Civic Intelligence

American Legion 39

990 • Fiscal year 2021 • EIN 59-6200820

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 01, 2023

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

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

64th percentile

0.03x

Higher debt load relative to revenue than 64% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Net Margin

75th percentile

30%

Higher net margin than 75% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$1,200

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Asset Growth

84th percentile

28%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

70%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$519,515

Up $113,032 (+28%) from 2020

Net Assets

Up

$509,658

Up $105,907 (+26%) from 2020

Liabilities

Up

$9,857

Up $7,125 (+261%) from 2020

Revenue

Up

$352,732

Up $145,375 (+70%) from 2020

Expenses

Up

$246,825

Up $72,417 (+42%) from 2020

Net Income

Up

$105,907

Up $72,958 (+221%) from 2020

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

2021

Assets$519,515
Liabilities$9,857
Net Assets$509,658

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

2021

Revenue$352,732
Expenses$246,825
Net Income$105,907
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 1, 2023
Return Version
2021v4.0
Gross Receipts
$712,679
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$403,751$509,658▲ $105,907
Land, Buildings, and Equipment, Net$304,022$308,238▲ $4,216
Savings and Temporary Cash Investments$13,809$148,048▲ $134,239
Cash and Non-Interest-Bearing Accounts$75,390$49,967▼ $25,423
Inventories for Sale or Use$13,262$13,262→ $0
Total Assets$406,483$519,515▲ $113,032
Liabilities
Other Liabilities$2,732$9,857▲ $7,125
Total Liabilities$2,732$9,857▲ $7,125
Net Assets / Fund Balance
Total Net Assets Fund Balance$403,751$509,658▲ $105,907
Total Liabilities and Net Assets / Fund Balance$406,483$519,515▲ $113,032

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$141,111$275,558$416,669
Equipment$47,127$130,831$177,958
Land$120,000-$120,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jack DavisAdjutant/secPT$1,200$1,200

Board Members and Trustees

NameTitle
Eddie NugentDirector
Leon BedrosianDirector
Paul ZminkowskiDirector
Rick LewisDirector
Tim TurnerChaplain
John HerpferCommander
Mike FallisFinance/trea
Jim CzyszHistorian
Walter PeiveltSargent at a
Donald BaldwinService Offi
Peter RossiVice Command
Steve DoaneVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$24,697
Program Service Revenue
$0
Investment Income
$19
Other Revenue
$328,016
All Other Contributions
$8,377
Change in Net Assets
$105,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,882
Salaries, Compensation, and Employee Benefits$73,916
Grants and Similar Amounts Paid$14,027
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$72,716-$72,716
Occupancy$3,000$61,590-$64,590
Depreciation Depletion$311$24,942-$25,253
Insurance-$15,544-$15,544
Grants to Domestic Orgs$14,027--$14,027
Fees for Services Accounting-$4,566-$4,566
Conferences and Meetings-$2,889-$2,889
Office Expenses-$2,875-$2,875
Other Expenses-$2,804-$2,804
All Other Expenses$1,825--$1,825
Fees for Services Management-$1,747-$1,747
Current Officers, Directors, Trustees, and Key Employees-$1,200-$1,200
Advertising-$257-$257
Total Functional Expenses$19,163$227,662$0$246,825
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$238,918
Gaming Direct Expenses$131,021
Fundraising Gross Income$18,656
Fundraising Direct Expenses$9,493
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$18,656$18,656$9,493$9,163
Total Events$18,656$18,656$9,493$9,163
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Member Drawings Reserves$9,857
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
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

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 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
2023-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Fallis
Formed
1924
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
12

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/OtherExpensesGrp/ManagementAndGeneralAmt24228
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32804
IRS990/OtherExpensesGrp/TotalAmt025868
IRS990/OtherExpensesGrp/TotalAmt16436
IRS990/OtherExpensesGrp/TotalAmt24228
IRS990/OtherExpensesGrp/TotalAmt32804
IRS990/OtherLiabilitiesGrp/BOYAmt02732
IRS990/OtherLiabilitiesGrp/EOYAmt09857
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/BusinessCd1713990
IRS990/OtherRevenueMiscGrp/Desc0VENDING MACHINES
IRS990/OtherRevenueMiscGrp/Desc1RAFFLES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06568
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13084
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06568
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13084
IRS990/OtherRevenueTotalAmt09652
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt072716
IRS990/OtherSalariesAndWagesGrp/TotalAmt072716
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MIKE FALLIS
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/ExpenseAmt01059
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010075
IRS990/PYGrantsAndSimilarPaidAmt03585
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0129981
IRS990/PYOtherRevenueAmt0197280
IRS990/PYRevenuesLessExpensesAmt032949
IRS990/PYSalariesCompEmpBnftPaidAmt040842
IRS990/PYTotalExpensesAmt0174408
IRS990/PYTotalRevenueAmt0207357
IRS990/ReconcilationRevenueExpnssAmt0105907
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01900
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0403751
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0509658
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013809
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0148048
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0141111
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0275558
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0416669
IRS990ScheduleD/EquipmentGrp/BookValueAmt047127
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130831
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177958
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBER DRAWINGS RESERVES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0308238
IRS990ScheduleD/TotalLiabilityAmt09857
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09493
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018656
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09163
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09493
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09493
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt096863
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt034158
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0131021
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0131021
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0162752
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt076166
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0238918
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0107897
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt0107897
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt0319855
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/ExplanationTxt4ALL 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 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0406483
IRS990/TotalAssetsEOYAmt0519515
IRS990/TotalAssetsGrp/BOYAmt0406483
IRS990/TotalAssetsGrp/EOYAmt0519515
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024697
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0227662
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019163
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246825
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02732
IRS990/TotalLiabilitiesEOYAmt09857
IRS990/TotalLiabilitiesGrp/BOYAmt02732
IRS990/TotalLiabilitiesGrp/EOYAmt09857
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0403751
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0509658
IRS990/TotalProgramServiceExpensesAmt019163
IRS990/TotalReportableCompFromOrgAmt01200
IRS990/TotalRevenueGrp/ExclusionAmt09182
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0318853
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352732
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0406483

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