Civic Intelligence

American Legion

990 • Fiscal year 2017 • EIN 52-0569355

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

P O Box 492Oakland, MD 21550

(301) 334-2228

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

55th percentile

4.6%

Higher net margin than 55% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

71st percentile

$4,800

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

50th percentile

1.0%

Faster asset growth than 50% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-1.3%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,317,163

Up $12,669 (+1.0%) from 2016

Net Assets

Up

$1,311,192

Up $12,678 (+1.0%) from 2016

Liabilities

Down

$5,971

Down $9 (-0.2%) from 2016

Revenue

Down

$277,288

Down $3,559 (-1.3%) from 2016

Expenses

Up

$264,610

Up $2,732 (+1.0%) from 2016

Net Income

Down

$12,678

Down $6,291 (-33%) from 2016

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: $1,716,685Liabilities 2010: $563,992Net Assets 2010: $1,152,6932010Assets 2011: $1,179,192Liabilities 2011: $7,933Net Assets 2011: $1,171,2592011Assets 2012: $1,204,582Liabilities 2012: $8,764Net Assets 2012: $1,195,8182012Assets 2013: $1,237,901Liabilities 2013: $9,135Net Assets 2013: $1,228,7662013Assets 2014: $1,275,441Liabilities 2014: $4,972Net Assets 2014: $1,270,4692014Assets 2015: $1,284,295Liabilities 2015: $4,750Net Assets 2015: $1,279,5452015Assets 2016: $1,304,494Liabilities 2016: $5,980Net Assets 2016: $1,298,5142016Assets 2017: $1,317,163Liabilities 2017: $5,971Net Assets 2017: $1,311,1922017Assets 2018: $1,331,456Liabilities 2018: $6,712Net Assets 2018: $1,324,7442018Assets 2019: $1,313,519Liabilities 2019: $9,689Net Assets 2019: $1,303,8302019Assets 2020: $1,360,327Liabilities 2020: $42,725Net Assets 2020: $1,317,6022020Assets 2021: $1,466,429Liabilities 2021: $9,789Net Assets 2021: $1,456,6402021Assets 2022: $1,438,222Liabilities 2022: $9,126Net Assets 2022: $1,429,0962022Assets 2023: $1,438,072Liabilities 2023: $8,383Net Assets 2023: $1,429,6892023Assets 2024: $1,463,850Liabilities 2024: $20,107Net Assets 2024: $1,443,7432024

Highlighted filing

2017

Assets$1,317,163
Liabilities$5,971
Net Assets$1,311,192

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $74,823Expenses 2010: $86,045Net Income 2010: -$11,2222010Revenue 2011: $106,183Expenses 2011: $87,617Net Income 2011: $18,5662011Revenue 2012: $189,953Expenses 2012: $163,223Net Income 2012: $26,7302012Revenue 2013: $225,868Expenses 2013: $186,425Net Income 2013: $39,4432013Revenue 2014: $231,981Expenses 2014: $190,278Net Income 2014: $41,7032014Revenue 2015: $243,365Expenses 2015: $234,289Net Income 2015: $9,0762015Revenue 2016: $280,847Expenses 2016: $261,878Net Income 2016: $18,9692016Revenue 2017: $277,288Expenses 2017: $264,610Net Income 2017: $12,6782017Revenue 2018: $301,510Expenses 2018: $287,958Net Income 2018: $13,5522018Revenue 2019: $287,442Expenses 2019: $308,356Net Income 2019: -$20,9142019Revenue 2020: $230,014Expenses 2020: $216,242Net Income 2020: $13,7722020Revenue 2021: $430,334Expenses 2021: $291,296Net Income 2021: $139,0382021Revenue 2022: $332,936Expenses 2022: $360,480Net Income 2022: -$27,5442022Revenue 2023: $359,848Expenses 2023: $359,561Net Income 2023: $2872023Revenue 2024: $378,440Expenses 2024: $364,386Net Income 2024: $14,0542024

Highlighted filing

2017

Revenue$277,288
Expenses$264,610
Net Income$12,678
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$449,911
Mission and Program Overview

Mission

Provide support for veterans and families including visiting and entertaining veterans in nursing homes; provide a meeting place for members; participate in military funerals for members; and participate in organizing and funding the special olympics and similar programs.

