Civic Intelligence

American Legion Post 14

990 • Fiscal year 2017 • EIN 59-0433163

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2017

1520 4th Street NorthSt Petersburg, FL 33704-4412

(727) 894-7320

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.00x

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

64th percentile

8.1%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$12,700

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

71st percentile

6.3%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

5.5%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$222,739

Up $13,279 (+6.3%) from 2016

Net Assets

Up

$222,739

Up $23,558 (+12%) from 2016

Liabilities

Down

$0

Down $10,279 (-100%) from 2016

Revenue

Up

$291,844

Up $15,223 (+5.5%) from 2016

Expenses

Down

$268,286

Down $4,882 (-1.8%) from 2016

Net Income

Up

$23,558

Up $20,105 (+582%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $352,594Liabilities 2011: $11,130Net Assets 2011: $341,4642011Assets 2012: $287,788Liabilities 2012: $7,898Net Assets 2012: $279,8902012Assets 2013: $257,907Liabilities 2013: $23,901Net Assets 2013: $234,0062013Assets 2014: $236,737Liabilities 2014: $24,055Net Assets 2014: $212,6822014Assets 2015: $223,539Liabilities 2015: $27,811Net Assets 2015: $195,7282015Assets 2016: $209,460Liabilities 2016: $10,279Net Assets 2016: $199,1812016Assets 2017: $222,739Liabilities 2017: $0Net Assets 2017: $222,7392017Assets 2018: $229,966Liabilities 2018: $3,394Net Assets 2018: $226,5722018Assets 2019: $207,169Liabilities 2019: $13,825Net Assets 2019: $193,3442019Assets 2020: $218,668Liabilities 2020: $10,200Net Assets 2020: $208,4682020Assets 2021: $212,836Liabilities 2021: $8,666Net Assets 2021: $204,1702021Assets 2022: $225,315Liabilities 2022: $6,090Net Assets 2022: $219,2252022Assets 2023: $308,282Liabilities 2023: $6,090Net Assets 2023: $302,1922023Assets 2024: $371,458Liabilities 2024: $6,090Net Assets 2024: $365,3682024

Highlighted filing

2017

Assets$222,739
Liabilities$0
Net Assets$222,739

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $309,733Expenses 2011: $329,080Net Income 2011: -$19,3472011Revenue 2012: $247,324Expenses 2012: $308,898Net Income 2012: -$61,5742012Expenses 2013: $218,5562013Revenue 2014: $238,212Expenses 2014: $259,536Net Income 2014: -$21,3242014Revenue 2015: $236,801Expenses 2015: $253,755Net Income 2015: -$16,9542015Revenue 2016: $276,621Expenses 2016: $273,168Net Income 2016: $3,4532016Revenue 2017: $291,844Expenses 2017: $268,286Net Income 2017: $23,5582017Revenue 2018: $297,684Expenses 2018: $293,851Net Income 2018: $3,8332018Revenue 2019: $351,045Expenses 2019: $384,273Net Income 2019: -$33,2282019Revenue 2020: $147,569Expenses 2020: $147,839Net Income 2020: -$2702020Revenue 2021: $240,186Expenses 2021: $229,396Net Income 2021: $10,7902021Revenue 2022: $170,204Expenses 2022: $155,149Net Income 2022: $15,0552022Revenue 2023: $424,821Expenses 2023: $341,854Net Income 2023: $82,9672023Revenue 2024: $459,819Expenses 2024: $396,643Net Income 2024: $63,1762024

Highlighted filing

2017

Revenue$291,844
Expenses$268,286
Net Income$23,558
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2017
Return Version
2016v3.1
Gross Receipts
$322,582
Mission and Program Overview

Mission

The organization is a veterans service organization, committed to mentoring youth and sponsorship of wholsome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service.

To provide members with information, and a place to gather and socialize with other veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$119,465$114,631▼ $4,834
Savings and Temporary Cash Investments$85,270$100,317▲ $15,047
Inventories for Sale or Use$4,000$5,000▲ $1,000
Cash and Non-Interest-Bearing Accounts$725$2,702▲ $1,977
Total Assets$209,460$222,739▲ $13,279
Other Assets Total-$89-
Liabilities
Accounts Payable and Accrued Expenses$5,515--
Mortgage Notes Payable Secured by Investment Property$4,764--
Total Liabilities$10,279$0▼ $10,279
Net Assets / Fund Balance
Unrestricted Net Assets$174,181$197,739▲ $23,558
Permanently Rstr Net Assets$25,000$25,000→ $0
Total Net Assets Fund Balance$199,181$222,739▲ $23,558
Total Liabilities and Net Assets / Fund Balance$209,460$222,739▲ $13,279

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$89,476$118,497$207,973
Other Land Buildings$168$59,641$59,809
Land$24,648-$24,648
Equipment$339$19,436$19,775
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael CorkerySr. Vice COMPT$12,700$12,700

Board Members and Trustees

NameTitle
Raymond R DeckerCommander
Ed HigginsFinance Offi
Michael WagnerJr. Vice COM
Revenue and Support

