Civic Intelligence

American Legion Naylor Memorial Post 643

990 • Fiscal year 2016 • EIN 43-1298930

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 03, 2017

Route 1 Box 3750Naylor, MO 63953

(573) 399-2400

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

42nd percentile

-0.1%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

47th percentile

-0.0%

Faster asset growth than 47% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

-1.5%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$173,618

Down $57 (-0.0%) from 2015

Net Assets

Down

$173,618

Down $57 (-0.0%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$79,696

Down $1,209 (-1.5%) from 2015

Expenses

Down

$79,753

Down $3,882 (-4.6%) from 2015

Net Income

Up

-$57

Up $2,673 (+98%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $175,406Liabilities 2010: $0Net Assets 2010: $175,4062010Assets 2011: $175,667Liabilities 2011: $0Net Assets 2011: $175,6672011Assets 2012: $176,281Liabilities 2012: $0Net Assets 2012: $176,2812012Assets 2013: $176,436Liabilities 2013: $0Net Assets 2013: $176,4362013Assets 2014: $171,704Liabilities 2014: $0Net Assets 2014: $171,7042014Assets 2015: $173,675Liabilities 2015: $0Net Assets 2015: $173,6752015Assets 2016: $173,618Liabilities 2016: $0Net Assets 2016: $173,6182016Assets 2017: $174,613Liabilities 2017: $0Net Assets 2017: $174,6132017Assets 2018: $175,205Liabilities 2018: $0Net Assets 2018: $175,2052018Assets 2019: $177,592Liabilities 2019: $0Net Assets 2019: $177,5922019Assets 2021: $179,607Liabilities 2021: $0Net Assets 2021: $179,6072021Assets 2022: $188,963Liabilities 2022: $0Net Assets 2022: $188,9632022Assets 2023: $202,450Liabilities 2023: $0Net Assets 2023: $202,4502023Assets 2024: $216,363Liabilities 2024: $0Net Assets 2024: $216,3632024

Highlighted filing

2016

Assets$173,618
Liabilities$0
Net Assets$173,618

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $86,5012010Expenses 2011: $95,2022011Revenue 2012: $90,653Expenses 2012: $92,083Net Income 2012: -$1,4302012Revenue 2013: $81,315Expenses 2013: $81,160Net Income 2013: $1552013Revenue 2014: $89,140Expenses 2014: $93,585Net Income 2014: -$4,4452014Revenue 2015: $80,905Expenses 2015: $83,635Net Income 2015: -$2,7302015Revenue 2016: $79,696Expenses 2016: $79,753Net Income 2016: -$572016Revenue 2017: $75,919Expenses 2017: $74,924Net Income 2017: $9952017Revenue 2018: $65,383Expenses 2018: $64,791Net Income 2018: $5922018Revenue 2019: $64,938Expenses 2019: $62,551Net Income 2019: $2,3872019Revenue 2021: $55,136Expenses 2021: $53,121Net Income 2021: $2,0152021Revenue 2022: $73,872Expenses 2022: $64,516Net Income 2022: $9,3562022Revenue 2023: $74,093Expenses 2023: $60,606Net Income 2023: $13,4872023Revenue 2024: $100,082Expenses 2024: $86,169Net Income 2024: $13,9132024

Highlighted filing

2016

Revenue$79,696
Expenses$79,753
Net Income-$57
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 3, 2017
Return Version
2016v3.0
Gross Receipts
$132,611
Mission and Program Overview

Mission

Veterans fraternal organization where veterans can come togather for fellowship, to lend a helping hand to other veterans and to their community when possible

Veterans fraternal organization for fellowship with other veterans and to lend a helping hand when possible to fellow veterans and their community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$173,675$173,618▼ $57
Savings and Temporary Cash Investments$87,950$87,950→ $0
Land, Buildings, and Equipment, Net$65,000$65,000→ $0
Cash and Non-Interest-Bearing Accounts$9,910$10,723▲ $813
Inventories for Sale or Use$10,815$9,945▼ $870
Total Assets$173,675$173,618▼ $57
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$173,675$173,618▼ $57
Total Liabilities and Net Assets / Fund Balance$173,675$173,618▼ $57

