Civic Intelligence

American Legion Post 38

990EZ • Fiscal year 2017 • EIN 61-1213525

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 27, 2018

Organization ProfileSOMERSETPOST38.COM
500 Enterprise DriveSomerset, KY 42501

(606) 678-9808

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

16th percentile

-19%

Higher net margin than 16% 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

21st percentile

-8.0%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

23rd percentile

-17%

Faster revenue growth than 23% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$94,006

Down $8,204 (-8.0%) from 2016

Net Assets

Down

$94,006

Down $8,237 (-8.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin16th percentile

Revenue

Down

$44,122

Down $8,924 (-17%) from 2016

Expenses

Down

$52,631

Down $9,705 (-16%) from 2016

Net Income

Up

-$8,509

Up $781 (+8.4%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$150K$100K$50K$0Assets 2011: $116,240Liabilities 2011: $02011Assets 2012: $111,120Liabilities 2012: $02012Assets 2013: $113,478Liabilities 2013: $02013Assets 2014: $114,563Liabilities 2014: $02014Assets 2015: $111,534Liabilities 2015: $02015Assets 2016: $102,210Liabilities 2016: $0Net Assets 2016: $102,2432016Assets 2017: $94,006Liabilities 2017: $0Net Assets 2017: $94,0062017Assets 2024: $122,918Net Assets 2024: $122,9182024

Highlighted filing

2017

Assets$94,006
Liabilities$0
Net Assets$94,006
Open 2017 Filing

Operations Trend

Revenue Growth23rd percentile

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

$100K$50K$0-$50KRevenue 2011: $57,799Expenses 2011: $67,183Net Income 2011: -$9,3842011Revenue 2012: $60,181Expenses 2012: $65,301Net Income 2012: -$5,1202012Revenue 2013: $55,197Expenses 2013: $52,839Net Income 2013: $2,3582013Revenue 2014: $51,794Expenses 2014: $50,676Net Income 2014: $1,1182014Revenue 2015: $49,774Expenses 2015: $52,803Net Income 2015: -$3,0292015Revenue 2016: $53,046Expenses 2016: $62,336Net Income 2016: -$9,2902016Revenue 2017: $44,122Expenses 2017: $52,631Net Income 2017: -$8,5092017Revenue 2024: $79,005Expenses 2024: $78,912Net Income 2024: $932024

Highlighted filing

2017

Revenue$44,122
Expenses$52,631
Net Income-$8,509
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 27, 2018
Return Version
2017v2.3
Gross Receipts
$59,614
Mission and Program Overview

Mission

To provide for veterans and their families in distress

Program Services

DescriptionGrantsExpenses
FULFILLED ITS MISSION OF PROVIDING HELP TO VETERANS AND THEIR FAMILIES IN--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LEONARD MATHERLYCommander-$0--
GLENN TARTERVice Command-$0--
JOSEPH BILL2nd Vice COM-$0--
ROY MESSENGERAdjutant-$0--
TONY BROOKSFinance Offi-$0--
CLARENCE FLOYDChaplin-$0--
MARK DANIELSSergeant At-$0--
BOB THORTIONService Offi-$0--
HOMER DAVISBoard Member-$0--
ELLIS DEAN COLLINSBoard Member-$0--
JEANNIE COTTLEBoard Member-$0--
CHERYL FRIETCHBoard Member-$0--
MIKE MCKINNEYBoard Member-$0--
STEVE COWENBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Meals$44,820$44,820$6,151$38,669
Total Events$44,820$44,820$15,492$29,328
Filing and Contact Details

Filer

Filer Name
American Legion Post 38
EIN
61-1213525
Address
500 ENTERPRISE DRIVE, SOMERSET, KY 42501

Signing Officer

Name
Tony Brooks
Title
Finance Officer
Signed
2018-10-27

Preparer

Firm
Jeffrey S Wilds CPA Pllc
Address
3311 S HIGHWAY 27 STE 9, SOMERSET, KY 42501-3179
Preparer
Jeffrey S Wilds CPA
Phone
6066784327
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bank charges 1,485 conference & meeting 410 dues federal & state 8,451 honor guard 2,506 insurance 2,058 miscellaneous 713 office expense 8,481 promotional 330 property tax 1,051 repairs 3,198 supplies 103 telephone 2,398 non-investment depreciation 5,416 total 36,600”

Form 990-ez, Part I, Line 20

“Prior period adjustments 305”

Form 990-ez, Part II, Line 24

“177,206 168,709 less accumulated depreciation 134,400 139,816 total 42,806 28,893”

Form 990-ez, Part III, Line 31

“Fulfilled its mission of providing help to veterans and their families in”

Raw XML Appendix165 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LEONARD MATHERLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GLENN TARTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH BILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROY MESSENGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TONY BROOKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CLARENCE FLOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARK DANIELS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BOB THORTION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8HOMER DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ELLIS DEAN COLLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10JEANNIE COTTLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11CHERYL FRIETCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12MIKE MCKINNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13STEVE COWEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE COMMAND
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SERGEANT AT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt042806
IRS990EZ/OtherAssetsTotalDetail/EOYAmt028893
IRS990EZ/OtherChangesInNetAssetsAmt0305
IRS990EZ/OtherExpensesTotalAmt036600
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE FOR VETERANS AND THEIR FAMILIES IN DISTRESS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FULFILLED ITS MISSION OF PROVIDING HELP TO VETERANS AND THEIR FAMILIES IN
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SpecialEventsNetIncomeLossAmt029328
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IRS990EZ/TotalExpensesAmt052631
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IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0SOMERSETPOST38.COM
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015492
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BANK CHARGES 1,485 CONFERENCE & MEETING 410 DUES FEDERAL & STATE 8,451 HONOR GUARD 2,506 INSURANCE 2,058 MISCELLANEOUS 713 OFFICE EXPENSE 8,481 PROMOTIONAL 330 PROPERTY TAX 1,051 REPAIRS 3,198 SUPPLIES 103 TELEPHONE 2,398 NON-INVESTMENT DEPRECIATION 5,416 TOTAL 36,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD ADJUSTMENTS 305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2177,206 168,709 LESS ACCUMULATED DEPRECIATION 134,400 139,816 TOTAL 42,806 28,893
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FULFILLED ITS MISSION OF PROVIDING HELP TO VETERANS AND THEIR FAMILIES IN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TONY BROOKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 38
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0611213525
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 ENTERPRISE DRIVE
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042501
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B184554DBAF0858A49330F422B43935187F5E6C9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B184554DBAF0858A49330F422B43935187F5E6C9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.140.14.239
ReturnHeader/FilingSecurityInformation/IPDt02018-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:31:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611325425
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFFREY S WILDS CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03311 S HIGHWAY 27 STE 9
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOMERSET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0425013179
ReturnHeader/PreparerPersonGrp/PhoneNum06066784327
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY S WILDS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-09T16:31:31-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$94,006
Liabilities
$0
Net assets
$94,006
Revenue
$44,122
Expenses
$52,631
Net income
-$8,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.23$1.23$0.79$0.79$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.44$0.53$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.53$0.62$0.09
2015Summary only. Only limited summary data is available for this year.$1.12$0.00$0.50$0.53$0.03
2014Summary only. Only limited summary data is available for this year.$1.15$0.00$0.52$0.51$0.01
2013Summary only. Only limited summary data is available for this year.$1.13$0.00$0.55$0.53$0.02
2012Summary only. Only limited summary data is available for this year.$1.11$0.00$0.60$0.65$0.05
2011Summary only. Only limited summary data is available for this year.$1.16$0.00$0.58$0.67$0.09