Civic Intelligence

American Legion Post 62 Simpson

990 • Fiscal year 2019 • EIN 61-0430010

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 15, 2020

P O Box 69Franklin, KY 42135

(270) 586-9145

Siviq Scores

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

Liabilities / Assets

96th percentile

0.64x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

98th percentile

3.37x

Higher debt load relative to revenue than 98% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Net Margin

3rd percentile

-118%

Higher net margin than 3% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$15,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Asset Growth

96th percentile

63%

Faster asset growth than 96% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$491,053

Up $190,566 (+63%) from 2018

Net Assets

Down

$179,035

Down $73,956 (-29%) from 2018

Liabilities

Up

$312,018

Up $264,522 (+557%) from 2018

Revenue

Down

$92,527

Down $47,000 (-34%) from 2018

Expenses

Up

$201,961

Up $108,283 (+116%) from 2018

Net Income

Down

-$109,434

Down $155,283 (-339%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $151,374Liabilities 2010: $0Net Assets 2010: $151,3742010Assets 2011: $174,796Liabilities 2011: $0Net Assets 2011: $174,7962011Assets 2012: $183,040Liabilities 2012: $0Net Assets 2012: $183,0402012Assets 2013: $161,162Liabilities 2013: $0Net Assets 2013: $161,1622013Assets 2014: $179,409Liabilities 2014: $0Net Assets 2014: $179,4092014Assets 2015: $197,974Liabilities 2015: $0Net Assets 2015: $197,9742015Assets 2016: $226,790Liabilities 2016: $0Net Assets 2016: $226,7902016Assets 2017: $207,142Liabilities 2017: $0Net Assets 2017: $207,1422017Assets 2018: $300,487Liabilities 2018: $47,496Net Assets 2018: $252,9912018Assets 2019: $491,053Liabilities 2019: $312,018Net Assets 2019: $179,0352019Assets 2020: $1,020,946Liabilities 2020: $701,448Net Assets 2020: $319,4982020Assets 2021: $2,323,772Liabilities 2021: $1,603,199Net Assets 2021: $720,5732021Assets 2022: $2,758,200Liabilities 2022: $1,749,557Net Assets 2022: $1,008,6432022Assets 2023: $2,799,805Liabilities 2023: $1,589,198Net Assets 2023: $1,210,6072023Assets 2024: $2,924,826Liabilities 2024: $1,418,076Net Assets 2024: $1,506,7502024

Highlighted filing

2019

Assets$491,053
Liabilities$312,018
Net Assets$179,035

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $116,4452010Expenses 2011: $118,5972011Expenses 2012: $109,4122012Revenue 2013: $176,604Expenses 2013: $198,482Net Income 2013: -$21,8782013Revenue 2014: $230,018Expenses 2014: $211,771Net Income 2014: $18,2472014Revenue 2015: $270,210Expenses 2015: $251,645Net Income 2015: $18,5652015Revenue 2016: $306,465Expenses 2016: $277,649Net Income 2016: $28,8162016Revenue 2017: $132,729Expenses 2017: $152,377Net Income 2017: -$19,6482017Revenue 2018: $139,527Expenses 2018: $93,678Net Income 2018: $45,8492018Revenue 2019: $92,527Expenses 2019: $201,961Net Income 2019: -$109,4342019Revenue 2020: $247,528Expenses 2020: $107,065Net Income 2020: $140,4632020Revenue 2021: $546,331Expenses 2021: $156,011Net Income 2021: $390,3202021Revenue 2022: $515,206Expenses 2022: $227,136Net Income 2022: $288,0702022Revenue 2023: $319,663Expenses 2023: $105,468Net Income 2023: $214,1952023Revenue 2024: $388,654Expenses 2024: $93,794Net Income 2024: $294,8602024

Highlighted filing

2019

Revenue$92,527
Expenses$201,961
Net Income-$109,434
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 15, 2020
Return Version
2019v5.1
Gross Receipts
$2,210,174
Mission and Program Overview

Mission

To provide a support association for americas military verterans and to offer benevolent programs in the community

To provice a support association for americas military veterans and to offer benevolent programs in the community of franklin and simpson county kentucky

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$340,439$312,289▼ $28,150
Rtn Earn Endowment Incm Other Fnds$252,991$179,035▼ $73,956
Cash and Non-Interest-Bearing Accounts$202,048$120,764▼ $81,284
Savings and Temporary Cash Investments$58,000$58,000→ $0
Total Assets$600,487$491,053▼ $109,434
Liabilities
Mortgage Notes Payable Secured by Investment Property$300,000$264,522▼ $35,478
Unsecured Notes Loans Payable$47,496$47,496→ $0
Total Liabilities$347,496$312,018▼ $35,478
Net Assets / Fund Balance
Total Net Assets Fund Balance$252,991$179,035▼ $73,956
Total Liabilities and Net Assets / Fund Balance$600,487$491,053▼ $109,434

Asset Categories

AssetBook ValueDepreciationBasis
Land$306,500-$306,500
Equipment$5,789$275,711$281,500
Buildings-$150,159$150,159
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lonzie FergusonCommanderFT$15,000$15,000
John MastersService Officer-$2,280$2,280
Gene StarksAdjutant-$1,080$1,080

