912019Assets 2020: $483,441Liabilities 2020: $02020Assets 2021: $500,635Liabilities 2021: $696Net Assets 2021: $499,9392021Assets 2022: $540,893Liabilities 2022: $1,089Net Assets 2022: $539,8042022Assets 2023: $521,422Liabilities 2023: $1,014Net Assets 2023: $520,4082023Assets 2024: $505,588Liabilities 2024: $1,045Net Assets 2024: $504,5432024Assets 2025: $496,870Liabilities 2025: $926Net Assets 2025: $495,9442025

Highlighted filing

2024

Assets$505,588
Liabilities$1,045
Net Assets$504,543

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $24,196Expenses 2012: $40,178Net Income 2012: -$15,9822012Revenue 2013: $25,409Expenses 2013: $33,902Net Income 2013: -$8,4932013Revenue 2014: $120,722Expenses 2014: $132,282Net Income 2014: -$11,5602014Revenue 2015: $124,579Expenses 2015: $129,098Net Income 2015: -$4,5192015Revenue 2016: $110,411Expenses 2016: $128,081Net Income 2016: -$17,6702016Revenue 2017: $123,429Expenses 2017: $123,393Net Income 2017: $362017Revenue 2018: $130,634Expenses 2018: $116,131Net Income 2018: $14,5032018Revenue 2019: $134,869Expenses 2019: $127,548Net Income 2019: $7,3212019Revenue 2020: $147,672Expenses 2020: $106,838Net Income 2020: $40,8342020Revenue 2021: $132,274Expenses 2021: $115,776Net Income 2021: $16,4982021Revenue 2022: $179,411Expenses 2022: $139,546Net Income 2022: $39,8652022Revenue 2023: $136,789Expenses 2023: $156,185Net Income 2023: -$19,3962023Revenue 2024: $144,770Expenses 2024: $160,635Net Income 2024: -$15,8652024Revenue 2025: $144,589Expenses 2025: $153,188Net Income 2025: -$8,5992025

Highlighted filing

2024

Revenue$144,770
Expenses$160,635
Net Income-$15,865
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 16, 2024
Return Version
2023v5.0
Gross Receipts
$203,328
Mission and Program Overview

Mission

Charity & veterans organization

Veterans social club & charitable organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$316,746$320,880▲ $4,134
Land, Buildings, and Equipment, Net$121,168$118,697▼ $2,471
Cash and Non-Interest-Bearing Accounts$69,841$52,528▼ $17,313
Inventories for Sale or Use$13,667$13,483▼ $184
Total Assets$521,422$505,588▼ $15,834
Liabilities
Accounts Payable and Accrued Expenses$1,014$1,045▲ $31
Total Liabilities$1,014$1,045▲ $31
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$520,408$504,543▼ $15,865
Total Net Assets Fund Balance$520,408$504,543▼ $15,865
Total Liabilities and Net Assets / Fund Balance$521,422$505,588▼ $15,834

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,697$185,426-
Land$101,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael SchroederAdjutant
Randolph WernerCommander
Lee HollawayFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,160
Program Service Revenue
$687
Investment Income
$16,673
Other Revenue
$124,250
All Other Contributions
$400
Change in Net Assets
$-15,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$82,697
Other Expenses$63,618
Grants and Similar Amounts Paid$14,320
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$76,128-$76,128
Occupancy-$37,654-$37,654
Grants to Domestic Orgs$14,320--$14,320
Insurance-$12,442-$12,442
Payroll Taxes-$6,569-$6,569
Other Expenses-$4,412-$4,412
Fees for Services Accounting-$4,200-$4,200
Depreciation Depletion-$2,471-$2,471
Office Expenses-$2,339-$2,339
Advertising-$100-$100
Total Functional Expenses$14,320$146,315$0$160,635
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$77,653
Gaming Direct Expenses$7,418
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
Yes
Audit committee
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
ALVA COURIER POST #487 AMERICAN LEGION
EIN
37-6044033
Phone
6188263015
Address
500 OPDYKE STREET, CHESTER, IL 62233

Signing Officer

Name
Lee Hollaway
Title
Finance Officer
Phone
6188263015
Signed
2024-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Hollaway
Formed
1924
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
35

Preparer

Firm
Birchler Schmerbauch Accounting
Address
2506 STATE STREET, CHESTER, IL 62233
Preparer
Matthew S Mcclure
Phone
6188262212
Supplemental Narrative

Additional Explanations

PART III: THE ALVA COURIER POST 487 PROVIDED $14320 TO HIGJH

School graduates as scholarships to pay for college tuitionand various local organizations in the community of chester ilto help promote local interest and recognize veterans efforts.part v, line 3: the alva courier post 487 operates a bar open to thepublic and also conducts licensed state of illinois video gamingmachines which are reported on form 990-t.part vi, line 11 & 19: when the form 990 is completed it is reviewedand signed by the appropriate officers and also presented to themembership and filed.part vii: no officers of the organization were compensated.

