Civic Intelligence

American Legion

990 • Fiscal year 2013 • EIN 48-0392533

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 06, 2014

PO Box 1651Hutchinson, KS 67504-1651

(620) 662-0573

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Net Margin

42nd percentile

-1.4%

Higher net margin than 42% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Asset Growth

28th percentile

-3.3%

Faster asset growth than 28% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$210,253

Down $7,229 (-3.3%) from 2012

Net Assets

Down

$208,887

Down $5,726 (-2.7%) from 2012

Liabilities

Down

$1,366

Down $1,503 (-52%) from 2012

Revenue

$687,198

No earlier filing loaded for comparison.

Expenses

Down

$696,671

Down $68,339 (-8.9%) from 2012

Net Income

-$9,473

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $268,628Liabilities 2010: $4,071Net Assets 2010: $264,5572010Assets 2011: $233,952Liabilities 2011: $3,900Net Assets 2011: $230,0522011Assets 2012: $217,482Liabilities 2012: $2,869Net Assets 2012: $214,6132012Assets 2013: $210,253Liabilities 2013: $1,366Net Assets 2013: $208,8872013Assets 2014: $238,827Liabilities 2014: $1,366Net Assets 2014: $237,4612014Assets 2015: $340,117Liabilities 2015: $1,204Net Assets 2015: $338,9132015Assets 2016: $416,545Liabilities 2016: $4,049Net Assets 2016: $412,4962016Assets 2017: $412,375Liabilities 2017: $3,689Net Assets 2017: $408,6862017Assets 2018: $418,005Liabilities 2018: $1,128Net Assets 2018: $416,8772018Assets 2019: $428,964Liabilities 2019: $1,466Net Assets 2019: $427,4982019Assets 2020: $429,397Liabilities 2020: $2,602Net Assets 2020: $426,7952020Assets 2021: $455,350Liabilities 2021: $2,067Net Assets 2021: $453,2832021Assets 2022: $425,573Liabilities 2022: $1,680Net Assets 2022: $423,8932022Assets 2023: $500,388Liabilities 2023: $783Net Assets 2023: $499,6052023Assets 2024: $524,416Liabilities 2024: $8,100Net Assets 2024: $516,3162024

Highlighted filing

2013

Assets$210,253
Liabilities$1,366
Net Assets$208,887

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $783,0762010Expenses 2011: $812,7162011Expenses 2012: $765,0102012Revenue 2013: $687,198Expenses 2013: $696,671Net Income 2013: -$9,4732013Revenue 2014: $395,903Expenses 2014: $351,333Net Income 2014: $44,5702014Revenue 2015: $466,648Expenses 2015: $409,265Net Income 2015: $57,3832015Revenue 2016: $109,648Expenses 2016: $111,388Net Income 2016: -$1,7402016Revenue 2017: $210,863Expenses 2017: $214,673Net Income 2017: -$3,8102017Revenue 2018: $283,596Expenses 2018: $275,405Net Income 2018: $8,1912018Revenue 2019: $243,383Expenses 2019: $232,762Net Income 2019: $10,6212019Revenue 2020: $163,820Expenses 2020: $164,523Net Income 2020: -$7032020Revenue 2021: $173,033Expenses 2021: $155,198Net Income 2021: $17,8352021Revenue 2022: $195,964Expenses 2022: $225,354Net Income 2022: -$29,3902022Revenue 2023: $290,322Expenses 2023: $214,610Net Income 2023: $75,7122023Revenue 2024: $231,950Expenses 2024: $215,241Net Income 2024: $16,7092024

Highlighted filing

2013

Revenue$687,198
Expenses$696,671
Net Income-$9,473
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 6, 2014
Return Version
2013v3.1
Gross Receipts
$717,646
Mission and Program Overview

Mission

To provide a welcome facility where veterans and their families can meet for fellowship and work on projects that benefit youth, needy veterans and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$214,613$208,887▼ $5,726
Land, Buildings, and Equipment, Net$142,087$131,186▼ $10,901
Cash and Non-Interest-Bearing Accounts$30,489$36,855▲ $6,366
Savings and Temporary Cash Investments$31,841$30,054▼ $1,787
Inventories for Sale or Use$11,175$10,268▼ $907
Accounts Receivable$790$790→ $0
Total Assets$217,482$210,253▼ $7,229
Other Assets Total$1,100$1,100→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,869$1,366▼ $1,503
Total Liabilities$2,869$1,366▼ $1,503
Net Assets / Fund Balance
Total Net Assets Fund Balance$214,613$208,887▼ $5,726
Total Liabilities and Net Assets / Fund Balance$217,482$210,253▼ $7,229

