American Legion Post 355

990EZ • Fiscal year 2014 • EIN 47-6032514

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

Organization Profile N/A

7226 Lancaster PO Box 131Denton, NE 68339

(402) 797-2525

Siviq Scores

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

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

0.02x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

16%

Higher net margin than 81% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

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

8.6%

Faster asset growth than 78% of similar nonprofits.

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

15%

Faster revenue growth than 73% of similar nonprofits.

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

Balance Sheet

Liabilities / Assets60th percentile

Assets

$148,147

Up $11,685 (+8.6%) from 2013

Net Assets

$146,731

Up $11,368 (+8.4%) from 2013

Liabilities

$1,416

Up $317 (+29%) from 2013

Revenue And Expenses

Liabilities / Revenue64th percentile Net Margin81st percentile

Revenue

$70,226

Up $9,153 (+15%) from 2013

Expenses

$58,858

Up $5,055 (+9.4%) from 2013

Net Income

$11,368

Up $4,098 (+56%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

Highlighted filing

2014

Assets$148,147

Liabilities$1,416

Net Assets$146,731

Open 2014 Filing

Operations Trend

Revenue Growth73rd percentile

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

Highlighted filing

2014

Revenue$70,226

Expenses$58,858

Net Income$11,368

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: May 12, 2015
Return Version: 2014v5.0
Gross Receipts: $160,376

Mission and Program Overview

Mission

American legion club serving active and veteran members of the military

Program Services

Description	Grants	Expenses
AMERICAN LEGION CLUB SERVING ACTIVE AND VETERAN MEMBERS OF THE MILITARY	-	-
OPERATIONS	-	-

Compensation and Service Providers

Top Officer Pay87th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
GERALD NICKELL	Commander	PT	$0	-	-
KENNETH HUNTER	Fin Officer	PT	$0	-	-
ROBERT BIEL	Adjutant	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: American Legion Post 355
EIN: 47-6032514
Phone: 4027972525
Address: 7226 LANCASTER PO BOX 131, DENTON, NE 68339

Signing Officer

Name: Kenneth Hunter
Title: Finance Officer
Phone: 4027972525
Signed: 2015-05-12
Discuss with paid preparer: Yes

Preparer

Firm: Rdw Business Services Inc
Address: PO BOX 22829, LINCOLN, NE 68542
Preparer: Michelle Ehlers
Phone: 4024237500

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Car show entry fees 3,368 fireworks stand commission 2,324 poker run 700 street dance door fees 674 total 7,066”

Form 990-ez, Part I, Line 16

“Raffle cost of goods sold 1,316 expenses advertising and promotion 1,980 office supplies 370 insurance 3,965 operating supplies 1,519 casual labor 1,764 taxes & licenses 2,205 mileage reimb 1,950 bank fees 1,009 freight & postage 500 membership dues to state 4,381 donations/sponsorships 925 entertainment 1,050 car show lot rent 250 street dance/car show exp 3,033 non-investment depreciation 3,542 total 29,759”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 1,800 1,800 equipment 23,131 23,988 less accumulated depreciation 13,822 14,657 total 11,109 11,131”

Form 990-ez, Part II, Line 26

“Federal payroll taxes 488 917 accrued unemployment taxes 86 102 sales tax payable 378 288 state payroll taxes 147 109”

Form 990-ez, Part III, Line 31

“OPERATIONS”

