Civic Intelligence

American Legion Post 275 Glenarden

990 • Fiscal year 2017 • EIN 52-6078030

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

25th percentile

0.00x

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

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

Liabilities / Revenue

25th percentile

0.00x

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

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

Net Margin

56th percentile

4.8%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

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

Asset Growth

25th percentile

-3.1%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

95th percentile

169%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Down

$1,050,995

Down $33,572 (-3.1%) from 2016

Net Assets

Down

$1,050,995

Down $33,572 (-3.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$657,033

Up $413,095 (+169%) from 2016

Expenses

Up

$625,645

Up $418,347 (+202%) from 2016

Net Income

Down

$31,388

Down $5,252 (-14%) from 2016

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

2017

Assets$1,050,995
Liabilities$0
Net Assets$1,050,995

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

2017

Revenue$657,033
Expenses$625,645
Net Income$31,388
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$657,033
Mission and Program Overview

Mission

VETERANS ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,050,995$1,050,995→ $0
Rtn Earn Endowment Incm Other Fnds$1,084,567$1,050,995▼ $33,572
Cash and Non-Interest-Bearing Accounts$33,572--
Total Assets$1,084,567$1,050,995▼ $33,572
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,084,567$1,050,995▼ $33,572
Total Liabilities and Net Assets / Fund Balance$1,084,567$1,050,995▼ $33,572

Asset Categories

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

Board Members and Trustees

NameTitle
Chester Crews1st Vice Commander
Clarence Gatling2nd Vice Commander
Felicia PowellAdjutant
Loretta Washington-hustonChaplin
John NixonCommander
Roger LoweryFinance Officer
Anthony MckinneyHistorian
Stanley ShawJudge Advocate
Ryland AlstonSergeant at Arms
Debra TalleyService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,551
Program Service Revenue
$635,482
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$31,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$457,034
Salaries, Compensation, and Employee Benefits$146,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$146,170
All Other Expenses---$112,507
Benefits to Members---$22,441
Insurance---$19,745
Depreciation Depletion---$11,437
Other Expenses$139,677$7,695-$7,695
Fees for Services Other---$5,331
Total Functional Expenses$0$0$0$625,645
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
No
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

Members or stockholder classes and rights Part VI line 6

The organization has members. These members elect officers through a general election.

Member election for additional members Part VI line 7A

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. 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.

Form 990 availability to public Part VI line 18

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 contractors engaged to perform work or provide equipment, services and supplies to the post. 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.

Governing documents etc available to public Part VI line 19

Other governing organization documents are made available to the public upon request.

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
3019086105
Signed
2018-11-15
Discuss with paid preparer
No

Organization Details

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

Preparer

Firm
Dsx Tax & Accounting Services LLC
Address
6723 CHILLUM MANOR RD, HYATTSVILLE, MD 20783-3011
Preparer
Cleo D Simpson
Phone
2403503639
Supplemental Narrative

Additional Explanations

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 10 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 shown in an overflow statement shown as part ix line 24f

Raw XML Appendix345 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/TitleTxt1FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2JUDGE ADVOCATE
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
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 HAS MEMBERS. THESE MEMBERS ELECT OFFICERS THROUGH A GENERAL ELECTION.
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. ALL MEMBERS HAVE THE RIGHT TO VOTE IN THE ELECTION OF OFFICERS AND OTHER REPRESENTATIVES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE EXECUTIVE COMMITTEE ARE PRESENTED TO THE MEMBERSHIP AT THE REGULAR MONTHLY MEETINGS TO BE VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS PRESENTED TO THE COMMANDER, FINANCE OFFICER AND JUDGE ADVOCATE FOR REVIEW BEFORE FINALIZING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THROUGH 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/ExplanationTxt5THIS IS A NON COMPENSATED POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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 CONTRACTORS ENGAGED TO PERFORM WORK OR PROVIDE EQUIPMENT, SERVICES AND SUPPLIES TO THE POST. 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER GOVERNING ORGANIZATION DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ADJUSTMENT WAS MADE TO MAKE THE AMOUNT ON PAGE 12 LINE 10 AGREE WITH THE AMOUNT ON PAGE 11 LINE 33 AND PAGE 1 LINE 22.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THESE EXPENSES ARE SHOWN IN AN OVERFLOW STATEMENT SHOWN AS PART IX LINE 24F
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01084567
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01050995
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0635482
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0657033
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01084567
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01050995
IRS990/TotReportableCompRltdOrgAmt00
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN NIXON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03019086105
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 275 GLENARDEN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
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ReturnHeader/Filer/USAddress/AddressLine1Txt08201 MARTIN LUTHER KING JR HWY
ReturnHeader/Filer/USAddress/CityNm0GLENARDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020706
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0196679D129460B5495EFE1BD87F2EFEA7454D584
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0196679D129460B5495EFE1BD87F2EFEA7454D584
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId02701612018319aneu3lb
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.28.185.208
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTm018:04:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900773017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DSX TAX & ACCOUNTING SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06723 CHILLUM MANOR RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HYATTSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0207833011
ReturnHeader/PreparerPersonGrp/PhoneNum02403503639
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLEO D SIMPSON
ReturnHeader/ReturnTs02018-11-15T17:48:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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