Civic Intelligence

American Legion 39

990 • Fiscal year 2020 • EIN 59-6200820

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

1535 Old Dixie HighwayVero Beach, FL 32960

(772) 562-9049

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

78th percentile

16%

Higher net margin than 78% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

80th percentile

8.8%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-28%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$406,483

Up $32,718 (+8.8%) from 2019

Net Assets

Up

$403,751

Up $32,949 (+8.9%) from 2019

Liabilities

Down

$2,732

Down $231 (-7.8%) from 2019

Revenue

Down

$207,357

Down $80,115 (-28%) from 2019

Expenses

Down

$174,408

Down $104,419 (-37%) from 2019

Net Income

Up

$32,949

Up $24,304 (+281%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $283,856Liabilities 2011: $1,546Net Assets 2011: $282,3102011Assets 2013: $301,698Liabilities 2013: $1,745Net Assets 2013: $299,9532013Assets 2014: $332,215Liabilities 2014: $4,401Net Assets 2014: $327,8142014Assets 2015: $363,002Liabilities 2015: $4,268Net Assets 2015: $358,7342015Assets 2016: $401,846Liabilities 2016: $12,254Net Assets 2016: $389,5922016Assets 2017: $367,175Liabilities 2017: $2,213Net Assets 2017: $364,9622017Assets 2018: $372,341Liabilities 2018: $10,184Net Assets 2018: $362,1572018Assets 2019: $373,765Liabilities 2019: $2,963Net Assets 2019: $370,8022019Assets 2020: $406,483Liabilities 2020: $2,732Net Assets 2020: $403,7512020Assets 2021: $519,515Liabilities 2021: $9,857Net Assets 2021: $509,6582021Assets 2022: $587,401Liabilities 2022: $11,837Net Assets 2022: $575,5642022Assets 2023: $576,108Liabilities 2023: $20,725Net Assets 2023: $555,3832023Assets 2024: $536,536Liabilities 2024: $6,325Net Assets 2024: $530,2112024

Highlighted filing

2020

Assets$406,483
Liabilities$2,732
Net Assets$403,751

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $168,759Expenses 2011: $158,320Net Income 2011: $10,4392011Revenue 2013: $207,046Expenses 2013: $166,732Net Income 2013: $40,3142013Revenue 2014: $225,085Expenses 2014: $197,224Net Income 2014: $27,8612014Revenue 2015: $234,252Expenses 2015: $203,332Net Income 2015: $30,9202015Revenue 2016: $246,425Expenses 2016: $215,567Net Income 2016: $30,8582016Revenue 2017: $229,771Expenses 2017: $254,401Net Income 2017: -$24,6302017Revenue 2018: $253,512Expenses 2018: $274,775Net Income 2018: -$21,2632018Revenue 2019: $287,472Expenses 2019: $278,827Net Income 2019: $8,6452019Revenue 2020: $207,357Expenses 2020: $174,408Net Income 2020: $32,9492020Revenue 2021: $352,732Expenses 2021: $246,825Net Income 2021: $105,9072021Revenue 2022: $337,378Expenses 2022: $271,472Net Income 2022: $65,9062022Revenue 2023: $351,786Expenses 2023: $371,967Net Income 2023: -$20,1812023Revenue 2024: $330,080Expenses 2024: $355,252Net Income 2024: -$25,1722024

Highlighted filing

2020

Revenue$207,357
Expenses$174,408
Net Income$32,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$393,306
Mission and Program Overview

Mission

Provide service help and advice, meeting facilities and social quarters for veterans of u.s. Military service.

Provide a place for veterans and various veteran organizations to meet. Provided an elected officer (service officer) who is trained to provide advice and service to benefit needs of military veterans. Provide funds for sponsoring american legion baseball and helping children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$370,802$403,751▲ $32,949
Land, Buildings, and Equipment, Net$319,729$304,022▼ $15,707
Cash and Non-Interest-Bearing Accounts$30,620$75,390▲ $44,770
Savings and Temporary Cash Investments$10,154$13,809▲ $3,655
Inventories for Sale or Use$13,262$13,262→ $0
Total Assets$373,765$406,483▲ $32,718
Liabilities
Other Liabilities$2,963$2,732▼ $231
Total Liabilities$2,963$2,732▼ $231
Net Assets / Fund Balance
Total Net Assets Fund Balance$370,802$403,751▲ $32,949
Total Liabilities and Net Assets / Fund Balance$373,765$406,483▲ $32,718

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$137,653$264,116$401,769
Equipment$46,369$117,020$163,389
Land$120,000-$120,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leon BedrosianDirector
Peter PetersonDirector
Rick LewisDirector
Jack DavisAdjutant/sec
Tim TurnerChaplain
Paul ZminkowskiCommander
Mike FallisFinance/trea
Jim CzyszHistorian
Walter PeineltSargent at a
Donald BaldwinService Offi
Lee HigginsVice Command
Steve DoaneVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$10,075
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$197,280
All Other Contributions
$2,141
Change in Net Assets
$32,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,981
Salaries, Compensation, and Employee Benefits$40,842
Grants and Similar Amounts Paid$3,585
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$3,000$48,136-$51,136
Other Salaries and Wages-$40,842-$40,842
Depreciation Depletion-$27,432-$27,432
Insurance-$22,052-$22,052
Office Expenses-$5,678-$5,678
Grants to Domestic Individuals$3,585--$3,585
Fees for Services Management-$2,058-$2,058
Fees for Services Accounting-$1,508-$1,508
Other Expenses$1,300$1,753-$1,300
Advertising-$84-$84
Total Functional Expenses$7,885$166,523$0$174,408
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$88,730
Gaming Direct Expenses$24,110
Fundraising Gross Income$13,241
Fundraising Direct Expenses$7,767
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Member Drawings Reserves$2,732
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

Organization has dues paying members who must be honorably discharged for u.s. Military service during a war or armed conflict. Members meet monthly to ratify actions of management and vote on any bylaw or rules changes.

