Civic Intelligence

American Legion Auxiliary

990 • Fiscal year 2019 • EIN 43-1531636

Aug 01, 2018 to Jul 31, 2019 • Filed on Dec 11, 2019

Organization ProfileN/A
600 Ellis BoulevardJefferson City, MO 65101

(573) 636-9133

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Net Margin

60th percentile

8.7%

Higher net margin than 60% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

88th percentile

$29,894

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Asset Growth

63rd percentile

4.0%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

1.1%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$1,013,169

Up $38,805 (+4.0%) from 2018

Net Assets

Up

$1,012,209

Up $39,052 (+4.0%) from 2018

Liabilities

Down

$960

Down $247 (-20%) from 2018

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin60th percentile

Revenue

Up

$569,283

Up $6,157 (+1.1%) from 2018

Expenses

Up

$519,898

Up $42,488 (+8.9%) from 2018

Net Income

Down

$49,385

Down $36,331 (-42%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$1.5M$1.0M$500K$0Assets 2013: $726,114Liabilities 2013: $11,264Net Assets 2013: $714,8502013Assets 2014: $754,622Liabilities 2014: $15,560Net Assets 2014: $739,0622014Assets 2015: $774,332Liabilities 2015: $1,770Net Assets 2015: $772,5622015Assets 2016: $820,674Liabilities 2016: $922Net Assets 2016: $819,7522016Assets 2017: $917,258Liabilities 2017: $0Net Assets 2017: $917,2582017Assets 2018: $974,364Liabilities 2018: $1,207Net Assets 2018: $973,1572018Assets 2019: $1,013,169Liabilities 2019: $960Net Assets 2019: $1,012,2092019Assets 2020: $1,011,371Liabilities 2020: $1,067Net Assets 2020: $1,010,3042020Assets 2021: $1,007,957Liabilities 2021: $930Net Assets 2021: $1,007,0272021Assets 2022: $957,573Liabilities 2022: $882Net Assets 2022: $956,6912022Assets 2023: $811,464Liabilities 2023: $983Net Assets 2023: $810,4812023Assets 2024: $1,014,734Liabilities 2024: $960Net Assets 2024: $1,013,7742024

Highlighted filing

2019

Assets$1,013,169
Liabilities$960
Net Assets$1,012,209
Open 2019 Filing

Operations Trend

Revenue Growth48th percentile

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

$1.0M$500K$0-$500KExpenses 2013: $567,6392013Revenue 2014: $529,269Expenses 2014: $505,057Net Income 2014: $24,2122014Revenue 2015: $554,287Expenses 2015: $520,787Net Income 2015: $33,5002015Revenue 2016: $548,884Expenses 2016: $501,694Net Income 2016: $47,1902016Revenue 2017: $631,524Expenses 2017: $536,842Net Income 2017: $94,6822017Revenue 2018: $563,126Expenses 2018: $477,410Net Income 2018: $85,7162018Revenue 2019: $569,283Expenses 2019: $519,898Net Income 2019: $49,3852019Revenue 2020: $275,115Expenses 2020: $274,717Net Income 2020: $3982020Revenue 2021: $395,275Expenses 2021: $414,021Net Income 2021: -$18,7462021Revenue 2022: $478,602Expenses 2022: $511,417Net Income 2022: -$32,8152022Revenue 2023: $554,012Expenses 2023: $701,259Net Income 2023: -$147,2472023Revenue 2024: $566,192Expenses 2024: $570,975Net Income 2024: -$4,7832024

Highlighted filing

2019

Revenue$569,283
Expenses$519,898
Net Income$49,385
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Dec 11, 2019
Return Version
2018v3.1
Gross Receipts
$600,564
Mission and Program Overview

Mission

To educate the public and promote veteran awareness, assistance, and wellness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$376,879$627,707▲ $250,828
Cash and Non-Interest-Bearing Accounts$466,751$255,444▼ $211,307
Investments in Publicly Traded Securities$66,796$68,261▲ $1,465
Land, Buildings, and Equipment, Net$63,938$61,756▼ $2,182
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 Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$974,364$1,013,169▲ $38,805
Other Assets Total-$1-
Liabilities
Other Liabilities$1,207$960▼ $247
Total Liabilities$1,207$960▼ $247
Net Assets / Fund Balance
Temporarily Rstr Net Assets$636,873$692,992▲ $56,119
Unrestricted Net Assets$301,662$284,595▼ $17,067
Permanently Rstr Net Assets$34,622$34,622→ $0
Total Net Assets Fund Balance$973,157$1,012,209▲ $39,052
Total Liabilities and Net Assets / Fund Balance$974,364$1,013,169▲ $38,805

