Civic Intelligence

John R Dodgen American Legion Post 264 Inc

990 • Fiscal year 2015 • EIN 58-1136669

Aug 01, 2014 to Jul 31, 2015 • Filed on Aug 24, 2015

PO Box 265Mableton, GA 30126

(770) 214-0777

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.03x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.07x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

39th percentile

-2.1%

Higher net margin than 39% of similar nonprofits.

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

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.

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

Asset Growth

23rd percentile

-7.2%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2015

Revenue Growth

40th percentile

-4.2%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2015

Assets

Down

$114,002

Down $18,332 (-14%) from 2013

Net Assets

Down

$110,429

Down $13,953 (-11%) from 2013

Liabilities

Down

$3,573

Down $4,379 (-55%) from 2013

Revenue

$54,920

No earlier filing loaded for comparison.

Expenses

Down

$56,052

Down $4,944 (-8.1%) from 2013

Net Income

-$1,132

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $157,035Liabilities 2010: $2,8712010Assets 2011: $153,683Liabilities 2011: $3,300Net Assets 2011: $150,3832011Assets 2012: $132,502Liabilities 2012: $6,476Net Assets 2012: $126,0262012Assets 2013: $132,334Liabilities 2013: $7,952Net Assets 2013: $124,3822013Assets 2015: $114,002Liabilities 2015: $3,573Net Assets 2015: $110,4292015Assets 2016: $111,497Liabilities 2016: $8,571Net Assets 2016: $102,9262016Assets 2017: $61,728Liabilities 2017: $1,715Net Assets 2017: $60,0132017Assets 2018: $95,386Liabilities 2018: $6,909Net Assets 2018: $88,4772018Assets 2019: $175,633Liabilities 2019: $10,466Net Assets 2019: $165,1672019Assets 2020: $250,662Liabilities 2020: $58,485Net Assets 2020: $192,1772020Assets 2021: $311,033Liabilities 2021: $47,116Net Assets 2021: $263,9172021Assets 2022: $304,470Liabilities 2022: $15,137Net Assets 2022: $289,3332022Assets 2023: $306,952Liabilities 2023: $4,439Net Assets 2023: $302,5132023Assets 2024: $212,353Liabilities 2024: $0Net Assets 2024: $212,3532024

Highlighted filing

2015

Assets$114,002
Liabilities$3,573
Net Assets$110,429

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $68,670Expenses 2010: $75,590Net Income 2010: -$6,9202010Revenue 2011: $71,672Expenses 2011: $62,946Net Income 2011: $8,7262011Revenue 2012: $62,403Expenses 2012: $61,426Net Income 2012: $9772012Expenses 2013: $60,9962013Revenue 2015: $54,920Expenses 2015: $56,052Net Income 2015: -$1,1322015Revenue 2016: $70,027Expenses 2016: $68,165Net Income 2016: $1,8622016Revenue 2017: $156,924Expenses 2017: $125,382Net Income 2017: $31,5422017Revenue 2018: $188,544Expenses 2018: $152,938Net Income 2018: $35,6062018Revenue 2019: $256,440Expenses 2019: $182,790Net Income 2019: $73,6502019Revenue 2020: $178,786Expenses 2020: $153,560Net Income 2020: $25,2262020Revenue 2021: $197,473Expenses 2021: $141,073Net Income 2021: $56,4002021Revenue 2022: $399,937Expenses 2022: $256,961Net Income 2022: $142,9762022Revenue 2023: $344,173Expenses 2023: $333,816Net Income 2023: $10,3572023Revenue 2024: $443,035Expenses 2024: $104,898Net Income 2024: $338,1372024

Highlighted filing

2015

Revenue$54,920
Expenses$56,052
Net Income-$1,132
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Aug 24, 2015
Return Version
2014v5.0
Gross Receipts
$228,894
Mission and Program Overview

Mission

Community services to veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$116,023$110,429▼ $5,594
Land, Buildings, and Equipment, Net$96,877$94,135▼ $2,742
Cash and Non-Interest-Bearing Accounts$9,622$12,214▲ $2,592
Savings and Temporary Cash Investments$10,041$3,843▼ $6,198
Inventories for Sale or Use$3,810$3,810→ $0
Prepaid Expenses and Deferred Charges$393--
Total Assets$120,743$114,002▼ $6,741
Liabilities
Other Liabilities$4,720$3,573▼ $1,147
Total Liabilities$4,720$3,573▼ $1,147
Net Assets / Fund Balance
Total Net Assets Fund Balance$116,023$110,429▼ $5,594
Total Liabilities and Net Assets / Fund Balance$120,743$114,002▼ $6,741

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$181,420-
Other Land Buildings$24,275$36,309-
Land$35,254--
Equipment$11,693$52,046-
Leasehold Improvements$22,913$33,191-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles PriceCommander
Harry RayFinancial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,338
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$51,573
All Other Contributions
$535
Change in Net Assets
$-1,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,171
Grants and Similar Amounts Paid$4,881
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$17,501-$17,501
Fees for Services Accounting-$5,963-$5,963
Grants to Domestic Orgs$4,881--$4,881
All Other Expenses-$4,207-$4,207
Insurance-$2,608-$2,608
Depreciation Depletion-$2,004-$2,004
Other Expenses-$1,355-$1,355
Office Expenses-$1,141-$1,141
Conferences and Meetings-$1,089-$1,089
Advertising-$792-$792
Total Functional Expenses$4,881$51,171$0$56,052
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$219,296
Gaming Direct Expenses$170,317
Fundraising Gross Income$6,251
Fundraising Direct Expenses$3,657
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$2,278
Due to Al Auxiliary$1,295
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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

Members consist of veterans from various armed forces of the united states

Member election for additional members Part VI line 7A

A general meeting is held monthly to update members on a variety of issues. At the annual meeting, voting members will elect new members to the governing body.