The organization provides support for veterans and their families including visiting and entertaining veterans in nursing homes, provides a meeting place for members, participates in military funerals for members, and participates in organizing and funding the special olympics and other such programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,298,514$1,311,192▲ $12,678
Land, Buildings, and Equipment, Net$1,158,102$1,192,600▲ $34,498
Cash and Non-Interest-Bearing Accounts$122,047$103,022▼ $19,025
Inventories for Sale or Use$8,000$8,000→ $0
Savings and Temporary Cash Investments$7,744$7,114▼ $630
Prepaid Expenses and Deferred Charges$7,919$6,427▼ $1,492
Other Notes and Loans Receivable, Net$682--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,304,494$1,317,163▲ $12,669
Liabilities
Accounts Payable and Accrued Expenses$5,980$5,971▼ $9
Total Liabilities$5,980$5,971▼ $9
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,298,514$1,311,192▲ $12,678
Total Liabilities and Net Assets / Fund Balance$1,304,494$1,317,163▲ $12,669

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$963,368-$963,368
Equipment$126,804-$126,804
Land$102,428-$102,428
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Moses C MillerAdjutantPT$4,800$4,800

Board Members and Trustees

NameTitle
James StewartCommander
Milton BrunerFinance Officer
Michael BoyceVice-commander
Revenue and Support

Revenue Composition

Contributions and Grants
$14,897
Program Service Revenue
$173,362
Investment Income
$7
Other Revenue
$89,022
All Other Contributions
$2,821
Change in Net Assets
$12,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,429
Other Expenses$98,929
Grants and Similar Amounts Paid$3,225
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,057--$134,057
Occupancy$39,402$2,915-$42,317
Payroll Taxes$14,061$511-$14,572
Insurance$6,936$4,839-$11,775
Payments to Affiliates-$11,231-$11,231
Benefits to Members$9,027--$9,027
Fees for Services Accounting$3,275$3,100-$6,375
Current Officers, Directors, Trustees, and Key Employees-$4,800-$4,800
Conferences and Meetings$3,060--$3,060
Grants to Domestic Orgs$2,825--$2,825
Office Expenses$1,152$508-$1,660
Advertising$36$1,558-$1,594
Grants to Domestic Individuals$400--$400
Other Expenses$215$0-$215
All Other Expenses-$205-$205
Total Functional Expenses$234,943$29,667$0$264,610
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The post has a general membership body.

Form 990, Part VI, Section A, Line 7A

Each member of the post has one vote and may exercise that vote by attending the monthly post meeting and vote on all business matters at that meeting.

Form 990, Part VI, Section A, Line 7B

All decisions are subject to approval of general membership who are present at each monthly meeting.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by either the finance officer or the commander before they sign the return. The return is available in the legion's office for all members to review if they choose to request a copy for review.

Form 990, Part VI, Section C, Line 19

The organization does not make governing documents, financial statements or any other internal documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
52-0569355
Phone
3013342228
Address
P O BOX 492, OAKLAND, MD 21550

Signing Officer

Name
James Stewart
Title
Commander
Phone
3013342228
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Stewart
Formed
1975
Legal Domicile
Md
Voting Board Members
525
Independent Board Members
525
Employees
18
Volunteers
20

Preparer

Firm
Jeanne C Devine CPA
Address
4 NORTH THIRD STREET, OAKLAND, MD 21550-1322
Preparer
Jeanne C Devine CPA
Phone
3013342359
Supplemental Narrative

Additional Explanations

Part XII, Line 1

The organization maintains inventory, accounts for deferred insurance and the corresponding liability when applicable. Therefore the method of accounting is reported as a hybrid method.