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,414$83,406$102,820
Land$40,000-$40,000
Equipment$2,342$12,800$15,142
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nancy ReevesSec/TreasFT$29,894$29,894

Board Members and Trustees

NameTitle
Anita SmithPast President
Arline SasserPast President
Barbara SheetsPast President
Betty Jo KiefferPast President
Carolyne DoanePast President
Cathie GothPast President
Claudia GoodinPast President
Evelyn EzellPast President
Gayle MetzingerPast President
Joann CroninPast President
Joanne SnodgrassPast President
Kathy PettersonPast President
Laura MosbyPast President
Linda ShiversPast President
Lori MillamPast President
Margaret F Van SlykePast President
Marge L SlyPast President
Patty GarrettPast President
Roberta PointerPast President
Rose FranzPast President
Rosemarie W HauckPast President
Ruth WiemannPast President
Virginia SchnurbuschPast President
Marsha MooneyPresident
Louise Welch2nd VP
Shanna JelinekChaplain
Linda MaddoxDistrict 1
Nemphia RidleyDistrict 10
Roselee BuatteDistrict 13
Vickie WilsonDistrict 14
Linda JelinekDistrict 15
Darline EnloeDistrict 16
Jaretta HoltDistrict 17
Wilma JobsonDistrict 2
Karen BumgarnerDistrict 3
Bernadette MurrayDistrict 5
Shirlee SchroderDistrict 6
Lindy CappsDistrict 8
Sandy GordinierDistrict 9
Victoria Ornelasfirst vice pres
Sheridan MiresHistorian
Sharon SlagleNecw
Martha YanceyParliamentarian
Mary HarperParliamentarian
Revenue and Support

Revenue Composition

Contributions and Grants
$291,118
Program Service Revenue
$239,952
Investment Income
$16,626
Other Revenue
$21,587
All Other Contributions
$73,636
Change in Net Assets
$49,385

Audited Revenue Reconciliation

Revenue per Audited Statements
$464,022
Revenue Not Reported on Financial Statements
$105,261
Revenue Not Reported on Form 990
$9,850
Other Revenue Adjustments
$105,261
Total Revenue per Audited Statements
$473,872
Total Revenue per Form 990
$569,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$451,938
Salaries, Compensation, and Employee Benefits$49,493
Grants and Similar Amounts Paid$18,467
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$210,092
Payments to Affiliates---$117,945
Current Officers, Directors, Trustees, and Key Employees---$29,894
Office Expenses---$28,009
Grants to Domestic Orgs---$16,967
Other Salaries and Wages---$15,286
Insurance---$5,438
Other Expenses---$5,220
Travel---$5,139
All Other Expenses---$4,940
Fees for Services Accounting---$4,770
Depreciation Depletion---$4,446
Payroll Taxes---$4,313
Occupancy---$2,961
Information Technology---$2,463
Grants to Domestic Individuals---$1,500
Total Functional Expenses$0$0$0$519,898

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$519,898
Total Expenses per Audited Statements$430,187
Expenses per Audited Statements$414,637
Expenses Not Reported on Financial Statements$105,261
Other Expense Adjustments$105,261
Expenses Not Reported on Form 990$15,550
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kids of Our Heroes- Adv CampAurora, MO501(c)(3)SUPPORT ORGANIZATION'S PURPOSE$16,967
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$425
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Payroll Liabilities$960
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

“Shanna Jelinek and Linda Jelinek have a family relationship.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The members are spouses or female relatives of veterans.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The members elect the officers annually at their convention.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The officers present the budget and other items for approval of the members at the annual convention.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The form 990 is made available for review by the officers before filing.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The salaries of the two paid staff members, the secretary-treasurer and administrative assisstant, are reviewed and set annually by the independent officers.”

