Civic Intelligence

American Legion Post 148

990 • Fiscal year 2017 • EIN 59-6200875

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 17, 2017

P O Box 507Riverview, FL 33568-0507

(813) 677-6529

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

55th percentile

4.0%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

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

Asset Growth

73rd percentile

7.8%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

50th percentile

-0.7%

Faster revenue growth than 50% of similar nonprofits.

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

Assets

Up

$272,180

Up $19,659 (+7.8%) from 2016

Net Assets

Up

$272,127

Up $20,663 (+8.2%) from 2016

Liabilities

Down

$53

Down $1,004 (-95%) from 2016

Revenue

Down

$281,009

Down $2,074 (-0.7%) from 2016

Expenses

Up

$269,689

Up $16,456 (+6.5%) from 2016

Net Income

Down

$11,320

Down $18,530 (-62%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $156,953Liabilities 2012: $1,069Net Assets 2012: $155,8842012Assets 2013: $188,625Liabilities 2013: $1,312Net Assets 2013: $187,3132013Assets 2014: $242,537Liabilities 2014: $31,183Net Assets 2014: $211,3542014Assets 2015: $230,291Liabilities 2015: $8,677Net Assets 2015: $221,6142015Assets 2016: $252,521Liabilities 2016: $1,057Net Assets 2016: $251,4642016Assets 2017: $272,180Liabilities 2017: $53Net Assets 2017: $272,1272017Assets 2018: $263,718Liabilities 2018: $56Net Assets 2018: $263,6622018Assets 2019: $275,408Liabilities 2019: $41Net Assets 2019: $275,3672019Assets 2020: $281,172Liabilities 2020: $10,974Net Assets 2020: $270,1982020Assets 2021: $291,318Liabilities 2021: $44Net Assets 2021: $291,2742021Assets 2022: $255,004Liabilities 2022: $19Net Assets 2022: $254,9852022Assets 2023: $256,702Liabilities 2023: $7Net Assets 2023: $256,6952023Assets 2024: $252,617Liabilities 2024: $0Net Assets 2024: $252,6172024

Highlighted filing

2017

Assets$272,180
Liabilities$53
Net Assets$272,127

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $181,9572012Expenses 2013: $168,9462013Revenue 2014: $247,489Expenses 2014: $239,913Net Income 2014: $7,5762014Revenue 2015: $254,972Expenses 2015: $244,712Net Income 2015: $10,2602015Revenue 2016: $283,083Expenses 2016: $253,233Net Income 2016: $29,8502016Revenue 2017: $281,009Expenses 2017: $269,689Net Income 2017: $11,3202017Revenue 2018: $259,400Expenses 2018: $267,865Net Income 2018: -$8,4652018Revenue 2019: $240,891Expenses 2019: $229,186Net Income 2019: $11,7052019Revenue 2020: $204,415Expenses 2020: $209,578Net Income 2020: -$5,1632020Revenue 2021: $235,241Expenses 2021: $214,165Net Income 2021: $21,0762021Revenue 2022: $239,302Expenses 2022: $275,591Net Income 2022: -$36,2892022Revenue 2023: $256,128Expenses 2023: $254,418Net Income 2023: $1,7102023Revenue 2024: $279,620Expenses 2024: $283,698Net Income 2024: -$4,0782024

Highlighted filing

2017

Revenue$281,009
Expenses$269,689
Net Income$11,320
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 17, 2017
Return Version
2016v3.0
Gross Receipts
$375,872
Mission and Program Overview

Mission

Promote patriotism, honor the sacrifices of armed services veterans and provide fellowship for veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$251,464$272,127▲ $20,663
Land, Buildings, and Equipment, Net$166,828$158,240▼ $8,588
Cash and Non-Interest-Bearing Accounts$75,743$104,690▲ $28,947
Inventories for Sale or Use$9,950$9,250▼ $700
Total Assets$252,521$272,180▲ $19,659
Liabilities
Other Liabilities$1,057$53▼ $1,004
Total Liabilities$1,057$53▼ $1,004
Net Assets / Fund Balance
Total Net Assets Fund Balance$251,464$272,127▲ $20,663
Total Liabilities and Net Assets / Fund Balance$252,521$272,180▲ $19,659