Asset Categories

AssetBook ValueDepreciationBasis
Land$15,000-$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ira Bud RichardsonDirector
Mark GeorgeDirector
Steve SowersDirector
Dave Griffin1st Vice COM
Mike Jury2nd Vice CMD
Jeremy EhartAdjutant
Tom BradyChaplain
Bruce BransonCommander
Phil ClarkDirecto4
Robert GilbertFinance Off
John RustHistorian/pa
Jerry RickseckerJudge Advoc.
Dave WarnkenService Offi
Dave SchoonocerSgt. at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$53,947
Program Service Revenue
$167,810
Investment Income
$54
Other Revenue
$465,387
All Other Contributions
$23,269
Change in Net Assets
$-9,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$617,550
Salaries, Compensation, and Employee Benefits$59,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,436--$53,436
Occupancy$35,440--$35,440
All Other Expenses$29,285--$29,285
Benefits to Members$19,326--$19,326
Royalties$14,070--$14,070
Depreciation Depletion$11,646--$11,646
Insurance$11,252--$11,252
Payroll Taxes$6,359--$6,359
Advertising$5,658--$5,658
Other Expenses$5,250--$5,250
Fees for Services Accounting$4,616--$4,616
Office Expenses$4,595--$4,595
Conferences and Meetings$2,141--$2,141
Total Functional Expenses$696,671$0$0$696,671
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$30,791
Gaming Direct Expenses$30,448
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
48-0392533
Phone
6206620573

Signing Officer

Name
Bruce Branson
Title
Commander
Phone
6206620573
Signed
2014-02-06
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
9
Employees
11

Preparer

Preparer
Robert E Gilbert CPA
Phone
6206656463
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are very valuable to the american legion lysle rishel post 68. Volunteers carry out the post's bingo operation and also run the annual njcaa national basketball tournament. In addition, our volunteers provide many hours of repairs, maintenance and cleaning services.

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

Lysle rishel post 68, american legion continued to work diligently during 2013 to provide and improve the post building and facilities to better serve its members. By achieving this end, the post was able to provide thousands of meals to veterans and their families while giving back thousands of dollars to the community thru donations and sponsorships.

