Civic Intelligence

American Legion Sidney L Smith Post 24

990EZ • Fiscal year 2016 • EIN 46-0190558

Apr 01, 2015 to Mar 31, 2016 • Filed on Aug 30, 2016

P O Box 2052Aberdeen, SD 57402

(605) 229-0156

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2016

Net Margin

34th percentile

-3.7%

Higher net margin than 34% 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

44th percentile

-0.6%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

42nd percentile

-3.7%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Down

$200,490

Down $1,205 (-0.6%) from 2015

Net Assets

Down

$200,490

Down $1,205 (-0.6%) from 2015

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$32,954

Down $1,277 (-3.7%) from 2015

Expenses

Up

$34,159

Up $1,117 (+3.4%) from 2015

Net Income

Down

-$1,205

Down $2,394 (-201%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $180,565Net Assets 2012: $180,5652012Assets 2013: $186,054Liabilities 2013: $02013Assets 2014: $200,506Net Assets 2014: $200,5062014Assets 2015: $201,695Net Assets 2015: $201,6952015Assets 2016: $200,490Net Assets 2016: $200,4902016Assets 2017: $208,712Net Assets 2017: $208,7122017Assets 2018: $279,913Net Assets 2018: $279,9132018Assets 2019: $294,359Net Assets 2019: $294,3592019Assets 2020: $292,665Net Assets 2020: $292,6652020Assets 2021: $277,195Net Assets 2021: $277,1952021Assets 2022: $290,571Net Assets 2022: $290,5712022Assets 2023: $267,724Liabilities 2023: $02023Assets 2024: $317,399Liabilities 2024: $02024Assets 2025: $329,382Net Assets 2025: $329,3822025

Highlighted filing

2016

Assets$200,490
Liabilities-
Net Assets$200,490

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $27,529Expenses 2012: $19,365Net Income 2012: $8,1642012Revenue 2013: $37,633Expenses 2013: $32,144Net Income 2013: $5,4892013Revenue 2014: $34,669Expenses 2014: $27,536Net Income 2014: $7,1332014Revenue 2015: $34,231Expenses 2015: $33,042Net Income 2015: $1,1892015Revenue 2016: $32,954Expenses 2016: $34,159Net Income 2016: -$1,2052016Revenue 2017: $44,211Expenses 2017: $35,989Net Income 2017: $8,2222017Revenue 2018: $112,791Expenses 2018: $41,422Net Income 2018: $71,3692018Revenue 2019: $48,564Expenses 2019: $34,118Net Income 2019: $14,4462019Revenue 2020: $42,568Expenses 2020: $44,262Net Income 2020: -$1,6942020Revenue 2021: $21,594Expenses 2021: $37,064Net Income 2021: -$15,4702021Revenue 2022: $42,346Expenses 2022: $28,970Net Income 2022: $13,3762022Revenue 2023: $35,534Expenses 2023: $58,381Net Income 2023: -$22,8472023Revenue 2024: $81,936Expenses 2024: $32,261Net Income 2024: $49,6752024Revenue 2025: $42,246Expenses 2025: $30,263Net Income 2025: $11,9832025

Highlighted filing

2016

Revenue$32,954
Expenses$34,159
Net Income-$1,205
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Aug 30, 2016
Return Version
2015v2.0
Gross Receipts
$63,288
Mission and Program Overview

Mission

To promote Americanism in the community

Program Services

DescriptionGrantsExpenses
To promote Americanism in the community--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MEL VOLKCommander-$0--
GARY WARNEAdjutantPT$0--
RICH KEZARFinance OfficerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Balance of Events$32,232$32,232$25,053$7,179
Turkey Shoot$9,346$9,346$5,281$4,065
Total Events$41,578$41,578$30,334$11,244
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
46-0190558
Phone
6052290156
Address
P O BOX 2052, ABERDEEN, SD 57402

Signing Officer

Name
Mel Volk
Title
Commander
Signed
2016-08-30
Discuss with paid preparer
Yes

Preparer

Firm
Charles Gugel Business Service
Address
1201 South Main Street, Aberdeen, SD 57401-7052
Preparer
Charles Gugel EA
Phone
6052290156
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - FORM 990EZ03/31/16PART 1Line 6b & 6c Turkey Other Shoots Fund raising Total Gross Revenue 9345.80 32231.77 41577.57 line 6b Direct Expense 5281.23 25052.83 30334.06 line 6c ------- --------- -------- Net Income 4064.57 7178.94 11243.51 line 6d

Client Note 2

Client Note 2 - SIDNEY L SMITH POST #2446-XXX-XX-XXXX/31/2016The Sidney L Smith Post # 24, having sold its building, fixtures, equipment and liquor license in previous years is no longer operating its clubroom. They have also discontinued their association with the para-mutual horse races.The Post will continue its sponsorship of Boys State, American Legion Baseball and the other charitable programs they have supported in the past. They will also carry on their mission to promote Americanism, provide color guards and conduct patriotic ceremonies and functions in the community of Aberdeen. These programs will be funded from membership dues and various other fund raising activities conducted by the members of the Post.The Post hopes to be able to establish a clubroom to provide social and recreational activities for its members in the future. It is their intent, however, to have the funds necessary to purchase a facility without incurring debt.

