Civic Intelligence

American Legion Post 62

990 • Fiscal year 2014 • EIN 57-6071907

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 12, 2015

Organization ProfileN/A
PO Box 278Bonneau, SC 29431

(563) 387-8900

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

48th percentile

0.00x

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-668%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

51st percentile

-0.4%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

36th percentile

-8.0%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$288,663

Down $1,254 (-0.4%) from 2013

Net Assets

Down

$288,663

Down $1,254 (-0.4%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin1st percentile

Revenue

Down

$3,295

Down $288 (-8.0%) from 2013

Expenses

Up

$25,318

Up $20,277 (+402%) from 2013

Net Income

Down

-$22,023

Down $20,565 (-1410%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$400K$300K$200K$100K$0Assets 2012: $291,375Net Assets 2012: $291,3752012Assets 2013: $289,917Liabilities 2013: $0Net Assets 2013: $289,9172013Assets 2014: $288,663Liabilities 2014: $0Net Assets 2014: $288,6632014Assets 2018: $322,606Liabilities 2018: $0Net Assets 2018: $322,6062018

Highlighted filing

2014

Assets$288,663
Liabilities$0
Net Assets$288,663
Open 2014 Filing

Operations Trend

Revenue Growth36th percentile

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

$100K$50K$0-$50KRevenue 2012: $4,194Expenses 2012: $6,528Net Income 2012: -$2,3342012Revenue 2013: $3,583Expenses 2013: $5,041Net Income 2013: -$1,4582013Revenue 2014: $3,295Expenses 2014: $25,318Net Income 2014: -$22,0232014Revenue 2018: $59,922Expenses 2018: $4,759Net Income 2018: $55,1632018

Highlighted filing

2014

Revenue$3,295
Expenses$25,318
Net Income-$22,023
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 12, 2015
Return Version
2014v5.0
Gross Receipts
$3,295
Mission and Program Overview

Mission

The primary mission of the organization is to provide service and assistance to members and former members of the armed forces and to sponsor various activities in its community that are of a benefit

The organization provides service and assistance to membersand former members of the armed forces

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$264,414$246,575▼ $17,839
Cash and Non-Interest-Bearing Accounts$25,503$42,088▲ $16,585
Total Assets$289,917$288,663▼ $1,254
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$289,917$288,663▼ $1,254
Total Liabilities and Net Assets / Fund Balance$289,917$288,663▼ $1,254
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Billy BowmanAdjutant
William CuthcePost Commander
Jack RuffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,134
Program Service Revenue
$0
Investment Income
$2,161
Other Revenue
$0
Change in Net Assets
$-22,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$20,000
Other Expenses$5,318
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$20,000--$20,000
Conferences and Meetings$2,425--$2,425
Fees for Services Accounting$1,000--$1,000
Other Expenses$835--$835
Office Expenses$129--$129
Total Functional Expenses$25,318$0$0$25,318
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sumpter Free CliSaint Steph, SC-Add Buildi$20,000
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
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post 62
EIN
57-6071907
Phone
5633878900
Address
PO BOX 278, BONNEAU, SC 29431

Signing Officer

Name
Jack Ruff
Title
Treasurer
Signed
2015-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William C Cutchens
Formed
2001
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Jackson Tax Service LLC
Address
769 ROYLE RD, LADSON, SC 29456
Preparer
Ann B Jackson
Phone
8438733742
Supplemental Narrative

Additional Explanations

990 Part 3 Line 1

“Statement of program accomplishment”

Raw XML Appendix233 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES SERVICE AND ASSISTANCE TO MEMBERSAND FORMER MEMBERS OF THE ARMED FORCES
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0WILLIAM C CUTCHENS
IRS990/BooksInCareOfDetail/PhoneNum08438254393
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 278
IRS990/BooksInCareOfDetail/USAddress/CityNm0BONNEAU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029431
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt025503
IRS990/CashNonInterestBearingGrp/EOYAmt042088
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02425
IRS990/ConferencesMeetingsGrp/TotalAmt02425
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01134
IRS990/CYGrantsAndSimilarPaidAmt020000
IRS990/CYInvestmentIncomeAmt02161
IRS990/CYOtherExpensesAmt05318
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-22023
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt025318
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03295
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE POST MINISTERS TO ALL VETERANS BY VISITING THEM IN THE HOSPITALS,
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0300
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01000
IRS990/FeesForServicesAccountingGrp/TotalAmt01000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM CUTHCE
IRS990/Form990PartVIISectionAGrp/PersonNm1JACK RUFF
IRS990/Form990PartVIISectionAGrp/PersonNm2BILLY BOWMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0POST COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt020000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03295
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt02161
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02161
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01134
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE PRIMARY MISSION OF THE ORGANIZATION IS TO PROVIDE SERVICE AND ASSISTANCE TO MEMBERS AND FORMER MEMBERS OF THE ARMED FORCES AND TO SPONSOR VARIOUS ACTIVITIES IN ITS COMMUNITY THAT ARE OF A BENEFIT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0289917
IRS990/NetAssetsOrFundBalancesEOYAmt0288663
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0129
IRS990/OfficeExpensesGrp/TotalAmt0129
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0DUES TO STATE LEGION
IRS990/OtherExpensesGrp/Desc1ANNUAL BANQUET
IRS990/OtherExpensesGrp/ProgramServicesAmt0929
IRS990/OtherExpensesGrp/ProgramServicesAmt1835
IRS990/OtherExpensesGrp/TotalAmt0929
IRS990/OtherExpensesGrp/TotalAmt1835
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WILLIAM C CUTCHENS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-22023
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0264414
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0246575
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt020000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ADD BUILDI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SUMPTER FREE CLI
IRS990ScheduleI/RecipientTable/RecipientEIN0271097304
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01083 N STATE HWY 31
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAINT STEPH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029479
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STATEMENT OF PROGRAM ACCOMPLISHMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 PART 3 LINE 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0289917
IRS990/TotalAssetsEOYAmt0288663
IRS990/TotalAssetsGrp/BOYAmt0289917
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01134
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt025318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0300
IRS990/TotalRevenueGrp/ExclusionAmt02161
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0289917
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/CityNm0BONNEAU
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029431
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK RUFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 62
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0576071907
ReturnHeader/Filer/PhoneNum05633878900
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 278
ReturnHeader/Filer/USAddress/CityNm0BONNEAU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029431
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571704901
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0769 ROYLE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LADSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029456
ReturnHeader/PreparerPersonGrp/PhoneNum08438733742
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANN B JACKSON
ReturnHeader/ReturnTs02015-06-12T15:17:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$288,663
Liabilities
$0
Net assets
$288,663
Revenue
$3,295
Expenses
$25,318
Net income
-$22,023
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$0.60$0.05$0.55
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$0.03$0.25$0.22
2013Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$0.04$0.05$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$2.91$0.04$0.07$0.02