Raw XML Appendix328 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01924
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt07418
IRS990/GamingGrossIncomeAmt077653
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt014320
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0203328
IRS990/GrossSalesOfInventoryAmt0105155
IRS990/GroupExemptionNum00925
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt016673
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
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IRS990/LandBldgEquipAccumDeprecAmt0185426
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0121168
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0118697
IRS990/LandBldgEquipCostOrOtherBssAmt0304123
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02760
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0CHARITY & VETERANS ORGANIZATION
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06569
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IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0OF ILLINOIS CHARITABLE ORGANIZATION NUMBER 01026354.
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt1ALVA COURIER POST 487 CONDUCTS LICENSED VIDEO GAMING MACHINES UNDER
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt2THE STATE OF ILLINOIS GAMING LICENSE NUMBER XXX-XX-XXXX.
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt3ALVA COURIER POST 487 CONDUCTS PULL TAB SALES UNDER THE STATE OF
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt4ILLINOIS PULL TAB LICENSE NUMBER 00324.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0ALVA COURIER POST 487 CONDUCTS FUNDRAISING ACTIVITIES UNDER THE STATE
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc1ALVA COURIER POST 487 CONDUCTS FUNDRAISING ACTIVITIES UNDER THE STATE
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc2ALVA COURIER POST 487 CONDUCTS FUNDRAISING ACTIVITIES UNDER THE STATE
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc3ALVA COURIER POST 487 CONDUCTS FUNDRAISING ACTIVITIES UNDER THE STATE
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc4ALVA COURIER POST 487 CONDUCTS FUNDRAISING ACTIVITIES UNDER THE STATE
IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOOL GRADUATES AS SCHOLARSHIPS TO PAY FOR COLLEGE TUITIONAND VARIOUS LOCAL ORGANIZATIONS IN THE COMMUNITY OF CHESTER ILTO HELP PROMOTE LOCAL INTEREST AND RECOGNIZE VETERANS EFFORTS.PART V, LINE 3: THE ALVA COURIER POST 487 OPERATES A BAR OPEN TO THEPUBLIC AND ALSO CONDUCTS LICENSED STATE OF ILLINOIS VIDEO GAMINGMACHINES WHICH ARE REPORTED ON FORM 990-T.PART VI, LINE 11 & 19: WHEN THE FORM 990 IS COMPLETED IT IS REVIEWEDAND SIGNED BY THE APPROPRIATE OFFICERS AND ALSO PRESENTED TO THEMEMBERSHIP AND FILED.PART VII: NO OFFICERS OF THE ORGANIZATION WERE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III: THE ALVA COURIER POST 487 PROVIDED $14320 TO HIGJH
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0520408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0504543
IRS990/TotalProgramServiceExpensesAmt014320
IRS990/TotalProgramServiceRevenueAmt0687
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0144770
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0124250
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0521422
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0505588
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0500 OPDYKE STREET
IRS990/USAddress/CityNm0CHESTER
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062233
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE HOLLAWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum06188263015
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALVA COURIER POST #487 AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0ALVA
ReturnHeader/Filer/EIN0376044033
ReturnHeader/Filer/PhoneNum06188263015
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 OPDYKE STREET
ReturnHeader/Filer/USAddress/CityNm0CHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062233
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200575367
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BIRCHLER SCHMERBAUCH ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02506 STATE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062233
ReturnHeader/PreparerPersonGrp/PhoneNum06188262212
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW S MCCLURE
ReturnHeader/ReturnTs02024-08-16T15:07:50Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.01$4.96$1.45$1.53$0.09
2024Detailed filing. Detailed filing data is available for this year.$5.06$0.01$5.05$1.45$1.61$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.01$5.20$1.37$1.56$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$0.01$5.40$1.79$1.40$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.01$0.01$5.00$1.32$1.16$0.16
2020Summary only. Only limited summary data is available for this year.$4.83$0.00$1.48$1.07$0.41
2019Summary only. Only limited summary data is available for this year.$4.96$0.01$4.95$1.35$1.28$0.07
2018Summary only. Only limited summary data is available for this year.$4.85$0.00$1.31$1.16$0.15
2017Summary only. Only limited summary data is available for this year.$4.70$0.00$1.23$1.23$0.00
2016Summary only. Only limited summary data is available for this year.$4.72$0.01$1.10$1.28$0.18
2015Summary only. Only limited summary data is available for this year.$4.89$0.01$4.88$1.25$1.29$0.05
2014Summary only. Only limited summary data is available for this year.$4.93$0.01$4.92$1.21$1.32$0.12
2013Summary only. Only limited summary data is available for this year.$4.83$0.00$0.25$0.34$0.08
2012Summary only. Only limited summary data is available for this year.$4.92$0.00$0.24$0.40$0.16
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)19 • $500k-$1M nonprofits