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

The members vote annually to elect officers and directors of the organization.

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

The members vote to ratify all actions of the officers and directors of the organization.

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

The form 990 is reviewed with the president and treasurer (finance officer) who then reviews with the executive board of directors.

Form 990, Page 6, Part VI, Line 15A

The organization does not have compensated officers, directors or management.

Form 990, Page 6, Part VI, Line 15B

The organization does not have compensated officers, directors or management.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies and financial statements are maintained in the office within the legion's meeting building. Documents are available to the secretary, financial officer and the social quarters manager who are authorized to make these documents available for review to the members and the general public.

Filing and Contact Details

Filer

Filer Name
American Legion 39
EIN
59-6200820
Phone
7725629049
Address
1535 OLD DIXIE HIGHWAY, VERO BEACH, FL 32960

Signing Officer

Name
Mike Fallis
Title
Finance/treasurer
Phone
7725629049
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Fallis
Formed
1924
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
10

Preparer

Firm
Kmetz Elwell Graham & Assoc Pllc
Address
2800 OCEAN DRIVE, VERO BEACH, FL 32963-2064
Preparer
H James Reamy Iii CPA
Phone
7722316902
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE EDUCATIONAL MATERIAL, NEWSLETTERS AND ADVICE TO VETERANS REGARDING CURRENT SERVICE, BENEFITS AND RETIREMENT. PROVIDE FINANCIAL HELP TO VETERANS AND THEIR CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01300
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014323
IRS990/PYGrantsAndSimilarPaidAmt09807
IRS990/PYInvestmentIncomeAmt04
IRS990/PYOtherExpensesAmt0147810
IRS990/PYOtherRevenueAmt0273145
IRS990/PYRevenuesLessExpensesAmt08645
IRS990/PYSalariesCompEmpBnftPaidAmt0121210
IRS990/PYTotalExpensesAmt0278827
IRS990/PYTotalRevenueAmt0287472
IRS990/ReconcilationRevenueExpnssAmt032949
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0330
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0370802
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0403751
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010154
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013809
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0137653
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0264116
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0401769
IRS990ScheduleD/EquipmentGrp/BookValueAmt046369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0163389
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02732
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBER DRAWINGS RESERVES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0304022
IRS990ScheduleD/TotalLiabilityAmt02732
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt024110
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt024110
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt024110
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt033992
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt054738
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt088730
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt064620
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt088730
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt0288000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0ORGANIZATION'S FINANCE OFFICER
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine2Txt0(TREASURER)
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 43
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0VERO BEACH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0FL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd032961
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990ScheduleG/ThirdPartyPersonNm0BEACH ONE TELECOM INC
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt0138 5TH AVENUE
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0INDIATLANTIC
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0FL
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd032903
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS DUES PAYING MEMBERS WHO MUST BE HONORABLY DISCHARGED FOR U.S. MILITARY SERVICE DURING A WAR OR ARMED CONFLICT. MEMBERS MEET MONTHLY TO RATIFY ACTIONS OF MANAGEMENT AND VOTE ON ANY BYLAW OR RULES CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE ANNUALLY TO ELECT OFFICERS AND DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS VOTE TO RATIFY ALL ACTIONS OF THE OFFICERS AND DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED WITH THE PRESIDENT AND TREASURER (FINANCE OFFICER) WHO THEN REVIEWS WITH THE EXECUTIVE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT HAVE COMPENSATED OFFICERS, DIRECTORS OR MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT HAVE COMPENSATED OFFICERS, DIRECTORS OR MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE OFFICE WITHIN THE LEGION'S MEETING BUILDING. DOCUMENTS ARE AVAILABLE TO THE SECRETARY, FINANCIAL OFFICER AND THE SOCIAL QUARTERS MANAGER WHO ARE AUTHORIZED TO MAKE THESE DOCUMENTS AVAILABLE FOR REVIEW TO THE MEMBERS AND THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0373765
IRS990/TotalAssetsEOYAmt0406483
IRS990/TotalAssetsGrp/BOYAmt0373765
IRS990/TotalAssetsGrp/EOYAmt0406483
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010075
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166523
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07885
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174408
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02963
IRS990/TotalLiabilitiesEOYAmt02732
IRS990/TotalLiabilitiesGrp/BOYAmt02963
IRS990/TotalLiabilitiesGrp/EOYAmt02732
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0370802
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0403751
IRS990/TotalProgramServiceExpensesAmt07885
IRS990/TotalRevenueGrp/ExclusionAmt05476
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0191806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207357
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0373765
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0406483
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01535 OLD DIXIE HIGHWAY
IRS990/USAddress/CityNm0VERO BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032960
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE FALLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07725629049
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 39
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FELIX POPPELL POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER

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