Civic Intelligence

Poe Barnett Post 310 American Legion Inc

990EZ • Fiscal year 2014 • EIN 61-0517320

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

Organization ProfileN/A
PO Box 40Dawson Springs, KY 42408

(270) 797-2114

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

4th percentile

-89%

Higher net margin than 4% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

7th percentile

-26%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

87th percentile

36%

Faster revenue growth than 87% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$118,833

Down $42,175 (-26%) from 2013

Net Assets

Down

$117,769

Down $42,504 (-27%) from 2013

Liabilities

Up

$1,064

Up $329 (+45%) from 2013

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin4th percentile

Revenue

Up

$47,806

Up $12,738 (+36%) from 2013

Expenses

Up

$90,310

Up $14,955 (+20%) from 2013

Net Income

Down

-$42,504

Down $2,217 (-5.5%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$300K$200K$100K$0Assets 2011: $228,131Liabilities 2011: $02011Assets 2012: $201,243Liabilities 2012: $687Net Assets 2012: $200,5562012Assets 2013: $161,008Liabilities 2013: $735Net Assets 2013: $160,2732013Assets 2014: $118,833Liabilities 2014: $1,064Net Assets 2014: $117,7692014Assets 2015: $121,209Liabilities 2015: $1,076Net Assets 2015: $120,1332015

Highlighted filing

2014

Assets$118,833
Liabilities$1,064
Net Assets$117,769
Open 2014 Filing

Operations Trend

Revenue Growth87th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $17,576Expenses 2011: $61,749Net Income 2011: -$44,1732011Revenue 2012: $55,616Expenses 2012: $83,191Net Income 2012: -$27,5752012Revenue 2013: $35,068Expenses 2013: $75,355Net Income 2013: -$40,2872013Revenue 2014: $47,806Expenses 2014: $90,310Net Income 2014: -$42,5042014Revenue 2015: $101,062Expenses 2015: $98,698Net Income 2015: $2,3642015

Highlighted filing

2014

Revenue$47,806
Expenses$90,310
Net Income-$42,504
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$77,216
Mission and Program Overview

Mission

To offer a meeting place and support for local veterans as well as philanthropic support for local community members and institutions.

Program Services

DescriptionGrantsExpenses
TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS--
TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HARVEY CROOKCommander-$0--
WILL LATHAMVice Command-$0--
WILL LATHAMAdjunt Gener-$0--
SAM HATFIELDFinance Offi-$0--
Filing and Contact Details

Filer

Filer Name
Poe Barnett Post 310 American
EIN
61-0517320
Phone
2707972114
Address
PO BOX 40, DAWSON SPRINGS, KY 42408

Signing Officer

Name
Harvey Crook
Title
Commander
Phone
2707972114
Signed
2015-05-11
Discuss with paid preparer
Yes

Preparer

Firm
Franklin Certified Public Accountants
Address
311 SOUTH MAIN STREET, MADISONVILLE, KY 42431
Preparer
James Ray Lutz CPA
Phone
2708250022
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous incom 1,602 bad debts collection fees 285 rebate 200 t-shirt sales 130 gaming incom -778 total 1,439”

Form 990-ez, Part I, Line 16

“From csa import advertising 53 promotion & publicity 17,661 advertising promotion 238 cash over short 109 office supplies 299 bad debt expense 50 abc fees 2,210 occupational license 50 license & permits - other 300 gaming prizes 489 gaming expenses - other 321 keno 45 travel 40 expenses bar supplies - non cgs 1,127 miscellaneous 2,504 supplies 35 flags 174 memberships & dues 683 supplies and materials 120 payroll service fee 552 membership dues and asses -528 legal & professional fees 15 other expenses 35 non-investment depreciation 289 total 26,871”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 3,838 4,264 prepaid expenses and deferred charges 1,500 1,500 85,302 85,302 less accumulated depreciation 83,813 84,100 sons of american legion 31,816 15,782 total 38,643 22,748”

Form 990-ez, Part II, Line 26

“Payroll liabilities 735 0 payroll liabilities 0 1,064”

Form 990-ez, Part III

“To offer a meeting place and support for local veterans as well as philanthropic support for local community members and institutions.”

