Civic Intelligence

American Legion 0166 Paul Frank Flo

990 • Fiscal year 2014 • EIN 39-6057669

Aug 01, 2013 to Jul 31, 2014 • Filed on Nov 10, 2014

201 S Water St EFort Atkinson, WI 53538-2056

(920) 563-2102

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

8th percentile

-46%

Higher net margin than 8% 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

16th percentile

-12%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

3rd percentile

-68%

Faster revenue growth than 3% of similar nonprofits.

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

Assets

Down

$152,090

Down $21,722 (-12%) from 2013

Net Assets

Down

$152,090

Down $17,708 (-10%) from 2013

Liabilities

Down

$0

Down $4,014 (-100%) from 2013

Revenue

$38,495

No earlier filing loaded for comparison.

Expenses

Down

$56,203

Down $76,308 (-58%) from 2013

Net Income

-$17,708

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.

$300K$200K$100K$0Assets 2011: $209,587Liabilities 2011: $3,513Net Assets 2011: $206,0742011Assets 2012: $185,694Liabilities 2012: $2,695Net Assets 2012: $182,9992012Assets 2013: $173,812Liabilities 2013: $4,014Net Assets 2013: $169,7982013Assets 2014: $152,090Liabilities 2014: $0Net Assets 2014: $152,0902014Assets 2016: $146,369Liabilities 2016: $0Net Assets 2016: $146,3692016Assets 2017: $152,167Liabilities 2017: $0Net Assets 2017: $152,1672017Assets 2018: $154,182Liabilities 2018: $0Net Assets 2018: $154,1822018Assets 2019: $192,368Liabilities 2019: $0Net Assets 2019: $192,3682019Assets 2020: $228,386Liabilities 2020: $0Net Assets 2020: $228,3862020Assets 2021: $245,239Liabilities 2021: $0Net Assets 2021: $245,2392021Assets 2022: $261,211Liabilities 2022: $02022Assets 2023: $291,084Liabilities 2023: $02023Assets 2024: $284,133Liabilities 2024: $0Net Assets 2024: $284,1332024

Highlighted filing

2014

Assets$152,090
Liabilities$0
Net Assets$152,090

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $124,155Expenses 2011: $158,478Net Income 2011: -$34,3232011Expenses 2012: $136,4952012Expenses 2013: $132,5112013Revenue 2014: $38,495Expenses 2014: $56,203Net Income 2014: -$17,7082014Revenue 2016: $24,209Expenses 2016: $20,246Net Income 2016: $3,9632016Revenue 2017: $29,962Expenses 2017: $24,164Net Income 2017: $5,7982017Revenue 2018: $29,242Expenses 2018: $27,227Net Income 2018: $2,0152018Revenue 2019: $72,376Expenses 2019: $34,190Net Income 2019: $38,1862019Revenue 2020: $55,328Expenses 2020: $36,124Net Income 2020: $19,2042020Revenue 2021: $64,020Expenses 2021: $47,167Net Income 2021: $16,8532021Revenue 2022: $55,633Expenses 2022: $39,661Net Income 2022: $15,9722022Revenue 2023: $69,268Expenses 2023: $39,395Net Income 2023: $29,8732023Revenue 2024: $61,625Expenses 2024: $39,458Net Income 2024: $22,1672024

Highlighted filing

2014

Revenue$38,495
Expenses$56,203
Net Income-$17,708
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Nov 10, 2014
Return Version
2013v3.1
Gross Receipts
$58,319
Mission and Program Overview

Mission

Social welfare of the military vets

The social welfare of the military veteran community to carry on programs perpetuating the memory of military veterans and members of the armed forces, and to sponsor and participate in patriotic events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$169,798$152,090▼ $17,708
Land, Buildings, and Equipment, Net$139,882$131,845▼ $8,037
Cash and Non-Interest-Bearing Accounts$23,882$20,245▼ $3,637
Inventories for Sale or Use$10,048--
Total Assets$173,812$152,090▼ $21,722
Liabilities
Accounts Payable and Accrued Expenses$4,014--
Total Liabilities$4,014$0▼ $4,014
Net Assets / Fund Balance
Total Net Assets Fund Balance$169,798$152,090▼ $17,708
Total Liabilities and Net Assets / Fund Balance$173,812$152,090▼ $21,722

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,622$33,476$730
Buildings$93,646$87,484-
Leasehold Improvements$35,577$25,896-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard MilesAdjutant
Matt BillsAssistant Adjutant
Jim MoroisCommander
Brian CluverFinance Officer
John SchumacherFirst Vice
Bob EhrkeHistorian
Bill ImslandSecond Vice Commander
Eugene OneillSergeant at Arms
Tom WilemanSergeant of Arms
L Day BeckerService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,596
Program Service Revenue
$0
Investment Income
$26
Other Revenue
$29,873
All Other Contributions
$4,301
Change in Net Assets
$-17,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,562
Salaries, Compensation, and Employee Benefits$10,163
Grants and Similar Amounts Paid$478
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$18,871--$18,871
Other Salaries and Wages$9,166--$9,166
Depreciation Depletion$8,037--$8,037
All Other Expenses$4,320--$4,320
Other Expenses$3,863--$3,863
Fees for Services Accounting$3,129--$3,129
Advertising$2,361--$2,361
Payroll Taxes$997--$997
Grants to Domestic Orgs$478--$478
Office Expenses$312--$312
Total Functional Expenses$56,203$0$0$56,203
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organization is comprised by the admission of members through application based upon national eligibility criteria of serving in the military during certain periods of time.

Member election for additional members Part VI line 7A

Members elect the officers (executive committee). There is a two month nominating period followed by a general election. Nominations can be made up to the night of the election. Each member has voting rights and a majority vote for each officer position is required.

