Civic Intelligence

Amvets Ladies National Auxiliary

990 • Fiscal year 2014 • EIN 53-0243571

Sep 01, 2013 to Aug 31, 2014 • Filed on Mar 02, 2015

4647 Forbes Blvd20706

(502) 538-6862

Siviq Scores

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

Liabilities / Assets

70th percentile

0.06x

Higher debt load relative to assets than 70% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.06x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

64th percentile

7.0%

Higher net margin than 64% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

87th percentile

12%

Faster asset growth than 87% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

4.1%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Flat

$568,672

Flat from 2014

Net Assets

Flat

$534,992

Flat from 2014

Liabilities

Flat

$33,680

Flat from 2014

Revenue

Flat

$574,107

Flat from 2014

Expenses

Flat

$534,162

Flat from 2014

Net Income

Flat

$39,945

Flat from 2014

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: $461,047Liabilities 2011: $125,647Net Assets 2011: $335,4002011Assets 2012: $496,381Liabilities 2012: $17,758Net Assets 2012: $478,6232012Assets 2013: $507,603Liabilities 2013: $12,556Net Assets 2013: $495,0472013Assets 2014: $568,672Liabilities 2014: $33,680Net Assets 2014: $534,9922014Assets 2014: $568,672Liabilities 2014: $33,680Net Assets 2014: $534,9922014Assets 2015: $577,688Liabilities 2015: $13,703Net Assets 2015: $563,9852015Assets 2016: $633,586Liabilities 2016: $9,703Net Assets 2016: $623,8832016Assets 2017: $649,509Liabilities 2017: $13,833Net Assets 2017: $635,6762017Assets 2018: $734,220Liabilities 2018: $16,463Net Assets 2018: $717,7572018Assets 2020: $967,670Liabilities 2020: $54,594Net Assets 2020: $913,0762020Assets 2021: $1,192,641Liabilities 2021: $22,358Net Assets 2021: $1,170,2832021Assets 2022: $1,149,521Liabilities 2022: $17,363Net Assets 2022: $1,132,1582022Assets 2023: $1,334,448Liabilities 2023: $105,450Net Assets 2023: $1,228,9982023

Highlighted filing

2014

Assets$568,672
Liabilities$33,680
Net Assets$534,992

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $513,973Expenses 2011: $524,043Net Income 2011: -$10,0702011Revenue 2012: $529,516Expenses 2012: $469,349Net Income 2012: $60,1672012Expenses 2013: $467,4202013Revenue 2014: $574,107Expenses 2014: $534,162Net Income 2014: $39,9452014Revenue 2014: $574,107Expenses 2014: $534,162Net Income 2014: $39,9452014Revenue 2015: $583,916Expenses 2015: $526,541Net Income 2015: $57,3752015Revenue 2016: $586,634Expenses 2016: $539,915Net Income 2016: $46,7192016Revenue 2017: $589,276Expenses 2017: $602,164Net Income 2017: -$12,8882017Revenue 2018: $643,925Expenses 2018: $573,173Net Income 2018: $70,7522018Revenue 2020: $610,592Expenses 2020: $479,286Net Income 2020: $131,3062020Revenue 2021: $597,186Expenses 2021: $454,513Net Income 2021: $142,6732021Revenue 2022: $714,778Expenses 2022: $642,487Net Income 2022: $72,2912022Revenue 2023: $704,315Expenses 2023: $621,175Net Income 2023: $83,1402023

Highlighted filing

2014

Revenue$574,107
Expenses$534,162
Net Income$39,945
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Mar 2, 2015
Return Version
2013v4.0
Gross Receipts
$576,728
Mission and Program Overview

Mission

To attend to veteran affairs and rehabiliation, the care and protection of the children of veterans, and to perserve the memories and incidents of participation in the great wars.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$351,149$383,710▲ $32,561
Cash and Non-Interest-Bearing Accounts$86,947$134,971▲ $48,024
Prepaid Expenses and Deferred Charges$31,814$26,120▼ $5,694
Land, Buildings, and Equipment, Net$33,322$21,022▼ $12,300
Inventories for Sale or Use$2,496$1,528▼ $968
Accounts Receivable$1,874$1,321▼ $553
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$507,603$568,672▲ $61,069
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$6,556$25,680▲ $19,124
Other Liabilities$6,000$8,000▲ $2,000
Total Liabilities$12,556$33,680▲ $21,124
Net Assets / Fund Balance
Unrestricted Net Assets$418,276$451,619▲ $33,343
Temporarily Rstr Net Assets$76,771$83,373▲ $6,602
Total Net Assets Fund Balance$495,047$534,992▲ $39,945
Total Liabilities and Net Assets / Fund Balance$507,603$568,672▲ $61,069