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$65,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melvin HannerAdjutantad
Bobby LawsonChaplain
Ernie LandrethCommander
Charles AdamsFinance Office
Rex SkaggsHistorian
Danny ThompsonService Office
Billy HagerSgt at Arms
Johnny StanleyVice-commander
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$79,696
Change in Net Assets
$-57
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$49,639
Other Expenses$30,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,459--$44,459
Occupancy-$19,854-$19,854
Payroll Taxes$5,180--$5,180
Other Expenses$2,675--$2,675
Insurance-$2,659-$2,659
Fees for Services Accounting-$2,050-$2,050
Advertising$641--$641
Total Functional Expenses$55,190$24,563$0$79,753
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
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
43-1298930
Phone
5733992400
Address
ROUTE 1 BOX 3750, NAYLOR, MO 63953

Signing Officer

Name
Bub Sells
Title
Officer
Signed
2017-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Robb
Voting Board Members
8
Independent Board Members
76
Employees
7

Preparer

Firm
Desgranges Tax Service
Address
1317 W MAUD STREET, POPLAR BLUFF, MO 63901
Preparer
Roger Desgranges
Phone
5737853169
Supplemental Narrative

Additional Explanations

VI 11A

A copy of the annual 990 return is placed on file at the post home and is available for review by any member upon request.

VI Line 19

All documents for the post including the annual 990 return are placed on file at the post home and are available for review upon request to the governing body.

XII Line 1

Accounting method used was cash

XII Line 1A

An independant accountant was used to prepare the financial statement for the organization and review all financial statements combined and separate.

Raw XML Appendix316 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE ANNUAL 990 RETURN IS PLACED ON FILE AT THE POST HOME AND IS AVAILABLE FOR REVIEW BY ANY MEMBER UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS FOR THE POST INCLUDING THE ANNUAL 990 RETURN ARE PLACED ON FILE AT THE POST HOME AND ARE AVAILABLE FOR REVIEW UPON REQUEST TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTING METHOD USED WAS CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN INDEPENDANT ACCOUNTANT WAS USED TO PREPARE THE FINANCIAL STATEMENT FOR THE ORGANIZATION AND REVIEW ALL FINANCIAL STATEMENTS COMBINED AND SEPARATE.
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ReturnHeader/Filer/EIN0431298930
ReturnHeader/Filer/PhoneNum05733992400
ReturnHeader/Filer/USAddress/AddressLine1Txt0ROUTE 1 BOX 3750
ReturnHeader/Filer/USAddress/CityNm0NAYLOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063953
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId091D8DA5529FFF50B751C4DDC98E8FDE97F888B2A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId091D8DA5529FFF50B751C4DDC98E8FDE97F888B2A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04323442017108g000553
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.78.189.24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430956264
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DESGRANGES TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01317 W MAUD STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POPLAR BLUFF
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063901
ReturnHeader/PreparerPersonGrp/PhoneNum05737853169
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER DESGRANGES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-08-03T12:05:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.00$2.16$1.00$0.86$0.14
2023Summary only. Only limited summary data is available for this year.$2.02$0.00$2.02$0.74$0.61$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.00$1.89$0.74$0.65$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.00$1.80$0.55$0.53$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.00$1.78$0.65$0.63$0.02
2018Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$0.65$0.65$0.01
2017Summary only. Only limited summary data is available for this year.$1.75$0.00$1.75$0.76$0.75$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.80$0.80$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.81$0.84$0.03
2014Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$0.89$0.94$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.81$0.81$0.00
2012Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$0.91$0.92$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.00$1.76$0.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.00$1.75$0.87