Civic Intelligence

Rood Williams Post No 271 Inc American Legion

990 • Fiscal year 2013 • EIN 59-6200326

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 09, 2014

Refreshing map…

775 US Highway 1Tequesta, FL 33469

(561) 746-9070

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.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

49th percentile

0.00x

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

49th percentile

0.4%

Higher net margin than 49% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

55th percentile

0.1%

Faster asset growth than 55% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

46th percentile

-2.9%

Faster revenue growth than 46% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

$415,777

No earlier filing loaded for comparison.

Net Assets

$415,777

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$125,419

No earlier filing loaded for comparison.

Expenses

$124,943

No earlier filing loaded for comparison.

Net Income

$476

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.

$600K$400K$200K$0Assets 2013: $415,777Liabilities 2013: $0Net Assets 2013: $415,7772013Assets 2015: $384,404Liabilities 2015: $0Net Assets 2015: $384,4042015Assets 2016: $379,220Liabilities 2016: $13,335Net Assets 2016: $365,8852016Assets 2018: $396,077Liabilities 2018: $18,752Net Assets 2018: $377,3252018Assets 2020: $371,318Liabilities 2020: $21,573Net Assets 2020: $349,7452020Assets 2021: $382,826Liabilities 2021: $18,670Net Assets 2021: $364,1562021Assets 2022: $403,346Liabilities 2022: $14,735Net Assets 2022: $388,6112022Assets 2024: $370,918Liabilities 2024: $15,018Net Assets 2024: $355,9002024

Highlighted filing

2013

Assets$415,777
Liabilities$0
Net Assets$415,777

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $125,419Expenses 2013: $124,943Net Income 2013: $4762013Revenue 2015: $163,947Expenses 2015: $212,673Net Income 2015: -$48,7262015Revenue 2016: $165,202Expenses 2016: $167,320Net Income 2016: -$2,1182016Revenue 2018: $102,176Expenses 2018: $135,414Net Income 2018: -$33,2382018Revenue 2020: $83,274Expenses 2020: $85,702Net Income 2020: -$2,4282020Revenue 2021: $119,238Expenses 2021: $111,811Net Income 2021: $7,4272021Revenue 2022: $145,284Expenses 2022: $115,533Net Income 2022: $29,7512022Revenue 2024: $128,712Expenses 2024: $155,282Net Income 2024: -$26,5702024

Highlighted filing

2013

Revenue$125,419
Expenses$124,943
Net Income$476
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 9, 2014
Return Version
2013v3.0
Gross Receipts
$324,498
Mission and Program Overview

Mission

The american legion is a patriotic veterans organization devoted to mutual helpfulness. Committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to veterans

A u.s. Military veterans organization volunteering and donating to the v.a. Hospital, support for veterans, youth groups and local police and fire departments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$291,271$290,185▼ $1,086
Savings and Temporary Cash Investments$69,371$70,430▲ $1,059
Cash and Non-Interest-Bearing Accounts$54,659$55,162▲ $503
Total Assets$415,301$415,777▲ $476
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$415,301$415,777▲ $476
Total Net Assets Fund Balance$415,301$415,777▲ $476
Total Liabilities and Net Assets / Fund Balance$415,301$415,777▲ $476

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$290,185$273,899$564,084
Compensation and Service Providers

Board Members and Trustees

NameTitle
James Hupmage1st Vice Commander
Wayne Miller2nd Vice Commander
Andrew HericAdjutant
Kenneth RourkeCommander
Robert MarkinFinance Officer
Robert BlumeSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$11,200
Program Service Revenue
$0
Investment Income
$1,133
Other Revenue
$113,086
Change in Net Assets
$476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$71,804-$71,804
Insurance-$6,974-$6,974
Other Expenses$9,452$4,295-$4,295
Depreciation Depletion-$2,836-$2,836
Conferences and Meetings$1,800--$1,800
Office Expenses-$785-$785
Total Functional Expenses$38,249$86,694$0$124,943
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,900
Fundraising Direct Expenses$3,800
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
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, Section A, Line 6

The "post" has members who pay annual dues.

Form 990, Part VI, Section A, Line 7A

The members of the post vote annually to elect the persons to serve as officers and the governing body.

Form 990, Part VI, Section A, Line 8B

Committees informally meet and advise the board of their recommendations verbally.

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the finance officer who approves filing. A copy is available for review by board members.

Form 990, Part VI, Section C, Line 18

The organization has tax exempt status under sec 501(c)19 and line 18 does not apply.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and internal financial reports are not available to the general public.

Filing and Contact Details

Filer

EIN
59-6200326
Phone
5617469070

Signing Officer

Name
Kenneth Rourke
Title
Commander
Phone
5617469070
Signed
2014-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Rourke
Formed
1973
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Preparer
Ralph J Deleo CPA
Phone
8603549301
Raw XML Appendix308 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0A U.S. MILITARY VETERANS ORGANIZATION VOLUNTEERING AND DONATING TO THE V.A. HOSPITAL, SUPPORT FOR VETERANS, YOUTH GROUPS AND LOCAL POLICE AND FIRE DEPARTMENTS.
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05617469070
IRS990/BooksInCareOfDetail/USAddress/AddressLine10775 US HIGHWAY 1
IRS990/BooksInCareOfDetail/USAddress/City0TEQUESTA
IRS990/BooksInCareOfDetail/USAddress/State0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCode033469
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IRS990/CreditCounselingInd00
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KENNETH ROURKE
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES HUPMAGE
IRS990/Form990PartVIISectionAGrp/PersonNm2WAYNE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT MARKIN
IRS990/Form990PartVIISectionAGrp/PersonNm4ANDREW HERIC
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT BLUME
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SGT AT ARMS
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IRS990/FundraisingDirectExpensesAmt03800
IRS990/FundraisingGrossIncomeAmt06900
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0324498
IRS990/GrossRentsGrp/RealAmt06800
IRS990/GrossSalesOfInventoryAmt0298465
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06974
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IRS990/InvestmentIncomeGrp/ExclusionAmt01133
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01133
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0273899
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0291271
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0290185
IRS990/LandBldgEquipCostOrOtherBssAmt0564084
IRS990/LegalDomicileStateCd0FL
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt011200
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ASSIST VETERANS, PROMOTE YOUTH ACTIVITIES, SUPPORT THE V.A. HOSPITAL AND SUPPORT LOCAL CHARITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0415301
IRS990/NetAssetsOrFundBalancesEOYAmt0415777
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03100
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0103186
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06800
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06800
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt071804
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE "POST" HAS MEMBERS WHO PAY ANNUAL DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE POST VOTE ANNUALLY TO ELECT THE PERSONS TO SERVE AS OFFICERS AND THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEES INFORMALLY MEET AND ADVISE THE BOARD OF THEIR RECOMMENDATIONS VERBALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE FINANCE OFFICER WHO APPROVES FILING. A COPY IS AVAILABLE FOR REVIEW BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS TAX EXEMPT STATUS UNDER SEC 501(C)19 AND LINE 18 DOES NOT APPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES AND INTERNAL FINANCIAL REPORTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH ROURKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05617469070
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 271
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0596200326
ReturnHeader/Filer/PhoneNum05617469070
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0060953626
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DELEO & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1012 ASPETUCK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NEW MILFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode006776
ReturnHeader/PreparerPersonGrp/PhoneNum08603549301
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RALPH J DELEO CPA
ReturnHeader/ReturnTs02014-07-23T15:20:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)19 • <$500k nonprofits