Civic Intelligence

American Legion Post 148

990 • Fiscal year 2015 • EIN 54-1207581

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 22, 2016

Organization Profile
27 Colonial AvenueColonial Beach, VA 22443

(804) 224-0718

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

49th percentile

0.00x

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

82nd percentile

21%

Higher net margin than 82% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

97th percentile

$17,700

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

3rd percentile

-44%

Faster asset growth than 3% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

17th percentile

-22%

Faster revenue growth than 17% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$355,900

Down $275,885 (-44%) from 2014

Net Assets

Down

$355,900

Down $275,885 (-44%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin82nd percentile

Revenue

Down

$178,851

Down $51,223 (-22%) from 2014

Expenses

Down

$141,427

Down $27,371 (-16%) from 2014

Net Income

Down

$37,424

Down $23,852 (-39%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$1.0M$500K$0-$500KAssets 2011: $527,821Liabilities 2011: $02011Assets 2012: $112,179Liabilities 2012: $0Net Assets 2012: $112,1792012Assets 2013: $569,809Liabilities 2013: $0Net Assets 2013: $569,8092013Assets 2014: $631,785Liabilities 2014: $0Net Assets 2014: $631,7852014Assets 2015: $355,900Liabilities 2015: $0Net Assets 2015: $355,9002015Assets 2016: $398,092Liabilities 2016: $0Net Assets 2016: $398,0922016Assets 2017: $403,901Liabilities 2017: $0Net Assets 2017: $403,9012017Assets 2018: $420,534Liabilities 2018: $0Net Assets 2018: $420,5342018Assets 2019: $461,527Liabilities 2019: $0Net Assets 2019: $461,5272019Assets 2020: $522,438Liabilities 2020: $1,815Net Assets 2020: $520,6232020Assets 2021: $548,414Liabilities 2021: $0Net Assets 2021: $548,4142021Assets 2022: $817,147Liabilities 2022: $2,878Net Assets 2022: $814,2692022Assets 2023: $993,309Liabilities 2023: $16,261Net Assets 2023: $977,0482023Assets 2024: $917,895Liabilities 2024: -$29,084Net Assets 2024: $946,9792024

Highlighted filing

2015

Assets$355,900
Liabilities$0
Net Assets$355,900
Open 2015 Filing

Operations Trend

Revenue Growth17th percentile

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

$400K$200K$0-$200KRevenue 2011: $109,063Expenses 2011: $70,219Net Income 2011: $38,8442011Revenue 2012: $119,512Expenses 2012: $89,773Net Income 2012: $29,7392012Revenue 2013: $219,903Expenses 2013: $148,783Net Income 2013: $71,1202013Revenue 2014: $230,074Expenses 2014: $168,798Net Income 2014: $61,2762014Revenue 2015: $178,851Expenses 2015: $141,427Net Income 2015: $37,4242015Revenue 2016: $190,407Expenses 2016: $148,215Net Income 2016: $42,1922016Revenue 2017: $172,459Expenses 2017: $166,649Net Income 2017: $5,8102017Revenue 2018: $219,000Expenses 2018: $202,367Net Income 2018: $16,6332018Revenue 2019: $239,315Expenses 2019: $193,682Net Income 2019: $45,6332019Revenue 2020: $188,976Expenses 2020: $115,002Net Income 2020: $73,9742020Revenue 2021: $196,231Expenses 2021: $163,208Net Income 2021: $33,0232021Revenue 2022: $349,901Expenses 2022: $274,710Net Income 2022: $75,1912022Revenue 2023: $316,967Expenses 2023: $367,997Net Income 2023: -$51,0302023Revenue 2024: $280,900Expenses 2024: $343,489Net Income 2024: -$62,5892024

Highlighted filing

2015

Revenue$178,851
Expenses$141,427
Net Income$37,424
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 22, 2016
Return Version
2015v2.1
Gross Receipts
$291,408
Mission and Program Overview

Mission

Support American Legion State and National Programs; Provide financial support to Veterans Organizations, Youth Programs, Scholarships and Community/Civic Organizations; and provide a gathering and socializing place for active military, veterans, and their spouses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$318,477$355,900▲ $37,423
Savings and Temporary Cash Investments$154,808$179,859▲ $25,051
Cash and Non-Interest-Bearing Accounts$81,578$99,326▲ $17,748
Land, Buildings, and Equipment, Net$69,000$72,339▲ $3,339
Inventories for Sale or Use$13,091$4,376▼ $8,715
Total Assets$318,477$355,900▲ $37,423
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$318,477$355,900▲ $37,423
Total Liabilities and Net Assets / Fund Balance$318,477$355,900▲ $37,423

Asset Categories

AssetBook ValueDepreciationBasis
Land$69,000-$69,000
Buildings-$11,414$11,414
Equipment$3,339$4,435$7,774
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Warren ShiffletClubroom ManagerPT$17,700$17,700

Board Members and Trustees

NameTitle
Dale Millan1st Vice Cmdr
James Wells2nd Vice Cmdr
Thomas Pittsley3rd Vice Cmdr
Ron MiluszewskiAdutant
Lloyd EdwardsChaplan and Service Officer
Todd HaydenCommander
Theresa GrayFinancial Officer
Gary StarkeySargeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$7,178
Program Service Revenue
$0
Investment Income
$51
Other Revenue
$171,622
All Other Contributions
$710
Change in Net Assets
$37,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$69,789
Other Expenses$62,202
Grants and Similar Amounts Paid$9,436
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,452--$45,452
Occupancy$31,719--$31,719
Current Officers, Directors, Trustees, and Key Employees$17,700--$17,700
Grants to Domestic Orgs$7,936--$7,936
Payroll Taxes$6,637--$6,637
Payments to Affiliates$4,574--$4,574
Insurance$3,881--$3,881
Office Expenses-$2,958-$2,958
Fees for Services Accounting-$2,462-$2,462
Grants to Domestic Individuals$1,500--$1,500
All Other Expenses-$748-$748
Depreciation Depletion$557--$557
Other Expenses$6,038$195-$195
Fees for Services Other-$88-$88
Total Functional Expenses$134,749$6,678$0$141,427
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$154,867
Gaming Direct Expenses$41,306
Fundraising Gross Income$11,847
Fundraising Direct Expenses$7,026
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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

Members or stockholder classes and rights Part VI line 6

“No stockholders. The Organization is made up of members only.”