Revenue Composition

Contributions and Grants
$9,404
Program Service Revenue
$269,475
Investment Income
$174
Other Revenue
$12,791
All Other Contributions
$550
Change in Net Assets
$23,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,853
Salaries, Compensation, and Employee Benefits$59,748
Grants and Similar Amounts Paid$2,685
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$42,399
Occupancy---$36,004
Current Officers, Directors, Trustees, and Key Employees---$12,700
Insurance---$12,620
Payments to Affiliates---$6,576
Fees for Services Accounting---$5,086
Payroll Taxes---$4,649
Depreciation Depletion---$4,352
Office Expenses---$3,651
Grants to Domestic Orgs---$2,685
Fees for Services Other---$2,516
Interest---$2,110
Other Expenses---$1,688
All Other Expenses---$201
Information Technology---$81
Total Functional Expenses$0$0$0$268,286
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$33,526
Gaming Direct Expenses$30,738
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
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

Form 990, Page 6, Part VI, Line 6

The organization has general members.

Form 990, Page 6, Part VI, Line 7A

The general members elect the governing body annually according to the governing by-laws.

Form 990, Page 6, Part VI, Line 7B

The governing body recommendations for expenditures over 500 must be approved at the next general membership meeting per the by-laws.

Form 990, Page 6, Part VI, Line 11B

The officers of the organization have received a copy of the 990 prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

The organization regularly and consistently monitors and enforces compliance of the conflict of interest policy

Form 990, Page 6, Part VI, Line 19

The organization's by-laws, charter, financials, and tax documents are available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 14
EIN
59-0433163
Phone
7278947320
Address
1520 4TH STREET NORTH, ST PETERSBURG, FL 33704-4412

Signing Officer

Name
Michael Corkery
Title
Sr. Vice Commander
Phone
7278947320
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Corkery
Formed
1975
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
7
Volunteers
20

Preparer

Firm
Gregory Sharer & Stuart Pa
Address
100 2ND AVE SOUTH STE 600, SAINT PETERSBURG, FL 33701-4336
Preparer
Byron C Smith CPA
Phone
7278216161
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is a veterans' service organization, committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow service members and veterans. The organization is a supporter of all children's hospital and many community programs in the st. Petersburg community.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A VETERANS' SERVICE ORGANIZATION, COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES, ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICE MEMBERS AND VETERANS. THE ORGANIZATION IS A SUPPORTER OF ALL CHILDREN'S HOSPITAL AND MANY COMMUNITY PROGRAMS IN THE ST. PETERSBURG COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS GENERAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERS ELECT THE GOVERNING BODY ANNUALLY ACCORDING TO THE GOVERNING BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY RECOMMENDATIONS FOR EXPENDITURES OVER 500 MUST BE APPROVED AT THE NEXT GENERAL MEMBERSHIP MEETING PER THE BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OFFICERS OF THE ORGANIZATION HAVE RECEIVED A COPY OF THE 990 PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S BY-LAWS, CHARTER, FINANCIALS, AND TAX DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0209460
IRS990/TotalAssetsEOYAmt0222739
IRS990/TotalAssetsGrp/BOYAmt0209460
IRS990/TotalAssetsGrp/EOYAmt0222739
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09404
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268286
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010279
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt010279
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199181
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0222739
IRS990/TotalProgramServiceRevenueAmt0269475
IRS990/TotalReportableCompFromOrgAmt012700
IRS990/TotalRevenueGrp/ExclusionAmt0174
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0282266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0291844
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0209460
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0222739
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0174181
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0197739
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01520 4TH STREET NORTH
IRS990/USAddress/CityNm0ST PETERSBURG
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0337044412
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CORKERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SR. VICE COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07278947320
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 14
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0590433163
ReturnHeader/Filer/PhoneNum07278947320
ReturnHeader/Filer/USAddress/AddressLine1Txt01520 4TH STREET NORTH
ReturnHeader/Filer/USAddress/CityNm0ST PETERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0337044412
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId076CDB3DFDB3CE02200880BABD8FBE41DCC9EB16E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId068CD6EC2BE3F13A80879E24CBC78A69B97F74874
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0591850025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREGORY SHARER & STUART PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 2ND AVE SOUTH STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT PETERSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0337014336
ReturnHeader/PreparerPersonGrp/PhoneNum07278216161
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BYRON C SMITH CPA
ReturnHeader/ReturnTs02018-05-15T10:06:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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.$3.71$0.06$3.65$4.60$3.97$0.63
2023Detailed filing. Detailed filing data is available for this year.$3.08$0.06$3.02$4.25$3.42$0.83
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.06$2.19$1.70$1.55$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.09$2.04$2.40$2.29$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.19$0.10$2.08$1.48$1.48$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.14$1.93$3.51$3.84$0.33
2018Detailed filing. Detailed filing data is available for this year.$2.30$0.03$2.27$2.98$2.94$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$2.92$2.68$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.09$0.10$1.99$2.77$2.73$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.24$0.28$1.96$2.37$2.54$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.24$2.13$2.38$2.60$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.24$2.34$2.19
2012Summary only. Only limited summary data is available for this year.$2.88$0.08$2.80$2.47$3.09$0.62
2011Summary only. Only limited summary data is available for this year.$3.53$0.11$3.41$3.10$3.29$0.19
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)19 • <$500k nonprofits