Civic Intelligence

American Legion Post 320

990 • Fiscal year 2013 • EIN 51-0153295

Jan 01, 2013 to Dec 31, 2013 • Filed on May 20, 2014

PO Box 5122553

(540) 582-6436

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Net Margin

24th percentile

-9.7%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Asset Growth

27th percentile

-3.1%

Faster asset growth than 27% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M 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

$1,610,789

Down $52,050 (-3.1%) from 2012

Net Assets

Down

$1,610,789

Down $52,050 (-3.1%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$434,783

No earlier filing loaded for comparison.

Expenses

Down

$477,116

Down $57,198 (-11%) from 2012

Net Income

-$42,333

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,728,831Liabilities 2010: $1,500Net Assets 2010: $1,727,3312010Assets 2011: $1,704,412Liabilities 2011: $398Net Assets 2011: $1,704,0142011Assets 2012: $1,662,839Liabilities 2012: $0Net Assets 2012: $1,662,8392012Assets 2013: $1,610,789Liabilities 2013: $0Net Assets 2013: $1,610,7892013Assets 2014: $1,559,603Liabilities 2014: $0Net Assets 2014: $1,559,6032014Assets 2015: $1,511,392Liabilities 2015: $0Net Assets 2015: $1,511,3922015Assets 2016: $1,463,205Liabilities 2016: $0Net Assets 2016: $1,463,2052016Assets 2017: $1,415,628Liabilities 2017: $0Net Assets 2017: $1,415,6282017Assets 2018: $1,356,663Liabilities 2018: $0Net Assets 2018: $1,356,6632018Assets 2019: $1,313,544Liabilities 2019: $0Net Assets 2019: $1,313,5442019Assets 2020: $1,255,641Liabilities 2020: $0Net Assets 2020: $1,255,6412020Assets 2021: $1,236,592Liabilities 2021: $0Net Assets 2021: $1,236,5922021Assets 2022: $1,208,892Liabilities 2022: $0Net Assets 2022: $1,208,8922022Assets 2023: $1,148,505Liabilities 2023: $0Net Assets 2023: $1,148,5052023Assets 2024: $1,108,704Liabilities 2024: $0Net Assets 2024: $1,108,7042024

Highlighted filing

2013

Assets$1,610,789
Liabilities$0
Net Assets$1,610,789

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $568,9282010Expenses 2011: $596,9282011Expenses 2012: $534,3142012Revenue 2013: $434,783Expenses 2013: $477,116Net Income 2013: -$42,3332013Revenue 2014: $421,603Expenses 2014: $472,789Net Income 2014: -$51,1862014Revenue 2015: $367,139Expenses 2015: $415,350Net Income 2015: -$48,2112015Revenue 2016: $54,131Expenses 2016: $102,318Net Income 2016: -$48,1872016Revenue 2017: $46,441Expenses 2017: $94,018Net Income 2017: -$47,5772017Revenue 2018: $48,925Expenses 2018: $107,890Net Income 2018: -$58,9652018Revenue 2019: $80,230Expenses 2019: $124,668Net Income 2019: -$44,4382019Revenue 2020: $30,267Expenses 2020: $92,057Net Income 2020: -$61,7902020Revenue 2021: $76,631Expenses 2021: $98,222Net Income 2021: -$21,5912021Revenue 2022: $68,636Expenses 2022: $91,357Net Income 2022: -$22,7212022Revenue 2023: $68,509Expenses 2023: $128,896Net Income 2023: -$60,3872023Revenue 2024: $92,043Expenses 2024: $131,844Net Income 2024: -$39,8012024

Highlighted filing

2013

Revenue$434,783
Expenses$477,116
Net Income-$42,333
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 20, 2014
Return Version
2013v3.0
Gross Receipts
$839,657
Mission and Program Overview

Mission

To support men and women who have served our country in the military.

To provide vet support at va hospitals, to assist auxilary in providing for members serving overseas, to provide community services for local children and youth, to assist veterans in nursing homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,662,839$1,610,789▼ $52,050
Land, Buildings, and Equipment, Net$1,491,363$1,461,937▼ $29,426
Investments Other Securities$135,155$103,923▼ $31,232
Cash and Non-Interest-Bearing Accounts$23,594$30,023▲ $6,429
Savings and Temporary Cash Investments$12,727$14,906▲ $2,179
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,662,839$1,610,789▼ $52,050
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,662,839$1,610,789▼ $52,050
Total Liabilities and Net Assets / Fund Balance$1,662,839$1,610,789▼ $52,050