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,042$196,540$215,582
Other Land Buildings$806$3,137$3,943
Leasehold Improvements$1,174$590$1,764
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sylvia W RowlandPresident
Evelyn R McelvinVice President
Kathryn BerningVice President
Marvell RuppelVice President
Barbara GuthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$536,702
Program Service Revenue
$0
Investment Income
$36,698
Other Revenue
$707
All Other Contributions
$152,663
Change in Net Assets
$39,945

Audited Revenue Reconciliation

Revenue per Audited Statements
$574,107
Total Revenue per Audited Statements
$574,107
Total Revenue per Form 990
$574,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,923
Salaries, Compensation, and Employee Benefits$160,952
Grants and Similar Amounts Paid$138,287
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$130,287
Other Salaries and Wages---$126,066
Conferences and Meetings---$80,450
Other Employee Benefits---$22,761
Other Expenses---$15,456
Depreciation Depletion---$14,535
Payroll Taxes---$10,863
All Other Expenses---$10,279
Fees for Services Accounting---$9,500
Grants to Domestic Individuals---$8,000
Insurance---$5,868
Office Expenses---$4,294
Fees for Service Investment Mgmnt Fees---$4,116
Travel---$3,026
Occupancy---$1,336
Pension Plan Contributions---$1,262
Advertising---$64
Total Functional Expenses$0$0$0$534,162

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$534,162
Total Expenses per Audited Statements$534,162
Total Expenses per Form 990$534,162
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
38-2370342--For General Operating Expenses$39,655
62-0646012--For General Operating Expenses$35,213
95-1642393--For General Operating Expenses$25,920
23-1657857--For General Operating Expenses.$12,677
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Donations Payable$8,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Auxillary has 39,913 members. Members pay dues to the auxillary through individual state departments.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy is furnished to all members of the organization's governing body at the officer's meeting. Discussion is faciliated by the treasurer.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents available upon request.

Filing and Contact Details

Filer

EIN
53-0243571
Phone
5025386862

Signing Officer

Name
Barbara Guth
Title
Treasurer
Signed
2015-03-02
Discuss with paid preparer
Yes

Organization Details

Formed
1946
Legal Domicile
Md
Voting Board Members
20
Independent Board Members
19
Employees
4
Volunteers
22,169

Preparer

Preparer
Forooz Smalley
Phone
4232467310
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The organization has not changed either its oversight or selection process during the tax year.

Raw XML AppendixShowing 400 of 411 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/TitleTxt4Vice President
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2FOR GENERAL OPERATING EXPENSES
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10FREEDOMS FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11JOHN TRACY CLINIC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12PAWS WITH A CAUSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13ST JUDE CHILDRENS
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHEDULE I, PART 1, LINE 2: AMVETS HAS ADOPTED SEVERAL CHARITIES TO SUPORT AS NATIONAL PROGRAMS. ALL FUNDS COLLECTED AND CONTRIBUTED BY LOCAL CHAPTERS ARE PASSED ON TO THESE CHARITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AUXILLARY HAS 39,913 MEMBERS. MEMBERS PAY DUES TO THE AUXILLARY THROUGH INDIVIDUAL STATE DEPARTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY IS FURNISHED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY AT THE OFFICER'S MEETING. DISCUSSION IS FACILIATED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2: Change of Oversight or Selection Process
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IRS990/WebsiteAddressTxt0www.amvetsaux.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA GUTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMVETS LADIES NATIONAL AUXILIARY
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ReturnHeader/Filer/EIN0530243571
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Fortner Smalley PLLC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.33$0.11$1.23$0.70$0.62$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.02$1.13$0.71$0.64$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.02$1.17$0.60$0.45$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.05$0.91$0.61$0.48$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.02$0.72$0.64$0.57$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.01$0.64$0.59$0.60$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$0.59$0.54$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.56$0.58$0.53$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.53$0.57$0.53$0.04
2014Summary only. Only limited summary data is available for this year.$0.57$0.03$0.53$0.57$0.53$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.47
2012Summary only. Only limited summary data is available for this year.$0.50$0.02$0.48$0.53$0.47$0.06
2011Summary only. Only limited summary data is available for this year.$0.46$0.13$0.34$0.51$0.52$0.01