Other Expenses.1001

Advertising and Promotion $836

Other Expenses.1002

Office Expenses $1837

Other Expenses.1012

Insurance $403

Other Expenses.1

Rent $5175

Other Expenses.3

Real Estate Taxes $530

Other Expenses.4

Tax Return Preparation $133

Raw XML Appendix130 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt024100
IRS990EZ/BooksInCareOfDetail/PersonNm0AMERICAN LEGION POST 24
IRS990EZ/BooksInCareOfDetail/PhoneNum06052290156
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01201 S MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ABERDEEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057401
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0151633
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0150428
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05925
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1205
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0201695
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0200490
IRS990EZ/FundraisingGrossIncomeAmt041578
IRS990EZ/GrossReceiptsAmt063288
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0405
IRS990EZ/LandAndBuildingsGrp/BOYAmt050062
IRS990EZ/LandAndBuildingsGrp/EOYAmt050062
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt015380
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0201695
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0200490
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0201695
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0200490
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MEL VOLK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GARY WARNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICH KEZAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt08914
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote Americanism in the community
IRS990EZ/PrintingPublicationsPostageAmt01145
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To promote Americanism in the community
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt030334
IRS990EZ/SpecialEventsNetIncomeLossAmt011244
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt034159
IRS990EZ/TotalRevenueAmt032954
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030334
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Balance of Events
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Turkey Shoot
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032232
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09346
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt041578
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032232
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09346
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt041578
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011244
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030334
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt025053
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05281
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - FORM 990EZ03/31/16PART 1Line 6b & 6c Turkey Other Shoots Fund raising Total Gross Revenue 9345.80 32231.77 41577.57 line 6b Direct Expense 5281.23 25052.83 30334.06 line 6c ------- --------- -------- Net Income 4064.57 7178.94 11243.51 line 6d
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Client Note 2 - SIDNEY L SMITH POST #2446-XXX-XX-XXXX/31/2016The Sidney L Smith Post # 24, having sold its building, fixtures, equipment and liquor license in previous years is no longer operating its clubroom. They have also discontinued their association with the para-mutual horse races.The Post will continue its sponsorship of Boys State, American Legion Baseball and the other charitable programs they have supported in the past. They will also carry on their mission to promote Americanism, provide color guards and conduct patriotic ceremonies and functions in the community of Aberdeen. These programs will be funded from membership dues and various other fund raising activities conducted by the members of the Post.The Post hopes to be able to establish a clubroom to provide social and recreational activities for its members in the future. It is their intent, however, to have the funds necessary to purchase a facility without incurring debt.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising and Promotion $836
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Office Expenses $1837
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $403
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rent $5175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Real Estate Taxes $530
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Tax Return Preparation $133
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Client Note 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MEL VOLK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SIDNEY L SMITH POST 24
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0460190558
ReturnHeader/Filer/PhoneNum06052290156
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2052
ReturnHeader/Filer/USAddress/CityNm0ABERDEEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Charles Gugel Business Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01201 South Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Aberdeen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0574017052
ReturnHeader/PreparerPersonGrp/PhoneNum06052290156
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Charles Gugel EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-08-30T08:58:46-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-04-01
ReturnHeader/TaxPeriodEndDt02016-03-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$3.29$3.29$0.42$0.30$0.12
2024Summary only. Only limited summary data is available for this year.$3.17$0.00$0.82$0.32$0.50
2023Summary only. Only limited summary data is available for this year.$2.68$0.00$0.36$0.58$0.23
2022Summary only. Only limited summary data is available for this year.$2.91$2.91$0.42$0.29$0.13
2021Summary only. Only limited summary data is available for this year.$2.77$2.77$0.22$0.37$0.15
2020Summary only. Only limited summary data is available for this year.$2.93$2.93$0.43$0.44$0.02
2019Summary only. Only limited summary data is available for this year.$2.94$2.94$0.49$0.34$0.14
2018Summary only. Only limited summary data is available for this year.$2.80$2.80$1.13$0.41$0.71
2017Summary only. Only limited summary data is available for this year.$2.09$2.09$0.44$0.36$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.00$2.00$0.33$0.34$0.01
2015Summary only. Only limited summary data is available for this year.$2.02$2.02$0.34$0.33$0.01
2014Summary only. Only limited summary data is available for this year.$2.01$2.01$0.35$0.28$0.07
2013Summary only. Only limited summary data is available for this year.$1.86$0.00$0.38$0.32$0.05
2012Summary only. Only limited summary data is available for this year.$1.81$1.81$0.28$0.19$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)19 • <$500k nonprofits