Civic Intelligence

American Legion Post 0026

990 • Fiscal year 2014 • EIN 42-0113060

Aug 01, 2013 to Jul 31, 2014 • Filed on Dec 15, 2014

Organization ProfileN/A
702 W 35th Street52806

(563) 322-4971

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

11th percentile

-36%

Higher net margin than 11% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$8,407

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

19th percentile

-5.0%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

79th percentile

17%

Faster revenue growth than 79% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets31st percentile

Assets

Down

$1,255,495

Down $65,605 (-5.0%) from 2013

Net Assets

Down

$1,252,043

Down $64,707 (-4.9%) from 2013

Liabilities

Down

$3,452

Down $898 (-21%) from 2013

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin11th percentile

Revenue

$180,295

No earlier filing loaded for comparison.

Expenses

Up

$245,002

Up $143,323 (+141%) from 2013

Net Income

-$64,707

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,175,212Liabilities 2011: $0Net Assets 2011: $1,175,2122011Assets 2012: $1,311,691Liabilities 2012: $4,350Net Assets 2012: $1,307,3412012Assets 2013: $1,321,100Liabilities 2013: $4,350Net Assets 2013: $1,316,7502013Assets 2014: $1,255,495Liabilities 2014: $3,452Net Assets 2014: $1,252,0432014Assets 2015: $1,167,937Liabilities 2015: $177Net Assets 2015: $1,167,7602015Assets 2016: $1,125,032Liabilities 2016: $141Net Assets 2016: $1,124,8912016Assets 2017: $1,094,727Liabilities 2017: $644Net Assets 2017: $1,094,0832017Assets 2018: $1,077,304Liabilities 2018: $127Net Assets 2018: $1,077,1772018Assets 2019: $1,043,677Liabilities 2019: $393Net Assets 2019: $1,043,2842019Assets 2020: $1,040,689Liabilities 2020: $161Net Assets 2020: $1,040,5282020Assets 2021: $1,086,138Liabilities 2021: $306Net Assets 2021: $1,085,8322021Assets 2022: $1,068,359Liabilities 2022: $1,896Net Assets 2022: $1,066,4632022Assets 2023: $1,011,977Liabilities 2023: $2,480Net Assets 2023: $1,009,4972023Assets 2024: $987,435Liabilities 2024: $4,080Net Assets 2024: $983,3552024Assets 2025: $1,119,783Liabilities 2025: $130,149Net Assets 2025: $989,6342025

Highlighted filing

2014

Assets$1,255,495
Liabilities$3,452
Net Assets$1,252,043
Open 2014 Filing

Operations Trend

Revenue Growth79th percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $158,4682011Revenue 2012: $131,546Expenses 2012: $131,058Net Income 2012: $4882012Expenses 2013: $101,6792013Revenue 2014: $180,295Expenses 2014: $245,002Net Income 2014: -$64,7072014Revenue 2015: $58,397Expenses 2015: $142,680Net Income 2015: -$84,2832015Revenue 2016: $91,831Expenses 2016: $134,700Net Income 2016: -$42,8692016Revenue 2017: $86,200Expenses 2017: $117,008Net Income 2017: -$30,8082017Revenue 2018: $83,936Expenses 2018: $100,842Net Income 2018: -$16,9062018Revenue 2019: $72,340Expenses 2019: $106,233Net Income 2019: -$33,8932019Revenue 2020: $82,053Expenses 2020: $84,809Net Income 2020: -$2,7562020Revenue 2021: $126,147Expenses 2021: $80,843Net Income 2021: $45,3042021Revenue 2022: $86,681Expenses 2022: $106,050Net Income 2022: -$19,3692022Revenue 2023: $65,023Expenses 2023: $86,879Net Income 2023: -$21,8562023Revenue 2024: $116,632Expenses 2024: $142,774Net Income 2024: -$26,1422024Revenue 2025: $51,002Expenses 2025: $70,921Net Income 2025: -$19,9192025

Highlighted filing

2014

Revenue$180,295
Expenses$245,002
Net Income-$64,707
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 15, 2014
Return Version
2013v3.1
Gross Receipts
$300,039
Mission and Program Overview

Mission

All activities are in support of the mission of The American Legion, including, but not limited to, assistance to veterans, support of youth activities,and furtherance of patriotism in the community.