Member election for additional members Part VI line 7A

“Officers and Executive Board elected each year by Post membership. All members eligible to run for office and all are provided an opportunity to vote.”

Governing body decisions Part VI line 7B

“Some governing decisions made at the Post level are subject to review and approval by a more senior level within the American Legion hierarchy - District, State, or National levels.”

Form 990 governing body review Part VI line 11

“The Form 990 is reviewed by the Officers of ther Organization at an Executive Board Meeting. At the subsequent regular Post meeting, all members are offered an opportunity to review the filing. Thereafter, it is available for review by any member so requesting.”

Governing documents etc available to public Part VI line 19

“Some governing documents posted in the social hall of the organization building. Other governing and financial documents are maintained in the office and are available for review upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 148
EIN
54-1207581
Address
27 Colonial Avenue, Colonial Beach, VA 22443

Signing Officer

Name
Theresa Gray
Title
Financial Offic
Phone
8042240718
Signed
2016-07-22
Discuss with paid preparer
Yes

Organization Details

Formed
1932
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
50

Preparer

Firm
Patrick H Ward Jr CPA PC
Address
812 Colonial Avenue, Colonial Beach, VA 22443-1902
Preparer
Patrick H Ward Jr
Phone
8042249285
Supplemental Narrative

Additional Explanations

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

“Rounding”

Raw XML Appendix388 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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt011414
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011414
IRS990ScheduleD/EquipmentGrp/BookValueAmt03339
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04435
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07774
IRS990ScheduleD/LandGrp/BookValueAmt069000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt069000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072339
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt041306
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt034552
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0120315
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0154867
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0113561
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt041306
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt041306
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Warren Shifflet
IRS990ScheduleG/GamingManagerServicesProvTxt0Club Manager countsdeposits receipts
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Warren Shifflet
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt027 Colonial Avenue
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Colonial Beach
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd022443
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No stockholders. The Organization is made up of members only.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers and Executive Board elected each year by Post membership. All members eligible to run for office and all are provided an opportunity to vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Some governing decisions made at the Post level are subject to review and approval by a more senior level within the American Legion hierarchy - District, State, or National levels.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is reviewed by the Officers of ther Organization at an Executive Board Meeting. At the subsequent regular Post meeting, all members are offered an opportunity to review the filing. Thereafter, it is available for review by any member so requesting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Some governing documents posted in the social hall of the organization building. Other governing and financial documents are maintained in the office and are available for review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding
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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0318477
IRS990/TotalAssetsEOYAmt0355900
IRS990/TotalAssetsGrp/BOYAmt0318477
IRS990/TotalAssetsGrp/EOYAmt0355900
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07178
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06678
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0134749
IRS990/TotalFunctionalExpensesGrp/TotalAmt0141427
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0318477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0355900
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0134749
IRS990/TotalReportableCompFromOrgAmt017700
IRS990/TotalRevenueGrp/ExclusionAmt08459
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163214
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178851
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0318477
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0355900
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Theresa Gray
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Financial Offic
ReturnHeader/BusinessOfficerGrp/PhoneNum08042240718
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 148
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0541207581
ReturnHeader/Filer/USAddress/AddressLine1Txt027 Colonial Avenue
ReturnHeader/Filer/USAddress/CityNm0Colonial Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022443
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541735353
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Patrick H Ward Jr CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0812 Colonial Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Colonial Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0224431902
ReturnHeader/PreparerPersonGrp/PhoneNum08042249285
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patrick H Ward Jr
ReturnHeader/ReturnTs02016-07-26T14:02:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$355,900
Liabilities
$0
Net assets
$355,900
Revenue
$178,851
Expenses
$141,427
Net income
$37,424
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.18$0.29$9.47$2.81$3.43$0.63
2023Detailed filing. Detailed filing data is available for this year.$9.93$0.16$9.77$3.17$3.68$0.51
2022Detailed filing. Detailed filing data is available for this year.$8.17$0.03$8.14$3.50$2.75$0.75
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$0.00$5.48$1.96$1.63$0.33
2020Detailed filing. Detailed filing data is available for this year.$5.22$0.02$5.21$1.89$1.15$0.74
2019Detailed filing. Detailed filing data is available for this year.$4.62$0.00$4.62$2.39$1.94$0.46
2018Detailed filing. Detailed filing data is available for this year.$4.21$0.00$4.21$2.19$2.02$0.17
2017Detailed filing. Detailed filing data is available for this year.$4.04$0.00$4.04$1.72$1.67$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.98$0.00$3.98$1.90$1.48$0.42
2015Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$1.79$1.41$0.37
2014Summary only. Only limited summary data is available for this year.$6.32$0.00$6.32$2.30$1.69$0.61
2013Summary only. Only limited summary data is available for this year.$5.70$0.00$5.70$2.20$1.49$0.71
2012Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$1.20$0.90$0.30
2011Summary only. Only limited summary data is available for this year.$5.28$0.00$1.09$0.70$0.39
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)19 • <$500k nonprofits