Civic Intelligence

American Legion

990 • Fiscal year 2014 • EIN 39-6052691

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 28, 2015

PO Box 152Mukwonago, WI 53149

(262) 436-0432

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.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.00x

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

58th percentile

3.1%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

62nd percentile

1.8%

Faster asset growth than 62% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

57th percentile

3.4%

Faster revenue growth than 57% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$495,751

Up $8,771 (+1.8%) from 2013

Net Assets

Up

$494,509

Up $9,176 (+1.9%) from 2013

Liabilities

Down

$1,242

Down $405 (-25%) from 2013

Revenue

Up

$293,378

Up $9,598 (+3.4%) from 2013

Expenses

Up

$284,203

Up $31,474 (+12%) from 2013

Net Income

Down

$9,175

Down $21,876 (-70%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $443,591Liabilities 2011: $1,434Net Assets 2011: $442,1572011Assets 2012: $455,819Liabilities 2012: $1,533Net Assets 2012: $454,2862012Assets 2013: $486,980Liabilities 2013: $1,647Net Assets 2013: $485,3332013Assets 2014: $495,751Liabilities 2014: $1,242Net Assets 2014: $494,5092014Assets 2015: $491,387Liabilities 2015: $1,213Net Assets 2015: $490,1742015Assets 2016: $504,728Liabilities 2016: $1,171Net Assets 2016: $503,5572016Assets 2017: $499,748Liabilities 2017: $1,544Net Assets 2017: $498,2042017Assets 2018: $497,427Liabilities 2018: $1,303Net Assets 2018: $496,1242018Assets 2019: $535,600Liabilities 2019: $803Net Assets 2019: $534,7972019Assets 2020: $549,201Liabilities 2020: $164Net Assets 2020: $549,0372020Assets 2021: $523,417Liabilities 2021: $1,004Net Assets 2021: $522,4132021Assets 2022: $511,092Liabilities 2022: $860Net Assets 2022: $510,2322022Assets 2023: $538,549Liabilities 2023: $1,510Net Assets 2023: $537,0392023Assets 2024: $554,712Liabilities 2024: $3,135Net Assets 2024: $551,5772024

Highlighted filing

2014

Assets$495,751
Liabilities$1,242
Net Assets$494,509

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $225,463Expenses 2011: $189,407Net Income 2011: $36,0562011Revenue 2012: $269,178Expenses 2012: $257,049Net Income 2012: $12,1292012Revenue 2013: $283,780Expenses 2013: $252,729Net Income 2013: $31,0512013Revenue 2014: $293,378Expenses 2014: $284,203Net Income 2014: $9,1752014Revenue 2015: $307,012Expenses 2015: $311,347Net Income 2015: -$4,3352015Revenue 2016: $263,587Expenses 2016: $250,204Net Income 2016: $13,3832016Revenue 2017: $266,934Expenses 2017: $272,287Net Income 2017: -$5,3532017Revenue 2018: $280,594Expenses 2018: $277,055Net Income 2018: $3,5392018Revenue 2019: $291,077Expenses 2019: $268,628Net Income 2019: $22,4492019Revenue 2020: $195,397Expenses 2020: $205,051Net Income 2020: -$9,6542020Revenue 2021: $290,419Expenses 2021: $273,900Net Income 2021: $16,5192021Revenue 2022: $325,909Expenses 2022: $307,173Net Income 2022: $18,7362022Revenue 2023: $375,011Expenses 2023: $367,185Net Income 2023: $7,8262023Revenue 2024: $448,046Expenses 2024: $459,728Net Income 2024: -$11,6822024

Highlighted filing

2014

Revenue$293,378
Expenses$284,203
Net Income$9,175
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 28, 2015
Return Version
2014v5.0
Gross Receipts
$293,578
Mission and Program Overview

Mission

Community donations, americanism, youth development, veterans hospitals & homes

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$485,333$494,509▲ $9,176
Savings and Temporary Cash Investments$206,320$217,715▲ $11,395
Cash and Non-Interest-Bearing Accounts$161,521$147,199▼ $14,322
Land, Buildings, and Equipment, Net$119,039$129,471▲ $10,432
Accounts Receivable$100$1,214▲ $1,114
Prepaid Expenses and Deferred Charges-$152-
Total Assets$486,980$495,751▲ $8,771
Liabilities
Other Liabilities$1,647$1,242▼ $405
Total Liabilities$1,647$1,242▼ $405
Net Assets / Fund Balance
Total Net Assets Fund Balance$485,333$494,509▲ $9,176
Total Liabilities and Net Assets / Fund Balance$486,980$495,751▲ $8,771