The Legion distributed $13,564 in Grants and Other Assistance to organizations and individuals during the fiscal year ended 7/31/2014. See Schedule G. No one person received over $5,000. The Legion also updated their books, especially the asset balances and equity section. The adjustment necessary to correct the balance sheet assets was $75,925, which was added to current years income on line 11a of Page 9 of the Form 990.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$533,006$858,435▲ $325,429
Investments Other Securities$783,744$790,149▲ $6,405
Land, Buildings, and Equipment, Net$503,994$436,612▼ $67,382
Cap Stk Tr Prin Current Funds$783,744$391,608▼ $392,136
Savings and Temporary Cash Investments$15,131$16,570▲ $1,439
Cash and Non-Interest-Bearing Accounts$18,231$12,164▼ $6,067
Pd in Cap Srpls Land Bldg Eqp Fund-$2,000-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,321,100$1,255,495▼ $65,605
Other Assets Total-$0-
Liabilities
Other Liabilities$4,350$3,452▼ $898
Total Liabilities$4,350$3,452▼ $898
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,316,750$1,252,043▼ $64,707
Total Liabilities and Net Assets / Fund Balance$1,321,100$1,255,495▼ $65,605

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$271,201$48,505$319,706
Leasehold Improvements$90,418$126,583$217,001
Land$74,993-$74,993
Other Land Buildings-$34,982$34,982
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marlene MarolfPost CommanderPT$8,407$8,407

Board Members and Trustees

NameTitle
Allan JohnstonAdjutant
Don HeisterChaplin
William B MacdougallFinance Officer
Chris EkstromHistorian
Glenn KimmerleJudge Advocate
Dave WoodsService Officer
Ron MuellerSgt at Arms
Dave JonesVice Commander
Mike NovakVice Commander
Mike MadsonVice Commander`
Revenue and Support

Revenue Composition

Contributions and Grants
$45,435
Program Service Revenue
$0
Investment Income
$28,274
Other Revenue
$106,586
All Other Contributions
$40,755
Change in Net Assets
$-64,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,349
Grants and Similar Amounts Paid$16,259
Salaries, Compensation, and Employee Benefits$9,394
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$67,377
Occupancy---$55,834
Grants to Domestic Individuals---$13,564
Current Officers, Directors, Trustees, and Key Employees---$8,407
Insurance---$8,152
Office Expenses---$5,218
Payments to Affiliates---$3,364
Other Expenses---$2,711
Grants to Domestic Orgs---$2,695
Payroll Taxes---$987
Advertising---$733
Conferences and Meetings---$232
Total Functional Expenses$0$0$0$245,002
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$99,841
Gaming Direct Expenses$73,915
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Total liabilities$3,452
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Form 990, Part VIII, Line 11A - Prior Year'S Adjustments

“This amount is the Prior Years Adjustments needed to adjust financial records to reflect previously unrecognized investment gains as of 7/31/2014. This adjustment is recorded as income on the current year's Form 990.”

Filing and Contact Details

Filer

EIN
42-0113060
Phone
5633224971

Signing Officer

Name
William B Macdougall
Title
Finance Officer
Signed
2014-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William B Macdougall
Formed
1920
Legal Domicile
Ia
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
50

Preparer

Preparer
James S Spring
Phone
5633226271
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24A - Fintegra Adjustment

“This account was being carried on the Post's books and was adjusted to zero as part of the clean up of the books. The adjustment was recorded as an expense on the current year's Form 990.”

