Civic Intelligence

American Legion Post 275 Glenarden

990 • Fiscal year 2014 • EIN 52-6078030

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 15, 2015

Refreshing map…

8201 Martin Luther King Jr HwyGlenarden, MD 20706

(301) 772-0275

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

21st percentile

0.00x

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

78th percentile

14%

Higher net margin than 78% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

94th percentile

39%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-55%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,054,496

Up $293,311 (+39%) from 2013

Net Assets

Up

$1,054,496

Up $293,311 (+39%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$398,445

Down $495,795 (-55%) from 2013

Expenses

Down

$342,267

Down $553,704 (-62%) from 2013

Net Income

Up

$56,178

Up $57,909 (+3345%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $856,977Liabilities 2011: $322,853Net Assets 2011: $534,1242011Assets 2012: $761,185Liabilities 2012: $0Net Assets 2012: $761,1852012Assets 2013: $761,185Liabilities 2013: $0Net Assets 2013: $761,1852013Assets 2014: $1,054,496Liabilities 2014: $0Net Assets 2014: $1,054,4962014Assets 2015: $1,060,995Liabilities 2015: $0Net Assets 2015: $1,060,9952015Assets 2016: $1,084,567Liabilities 2016: $0Net Assets 2016: $1,084,5672016Assets 2017: $1,050,995Liabilities 2017: $0Net Assets 2017: $1,050,9952017Assets 2018: $1,086,261Liabilities 2018: $0Net Assets 2018: $1,086,2612018Assets 2019: $846,996Liabilities 2019: $0Net Assets 2019: $846,9962019

Highlighted filing

2014

Assets$1,054,496
Liabilities$0
Net Assets$1,054,496

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $778,6272011Expenses 2012: $714,3962012Revenue 2013: $894,240Expenses 2013: $895,971Net Income 2013: -$1,7312013Revenue 2014: $398,445Expenses 2014: $342,267Net Income 2014: $56,1782014Revenue 2015: $586,564Expenses 2015: $375,249Net Income 2015: $211,3152015Revenue 2016: $243,938Expenses 2016: $207,298Net Income 2016: $36,6402016Revenue 2017: $657,033Expenses 2017: $625,645Net Income 2017: $31,3882017Revenue 2018: $390,403Expenses 2018: $355,137Net Income 2018: $35,2662018Revenue 2019: $370,737Expenses 2019: $357,286Net Income 2019: $13,4512019

Highlighted filing

2014

Revenue$398,445
Expenses$342,267
Net Income$56,178
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 15, 2015
Return Version
2014v5.0
Gross Receipts
$398,445
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$763,844$1,054,496▲ $290,652
Land, Buildings, and Equipment, Net$761,185$1,050,995▲ $289,810
Cash and Non-Interest-Bearing Accounts$2,659$3,501▲ $842
Total Assets$763,844$1,054,496▲ $290,652
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$763,844$1,054,496▲ $290,652
Total Liabilities and Net Assets / Fund Balance$763,844$1,054,496▲ $290,652

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,050,995-$1,050,995
Compensation and Service Providers

Board Members and Trustees

NameTitle
John Nixon1st Vice Commander
Chester Crews2nd Vice Commander
Felicia PowellAdjutant
Larry JacksonChaplin
Cassandra BelfieldCommander
Gloria HarrisFinance Officer
Willie MaxentHistorian
Frank PorterJudge Advocate
Amos Benefield JrSergeant at Arms
Laverne LoweryService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,470
Program Service Revenue
$373,539
Investment Income
$0
Other Revenue
$10,436
Change in Net Assets
$56,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$82,793
Benefits to Members---$30,048
Insurance---$16,035
Depreciation Depletion---$11,713
Fees for Services Other---$11,517
Other Expenses$42,816$9,060-$9,060
Total Functional Expenses$0$0$0$342,267
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

The organization charter and bylaws were revised during the year to update them in conformance with the department of maryland documents.

Members or stockholder classes and rights Part VI line 6

The organization has members. There is no stock issued and thus no stockholders. Classes of membership are regular, life, and paid-up-for-life. The rights and benefits for each class is the same.

Member election for additional members Part VI line 7A

All members have the right to vote in the election of officers and other representatives for the organization.

Governing body decisions Part VI line 7B

The decisions of the executive committee are presented to the membership at the regular monthly meetings to be voted on.

Form 990 governing body review Part VI line 11

The form 990 was presented to the commander, finance officer and judge advocate for review before finalizing and filing.

Conflict of interest policy compliance Part VI line 12C

Through a post governance committee is charged with the annual distribution to and collection of the completed and signed conflict of interest forms, by post officers, members of the post executive committee and post employees.

CEO executive director top management comp Part VI line 15A

This is a non compensated positions.

Governing documents etc available to public Part VI line 19

The post maintains a public inspection file of the key documents. Upon an request from and individual, the post makes the file available to the individual for inspection. When the post website is completed, the information will be made available there.