Form 990, Part XI, Line 9

Federal income tax 196 interfund transfers-timing differences 3,551

Raw XML AppendixShowing 400 of 404 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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IRS990/OtherRevenueMiscGrp/Desc1NJCAA NATL TOURNEY SPONSOR
IRS990/OtherRevenueMiscGrp/Desc2SALE OF MERCHANDISE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0359550
IRS990/OtherRevenueMiscGrp/ExclusionAmt1100864
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02764
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0359550
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1100864
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22764
IRS990/OtherRevenueTotalAmt0465044
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053436
IRS990/OtherSalariesAndWagesGrp/TotalAmt053436
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt06359
IRS990/PayrollTaxesGrp/TotalAmt06359
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FOOD & BEVERAGE SALES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0167810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0167810
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LYSLE RISHEL POST 68, AMERICAN LEGION CONTINUED TO WORK DILIGENTLY DURING 2013 TO PROVIDE AND IMPROVE THE POST BUILDING AND FACILITIES TO BETTER SERVE ITS MEMBERS. BY ACHIEVING THIS END, THE POST WAS ABLE TO PROVIDE THOUSANDS OF MEALS TO VETERANS AND THEIR FAMILIES WHILE GIVING BACK THOUSANDS OF DOLLARS TO THE COMMUNITY THRU DONATIONS AND SPONSORSHIPS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0696671
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056343
IRS990/PYInvestmentIncomeAmt0-1327
IRS990/PYOtherExpensesAmt0703305
IRS990/PYOtherRevenueAmt0504467
IRS990/PYProgramServiceRevenueAmt0189773
IRS990/PYRevenuesLessExpensesAmt0-15754
IRS990/PYSalariesCompEmpBnftPaidAmt061705
IRS990/PYTotalExpensesAmt0765010
IRS990/PYTotalRevenueAmt0749256
IRS990/ReconcilationRevenueExpnssAmt0-9473
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt014070
IRS990/RoyaltiesGrp/TotalAmt014070
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0214613
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0208887
IRS990/SavingsAndTempCashInvstGrp/BOYAmt031841
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030054
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015000
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt030448
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt030791
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt030791
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0343
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt030448
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt030448
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine10GROSSARDT & GILBERT LLC
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10PO BOX 3006
IRS990ScheduleG/PersonsWithBooksUSAddress/City0HUTCHINSON
IRS990ScheduleG/PersonsWithBooksUSAddress/State0KS
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode067501
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE VERY VALUABLE TO THE AMERICAN LEGION LYSLE RISHEL POST 68. VOLUNTEERS CARRY OUT THE POST'S BINGO OPERATION AND ALSO RUN THE ANNUAL NJCAA NATIONAL BASKETBALL TOURNAMENT. IN ADDITION, OUR VOLUNTEERS PROVIDE MANY HOURS OF REPAIRS, MAINTENANCE AND CLEANING SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LYSLE RISHEL POST 68, AMERICAN LEGION CONTINUED TO WORK DILIGENTLY DURING 2013 TO PROVIDE AND IMPROVE THE POST BUILDING AND FACILITIES TO BETTER SERVE ITS MEMBERS. BY ACHIEVING THIS END, THE POST WAS ABLE TO PROVIDE THOUSANDS OF MEALS TO VETERANS AND THEIR FAMILIES WHILE GIVING BACK THOUSANDS OF DOLLARS TO THE COMMUNITY THRU DONATIONS AND SPONSORSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FEDERAL INCOME TAX 196 INTERFUND TRANSFERS-TIMING DIFFERENCES 3,551
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0217482
IRS990/TotalAssetsEOYAmt0210253
IRS990/TotalAssetsGrp/BOYAmt0217482
IRS990/TotalAssetsGrp/EOYAmt0210253
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt053947
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0696671
IRS990/TotalFunctionalExpensesGrp/TotalAmt0696671
IRS990/TotalGrossUBIAmt0343
IRS990/TotalLiabilitiesBOYAmt02869
IRS990/TotalLiabilitiesEOYAmt01366
IRS990/TotalLiabilitiesGrp/BOYAmt02869
IRS990/TotalLiabilitiesGrp/EOYAmt01366
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208887
IRS990/TotalOtherProgSrvcExpenseAmt0696671
IRS990/TotalProgramServiceExpensesAmt0696671
IRS990/TotalProgramServiceRevenueAmt0167810
IRS990/TotalRevenueGrp/ExclusionAmt0628224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04684
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0687198
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0343
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0217482
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0210253
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE BRANSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06206620573
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION LYSLE RISHEL
ReturnHeader/Filer/BusinessName/BusinessNameLine20POST 68
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0480392533
ReturnHeader/Filer/PhoneNum06206620573
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1651
ReturnHeader/Filer/USAddress/City0HUTCHINSON
ReturnHeader/Filer/USAddress/State0KS
ReturnHeader/Filer/USAddress/ZIPCode0675041651
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10GROSSARDT & GILBERT LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10421A WEST FIRST P O BOX 3006
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0HUTCHINSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0675043006
ReturnHeader/PreparerPersonGrp/PhoneNum06206656463
ReturnHeader/PreparerPersonGrp/PreparationDt02014-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT E GILBERT CPA
ReturnHeader/ReturnTs02014-02-07T11:00:38-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.08$5.16$2.32$2.15$0.17
2023Detailed filing. Detailed filing data is available for this year.$5.00$0.01$5.00$2.90$2.15$0.76
2022Detailed filing. Detailed filing data is available for this year.$4.26$0.02$4.24$1.96$2.25$0.29
2021Detailed filing. Detailed filing data is available for this year.$4.55$0.02$4.53$1.73$1.55$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.29$0.03$4.27$1.64$1.65$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.29$0.01$4.27$2.43$2.33$0.11
2018Detailed filing. Detailed filing data is available for this year.$4.18$0.01$4.17$2.84$2.75$0.08
2017Detailed filing. Detailed filing data is available for this year.$4.12$0.04$4.09$2.11$2.15$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.17$0.04$4.12$1.10$1.11$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.40$0.01$3.39$4.67$4.09$0.57
2014Detailed filing. Detailed filing data is available for this year.$2.39$0.01$2.37$3.96$3.51$0.45
2013Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.09$6.87$6.97$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.03$2.15$7.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.04$2.30$8.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.04$2.65$7.83
Peer Organizations

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