Raw XML AppendixShowing 400 of 471 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Legion distributed $13,564 in Grants and Other Assistance to organizations and individuals during the fiscal year ended 7/31/2014. See Schedule G. No one person received over $5,000. The Legion also updated their books, especially the asset balances and equity section. The adjustment necessary to correct the balance sheet assets was $75,925, which was added to current years income on line 11a of Page 9 of the Form 990.
IRS990/AdvertisingGrp/TotalAmt0733
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt040755
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Arthur Petersen
IRS990/BooksInCareOfDetail/PhoneNum05633883548
IRS990/BooksInCareOfDetail/USAddress/AddressLine104130 Northwest Blvd
IRS990/BooksInCareOfDetail/USAddress/City0Davenport
IRS990/BooksInCareOfDetail/USAddress/State0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode052806
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0783744
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0391608
IRS990/CashNonInterestBearingGrp/BOYAmt018231
IRS990/CashNonInterestBearingGrp/EOYAmt012164
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt08407
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0232
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt045829
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt045435
IRS990/CYGrantsAndSimilarPaidAmt016259
IRS990/CYInvestmentIncomeAmt028274
IRS990/CYOtherExpensesAmt0219349
IRS990/CYOtherRevenueAmt0106586
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-64707
IRS990/CYSalariesCompEmpBnftPaidAmt09394
IRS990/CYTotalExpensesAmt0245002
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0180295
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt067377
IRS990/Desc0The Legion distributed Grants and Other Assistance to Organizations and individuals during the fiscal year ended 7/31/2014. No one person received over $5,000.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt035.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt335.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt825.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt910.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1025.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1115.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd10X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0William B Macdougall
IRS990/Form990PartVIISectionAGrp/PersonNm1Ron Mueller
IRS990/Form990PartVIISectionAGrp/PersonNm2Marlene Marolf
IRS990/Form990PartVIISectionAGrp/PersonNm3Allan Johnston
IRS990/Form990PartVIISectionAGrp/PersonNm4Dave Jones
IRS990/Form990PartVIISectionAGrp/PersonNm5Mike Madson
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Novak
IRS990/Form990PartVIISectionAGrp/PersonNm7Don Heister
IRS990/Form990PartVIISectionAGrp/PersonNm8Glenn Kimmerle
IRS990/Form990PartVIISectionAGrp/PersonNm9Chris Ekstrom
IRS990/Form990PartVIISectionAGrp/PersonNm10Dave Woods
IRS990/Form990PartVIISectionAGrp/PersonNm11Marlene Marolf
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt118407
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Sgt at Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt2Post Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt3Adjutant
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice Commander`
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chaplin
IRS990/Form990PartVIISectionAGrp/TitleTxt8Judge Advocate
IRS990/Form990PartVIISectionAGrp/TitleTxt9Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt10Service Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Post Commander
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01920
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt073915
IRS990/GamingGrossIncomeAmt099841
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt013564
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt013564
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02695
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0300039
IRS990/GrossRentsGrp/RealAmt02291
IRS990/GrossSalesOfInventoryAmt046890
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt08152
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt028274
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028274
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0783744
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0790149
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt05
IRS990/LandBldgEquipAccumDeprecAmt0210070
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0503994
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0436612
IRS990/LandBldgEquipCostOrOtherBssAmt0646682
IRS990/LegalDomicileStateCd0IA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt04680
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0All activities are in support of the mission of The American Legion, including, but not limited to,assistance to veterans, support of youth activities,and furtherance of patriotism in the community.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01316750
IRS990/NetAssetsOrFundBalancesEOYAmt01252043
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt025926
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt025926
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01061
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01061
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02291
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02291
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt055834
IRS990/OfficeExpensesGrp/TotalAmt05218
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Fintegra Adjustment
IRS990/OtherExpensesGrp/Desc1Iowa Sales Tax Paid
IRS990/OtherExpensesGrp/Desc2Honor Guard Expenses
IRS990/OtherExpensesGrp/Desc3Licenses & Permits
IRS990/OtherExpensesGrp/TotalAmt062637
IRS990/OtherExpensesGrp/TotalAmt18445
IRS990/OtherExpensesGrp/TotalAmt24646
IRS990/OtherExpensesGrp/TotalAmt32711
IRS990/OtherLiabilitiesGrp/BOYAmt04350
IRS990/OtherLiabilitiesGrp/EOYAmt03452
IRS990/OtherRevenueMiscGrp/Desc0Prior Years Adjustments
IRS990/OtherRevenueMiscGrp/Desc1Refunds & Special Event
IRS990/OtherRevenueMiscGrp/ExclusionAmt01383
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt075925
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt075925
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11383
IRS990/OtherRevenueTotalAmt077308
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt03364
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt0987
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt02000
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0WILLIAM B MACDOUGALL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029450
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt026577
IRS990/PYInvestmentIncomeAmt036264
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt063716
IRS990/PYOtherRevenueAmt045374
IRS990/PYRevenuesLessExpensesAmt09409
IRS990/PYSalariesCompEmpBnftPaidAmt08268
IRS990/PYTotalExpensesAmt0101679
IRS990/PYTotalProfFndrsngExpnsAmt03118
IRS990/PYTotalRevenueAmt0111088
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-64707
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02291
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0533006
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0858435
IRS990/SavingsAndTempCashInvstGrp/BOYAmt015131
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016570
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0271201
IRS990ScheduleD/BuildingsGrp/DepreciationAmt048505
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0319706
IRS990ScheduleD/LandGrp/BookValueAmt074993
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt074993
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt090418
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0126583
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0217001
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034982
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034982
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Total liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0436612
IRS990ScheduleD/TotalBookValueSecuritiesAmt0790149
IRS990ScheduleD/TotalLiabilityAmt03452
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt013564
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt071436
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt071436
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt073915
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt099841
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt099841
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025926
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02479
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02479
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Dave Jones
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine101326 W 16th St
IRS990ScheduleG/PersonsWithBooksUSAddress/City0Davenport
IRS990ScheduleG/PersonsWithBooksUSAddress/State0IA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode052804
IRS990ScheduleG/StatesWhereGamingConductedCd0IA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0IA $3653 IA $1250 IA $6000 IA $900 IA $1261 IA $500
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cash
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All grants are approved by the Board of Directors and recorded in the Post's software. The grants are reviewed on a timely basis by the officers of the Post.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2This account was being carried on the Post's books and was adjusted to zero as part of the clean up of the books. The adjustment was recorded as an expense on the current year's Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This amount is the Prior Years Adjustments needed to adjust financial records to reflect previously unrecognized investment gains as of 7/31/2014. This adjustment is recorded as income on the current year's Form 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24a - Fintegra Adjustment

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,255,495
Liabilities
$3,452
Net assets
$1,252,043
Revenue
$180,295
Expenses
$245,002
Net income
-$64,707
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.13$0.99$0.05$0.07$0.02
2024Summary only. Only limited summary data is available for this year.$0.99$0.00$0.98$0.12$0.14$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.07$0.09$0.02
2022Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.09$0.11$0.02
2021Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.13$0.08$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.08$0.08$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.07$0.11$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$0.08$0.10$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$0.09$0.12$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.12$0.09$0.13$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.06$0.14$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.25$0.18$0.25$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.10
2012Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.13$0.13$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$0.16