Civic Intelligence

American Legion 76 Clarence Fields

990 • Fiscal year 2014 • EIN 61-0191645

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 03, 2014

Organization Profile
PO Box 231541105

(606) 324-0110

Siviq Scores

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

Liabilities / Assets

50th percentile

0.02x

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

30th percentile

0.01x

Higher debt load relative to revenue than 30% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

14th percentile

-29%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

1st percentile

-36%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-15%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$155,909

Down $86,180 (-36%) from 2013

Net Assets

Down

$153,558

Down $86,841 (-36%) from 2013

Liabilities

Up

$2,351

Up $661 (+39%) from 2013

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin14th percentile

Revenue

Down

$297,577

Down $52,663 (-15%) from 2013

Expenses

Down

$384,418

Down $12,395 (-3.1%) from 2013

Net Income

Down

-$86,841

Down $40,268 (-86%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$400K$300K$200K$100K$0Assets 2011: $329,511Liabilities 2011: $2,478Net Assets 2011: $327,0332011Assets 2012: $289,289Liabilities 2012: $2,317Net Assets 2012: $286,9722012Assets 2013: $242,089Liabilities 2013: $1,690Net Assets 2013: $240,3992013Assets 2014: $155,909Liabilities 2014: $2,351Net Assets 2014: $153,5582014Assets 2015: $69,373Liabilities 2015: $2,756Net Assets 2015: $66,6172015Assets 2016: $37,961Liabilities 2016: $0Net Assets 2016: $37,9612016Assets 2017: $20,007Liabilities 2017: $0Net Assets 2017: $20,0072017

Highlighted filing

2014

Assets$155,909
Liabilities$2,351
Net Assets$153,558
Open 2014 Filing

Operations Trend

Revenue Growth22nd percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $520,8232011Expenses 2012: $471,5512012Revenue 2013: $350,240Expenses 2013: $396,813Net Income 2013: -$46,5732013Revenue 2014: $297,577Expenses 2014: $384,418Net Income 2014: -$86,8412014Revenue 2015: $239,635Expenses 2015: $326,576Net Income 2015: -$86,9412015Revenue 2016: $133,536Expenses 2016: $162,192Net Income 2016: -$28,6562016Revenue 2017: $0Expenses 2017: $17,954Net Income 2017: -$17,9542017

Highlighted filing

2014

Revenue$297,577
Expenses$384,418
Net Income-$86,841
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 3, 2014
Return Version
2013v3.1
Gross Receipts
$1,100,936
Mission and Program Overview

Mission

Recognization of the rights and needs of all the nations war veterans and their dependents and local support of national programs including legion baseball, boys state, veterans hospital program, flag promotion program and service office

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$137,253$71,319▼ $65,934
Land, Buildings, and Equipment, Net$61,215$48,964▼ $12,251
Cash and Non-Interest-Bearing Accounts$28,653$28,533▼ $120
Inventories for Sale or Use$14,968$7,093▼ $7,875
Total Assets$242,089$155,909▼ $86,180
Liabilities
Accounts Payable and Accrued Expenses$1,690$2,351▲ $661
Total Liabilities$1,690$2,351▲ $661
Net Assets / Fund Balance
Unrestricted Net Assets$240,399$153,558▼ $86,841
Total Net Assets Fund Balance$240,399$153,558▼ $86,841
Total Liabilities and Net Assets / Fund Balance$242,089$155,909▼ $86,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,464$400,010$446,474
Leasehold Improvements-$13,020$13,020
Equipment$2,500-$2,500
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
David LeaderPresident
Brian Young1st Vice Commander
Gene EnyartFinance Officer
Charles MaynardJudge Advocate
Ray CaudillPost Adjutant
Jim RodmanPost Chaplan
Cl VaughanPost Commander
James MartinSecond Vice
Larry AlbrightService Officer
Phil BellSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$4,000
Program Service Revenue
$52,232
Investment Income
$216
Other Revenue
$241,129
All Other Contributions
$4,000
Change in Net Assets
$-86,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,666
Salaries, Compensation, and Employee Benefits$155,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$152,091--$152,091
Other Salaries and Wages$140,817--$140,817
Payroll Taxes$14,935--$14,935
Depreciation Depletion$13,902--$13,902
Insurance$11,770--$11,770
Fees for Services Legal$10,780--$10,780
Other Expenses$4,247--$4,247
Office Expenses$1,982--$1,982
Travel$1,086--$1,086
Advertising$375--$375
Total Functional Expenses$384,418$0$0$384,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$855,399
Gaming Direct Expenses$708,253
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charles MaynardOfficerFacility RentalNo-
Clyde L VaugnOfficerFacility RentalNo-
Elaine CaudillEmployeeAnnual PayrollNo-
James RodmanOfficerFacility RentalNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
Yes
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

Members or stockholder classes and rights Part VI line 6

“Membership only with no classes”

Member election for additional members Part VI line 7A

“Members of the organization are nominated for its governing body (board) and are elected via membership voting”

Governing body decisions Part VI line 7B

“All decisions of the governing body are subject to scrutiny of the membership body”