Form 990-ez, Part III, Line 31

“To offer a meeting place and support for local veterans as well as philanthropic support for local community members and institutions”

Raw XML Appendix128 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt0718
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0OGANIZATION
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum02707972114
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 40
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 40
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DAWSON SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042408
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0120615
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt094335
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01335
IRS990EZ/CostOfGoodsSoldAmt029410
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-42504
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01210
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0161008
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0118833
IRS990EZ/FundraisingGrossIncomeAmt0249
IRS990EZ/GainOrLossFromSaleOfAssetsAmt07920
IRS990EZ/GrossProfitLossSlsOfInvntryAmt026318
IRS990EZ/GrossReceiptsAmt077216
IRS990EZ/GrossSalesOfInventoryAmt055728
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09307
IRS990EZ/LandAndBuildingsGrp/BOYAmt01750
IRS990EZ/LandAndBuildingsGrp/EOYAmt01750
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt01238
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0160273
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0117769
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0160273
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0117769
IRS990EZ/OccupancyRentUtltsAndMaintAmt024807
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HARVEY CROOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILL LATHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WILL LATHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SAM HATFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE COMMAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ADJUNT GENER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3FINANCE OFFI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt038643
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022748
IRS990EZ/OtherExpensesTotalAmt026871
IRS990EZ/OtherRevenueTotalAmt01439
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS.
IRS990EZ/PrintingPublicationsPostageAmt0235
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt036469
IRS990EZ/SaleOfAssetsGrossAmt07920
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt0249
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0735
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01064
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090310
IRS990EZ/TotalRevenueAmt047806
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOM 1,602 BAD DEBTS COLLECTION FEES 285 REBATE 200 T-SHIRT SALES 130 GAMING INCOM -778 TOTAL 1,439
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FROM CSA IMPORT ADVERTISING 53 PROMOTION & PUBLICITY 17,661 ADVERTISING PROMOTION 238 CASH OVER SHORT 109 OFFICE SUPPLIES 299 BAD DEBT EXPENSE 50 ABC FEES 2,210 OCCUPATIONAL LICENSE 50 LICENSE & PERMITS - OTHER 300 GAMING PRIZES 489 GAMING EXPENSES - OTHER 321 KENO 45 TRAVEL 40 EXPENSES BAR SUPPLIES - NON CGS 1,127 MISCELLANEOUS 2,504 SUPPLIES 35 FLAGS 174 MEMBERSHIPS & DUES 683 SUPPLIES AND MATERIALS 120 PAYROLL SERVICE FEE 552 MEMBERSHIP DUES AND ASSES -528 LEGAL & PROFESSIONAL FEES 15 OTHER EXPENSES 35 NON-INVESTMENT DEPRECIATION 289 TOTAL 26,871
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVENTORIES FOR SALE OR USE 3,838 4,264 PREPAID EXPENSES AND DEFERRED CHARGES 1,500 1,500 85,302 85,302 LESS ACCUMULATED DEPRECIATION 83,813 84,100 SONS OF AMERICAN LEGION 31,816 15,782 TOTAL 38,643 22,748
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL LIABILITIES 735 0 PAYROLL LIABILITIES 0 1,064
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO OFFER A MEETING PLACE AND SUPPORT FOR LOCAL VETERANS AS WELL AS PHILANTHROPIC SUPPORT FOR LOCAL COMMUNITY MEMBERS AND INSTITUTIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HARVEY CROOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02707972114
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POE BARNETT POST 310 AMERICAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LEGION INC
ReturnHeader/Filer/BusinessNameControlTxt0POEB
ReturnHeader/Filer/EIN0610517320
ReturnHeader/Filer/PhoneNum02707972114
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 40
ReturnHeader/Filer/USAddress/CityNm0DAWSON SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042408
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205584770
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANKLIN CERTIFIED PUBLIC ACCOUNTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0311 SOUTH MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042431
ReturnHeader/PreparerPersonGrp/PhoneNum02708250022
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES RAY LUTZ CPA
ReturnHeader/ReturnTs02015-05-21T13:11:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$118,833
Liabilities
$1,064
Net assets
$117,769
Revenue
$47,806
Expenses
$90,310
Net income
-$42,504
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Summary only. Only limited summary data is available for this year.$1.21$0.01$1.20$1.01$0.99$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$0.48$0.90$0.43
2013Summary only. Only limited summary data is available for this year.$1.61$0.01$1.60$0.35$0.75$0.40
2012Summary only. Only limited summary data is available for this year.$2.01$0.01$2.01$0.56$0.83$0.28
2011Summary only. Only limited summary data is available for this year.$2.28$0.00$0.18$0.62$0.44
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)19 • <$500k nonprofits