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$41,796$109,127$150,923
Leasehold Improvements$40,687$62,501$103,188
Equipment-$61,081$61,081
Land$46,988-$46,988
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don Braun1st Vice COM
Wayne Barkley Jr2nd Vice COM
-3rd Vice COM
Lester JacobsAdjutant
Jim HoltermannCommander
Dennis MaddoxFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$5,161
Program Service Revenue
$7,783
Investment Income
$1,709
Other Revenue
$278,725
Change in Net Assets
$9,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,472
Salaries, Compensation, and Employee Benefits$33,731
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$40,236$83,786-$124,022
Other Salaries and Wages-$30,524-$30,524
Other Expenses$18,250$20,000-$18,250
Fees for Services Accounting-$8,378-$8,378
Depreciation Depletion$2,842$4,637-$7,479
Payroll Taxes-$3,207-$3,207
Insurance-$346-$346
Total Functional Expenses$133,325$150,878$0$284,203
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 Payroll Taxes$468
Sales Tax Payable$467
State Payroll Tax$158
Accrued Unemployment Tax$149
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 375
EIN
39-6052691
Phone
2624360432
Address
PO BOX 152, MUKWONAGO, WI 53149

Signing Officer

Name
Dennis Maddox
Title
Finance Officer
Phone
2624360432
Signed
2015-02-28

Organization Details

Voting Board Members
365
Independent Board Members
365
Employees
8

Preparer

Firm
Ewh Small Business Accounting Sc
Address
20670 WATERTOWN ROAD SUITE 1040, WAUKESHA, WI 53186
Preparer
Richard Krejcarek
Phone
2627961040
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Community donations, americanism, youth development, veterans hospitals & homes, etc

Form 990, Part IX, Line 24E

Utilities 0 13,600 0 maint. & supplies 0 10,342 0 contract services 0 9,103 0 vfw 8,274 0 0 membership dues - general 0 7,430 0 advertising 7,266 0 0 donations misc. 6,573 0 0 shrimp nite 6,268 0 0 sales tax expense 0 6,051 0 miscellaneous 0 5,768 0 scholarships 3,000 0 0 pins, emblems 0 2,205 0 vet day dinner 0 1,989 0 equipment- general 0 1,976 0 membership mtg food 0 1,944 0 camp amer. Legion 1,934 0 0 veterans activities 0 1,767 0 awards 0 1,761 0 state 0 1,625 0 insurance - post 0 1,615 0 midwinter convention 0 1,586 0 postage 0 1,512 0 fall tour 1,500 0 0 real estate taxes 0 1,485 0 bowling 0 1,419 0 permits & licenses 0 1,381 0 flags 0 1,125 0 rotc uniforms 1,000 0 0 fireworks 1,000 0 0 bar goods consumed 0 990 0 marching unit 0 934 0 lions bowling 0 934 0 flowers & memorials 0 932 0 office supplies 0 838 0 donations to school 750 0 0 badger boys state 750 0 0 home at king 700 0 0 news letters 0 600 0 memorial day 0 549 0 awards/plaques general 546 0 0 golf 0 457 0 meetings & seminars 0 390 0 muk. Youth run 375 0 0 post grounds maint. 0 344 0 lottery tickets 0 306 0 picnic 0 303 0 first district meeting 0 254 0 scout recognition 200 0 0 misc. Improvements 0 199 0 christmas caroling 0 139 0 uso 100 0 0 district & county 0 53 0 sales tax discount 0 -120 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 200