Form 990 governing body review Part VI line 11

“A draft form 990, with key issues pertaining to officers responsibilities reguarding indepence, voting, etc reporting requirements and compliance, is presented prior to completion of the final report. Once finalized, the report is reviewed and discussed by the governing board prior to its signing and submission for filing”

Form 990 availability to public Part VI line 18

“Records are available to the membership”

Governing documents etc available to public Part VI line 19

“The organizations governing documents and financial statements, including form 990, are on file at the premises. They are available for public observation or review during office hours ( m-f 10:00 to 5:00) or upon request”

Filing and Contact Details

Filer

EIN
61-0191645

Signing Officer

Name
David Leader
Title
President
Phone
6063240110
Signed
2014-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Leader
Formed
1934
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
7
Employees
14
Volunteers
5

Preparer

Preparer
Charles W Robinson
Phone
6063246905
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“contract labor-club 847.37dues 914.97entertainment 38410.00janitorial 233.52linens & uniform 2105.00repairs & maintenance 15220.89postage 798.44rent 16200.00supplies 17654.61taxes & license 2720.00sales tax 15700.01telephone 6145.46utilities 35140.73total 152091.00”

General explanation attachment

“NONE”

Raw XML AppendixShowing 400 of 433 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.

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IRS990ScheduleD/EquipmentGrp/BookValueAmt02500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013020
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013020
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048964
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0147146
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0653730
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0653730
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0708253
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0855399
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0855399
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0147146
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt054523
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt054523
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.10000
IRS990ScheduleG/GamingManagerCompensationAmt014000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAVID LEADER
IRS990ScheduleG/GamingManagerServicesProvTxt0CLUBROOM MANAGER INCLUDING CEO OF GAMING
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ELAINE CAUDILL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10PO BOX 2315
IRS990ScheduleG/PersonsWithBooksUSAddress/City0Ashland
IRS990ScheduleG/PersonsWithBooksUSAddress/State0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode041105
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ELAINE CAUDILL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1CLYDE L VAUGN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2CHARLES MAYNARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3JAMES RODMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EMPLOYEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ANNUAL PAYROLL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1FACILITY RENTAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2FACILITY RENTAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3FACILITY RENTAL
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP ONLY WITH NO CLASSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION ARE NOMINATED FOR ITS GOVERNING BODY (BOARD) AND ARE ELECTED VIA MEMBERSHIP VOTING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO SCRUTINY OF THE MEMBERSHIP BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT FORM 990, WITH KEY ISSUES PERTAINING TO OFFICERS RESPONSIBILITIES REGUARDING INDEPENCE, VOTING, ETC REPORTING REQUIREMENTS AND COMPLIANCE, IS PRESENTED PRIOR TO COMPLETION OF THE FINAL REPORT. ONCE FINALIZED, THE REPORT IS REVIEWED AND DISCUSSED BY THE GOVERNING BOARD PRIOR TO ITS SIGNING AND SUBMISSION FOR FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECORDS ARE AVAILABLE TO THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS, INCLUDING FORM 990, ARE ON FILE AT THE PREMISES. THEY ARE AVAILABLE FOR PUBLIC OBSERVATION OR REVIEW DURING OFFICE HOURS ( M-F 10:00 TO 5:00) OR UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6contract labor-club 847.37dues 914.97entertainment 38410.00janitorial 233.52linens & uniform 2105.00repairs & maintenance 15220.89postage 798.44rent 16200.00supplies 17654.61taxes & license 2720.00sales tax 15700.01telephone 6145.46utilities 35140.73total 152091.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NONE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10CLARENCE FIELDS 076 BLDG CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0611367340
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOLDS REAL ESTATE OF AM LEG POST 076
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10PO BOX 16
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Ashland
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode041105
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0242089
IRS990/TotalAssetsEOYAmt0155909
IRS990/TotalAssetsGrp/BOYAmt0242089
IRS990/TotalAssetsGrp/EOYAmt0155909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04000
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0384418
IRS990/TotalFunctionalExpensesGrp/TotalAmt0384418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01690
IRS990/TotalLiabilitiesEOYAmt02351
IRS990/TotalLiabilitiesGrp/BOYAmt01690
IRS990/TotalLiabilitiesGrp/EOYAmt02351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0240399
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153558
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0384418
IRS990/TotalProgramServiceRevenueAmt052232
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0293577
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297577
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0242089
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0155909
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01086
IRS990/TravelGrp/TotalAmt01086
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0240399

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$155,909
Liabilities
$2,351
Net assets
$153,558
Revenue
$297,577
Expenses
$384,418
Net income
-$86,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.00$0.18$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.34$1.62$0.29
2015Summary only. Only limited summary data is available for this year.$0.69$0.03$0.67$2.40$3.27$0.87
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.02$1.54$2.98$3.84$0.87
2013Summary only. Only limited summary data is available for this year.$2.42$0.02$2.40$3.50$3.97$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.02$2.87$4.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.02$3.27$5.21
Peer Organizations

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