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,232,449$204,127$1,436,576
Land$200,000-$200,000
Other Land Buildings$29,488$71,094$100,582
Other Securities$103,923--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim Walters2nd Vice Commander
Larry FernandezAdjutant
Johnny BakerCanteen Manager
Randy RussellChaplain
Ricky StuchellCommander
Craig ApolonioJudge Advocate
Ed ColeService Officer
Dick WenselSgt-at-arms
Ron WactorTreasurer/ Bingo Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$402,579
Program Service Revenue
$21,226
Investment Income
$4,456
Other Revenue
$6,522
All Other Contributions
$388,937
Change in Net Assets
$-42,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$477,116
Total Fundraising Expense$342,868
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$21,981$21,981-$43,962
All Other Expenses$29,381-$918$30,299
Other Expenses$7,918$7,918$15,322$15,322
Payments to Affiliates$8,367--$8,367
Insurance$2,119$2,500-$4,619
Fees for Services Accounting$2,200$2,200-$4,400
Conferences and Meetings$533$1,000-$1,533
Office Expenses-$1,177-$1,177
Advertising$665--$665
Occupancy$95--$95
Total Functional Expenses$90,976$43,272$342,868$477,116
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$377,857
Gaming Gross Income$365,588
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, Part VI, Section B, Line 11

Accounting firm provided pdf version via email to an officer who reviewed and distributed to board members.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request to any board member.

Filing and Contact Details

Filer

EIN
51-0153295
Phone
5405826436

Signing Officer

Name
Ron Wactor
Title
Treasurer
Phone
5405825929
Signed
2014-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Wactor
Formed
1946
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
489
Employees
0
Volunteers
0

Preparer

Preparer
Robert T Bishop
Phone
5403738973
Raw XML AppendixShowing 400 of 455 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/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt42ND VICE COMMANDER
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDREN AND YOUTH- THESE ACTIVITIES ARE TO ASSIST CHILDREN AND YOUTH OF OUR COMMUNITY IN FURTHERANCE OF THEIR EDUCATION, PHYSICAL ABILITIES AND GIVE THEM OPPORTUNITIES.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014096
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt013628
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt017561
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt021262
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt080189
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt025214
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017271
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt024531
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt027272
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016362
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0110650
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0364191
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0445287
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0507987
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0440257
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0439532
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02197254
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt025214
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017271
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt024531
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt027272
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016362
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0110650
IRS990ScheduleA/InvestmentIncomeCYPct00.04630
IRS990ScheduleA/InvestmentIncomePYPct00.04120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01950
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01950
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95290
IRS990ScheduleA/PublicSupportPY509Pct00.95730
IRS990ScheduleA/PublicSupportTotal509Amt02277443
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0377833
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0459383
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0521615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0457818
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0460794
IRS990ScheduleA/Total509Grp/TotalAmt02277443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0403047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0476654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0546146
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0485090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0479106
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02390043
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01232449
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0204127
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01436576
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029488
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt071094
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0100582
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0103923
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FRANKLIN VA TAX FREE FD CL A
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01461937
IRS990ScheduleD/TotalBookValueSecuritiesAmt0103923
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0119695
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt09268
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0160176
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0289139
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0377857
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0125511
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt017780
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0222297
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0365588
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-12269
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesPullTabsAmt01175
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt01175
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt08500
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071937
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt063437
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt07806
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt07800
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015606
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0RONALD D WACTOR
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10PO BOX 51
IRS990ScheduleG/PersonsWithBooksUSAddress/City0SPOTSYLVANIA
IRS990ScheduleG/PersonsWithBooksUSAddress/State0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode022553
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING FIRM PROVIDED PDF VERSION VIA EMAIL TO AN OFFICER WHO REVIEWED AND DISTRIBUTED TO BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO ANY BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01662839
IRS990/TotalAssetsEOYAmt01610789
IRS990/TotalAssetsGrp/BOYAmt01662839
IRS990/TotalAssetsGrp/EOYAmt01610789
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0402579
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0342868
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt090976
IRS990/TotalFunctionalExpensesGrp/TotalAmt0477116
IRS990/TotalGrossUBIAmt0-10291
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.09$0.13$0.04
2023Summary only. Only limited summary data is available for this year.$1.15$0.00$1.15$0.07$0.13$0.06
2022Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.07$0.09$0.02
2021Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.08$0.10$0.02
2020Summary only. Only limited summary data is available for this year.$1.26$0.00$1.26$0.03$0.09$0.06
2019Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.08$0.12$0.04
2018Summary only. Only limited summary data is available for this year.$1.36$0.00$1.36$0.05$0.11$0.06
2017Summary only. Only limited summary data is available for this year.$1.42$0.00$1.42$0.05$0.09$0.05
2016Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$0.05$0.10$0.05
2015Summary only. Only limited summary data is available for this year.$1.51$0.00$1.51$0.37$0.42$0.05
2014Summary only. Only limited summary data is available for this year.$1.56$0.00$1.56$0.42$0.47$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.43$0.48$0.04
2012Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$0.53
2011Summary only. Only limited summary data is available for this year.$1.70$0.00$1.70$0.60
2010Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$0.57
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)19 • $1M-$5M nonprofits