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$129,654$99,329$228,983
Equipment$10,086$54,675$64,761
Land$18,500-$18,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob BensonDirector
Steve ArndtDirector
Terry JohnsonDirector
Walt RaysickDirector
Claude Gates1st Vice Co
Gerry Bell2nd Vice COM
Roger DunnAdjutant
George KingCommander
Wendy OhlfsFinance Offi
Walt RaysickJudge Advoca
Jim FraboniService Offi
John EskridgeSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$5,365
Program Service Revenue
$123,957
Investment Income
$32
Other Revenue
$151,655
All Other Contributions
$5,365
Change in Net Assets
$11,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,154
Grants and Similar Amounts Paid$4,535
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$97,821--$97,821
All Other Expenses$28,746$1,393-$30,139
Other Expenses$12,473--$12,473
Payments to Affiliates$12,340--$12,340
Depreciation Depletion$8,588--$8,588
Insurance$6,367--$6,367
Fees for Services Accounting-$3,050-$3,050
Grants to Domestic Individuals$2,670--$2,670
Grants to Domestic Orgs$1,865--$1,865
Office Expenses$1,547--$1,547
Total Functional Expenses$265,246$4,443$0$269,689
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$35,334
Fundraising Gross Income$9,608
Gaming Direct Expenses$5,561
Fundraising Direct Expenses$3,627
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
Sales Tax Payable$53
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
No
Management duties delegated
No

Governance Explanations

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

The financial officer reviews and signs the 990

Form 990, Page 6, Part VI, Line 19

Governing documents available to public at main office by appointment.

Filing and Contact Details

Filer

Filer Name
American Legion Post 148
EIN
59-6200875
Phone
8136776529
Address
P O BOX 507, RIVERVIEW, FL 33568-0507

Signing Officer

Name
Bob Benson
Title
Director
Phone
8136776529
Signed
2017-10-17

Organization Details

Principal Officer
George King
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
10

Preparer

Firm
Hamilton & Phillips LLC
Address
3447 BROOK CROSSING DR, BRANDON, FL 33511
Preparer
Laura Phillips CPA
Phone
8136897480
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Participation in convention activities to join with other posts in keeping patriotism strong.

Form 990, Part IX, Line 11G

Sons of american legion other expenses 40,332 0 0 0 0 0 american legion riders other expenses 23,638 0 0 0 0 0 cub scouts other expenses 33,851 0 0 total 97,821 0 0