Governing body decisions Part VI line 7B

A majority of the members must approve any disbursement exceeding $100, except for reoccuring expenditures such as utilities. All major improvements must be approved by majority. All receipts and disbursements are reported monthly and members may question any item on the report.

Form 990 governing body review Part VI line 11

The finance officer reviews form 990 before filing and will answer inquiries by either the executive committee or the membership.

Other officer or key employee compensation Part VI line 15B

A stipend of $100 per year is offered to the current acting adjutant and finance officer in august of each year. The adjutant and finance officer can accept, reduce or refuse the stipend. This is offered due to the amount of additonal time required of these positions, and no approval is needed. It is reported to the full memebrship in the monthly report following the month of payment.

Governing documents etc available to public Part VI line 19

The constitution and bylaws are distributed to every member. These are available to anyone upon request. Financial and tax statements are available to anyone for public inspection upon request following the meeting at which they are presented.

Filing and Contact Details

Filer

EIN
39-6057669

Signing Officer

Name
Brian Cluver
Title
Finance Officer
Phone
9205632102
Signed
2014-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Schumacher
Formed
1919
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
7
Employees
13
Volunteers
11

Preparer

Preparer
Deb Ranguette CPA
Phone
9205638089
Supplemental Narrative

Additional Explanations

General explanation attachment

The constitution and bylaws are distributed to every member. These are available to anyone upon request. Financial and tax statements are available to anyone for public inspection upon request following the meeting at which they are presented.

Raw XML Appendix377 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/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0169798
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0152090
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt093646
IRS990ScheduleD/BuildingsGrp/DepreciationAmt087484
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0181130
IRS990ScheduleD/EquipmentGrp/BookValueAmt02622
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033476
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt035368
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0730
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt035577
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025896
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt061473
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0131845
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED BY THE ADMISSION OF MEMBERS THROUGH APPLICATION BASED UPON NATIONAL ELIGIBILITY CRITERIA OF SERVING IN THE MILITARY DURING CERTAIN PERIODS OF TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE OFFICERS (EXECUTIVE COMMITTEE). THERE IS A TWO MONTH NOMINATING PERIOD FOLLOWED BY A GENERAL ELECTION. NOMINATIONS CAN BE MADE UP TO THE NIGHT OF THE ELECTION. EACH MEMBER HAS VOTING RIGHTS AND A MAJORITY VOTE FOR EACH OFFICER POSITION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A MAJORITY OF THE MEMBERS MUST APPROVE ANY DISBURSEMENT EXCEEDING $100, EXCEPT FOR REOCCURING EXPENDITURES SUCH AS UTILITIES. ALL MAJOR IMPROVEMENTS MUST BE APPROVED BY MAJORITY. ALL RECEIPTS AND DISBURSEMENTS ARE REPORTED MONTHLY AND MEMBERS MAY QUESTION ANY ITEM ON THE REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE OFFICER REVIEWS FORM 990 BEFORE FILING AND WILL ANSWER INQUIRIES BY EITHER THE EXECUTIVE COMMITTEE OR THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A STIPEND OF $100 PER YEAR IS OFFERED TO THE CURRENT ACTING ADJUTANT AND FINANCE OFFICER IN AUGUST OF EACH YEAR. THE ADJUTANT AND FINANCE OFFICER CAN ACCEPT, REDUCE OR REFUSE THE STIPEND. THIS IS OFFERED DUE TO THE AMOUNT OF ADDITONAL TIME REQUIRED OF THESE POSITIONS, AND NO APPROVAL IS NEEDED. IT IS REPORTED TO THE FULL MEMEBRSHIP IN THE MONTHLY REPORT FOLLOWING THE MONTH OF PAYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONSTITUTION AND BYLAWS ARE DISTRIBUTED TO EVERY MEMBER. THESE ARE AVAILABLE TO ANYONE UPON REQUEST. FINANCIAL AND TAX STATEMENTS ARE AVAILABLE TO ANYONE FOR PUBLIC INSPECTION UPON REQUEST FOLLOWING THE MEETING AT WHICH THEY ARE PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONSTITUTION AND BYLAWS ARE DISTRIBUTED TO EVERY MEMBER. THESE ARE AVAILABLE TO ANYONE UPON REQUEST. FINANCIAL AND TAX STATEMENTS ARE AVAILABLE TO ANYONE FOR PUBLIC INSPECTION UPON REQUEST FOLLOWING THE MEETING AT WHICH THEY ARE PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0173812
IRS990/TotalAssetsEOYAmt0152090
IRS990/TotalAssetsGrp/BOYAmt0173812
IRS990/TotalAssetsGrp/EOYAmt0152090
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08596
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt056203
IRS990/TotalFunctionalExpensesGrp/TotalAmt056203
IRS990/TotalGrossUBIAmt04310
IRS990/TotalLiabilitiesBOYAmt04014
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt04014
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169798
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0152090
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcRevenueAmt08596
IRS990/TotalProgramServiceExpensesAmt056203
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025589
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt038495
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04310
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0173812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0152090
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN CLUVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09205632102
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 0166
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0396057669
ReturnHeader/Filer/USAddress/AddressLine10201 S WATER ST E
ReturnHeader/Filer/USAddress/City0FORT ATKINSON
ReturnHeader/Filer/USAddress/State0WI
ReturnHeader/Filer/USAddress/ZIPCode0535382056
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201559655
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BUSINESS & TAX SYSTEMS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10335 WHITEWATER AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FORT ATKINSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode053538
ReturnHeader/PreparerPersonGrp/PhoneNum09205638089
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Deb Ranguette CPA
ReturnHeader/ReturnTs02014-11-25T09:03:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-08-01
ReturnHeader/TaxPeriodEndDt02014-07-31
ReturnHeader/TaxYr02013

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