Form 990, Part XI, Line 9

199

Raw XML Appendix322 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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES 0 13,600 0 MAINT. & SUPPLIES 0 10,342 0 CONTRACT SERVICES 0 9,103 0 VFW 8,274 0 0 MEMBERSHIP DUES - GENERAL 0 7,430 0 ADVERTISING 7,266 0 0 DONATIONS MISC. 6,573 0 0 SHRIMP NITE 6,268 0 0 SALES TAX EXPENSE 0 6,051 0 MISCELLANEOUS 0 5,768 0 SCHOLARSHIPS 3,000 0 0 PINS, EMBLEMS 0 2,205 0 VET DAY DINNER 0 1,989 0 EQUIPMENT- GENERAL 0 1,976 0 MEMBERSHIP MTG FOOD 0 1,944 0 CAMP AMER. LEGION 1,934 0 0 VETERANS ACTIVITIES 0 1,767 0 AWARDS 0 1,761 0 STATE 0 1,625 0 INSURANCE - POST 0 1,615 0 MIDWINTER CONVENTION 0 1,586 0 POSTAGE 0 1,512 0 FALL TOUR 1,500 0 0 REAL ESTATE TAXES 0 1,485 0 BOWLING 0 1,419 0 PERMITS & LICENSES 0 1,381 0 FLAGS 0 1,125 0 ROTC UNIFORMS 1,000 0 0 FIREWORKS 1,000 0 0 BAR GOODS CONSUMED 0 990 0 MARCHING UNIT 0 934 0 LIONS BOWLING 0 934 0 FLOWERS & MEMORIALS 0 932 0 OFFICE SUPPLIES 0 838 0 DONATIONS TO SCHOOL 750 0 0 BADGER BOYS STATE 750 0 0 HOME AT KING 700 0 0 NEWS LETTERS 0 600 0 MEMORIAL DAY 0 549 0 AWARDS/PLAQUES GENERAL 546 0 0 GOLF 0 457 0 MEETINGS & SEMINARS 0 390 0 MUK. YOUTH RUN 375 0 0 POST GROUNDS MAINT. 0 344 0 LOTTERY TICKETS 0 306 0 PICNIC 0 303 0 FIRST DISTRICT MEETING 0 254 0 SCOUT RECOGNITION 200 0 0 MISC. IMPROVEMENTS 0 199 0 CHRISTMAS CAROLING 0 139 0 USO 100 0 0 DISTRICT & COUNTY 0 53 0 SALES TAX DISCOUNT 0 -120 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5199
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0486980
IRS990/TotalAssetsEOYAmt0495751
IRS990/TotalAssetsGrp/BOYAmt0486980
IRS990/TotalAssetsGrp/EOYAmt0495751
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05161
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0150878
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0133325
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284203
IRS990/TotalGrossUBIAmt0113409
IRS990/TotalLiabilitiesBOYAmt01647
IRS990/TotalLiabilitiesEOYAmt01242
IRS990/TotalLiabilitiesGrp/BOYAmt01647
IRS990/TotalLiabilitiesGrp/EOYAmt01242
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485333
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0494509
IRS990/TotalOtherProgSrvcExpenseAmt0133325
IRS990/TotalProgramServiceExpensesAmt0133325
IRS990/TotalProgramServiceRevenueAmt07783
IRS990/TotalRevenueGrp/ExclusionAmt0101261
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073547
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293378
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0113409
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0486980
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0495751
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/VotingMembersGoverningBodyCnt0365
IRS990/VotingMembersIndependentCnt0365
IRS990/WebsiteAddressTxt0WWW.LEGION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS MADDOX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02624360432
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 375
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0396052691
ReturnHeader/Filer/PhoneNum02624360432
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 152
ReturnHeader/Filer/USAddress/CityNm0MUKWONAGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053149
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391330512
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EWH SMALL BUSINESS ACCOUNTING SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020670 WATERTOWN ROAD SUITE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAUKESHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053186
ReturnHeader/PreparerPersonGrp/PhoneNum02627961040
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD KREJCAREK
ReturnHeader/ReturnTs02015-07-08T11:15:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.55$0.03$5.52$4.48$4.60$0.12
2023Detailed filing. Detailed filing data is available for this year.$5.39$0.02$5.37$3.75$3.67$0.08
2022Detailed filing. Detailed filing data is available for this year.$5.11$0.01$5.10$3.26$3.07$0.19
2021Detailed filing. Detailed filing data is available for this year.$5.23$0.01$5.22$2.90$2.74$0.17
2020Detailed filing. Detailed filing data is available for this year.$5.49$0.00$5.49$1.95$2.05$0.10
2019Summary only. Only limited summary data is available for this year.$5.36$0.01$5.35$2.91$2.69$0.22
2018Summary only. Only limited summary data is available for this year.$4.97$0.01$4.96$2.81$2.77$0.04
2017Detailed filing. Detailed filing data is available for this year.$5.00$0.02$4.98$2.67$2.72$0.05
2016Detailed filing. Detailed filing data is available for this year.$5.05$0.01$5.04$2.64$2.50$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.91$0.01$4.90$3.07$3.11$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.96$0.01$4.95$2.93$2.84$0.09
2013Detailed filing. Detailed filing data is available for this year.$4.87$0.02$4.85$2.84$2.53$0.31
2012Summary only. Only limited summary data is available for this year.$4.56$0.02$4.54$2.69$2.57$0.12
2011Summary only. Only limited summary data is available for this year.$4.44$0.01$4.42$2.25$1.89$0.36