Civic Intelligence

American Legion

990 • Fiscal year 2013 • EIN 39-6052691

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 04, 2014

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

52nd percentile

0.00x

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

53rd percentile

0.01x

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

73rd percentile

11%

Higher net margin than 73% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

76th percentile

6.8%

Faster asset growth than 76% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

61st percentile

5.4%

Faster revenue growth than 61% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$486,980

Up $31,161 (+6.8%) from 2012

Net Assets

Up

$485,333

Up $31,047 (+6.8%) from 2012

Liabilities

Up

$1,647

Up $114 (+7.4%) from 2012

Revenue

Up

$283,780

Up $14,602 (+5.4%) from 2012

Expenses

Down

$252,729

Down $4,320 (-1.7%) from 2012

Net Income

Up

$31,051

Up $18,922 (+156%) from 2012

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

2013

Assets$486,980
Liabilities$1,647
Net Assets$485,333

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

2013

Revenue$283,780
Expenses$252,729
Net Income$31,051
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 4, 2014
Return Version
2013v3.1
Gross Receipts
$283,780
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$454,286$485,333▲ $31,047
Savings and Temporary Cash Investments$191,998$206,320▲ $14,322
Cash and Non-Interest-Bearing Accounts$144,975$161,522▲ $16,547
Land, Buildings, and Equipment, Net$118,846$119,038▲ $192
Accounts Receivable-$100-
Total Assets$455,819$486,980▲ $31,161
Liabilities
Other Liabilities$1,533$1,647▲ $114
Total Liabilities$1,533$1,647▲ $114
Net Assets / Fund Balance
Total Net Assets Fund Balance$454,286$485,333▲ $31,047
Total Liabilities and Net Assets / Fund Balance$455,819$486,980▲ $31,161

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$45,570$105,353$150,923
Leasehold Improvements$26,480$58,796$85,276
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
$0
Program Service Revenue
$7,980
Investment Income
$2,111
Other Revenue
$273,689
Change in Net Assets
$31,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,044
Salaries, Compensation, and Employee Benefits$33,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$24,796$79,322-$104,118
Other Salaries and Wages-$30,539-$30,539
Other Expenses$19,317$14,019-$14,019
Fees for Services Accounting-$9,069-$9,069
Depreciation Depletion$55$4,703-$4,758
Payroll Taxes-$3,146-$3,146
Total Functional Expenses$111,931$140,798$0$252,729
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$634
Sales Tax Payable$544
Accrued Unemployment Tax$341
State Payroll Tax$128
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

EIN
39-6052691
Phone
2624360432

Signing Officer

Name
Dennis Maddox
Title
Finance Officer
Phone
2624360432
Signed
2014-03-04

Organization Details

Voting Board Members
365
Independent Board Members
365
Employees
7

Preparer

Preparer
Rick 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

Contract services 0 9,276 0 miscellaneous 0 8,560 0 membership dues - general 0 7,368 0 advertising 6,717 0 0 insurance - post 0 6,705 0 sales tax expense 0 6,172 0 vfw 4,603 0 0 beer stand 4,011 0 0 scholarships 3,750 0 0 driveway & parking 0 3,742 0 equipment- general 0 3,648 0 veterans activities 0 2,983 0 misc. Improvements 0 2,815 0 vet day dinner 0 2,712 0 maint. & supplies 0 2,116 0 midwinter convention 0 1,725 0 awards 0 1,571 0 lions bowling 0 1,548 0 donations misc. 1,540 0 0 real estate taxes 0 1,540 0 bar goods consumed 0 1,524 0 fall tour 0 1,500 0 permits & licenses 0 1,436 0 state 0 1,222 0 lottery tickets 0 1,144 0 memorial day 0 1,116 0 flags 0 1,079 0 news letters 0 1,060 0 marching unit 0 1,052 0 rotc uniforms 1,000 0 0 meetings & seminars 0 963 0 golf 0 854 0 bowling 0 850 0 pins, emblems 0 754 0 donations to school 750 0 0 friends of scouting 611 0 0 postage 0 596 0 office supplies 0 594 0 flowers & memorials 0 588 0 camp amer. Legion 513 0 0 home at king 500 0 0 awards/plaques general 426 0 0 muk. Youth run 375 0 0 picnic 0 270 0 christmas caroling 0 162 0 miscellaneous - general 0 152 0 post grounds maint. 0 45 0 sales tax discount 0 -120 0