Board Members and Trustees

NameTitle
John Minnicks1st Vice Cmdr
Todd Crafton2nd Vice Cmdr
Joe Phillips3rd Vice Cmdr
Johnny MontgomeryChaplin
Major BradfordHistorian
Tom BurrisSgt at Arms
Sheila BattenfeldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$92,527
Change in Net Assets
$-109,434
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,376
Salaries, Compensation, and Employee Benefits$39,160
Grants and Similar Amounts Paid$6,091
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$47,998-$47,998
Benefits to Members$32,334--$32,334
Depreciation Depletion-$28,150-$28,150
Other Salaries and Wages-$20,800-$20,800
Current Officers, Directors, Trustees, and Key Employees-$18,360-$18,360
Interest-$14,873-$14,873
Other Expenses-$8,966-$8,966
Grants to Domestic Individuals$5,066--$5,066
Fees for Services Accounting-$2,100-$2,100
Grants to Domestic Orgs$1,025--$1,025
Advertising-$401-$401
Office Expenses-$341-$341
Total Functional Expenses$38,425$163,536$0$201,961
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fs Good Samaritan IncFranklin, KY501c3Benevolence$1,025
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,210,174
Gaming Direct Expenses$2,117,647
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A

All officers are elected by the members

Form 990, Part VI, Line 7B

Books and financial info are open records upon request to the members of the association.

Form 990, Part VI, Line 8A

Books and financial records are open records upon request to the members of the association

Form 990, Part VI, Line 15A

Compensation for the commanders are set by the officers and members based on comparable wages for the position within the community.

Form 990, Part VI, Line 15B

Key employee wages are voted on by the officers then the members.

Form 990, Part VI, Line 19

All of the governing documents are open to public inspection upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 62 Simpson
EIN
61-0430010
Phone
2705869145
Address
P O BOX 69, Franklin, KY 42135

Signing Officer

Name
Lonzie Ferguson
Title
Commander
Phone
2705869145
Signed
2020-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lonzie Ferguson
Formed
1960
Legal Domicile
Ky
Voting Board Members
220
Independent Board Members
220
Employees
4

Preparer

Firm
Evergreen Tax Service
Address
927 BROOKHAVEN ROAD, FRANKLIN, KY 42134
Preparer
Hal W Toomey
Phone
2705869899
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Debt service payments on secured property loan

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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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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0252991
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0179035
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt058000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0150159
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0150159
IRS990ScheduleD/EquipmentGrp/BookValueAmt05789
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0275711
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0281500
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0306500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0312289
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0520000
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01434410
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01954410
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02117647
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0316718
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01893456
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02210174
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt092527
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0118637
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0118637
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt044600
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt044600
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt04000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0YOUTH SPORTS AND SCHOOL SUPPLIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt01066
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOOL SUPPLIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0100
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/CashGrantAmt01025
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BENEVOLENCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FS GOOD SAMARITAN INC
IRS990ScheduleI/RecipientTable/RecipientEIN0611220675
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0S MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FRANKLIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd042134
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS ARE ELECTED BY THE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOKS AND FINANCIAL INFO ARE OPEN RECORDS UPON REQUEST TO THE MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOKS AND FINANCIAL RECORDS ARE OPEN RECORDS UPON REQUEST TO THE MEMBERS OF THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE COMMANDERS ARE SET BY THE OFFICERS AND MEMBERS BASED ON COMPARABLE WAGES FOR THE POSITION WITHIN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KEY EMPLOYEE WAGES ARE VOTED ON BY THE OFFICERS THEN THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OF THE GOVERNING DOCUMENTS ARE OPEN TO PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DEBT SERVICE PAYMENTS ON SECURED PROPERTY LOAN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0600487
IRS990/TotalAssetsEOYAmt0491053
IRS990/TotalAssetsGrp/BOYAmt0600487
IRS990/TotalAssetsGrp/EOYAmt0491053
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0163536
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038425
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0347496
IRS990/TotalLiabilitiesEOYAmt0312018
IRS990/TotalLiabilitiesGrp/BOYAmt0347496
IRS990/TotalLiabilitiesGrp/EOYAmt0312018
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0252991
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0179035
IRS990/TotalProgramServiceExpensesAmt038425
IRS990/TotalReportableCompFromOrgAmt018360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt092527
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0600487
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0491053
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt047496
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt047496
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0115 CREEKWOOD LANE
IRS990/USAddress/CityNm0HENDERSONVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037075
IRS990/VotingMembersGoverningBodyCnt0220
IRS990/VotingMembersIndependentCnt0220
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LONZIE FERGUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02705869145
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 62 SIMPSON
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0610430010
ReturnHeader/Filer/PhoneNum02705869145
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 69
ReturnHeader/Filer/USAddress/CityNm0Franklin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042135
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0264323B384AD911412D56ECFC5FEABB66F3ADF3E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0264323B384AD911412D56ECFC5FEABB66F3ADF3E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$1.42$1.51$0.39$0.09$0.29
2023Summary only. Only limited summary data is available for this year.$2.80$1.59$1.21$0.32$0.11$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$1.75$1.01$0.52$0.23$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$1.60$0.72$0.55$0.16$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.70$0.32$0.25$0.11$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.31$0.18$0.09$0.20$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.05$0.25$0.14$0.09$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.13$0.15$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.00$0.23$0.31$0.28$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.27$0.25$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.23$0.21$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.18$0.20$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.12