Raw XML Appendix350 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/Form990PartVIISectionAGrp/PersonNm1MICHAEL BOYCE
IRS990/Form990PartVIISectionAGrp/PersonNm2MOSES C MILLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
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IRS990/GrantsToOrganizationsInd00
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE POST HAS A GENERAL MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE POST HAS ONE VOTE AND MAY EXERCISE THAT VOTE BY ATTENDING THE MONTHLY POST MEETING AND VOTE ON ALL BUSINESS MATTERS AT THAT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS ARE SUBJECT TO APPROVAL OF GENERAL MEMBERSHIP WHO ARE PRESENT AT EACH MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY EITHER THE FINANCE OFFICER OR THE COMMANDER BEFORE THEY SIGN THE RETURN. THE RETURN IS AVAILABLE IN THE LEGION'S OFFICE FOR ALL MEMBERS TO REVIEW IF THEY CHOOSE TO REQUEST A COPY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS OR ANY OTHER INTERNAL DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAINTAINS INVENTORY, ACCOUNTS FOR DEFERRED INSURANCE AND THE CORRESPONDING LIABILITY WHEN APPLICABLE. THEREFORE THE METHOD OF ACCOUNTING IS REPORTED AS A HYBRID METHOD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01304494
IRS990/TotalAssetsEOYAmt01317163
IRS990/TotalAssetsGrp/BOYAmt01304494
IRS990/TotalAssetsGrp/EOYAmt01317163
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014897
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029667
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234943
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264610
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IRS990/TotalLiabilitiesEOYAmt05971
IRS990/TotalLiabilitiesGrp/BOYAmt05980
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0234943
IRS990/TotalProgramServiceRevenueAmt0173362
IRS990/TotalReportableCompFromOrgAmt04800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262384
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277288
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01304494
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01317163
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 492
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021550
IRS990/VotingMembersGoverningBodyCnt0525
IRS990/VotingMembersIndependentCnt0525
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03013342228
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROCTOR KILDOW POST 71 INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0520569355
ReturnHeader/Filer/PhoneNum03013342228
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 492
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E2346EDC9F3DFD384BAFD35DC7DEAC5EDC6F70D9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.236.88.165
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm017:12:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472561852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEANNE C DEVINE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04 NORTH THIRD STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0215501322
ReturnHeader/PreparerPersonGrp/PhoneNum03013342359
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNE C DEVINE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-14T16:14:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.46$0.02$1.44$0.38$0.36$0.01
2023Summary only. Only limited summary data is available for this year.$1.44$0.01$1.43$0.36$0.36$0.00
2022Summary only. Only limited summary data is available for this year.$1.44$0.01$1.43$0.33$0.36$0.03
2021Summary only. Only limited summary data is available for this year.$1.47$0.01$1.46$0.43$0.29$0.14
2020Summary only. Only limited summary data is available for this year.$1.36$0.04$1.32$0.23$0.22$0.01
2019Summary only. Only limited summary data is available for this year.$1.31$0.01$1.30$0.29$0.31$0.02
2018Summary only. Only limited summary data is available for this year.$1.33$0.01$1.32$0.30$0.29$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.01$1.31$0.28$0.26$0.01
2016Summary only. Only limited summary data is available for this year.$1.30$0.01$1.30$0.28$0.26$0.02
2015Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.24$0.23$0.01
2014Summary only. Only limited summary data is available for this year.$1.28$0.00$1.27$0.23$0.19$0.04
2013Summary only. Only limited summary data is available for this year.$1.24$0.01$1.23$0.23$0.19$0.04
2012Summary only. Only limited summary data is available for this year.$1.20$0.01$1.20$0.19$0.16$0.03
2011Summary only. Only limited summary data is available for this year.$1.18$0.01$1.17$0.11$0.09$0.02
2010Summary only. Only limited summary data is available for this year.$1.72$0.56$1.15$0.07$0.09$0.01