Civic Intelligence

American Legion 76 Clarence Fields

990 • Fiscal year 2015 • EIN 61-0191645

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 01, 2015

Organization Profile
PO Box 2315Ashland, KY 41105

(606) 324-0110

Siviq Scores

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

Liabilities / Assets

68th percentile

0.04x

Higher debt load relative to assets than 68% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

1st percentile

-56%

Faster asset growth than 1% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets68th percentile

Assets

Flat

$69,373

Flat from 2015

Net Assets

Flat

$66,617

Flat from 2015

Liabilities

Flat

$2,756

Flat from 2015

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin8th percentile

Revenue

Flat

$239,635

Flat from 2015

Expenses

Flat

$326,576

Flat from 2015

Net Income

Flat

-$86,941

Flat from 2015

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 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

2015

Assets$69,373
Liabilities$2,756
Net Assets$66,617
Open 2015 Filing

Operations Trend

Revenue Growth16th 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 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

2015

Revenue$239,635
Expenses$326,576
Net Income-$86,941
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 1, 2015
Return Version
2014v5.0
Gross Receipts
$854,119
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
Land, Buildings, and Equipment, Net$48,964$34,062▼ $14,902
Cash and Non-Interest-Bearing Accounts$28,533$17,825▼ $10,708
Savings and Temporary Cash Investments$71,319$10,393▼ $60,926
Inventories for Sale or Use$7,093$7,093→ $0
Total Assets$155,909$69,373▼ $86,536
Liabilities
Accounts Payable and Accrued Expenses$2,351$2,756▲ $405
Total Liabilities$2,351$2,756▲ $405
Net Assets / Fund Balance
Unrestricted Net Assets$153,558$66,617▼ $86,941
Total Net Assets Fund Balance$153,558$66,617▼ $86,941
Total Liabilities and Net Assets / Fund Balance$155,909$69,373▼ $86,536

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,562$414,912$446,474
Leasehold Improvements-$13,020$13,020
Equipment$2,500-$2,500
Compensation and Service Providers
Top Officer Pay73rd 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
$0
Program Service Revenue
$38,926
Investment Income
$69
Other Revenue
$200,640
Change in Net Assets
$-86,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,786
Salaries, Compensation, and Employee Benefits$129,790
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$144,997--$144,997
Other Salaries and Wages$114,888--$114,888
Depreciation Depletion$14,902--$14,902
Payroll Taxes$14,902--$14,902
Insurance$11,427--$11,427
Fees for Services Accounting$4,200--$4,200
Other Expenses$3,705--$3,705
Office Expenses$2,452--$2,452
Advertising$385--$385
Total Functional Expenses$326,576$0$0$326,576
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$491,723
Gaming Direct Expenses$390,792
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

Filer Name
American Legion 76 Clarence Fields
EIN
61-0191645
Address
PO BOX 2315, Ashland, KY 41105

Signing Officer

Name
David Leader
Title
President
Phone
6063240110
Signed
2015-09-01
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

Preparer

Firm
Charles W Robinson
Address
PO Box 2118, Ashland, KY 41105
Preparer
Charles W Robinson
Phone
6063246905
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“contract labor-club 547.76dues 1278.46entertainment 37721.90janitorial 82.50linens & uniform 2609.63repairs & maintenance 13444.43rent 11800.00supplies 17654.61taxes & license 2320.00sales tax 16839.67telephone 5469.55utilities 32315.81bad debts 510.00contributions 2250.00gaming fees 5643.83miscellaneous 13529.98travel 230.95total 164249.08”

General explanation attachment

“NONE”

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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071319
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010393
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt031562
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0414912
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0446474
IRS990ScheduleD/EquipmentGrp/BookValueAmt02500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013020
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013020
IRS990ScheduleD/TotalBookValueLandBuildingsAmt034062
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0100931
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0374795
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0374795
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0390792
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0491723
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0491723
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0100931
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt015997
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt015997
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
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/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 2315
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Ashland
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd041105
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 547.76dues 1278.46entertainment 37721.90janitorial 82.50linens & uniform 2609.63repairs & maintenance 13444.43rent 11800.00supplies 17654.61taxes & license 2320.00sales tax 16839.67telephone 5469.55utilities 32315.81bad debts 510.00contributions 2250.00gaming fees 5643.83miscellaneous 13529.98travel 230.95total 164249.08
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0155909
IRS990/TotalAssetsEOYAmt069373
IRS990/TotalAssetsGrp/BOYAmt0155909
IRS990/TotalAssetsGrp/EOYAmt069373
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0326576
IRS990/TotalFunctionalExpensesGrp/TotalAmt0326576
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02351
IRS990/TotalLiabilitiesEOYAmt02756
IRS990/TotalLiabilitiesGrp/BOYAmt02351
IRS990/TotalLiabilitiesGrp/EOYAmt02756
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0153558
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt066617
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0326576
IRS990/TotalProgramServiceRevenueAmt038926
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239635
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0239635
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0155909
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt069373
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0153558
IRS990/UnrestrictedNetAssetsGrp/EOYAmt066617
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LEADER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06063240110
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69,373
Liabilities
$2,756
Net assets
$66,617
Revenue
$239,635
Expenses
$326,576
Net income
-$86,941
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
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.03$0.67$2.40$3.27$0.87
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