Governing body decisions Part VI line 7B

Voting members are allowed to vote on issues at the monthly general meetings andto elect members to the governing body at the annual meeting.

Form 990 governing body review Part VI line 11

Currently, the entire governing body does not review the completed form 990 prior to filing. However, prior to filing, an officer will review all statements and supporting schedules before signing the completed form 990.

Conflict of interest policy compliance Part VI line 12C

The american legion department of georgia is currently drafting written policies and procedures, including conflict of interest, whistleblower, and document retention and destruction.once adopted by the american legion department of georgia, the american legion post 264 will adopt these policies.

Governing documents etc available to public Part VI line 19

The organization does not make it's governing documents or financial statements available to the public. The organization's form 990's are available for public inspection upon written request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 264
EIN
58-1136669
Address
PO Box 265, Mableton, GA 30126

Signing Officer

Name
Charles N Price
Title
Commander
Phone
7702140777
Signed
2015-08-24
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
2

Preparer

Firm
Joyce Pike Sparks EA
Address
PO Box 747, Lithia Springs, GA 30122
Preparer
Daryl R Schmitt
Phone
7709489690
Supplemental Narrative

Additional Explanations

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

990-t net operating loss $(4,416)

Raw XML Appendix347 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS CONSIST OF VETERANS FROM VARIOUS ARMED FORCES OF THE UNITED STATES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A GENERAL MEETING IS HELD MONTHLY TO UPDATE MEMBERS ON A VARIETY OF ISSUES. AT THE ANNUAL MEETING, VOTING MEMBERS WILL ELECT NEW MEMBERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOTING MEMBERS ARE ALLOWED TO VOTE ON ISSUES AT THE MONTHLY GENERAL MEETINGS ANDTO ELECT MEMBERS TO THE GOVERNING BODY AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CURRENTLY, THE ENTIRE GOVERNING BODY DOES NOT REVIEW THE COMPLETED FORM 990 PRIOR TO FILING. HOWEVER, PRIOR TO FILING, AN OFFICER WILL REVIEW ALL STATEMENTS AND SUPPORTING SCHEDULES BEFORE SIGNING THE COMPLETED FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AMERICAN LEGION DEPARTMENT OF GEORGIA IS CURRENTLY DRAFTING WRITTEN POLICIES AND PROCEDURES, INCLUDING CONFLICT OF INTEREST, WHISTLEBLOWER, AND DOCUMENT RETENTION AND DESTRUCTION.ONCE ADOPTED BY THE AMERICAN LEGION DEPARTMENT OF GEORGIA, THE AMERICAN LEGION POST 264 WILL ADOPT THESE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAKE IT'S GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S FORM 990'S ARE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6990-T NET OPERATING LOSS $(4,416)
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/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0120743
IRS990/TotalAssetsEOYAmt0114002
IRS990/TotalAssetsGrp/BOYAmt0120743
IRS990/TotalAssetsGrp/EOYAmt0114002
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03338
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051171
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04881
IRS990/TotalFunctionalExpensesGrp/TotalAmt056052
IRS990/TotalGrossUBIAmt02594
IRS990/TotalLiabilitiesBOYAmt04720
IRS990/TotalLiabilitiesEOYAmt03573
IRS990/TotalLiabilitiesGrp/BOYAmt04720
IRS990/TotalLiabilitiesGrp/EOYAmt03573
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0116023
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110429
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04881
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048988
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054920
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02594
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0120743
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0114002
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES N PRICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07702140777
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 264
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0581136669
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 265
ReturnHeader/Filer/USAddress/CityNm0Mableton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030126
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582154930
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Joyce Pike Sparks EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 747
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lithia Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030122
ReturnHeader/PreparerPersonGrp/PhoneNum07709489690
ReturnHeader/PreparerPersonGrp/PreparationDt02015-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daryl R Schmitt
ReturnHeader/ReturnTs02015-09-09T21:28:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-08-01
ReturnHeader/TaxPeriodEndDt02015-07-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$4.43$1.05$3.38
2023Detailed filing. Detailed filing data is available for this year.$3.07$0.04$3.03$3.44$3.34$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.15$2.89$4.00$2.57$1.43
2021Detailed filing. Detailed filing data is available for this year.$3.11$0.47$2.64$1.97$1.41$0.56
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.58$1.92$1.79$1.54$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.10$1.65$2.56$1.83$0.74
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.07$0.88$1.89$1.53$0.36
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.60$1.57$1.25$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.09$1.03$0.70$0.68$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$0.55$0.56$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.08$1.24$0.61
2012Summary only. Only limited summary data is available for this year.$1.33$0.06$1.26$0.62$0.61$0.01
2011Summary only. Only limited summary data is available for this year.$1.54$0.03$1.50$0.72$0.63$0.09
2010Summary only. Only limited summary data is available for this year.$1.57$0.03$0.69$0.76$0.07