Raw XML Appendix151 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/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	RDW BUSINESS SVCS
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt	0	WALTHER BUS SVCS
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	4024237500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 22829
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt	0	8001 S 1ST ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	LINCOLN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	68542
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	67971
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	76355
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	6835
IRS990EZ/CostOfGoodsSoldAmt	0	66555
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	11368
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	3780
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	136462
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	148147
IRS990EZ/GamingGrossIncomeAmt	0	50746
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	28432
IRS990EZ/GrossReceiptsAmt	0	160376
IRS990EZ/GrossSalesOfInventoryAmt	0	94987
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	742
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	57382
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	60661
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	135363
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	146731
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	135363
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	146731
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	17462
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	GERALD NICKELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	KENNETH HUNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	ROBERT BIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	FIN OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	ADJUTANT
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	11109
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	11131
IRS990EZ/OtherExpensesTotalAmt	0	29759
IRS990EZ/OtherRevenueTotalAmt	0	7066
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	AMERICAN LEGION CLUB SERVING ACTIVE AND VETERAN MEMBERS OF THE MILITARY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	AMERICAN LEGION CLUB SERVING ACTIVE AND VETERAN MEMBERS OF THE MILITARY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	OPERATIONS
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	7857
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	23595
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	27151
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	1099
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	1416
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	58858
IRS990EZ/TotalRevenueAmt	0	70226
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleG/CharitableDistributionRqrInd	0	false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd	0	false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt	0	16251
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt	0	16251
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt	0	23595
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt	0	29013
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt	0	3252
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt	0	18481
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt	0	50746
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt	0	27151
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt	0	7344
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt	0	1715
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt	0	5629
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd	0	true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct	0	1.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd	0	true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct	0	1.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd	0	true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct	0	1.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd	0	X
IRS990ScheduleG/GamingManagerPersonNm	0	KENNETH HUNTER
IRS990ScheduleG/GamingManagerServicesProvTxt	0	UTILIZATION OF FUNDS MANAGER
IRS990ScheduleG/GamingOwnFacilityPct	0	1.00000
IRS990ScheduleG/GamingWithNonmembersInd	0	true
IRS990ScheduleG/LicensedInd	0	true
IRS990ScheduleG/LicenseSuspendedEtcInd	0	false
IRS990ScheduleG/MemberOfOtherEntityInd	0	false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt	0	RDW BUSINESS SVCS
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine2Txt	0	WALTHER BUS SVCS
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt	0	PO BOX 22829
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt	0	8001 S 1ST ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm	0	LINCOLN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd	0	NE
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd	0	68542
IRS990ScheduleG/StatesWhereGamingConductedCd	0	NE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	CAR SHOW ENTRY FEES 3,368 FIREWORKS STAND COMMISSION 2,324 POKER RUN 700 STREET DANCE DOOR FEES 674 TOTAL 7,066
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	RAFFLE COST OF GOODS SOLD 1,316 EXPENSES ADVERTISING AND PROMOTION 1,980 OFFICE SUPPLIES 370 INSURANCE 3,965 OPERATING SUPPLIES 1,519 CASUAL LABOR 1,764 TAXES & LICENSES 2,205 MILEAGE REIMB 1,950 BANK FEES 1,009 FREIGHT & POSTAGE 500 MEMBERSHIP DUES TO STATE 4,381 DONATIONS/SPONSORSHIPS 925 ENTERTAINMENT 1,050 CAR SHOW LOT RENT 250 STREET DANCE/CAR SHOW EXP 3,033 NON-INVESTMENT DEPRECIATION 3,542 TOTAL 29,759
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	INVENTORIES FOR SALE OR USE 1,800 1,800 EQUIPMENT 23,131 23,988 LESS ACCUMULATED DEPRECIATION 13,822 14,657 TOTAL 11,109 11,131
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	FEDERAL PAYROLL TAXES 488 917 ACCRUED UNEMPLOYMENT TAXES 86 102 SALES TAX PAYABLE 378 288 STATE PAYROLL TAXES 147 109
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	OPERATIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	KENNETH HUNTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4027972525
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	AMERICAN LEGION POST 355
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
ReturnHeader/Filer/EIN	0	476032514
ReturnHeader/Filer/PhoneNum	0	4027972525
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	7226 LANCASTER PO BOX 131
ReturnHeader/Filer/USAddress/CityNm	0	DENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NE
ReturnHeader/Filer/USAddress/ZIPCd	0	68339
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	470741694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	RDW BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 22829
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	68542
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4024237500
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	MICHELLE EHLERS
ReturnHeader/ReturnTs	0	2015-05-12T16:48:44-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing

Assets: $148,147
Liabilities: $1,416
Net assets: $146,731
Revenue: $70,226
Expenses: $58,858
Net income: $11,368

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Summary only. Only limited summary data is available for this year.	$1.57	$0.00	$1.57	$0.54	$0.50	$0.04
2023Summary only. Only limited summary data is available for this year.	$1.53	$0.00		$0.61	$0.51	$0.09
2022Summary only. Only limited summary data is available for this year.	$1.43	$0.00		$0.59	$0.49	$0.10
2021Summary only. Only limited summary data is available for this year.	$1.33	$0.00	$1.33	$0.59	$0.44	$0.15
2020Summary only. Only limited summary data is available for this year.	$1.18	$0.01	$1.18	$0.34	$0.45	$0.11
2019Summary only. Only limited summary data is available for this year.	$1.31	$0.01	$1.29	$0.47	$0.47	$0.01
2018Summary only. Only limited summary data is available for this year.	$1.32	$0.02	$1.30	$0.42	$0.50	$0.07
2017Summary only. Only limited summary data is available for this year.	$1.38	$0.01		$0.40	$0.49	$0.09
2016Summary only. Only limited summary data is available for this year.	$1.47	$0.01	$1.45	$0.57	$0.59	$0.02
2015Summary only. Only limited summary data is available for this year.	$1.49	$0.01	$1.47	$0.61	$0.60	$0.01
2014Detailed filing. Detailed filing data is available for this year.	$1.48	$0.01	$1.47	$0.70	$0.59	$0.11
2013Summary only. Only limited summary data is available for this year.	$1.36	$0.01	$1.35	$0.61	$0.54	$0.07
2012Summary only. Only limited summary data is available for this year.	$1.31	$0.02	$1.28	$0.56	$0.43	$0.13
2011Summary only. Only limited summary data is available for this year.	$1.16	$0.01		$0.43	$0.37	$0.06