Form 990, Part XI, Line 9

ROUNDING 4

Raw XML Appendix312 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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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0283780
IRS990/GrossRentsGrp/RealAmt08295
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/OtherExpensesGrp/Desc0COGS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY DONATIONS, AMERICANISM, YOUTH DEVELOPMENT, VETERANS HOSPITALS & HOMES, ETC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES 0 9,276 0 MISCELLANEOUS 0 8,560 0 MEMBERSHIP DUES - GENERAL 0 7,368 0 ADVERTISING 6,717 0 0 INSURANCE - POST 0 6,705 0 SALES TAX EXPENSE 0 6,172 0 VFW 4,603 0 0 BEER STAND 4,011 0 0 SCHOLARSHIPS 3,750 0 0 DRIVEWAY & PARKING 0 3,742 0 EQUIPMENT- GENERAL 0 3,648 0 VETERANS ACTIVITIES 0 2,983 0 MISC. IMPROVEMENTS 0 2,815 0 VET DAY DINNER 0 2,712 0 MAINT. & SUPPLIES 0 2,116 0 MIDWINTER CONVENTION 0 1,725 0 AWARDS 0 1,571 0 LIONS BOWLING 0 1,548 0 DONATIONS MISC. 1,540 0 0 REAL ESTATE TAXES 0 1,540 0 BAR GOODS CONSUMED 0 1,524 0 FALL TOUR 0 1,500 0 PERMITS & LICENSES 0 1,436 0 STATE 0 1,222 0 LOTTERY TICKETS 0 1,144 0 MEMORIAL DAY 0 1,116 0 FLAGS 0 1,079 0 NEWS LETTERS 0 1,060 0 MARCHING UNIT 0 1,052 0 ROTC UNIFORMS 1,000 0 0 MEETINGS & SEMINARS 0 963 0 GOLF 0 854 0 BOWLING 0 850 0 PINS, EMBLEMS 0 754 0 DONATIONS TO SCHOOL 750 0 0 FRIENDS OF SCOUTING 611 0 0 POSTAGE 0 596 0 OFFICE SUPPLIES 0 594 0 FLOWERS & MEMORIALS 0 588 0 CAMP AMER. LEGION 513 0 0 HOME AT KING 500 0 0 AWARDS/PLAQUES GENERAL 426 0 0 MUK. YOUTH RUN 375 0 0 PICNIC 0 270 0 CHRISTMAS CAROLING 0 162 0 MISCELLANEOUS - GENERAL 0 152 0 POST GROUNDS MAINT. 0 45 0 SALES TAX DISCOUNT 0 -120 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 4
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0455819
IRS990/TotalAssetsEOYAmt0486980
IRS990/TotalAssetsGrp/BOYAmt0455819
IRS990/TotalAssetsGrp/EOYAmt0486980
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140798
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111931
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252729
IRS990/TotalGrossUBIAmt0118557
IRS990/TotalLiabilitiesBOYAmt01533
IRS990/TotalLiabilitiesEOYAmt01647
IRS990/TotalLiabilitiesGrp/BOYAmt01533
IRS990/TotalLiabilitiesGrp/EOYAmt01647
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0454286
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0485333
IRS990/TotalOtherProgSrvcExpenseAmt0111931
IRS990/TotalProgramServiceExpensesAmt0111931
IRS990/TotalProgramServiceRevenueAmt07980
IRS990/TotalRevenueGrp/ExclusionAmt092148
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073075
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0283780
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0118557
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0455819
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0486980
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/VotingMembersGoverningBodyCnt0365
IRS990/VotingMembersIndependentCnt0365
IRS990/WebsiteAddressTxt0WWW.LEGION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS MADDOX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02624360432
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 375
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0396052691
ReturnHeader/Filer/PhoneNum02624360432
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 152
ReturnHeader/Filer/USAddress/City0MUKWONAGO
ReturnHeader/Filer/USAddress/State0WI
ReturnHeader/Filer/USAddress/ZIPCode053149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EWH SMALL BUSINESS ACCOUNTING SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1020670 WATERTOWN ROAD SUITE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WAUKESHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode053186
ReturnHeader/PreparerPersonGrp/PhoneNum02627961040
ReturnHeader/PreparerPersonGrp/PreparationDt02014-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICK KREJCAREK
ReturnHeader/ReturnTs02014-04-21T09:56:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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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