Civic Intelligence

American Legion

990 • Fiscal year 2014 • EIN 48-6115667

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 08, 2015

PO Box 131Stafford, KS 67578-0131

(620) 234-5608

Siviq Scores

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

Liabilities / Assets

97th percentile

0.90x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.58x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

17th percentile

-20%

Higher net margin than 17% 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

61st percentile

1.5%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

18th percentile

-22%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Up

$12,936

Up $195 (+1.5%) from 2013

Net Assets

Down

$1,287

Down $4,128 (-76%) from 2013

Liabilities

Up

$11,649

Up $4,323 (+59%) from 2013

Revenue

Down

$20,203

Down $5,746 (-22%) from 2013

Expenses

Down

$24,331

Down $4,245 (-15%) from 2013

Net Income

Down

-$4,128

Down $1,501 (-57%) from 2013

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2011: $23,320Liabilities 2011: $2,069Net Assets 2011: $21,2512011Assets 2012: $14,959Liabilities 2012: $6,917Net Assets 2012: $8,0422012Assets 2013: $12,741Liabilities 2013: $7,326Net Assets 2013: $5,4152013Assets 2014: $12,936Liabilities 2014: $11,649Net Assets 2014: $1,2872014Assets 2015: $370Liabilities 2015: $0Net Assets 2015: $3702015

Highlighted filing

2014

Assets$12,936
Liabilities$11,649
Net Assets$1,287

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $42,305Expenses 2011: $46,576Net Income 2011: -$4,2712011Revenue 2012: $23,996Expenses 2012: $37,205Net Income 2012: -$13,2092012Revenue 2013: $25,949Expenses 2013: $28,576Net Income 2013: -$2,6272013Revenue 2014: $20,203Expenses 2014: $24,331Net Income 2014: -$4,1282014Revenue 2015: $804Expenses 2015: $4,545Net Income 2015: -$3,7412015

Highlighted filing

2014

Revenue$20,203
Expenses$24,331
Net Income-$4,128
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 8, 2015
Return Version
2014v5.0
Gross Receipts
$34,470
Mission and Program Overview

Mission

American Legion Post Home

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,123$12,084▼ $39
Rtn Earn Endowment Incm Other Fnds$5,415$1,287▼ $4,128
Cash and Non-Interest-Bearing Accounts$618$453▼ $165
Accounts Receivable-$399-
Total Assets$12,741$12,936▲ $195
Liabilities
Unsecured Notes Loans Payable$5,515$10,157▲ $4,642
Accounts Payable and Accrued Expenses$1,811$1,492▼ $319
Total Liabilities$7,326$11,649▲ $4,323
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,415$1,287▼ $4,128
Total Liabilities and Net Assets / Fund Balance$12,741$12,936▲ $195

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$13,000$13,000
Land$12,000-$12,000
Equipment$84$6,339$6,423
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clayton GrimmettAdjutant
Karol ClaypoolCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$1,347
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$18,856
Change in Net Assets
$-4,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,721
Salaries, Compensation, and Employee Benefits$10,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$10,070--$10,070
Current Officers, Directors, Trustees, and Key Employees$9,775--$9,775
Fees for Services Accounting$1,700--$1,700
Payroll Taxes$835--$835
Insurance$724--$724
Depreciation Depletion$39--$39
Total Functional Expenses$24,331$0$0$24,331
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
48-6115667
Phone
6202345608
Address
PO Box 131, Stafford, KS 67578-0131

Signing Officer

Name
Clayton Grimmett
Title
Adjutant
Phone
6202345608
Signed
2015-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clayton Grimmett
Formed
1929
Legal Domicile
Ks
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
60

Preparer

Firm
Boyd Accounting Inc
Address
126 E 5th PO Box 112, Valley Center, KS 67147
Preparer
Virginia L Boyd
Phone
3167552910
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Reviewed by governing body at regular meeting before filing

Pt VI, Line 19

Available by request of the governing body

Pt VI, Line 11B

Copies were supplied to all members of governing body

Form 990, Part IX, Line 24F

Cash over/short 163. 163. Credit card fees 857. 857. Dues & subscriptions 389. 389. Office expense 228. 228. Supplies 227. 227. Taxes & licenses 1342. 1342. Utilities 6864. 6864.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CASH OVER/SHORT 163. 163. CREDIT CARD FEES 857. 857. DUES & SUBSCRIPTIONS 389. 389. OFFICE EXPENSE 228. 228. SUPPLIES 227. 227. TAXES & LICENSES 1342. 1342. UTILITIES 6864. 6864.
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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Filings