Form 990, Part IX, Line 24E

Repairs & maintenance 7,067 0 0 supplies 4,398 0 0 brighthouse 4,297 0 0 program expenses 3,528 0 0 gas 2,167 0 0 trash 1,585 0 0 plumbing 1,448 0 0 newsletter expense 1,377 0 0 licenses & fees 0 727 0 taxes 0 666 0 security 639 0 0 ground maintenance 610 0 0 pest control 548 0 0 water/sewer 397 0 0 casual labor 345 0 0 bank charges 205 0 0 dues & subscriptions 135 0 0 total 28,746 1,393 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTE PATRIOTISM IN THE COMMUNITY BY MEMBERSHIP PARTICIPATION IN MEMORIAL DAY, VETERANS' DAY, AND OTHER HOLIDAY PARADES.
IRS990/ProgSrvcAccomActy3Grp/Desc0MAIL NEWSLETTER TO KEEP MEMBERSHIP INFORMED AND ABREAST OF COMING ACTIVITIES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PARTICIPATION IN CONVENTION ACTIVITIES TO JOIN WITH OTHER POSTS IN KEEPING PATRIOTISM STRONG.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt058437
IRS990/PYGrantsAndSimilarPaidAmt02825
IRS990/PYInvestmentIncomeAmt026
IRS990/PYOtherExpensesAmt0250408
IRS990/PYOtherRevenueAmt0123123
IRS990/PYProgramServiceRevenueAmt0101497
IRS990/PYRevenuesLessExpensesAmt029850
IRS990/PYTotalExpensesAmt0253233
IRS990/PYTotalRevenueAmt0283083
IRS990/ReconcilationRevenueExpnssAmt011320
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0251464
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0272127
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010086
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064761
IRS990ScheduleD/LandGrp/BookValueAmt018500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0129654
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt099329
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0228983
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt053
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158240
IRS990ScheduleD/TotalLiabilityAmt053
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0THE PULL TAB MACHINE, OTHERWISE KNOWN AS 'INSTANT BINGO', FALLS
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05561
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt035334
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt035334
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt029773
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05561
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05561
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BOB BENSON
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0POBOX 507
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RIVERVIEW
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0FL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd033569
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARTICIPATION IN CONVENTION ACTIVITIES TO JOIN WITH OTHER POSTS IN KEEPING PATRIOTISM STRONG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL OFFICER REVIEWS AND SIGNS THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AVAILABLE TO PUBLIC AT MAIN OFFICE BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SONS OF AMERICAN LEGION OTHER EXPENSES 40,332 0 0 0 0 0 AMERICAN LEGION RIDERS OTHER EXPENSES 23,638 0 0 0 0 0 CUB SCOUTS OTHER EXPENSES 33,851 0 0 TOTAL 97,821 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS & MAINTENANCE 7,067 0 0 SUPPLIES 4,398 0 0 BRIGHTHOUSE 4,297 0 0 PROGRAM EXPENSES 3,528 0 0 GAS 2,167 0 0 TRASH 1,585 0 0 PLUMBING 1,448 0 0 NEWSLETTER EXPENSE 1,377 0 0 LICENSES & FEES 0 727 0 TAXES 0 666 0 SECURITY 639 0 0 GROUND MAINTENANCE 610 0 0 PEST CONTROL 548 0 0 WATER/SEWER 397 0 0 CASUAL LABOR 345 0 0 BANK CHARGES 205 0 0 DUES & SUBSCRIPTIONS 135 0 0 TOTAL 28,746 1,393 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0252521
IRS990/TotalAssetsEOYAmt0272180
IRS990/TotalAssetsGrp/BOYAmt0252521
IRS990/TotalAssetsGrp/EOYAmt0272180
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05365
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04443
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0265246
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269689
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01057
IRS990/TotalLiabilitiesEOYAmt053
IRS990/TotalLiabilitiesGrp/BOYAmt01057
IRS990/TotalLiabilitiesGrp/EOYAmt053
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251464
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0272127
IRS990/TotalProgramServiceRevenueAmt0123957
IRS990/TotalRevenueGrp/ExclusionAmt038022
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0235228
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281009
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252521
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272180
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 507
IRS990/USAddress/CityNm0RIVERVIEW
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033568
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGIONALAFIAPOST148.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB BENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08136776529
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 148
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0596200875
ReturnHeader/Filer/PhoneNum08136776529
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 507
ReturnHeader/Filer/USAddress/CityNm0RIVERVIEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0335680507
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F4FCB203DF7561F0EF35F5D6A4CD445F17A649CC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CAC86B4239F5304BCB14C917C0DEF65AAC782849
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592479783
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMILTON & PHILLIPS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03447 BROOK CROSSING DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRANDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.00$2.53$2.80$2.84$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.00$2.57$2.56$2.54$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.00$2.55$2.39$2.76$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.00$2.91$2.35$2.14$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.11$2.70$2.04$2.10$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.00$2.75$2.41$2.29$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.00$2.64$2.59$2.68$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$2.81$2.70$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.01$2.51$2.83$2.53$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.09$2.22$2.55$2.45$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.31$2.11$2.47$2.40$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.01$1.87$1.69
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.01$1.56$1.82