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

“Documents may be reviewed upon request”

Filing and Contact Details

Filer

Filer Name
American Legion Auxiliary
EIN
43-1531636
Phone
5736369133
Address
600 ELLIS BOULEVARD, JEFFERSON CITY, MO 65101

Signing Officer

Name
Nancy Reeves
Title
Sec/Treas
Signed
2019-12-11
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
Mo
Voting Board Members
44
Independent Board Members
44
Employees
3
Volunteers
600

Preparer

Firm
Evers & Company CPAs LLC
Address
520 Dix Road, Jefferson City, MO 65109
Preparer
Wendy M Renner CPA
Phone
5736350227
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Cost of good sold $1200 grossed up delegate refunds $14350”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“NATIONAL DUES $105261”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Cost of Good Sold Netted Against Revenue $1200 Delegate Refunds Grossed up $14350”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“NATIONAL DUES $105261”

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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/PersonNm6ARLINE SASSER
IRS990/Form990PartVIISectionAGrp/PersonNm7JOANNE SNODGRASS
IRS990/Form990PartVIISectionAGrp/PersonNm8LORI MILLAM
IRS990/Form990PartVIISectionAGrp/PersonNm9BETTY JO KIEFFER
IRS990/Form990PartVIISectionAGrp/PersonNm10CAROLYNE DOANE
IRS990/Form990PartVIISectionAGrp/PersonNm11RUTH WIEMANN
IRS990/Form990PartVIISectionAGrp/PersonNm12MARGARET F VAN SLYKE
IRS990/Form990PartVIISectionAGrp/PersonNm13LINDA SHIVERS
IRS990/Form990PartVIISectionAGrp/PersonNm14ROBERTA POINTER
IRS990/Form990PartVIISectionAGrp/PersonNm15KATHY PETTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm16ROSEMARIE W HAUCK
IRS990/Form990PartVIISectionAGrp/PersonNm17PATTY GARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm18CLAUDIA GOODIN
IRS990/Form990PartVIISectionAGrp/PersonNm19LAURA MOSBY
IRS990/Form990PartVIISectionAGrp/PersonNm20BARBARA SHEETS
IRS990/Form990PartVIISectionAGrp/PersonNm21ANITA SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm22GAYLE METZINGER
IRS990/Form990PartVIISectionAGrp/PersonNm23CATHIE GOTH
IRS990/Form990PartVIISectionAGrp/PersonNm24VICTORIA ORNELAS
IRS990/Form990PartVIISectionAGrp/PersonNm25SHARON SLAGLE
IRS990/Form990PartVIISectionAGrp/PersonNm26SHERIDAN MIRES
IRS990/Form990PartVIISectionAGrp/PersonNm27MARSHA MOONEY
IRS990/Form990PartVIISectionAGrp/PersonNm28EVELYN EZELL
IRS990/Form990PartVIISectionAGrp/PersonNm29LINDA MADDOX
IRS990/Form990PartVIISectionAGrp/PersonNm30WILMA JOBSON
IRS990/Form990PartVIISectionAGrp/PersonNm31KAREN BUMGARNER
IRS990/Form990PartVIISectionAGrp/PersonNm32MARY HARPER
IRS990/Form990PartVIISectionAGrp/PersonNm33BERNADETTE MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm34SHIRLEE SCHRODER
IRS990/Form990PartVIISectionAGrp/PersonNm35Lindy Capps
IRS990/Form990PartVIISectionAGrp/PersonNm36SANDY GORDINIER
IRS990/Form990PartVIISectionAGrp/PersonNm37NEMPHIA RIDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm38ROSELEE BUATTE
IRS990/Form990PartVIISectionAGrp/PersonNm39VICKIE WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm40LINDA JELINEK
IRS990/Form990PartVIISectionAGrp/PersonNm41DARLINE ENLOE
IRS990/Form990PartVIISectionAGrp/PersonNm42JARETTA HOLT
IRS990/Form990PartVIISectionAGrp/PersonNm43LOUISE WELCH
IRS990/Form990PartVIISectionAGrp/PersonNm44NANCY REEVES
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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,013,169
Liabilities
$960
Net assets
$1,012,209
Revenue
$569,283
Expenses
$519,898
Net income
$49,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.57$0.57$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.55$0.70$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.48$0.51$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.40$0.41$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.28$0.27$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.57$0.52$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.56$0.48$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.63$0.54$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.55$0.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.55$0.52$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.74$0.53$0.51$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.01$0.71$0.57
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)19 • $1M-$5M nonprofits