Civic Intelligence

American Legion

990 • Fiscal year 2014 • EIN 47-0353676

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 15, 2014

PO Box 125David City, NE 68632

(402) 367-3247

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

14th percentile

-26%

Higher net margin than 14% 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

51st percentile

-0.3%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

43rd percentile

-4.0%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Down

$87,301

Down $244 (-0.3%) from 2013

Net Assets

Down

$87,301

Down $244 (-0.3%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$9,265

Down $382 (-4.0%) from 2013

Expenses

Up

$11,655

Up $1,708 (+17%) from 2013

Net Income

Down

-$2,390

Down $2,090 (-697%) from 2013

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $88,297Liabilities 2011: $0Net Assets 2011: $88,2972011Assets 2012: $86,207Liabilities 2012: $0Net Assets 2012: $86,2072012Assets 2013: $87,545Liabilities 2013: $0Net Assets 2013: $87,5452013Assets 2014: $87,301Liabilities 2014: $0Net Assets 2014: $87,3012014Assets 2018: $86,788Liabilities 2018: $0Net Assets 2018: $86,7882018

Highlighted filing

2014

Assets$87,301
Liabilities$0
Net Assets$87,301

Operations Trend

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

$15K$10K$5.0K$0-$5.0KRevenue 2011: $7,719Expenses 2011: $9,388Net Income 2011: -$1,6692011Revenue 2012: $12,199Expenses 2012: $14,289Net Income 2012: -$2,0902012Revenue 2013: $9,647Expenses 2013: $9,947Net Income 2013: -$3002013Revenue 2014: $9,265Expenses 2014: $11,655Net Income 2014: -$2,3902014Revenue 2018: $9,854Expenses 2018: $11,144Net Income 2018: -$1,2902018

Highlighted filing

2014

Revenue$9,265
Expenses$11,655
Net Income-$2,390
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Aug 15, 2014
Return Version
2013v3.1
Gross Receipts
$20,614
Mission and Program Overview

Mission

VETERAN'S AFFAIRS

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$87,545$84,655▼ $2,890
Investments in Publicly Traded Securities-$58,795-
Savings and Temporary Cash Investments$79,641$22,652▼ $56,989
Cash and Non-Interest-Bearing Accounts$7,904$5,854▼ $2,050
Rtn Earn Endowment Incm Other Fnds-$2,646-
Total Assets$87,545$87,301▼ $244
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$87,545$87,301▼ $244
Total Liabilities and Net Assets / Fund Balance$87,545$87,301▼ $244
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dale CooperAdjutant
James DaroCommander
Donald HilgerFirst Vice C
Revenue and Support

Revenue Composition

Contributions and Grants
$6,082
Program Service Revenue
$0
Investment Income
$1,932
Other Revenue
$1,251
All Other Contributions
$3,188
Change in Net Assets
$-2,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,266
Other Expenses$4,389
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,266--$7,266
Insurance-$257-$257
Fees for Services Accounting-$200-$200
Other Expenses$2,782$11-$11
Total Functional Expenses$10,048$1,607$0$11,655
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$12,600
Gaming Direct Expenses$11,349
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
47-0353676
Phone
4023673247

Signing Officer

Name
Dale Cooper
Title
Financial Adjutant
Phone
4023673247
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
134
Independent Board Members
134
Employees
0
Volunteers
10

Preparer

Preparer
Michael L Moravec
Phone
4023674950
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Courthouse monument and other miscellaneous donations.

Raw XML Appendix256 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
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IRS990/ActivityOrMissionDesc0VETERAN'S AFFAIRS
IRS990/AllOtherContributionsAmt03188
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DALE COOPER
IRS990/BooksInCareOfDetail/PhoneNum04023674031
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 125
IRS990/BooksInCareOfDetail/USAddress/City0DAVID CITY
IRS990/BooksInCareOfDetail/USAddress/State0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCode068632
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
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IRS990/ChangeToOrgDocumentsInd0false
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IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06082
IRS990/CYGrantsAndSimilarPaidAmt07266
IRS990/CYInvestmentIncomeAmt01932
IRS990/CYOtherExpensesAmt04389
IRS990/CYOtherRevenueAmt01251
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-2390
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt011655
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09265
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
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IRS990/Desc0GRANTS PAID TO SUPPORT THE LEGION YOUTH BASEBALL PROGRAM IN DAVID CITY.
IRS990/DescribedInSection501c3Ind0false
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES DARO
IRS990/Form990PartVIISectionAGrp/PersonNm1DALE COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm2DONALD HILGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FIRST VICE C
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt011349
IRS990/GamingGrossIncomeAmt012600
IRS990/GoverningBodyVotingMembersCnt0134
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07266
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07266
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt020614
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0134
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0257
IRS990/InsuranceGrp/TotalAmt0257
IRS990/InvestmentIncomeGrp/ExclusionAmt01932
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01932
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/EOYAmt058795
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02894
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0VETERAN'S AFFAIRS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt087545
IRS990/NetAssetsOrFundBalancesEOYAmt087301
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt01251
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt01251
IRS990/NetUnrelatedBusTxblIncmAmt0251
IRS990/NetUnrlzdGainsLossesInvstAmt02146
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0STATE & NATIONAL DUES
IRS990/OtherExpensesGrp/Desc1CD PENALTY & FEE
IRS990/OtherExpensesGrp/Desc2MISC
IRS990/OtherExpensesGrp/Desc3TRAILER TAX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0925
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1214
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt211
IRS990/OtherExpensesGrp/ProgramServicesAmt02782
IRS990/OtherExpensesGrp/TotalAmt02782
IRS990/OtherExpensesGrp/TotalAmt1925
IRS990/OtherExpensesGrp/TotalAmt2214
IRS990/OtherExpensesGrp/TotalAmt311
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTS FOR YOUTH SCHOLARSHIPS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01250
IRS990/ProgSrvcAccomActy3Grp/Desc0DUES ALLOCATED AND PAID TO THE STATE AND NATIONAL ORGANIZATIONS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02782
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COURTHOUSE MONUMENT AND OTHER MISCELLANEOUS DONATIONS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01744
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07857
IRS990/PYGrantsAndSimilarPaidAmt06597
IRS990/PYInvestmentIncomeAmt01101
IRS990/PYOtherExpensesAmt03350
IRS990/PYOtherRevenueAmt0689
IRS990/PYRevenuesLessExpensesAmt0-300
IRS990/PYTotalExpensesAmt09947
IRS990/PYTotalRevenueAmt09647
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2390
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02646
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022652
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COURTHOUSE MONUMENT AND OTHER MISCELLANEOUS DONATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06082
IRS990/TotalEmployeeCnt00
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt0134
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL ADJUTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum04023673247
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 125
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0470353676
ReturnHeader/Filer/PhoneNum04023673247
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 125
ReturnHeader/Filer/USAddress/City0DAVID CITY
ReturnHeader/Filer/USAddress/State0NE
ReturnHeader/Filer/USAddress/ZIPCode068632
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0392044982
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MORAVEC & ASSOCIATES CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10527 N 4TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DAVID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode068632
ReturnHeader/PreparerPersonGrp/PhoneNum04023674950
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L MORAVEC
ReturnHeader/ReturnTs02014-08-20T15:40:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)19 • <$500k nonprofits