Filing and Contact Details

Filer

Filer Name
American Legion Post 275 Glenarden
EIN
52-6078030
Address
8201 MARTIN LUTHER KING JR HWY, GLENARDEN, MD 20706

Signing Officer

Name
John Nixon
Title
Commander
Phone
3017720275
Signed
2015-08-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Cassandra Belfield
Formed
1954
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
20

Preparer

Firm
Dsx Tax & Accounting Svcs LLC
Address
5010 SUNNYSIDE AVE STE 305, Beltsville, MD 20705
Preparer
Cleo D Simpson
Phone
2403503639
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

The compensation practices committee has the responsibility in this area. This committee consists, as a minimum, of a majority of the members of the post executive committee with responsibility for determining salaries of post employees, reimbursement of out-of-pocket expenses for post officers and/or members, and for contractual arrangements/payments to contractor's engaged to perform work or provide equipment, services and supplies to the post.

Explanation of other changes in net assets or fund balances Part XI line 9

The adjustment was made to make the amount on page 12 line 6 agree with the amount on page 11 line 33 and page 1 line 22.

List of other expenses Part IX line 24E

These expenses are overflow. They are shown in a supporting overflow schedule identified as part ix line 24f.

Raw XML Appendix358 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/TitleTxt41ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt52ND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SERVICE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAPLIN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CHARTER AND BYLAWS WERE REVISED DURING THE YEAR TO UPDATE THEM IN CONFORMANCE WITH THE DEPARTMENT OF MARYLAND DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS. THERE IS NO STOCK ISSUED AND THUS NO STOCKHOLDERS. CLASSES OF MEMBERSHIP ARE REGULAR, LIFE, AND PAID-UP-FOR-LIFE. THE RIGHTS AND BENEFITS FOR EACH CLASS IS THE SAME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS HAVE THE RIGHT TO VOTE IN THE ELECTION OF OFFICERS AND OTHER REPRESENTATIVES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DECISIONS OF THE EXECUTIVE COMMITTEE ARE PRESENTED TO THE MEMBERSHIP AT THE REGULAR MONTHLY MEETINGS TO BE VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 WAS PRESENTED TO THE COMMANDER, FINANCE OFFICER AND JUDGE ADVOCATE FOR REVIEW BEFORE FINALIZING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THROUGH A POST GOVERNANCE COMMITTEE IS CHARGED WITH THE ANNUAL DISTRIBUTION TO AND COLLECTION OF THE COMPLETED AND SIGNED CONFLICT OF INTEREST FORMS, BY POST OFFICERS, MEMBERS OF THE POST EXECUTIVE COMMITTEE AND POST EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THIS IS A NON COMPENSATED POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE POST MAINTAINS A PUBLIC INSPECTION FILE OF THE KEY DOCUMENTS. UPON AN REQUEST FROM AND INDIVIDUAL, THE POST MAKES THE FILE AVAILABLE TO THE INDIVIDUAL FOR INSPECTION. WHEN THE POST WEBSITE IS COMPLETED, THE INFORMATION WILL BE MADE AVAILABLE THERE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE COMPENSATION PRACTICES COMMITTEE HAS THE RESPONSIBILITY IN THIS AREA. THIS COMMITTEE CONSISTS, AS A MINIMUM, OF A MAJORITY OF THE MEMBERS OF THE POST EXECUTIVE COMMITTEE WITH RESPONSIBILITY FOR DETERMINING SALARIES OF POST EMPLOYEES, REIMBURSEMENT OF OUT-OF-POCKET EXPENSES FOR POST OFFICERS AND/OR MEMBERS, AND FOR CONTRACTUAL ARRANGEMENTS/PAYMENTS TO CONTRACTOR'S ENGAGED TO PERFORM WORK OR PROVIDE EQUIPMENT, SERVICES AND SUPPLIES TO THE POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ADJUSTMENT WAS MADE TO MAKE THE AMOUNT ON PAGE 12 LINE 6 AGREE WITH THE AMOUNT ON PAGE 11 LINE 33 AND PAGE 1 LINE 22.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THESE EXPENSES ARE OVERFLOW. THEY ARE SHOWN IN A SUPPORTING OVERFLOW SCHEDULE IDENTIFIED AS PART IX LINE 24F.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10List of other expenses Part IX line 24e
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0763844
IRS990/TotalAssetsEOYAmt01054496
IRS990/TotalAssetsGrp/BOYAmt0763844
IRS990/TotalAssetsGrp/EOYAmt01054496
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014470
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0342267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0763844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01054496
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0373539
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0383975
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0398445
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0763844
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01054496
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN NIXON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03017720275
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 275 GLENARDEN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0526078030
ReturnHeader/Filer/USAddress/AddressLine1Txt08201 MARTIN LUTHER KING JR HWY
ReturnHeader/Filer/USAddress/CityNm0GLENARDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020706
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900773017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DSX TAX & ACCOUNTING SVCS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05010 SUNNYSIDE AVE STE 305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Beltsville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020705
ReturnHeader/PreparerPersonGrp/PhoneNum02403503639
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLEO D SIMPSON
ReturnHeader/ReturnTs02015-08-16T16:22:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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