Civic Intelligence

American Legion

990 • Fiscal year 2014 • EIN 61-6033887

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 10, 2015

PO Box 203Lawrenceburg, KY 40342

(502) 839-3619

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

29th percentile

0.00x

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

69th percentile

9.5%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

84th percentile

9.9%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-4.0%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$730,432

Up $65,545 (+9.9%) from 2013

Net Assets

Up

$730,432

Up $65,545 (+9.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$118,595

Down $4,966 (-4.0%) from 2013

Expenses

Down

$107,291

Down $33,649 (-24%) from 2013

Net Income

Up

$11,304

Up $28,683 (+165%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $391,461Liabilities 2010: $0Net Assets 2010: $391,4612010Assets 2012: $682,266Liabilities 2012: $0Net Assets 2012: $682,2662012Assets 2013: $664,887Liabilities 2013: $0Net Assets 2013: $664,8872013Assets 2014: $730,432Liabilities 2014: $0Net Assets 2014: $730,4322014Assets 2015: $729,240Liabilities 2015: $0Net Assets 2015: $729,2402015Assets 2016: $621,292Liabilities 2016: $0Net Assets 2016: $621,2922016Assets 2017: $629,926Liabilities 2017: $0Net Assets 2017: $629,9262017Assets 2018: $632,782Liabilities 2018: $0Net Assets 2018: $632,7822018Assets 2019: $622,528Liabilities 2019: $0Net Assets 2019: $622,5282019Assets 2020: $541,784Liabilities 2020: $0Net Assets 2020: $541,7842020Assets 2021: $537,487Liabilities 2021: $0Net Assets 2021: $537,4872021Assets 2022: $198,296Liabilities 2022: $0Net Assets 2022: $198,2962022

Highlighted filing

2014

Assets$730,432
Liabilities$0
Net Assets$730,432

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $80,4222010Expenses 2012: $100,8972012Revenue 2013: $123,561Expenses 2013: $140,940Net Income 2013: -$17,3792013Revenue 2014: $118,595Expenses 2014: $107,291Net Income 2014: $11,3042014Revenue 2015: $108,710Expenses 2015: $120,702Net Income 2015: -$11,9922015Revenue 2016: $113,875Expenses 2016: $99,795Net Income 2016: $14,0802016Revenue 2017: $110,727Expenses 2017: $107,491Net Income 2017: $3,2362017Revenue 2018: $157,022Expenses 2018: $153,266Net Income 2018: $3,7562018Revenue 2019: $182,086Expenses 2019: $192,340Net Income 2019: -$10,2542019Revenue 2020: -$3,879Expenses 2020: $76,865Net Income 2020: -$80,7442020Revenue 2021: $134,943Expenses 2021: $127,179Net Income 2021: $7,7642021Revenue 2022: $106,753Expenses 2022: $133,947Net Income 2022: -$27,1942022

Highlighted filing

2014

Revenue$118,595
Expenses$107,291
Net Income$11,304
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 10, 2015
Return Version
2014v5.0
Gross Receipts
$168,849
Mission and Program Overview

Mission

Community organization to help veterns, harities and others who are in need. All resources are helpthe community and no one is paid.

The american legion was chartered by congress in 1919 as a patriotic, mutual help, war time veterans org. A community service org.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$619,774$596,540▼ $23,234
Rtn Earn Endowment Incm Other Fnds$619,774$596,540▼ $23,234
Cash and Non-Interest-Bearing Accounts$45,113$133,892▲ $88,779
Cap Stk Tr Prin Current Funds$45,113$133,892▲ $88,779
Pledges and Grants Receivable$0--
Investments in Publicly Traded Securities$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0--
Total Assets$664,887$730,432▲ $65,545
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$664,887$730,432▲ $65,545
Total Liabilities and Net Assets / Fund Balance$664,887$730,432▲ $65,545

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$542,364$85,530-
Other Land Buildings$0--
Land$20,000--
Equipment$10,162$24,487-
Leasehold Improvements$24,014$48,791-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014----$0
2013----$0
2012----$0
2011----$0
2010----$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill Sloan2nd Vice Chairman
Larry Giles3rd Vice Comman
Kip HalvorsonAdjutant
Paul CornishChaplin
Bobby ThornberryCommander
Kip HalvorsonHistorian
Sally HigginPublicity Officer
Finley WillisService and Welfare
Gary BriscoeService Officer
Walter CunninghamSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$2,756
Program Service Revenue
$750
Investment Income
$0
Other Revenue
$115,089
All Other Contributions
$0
Change in Net Assets
$11,304

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,024
Total Fundraising Expense$6,705
Grants and Similar Amounts Paid$4,267
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$14,271$2,258$6,705$23,234
Insurance-$16,349-$16,349
Other Expenses$7,697$21,100-$7,697
All Other Expenses$1,864$4,529-$6,393
Grants to Domestic Individuals$4,267--$4,267
Office Expenses-$2,010-$2,010
Conferences and Meetings-$1,739-$1,739
Travel-$700-$700
Fees for Services Accounting-$350-$350
Total Functional Expenses$30,199$70,387$6,705$107,291

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,017
Fundraising Direct Expenses$33,249
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lawrence County Fair$83,017$83,017$18,668$64,349
Event 2-$0-$0
Total Events$83,017$83,017$32,726$50,291
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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
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

Part VI, Section A, Line 6

MEMBERS ONLY

Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
American Legion Post 34
EIN
61-6033887
Phone
5028393619
Address
PO BOX 203, LAWRENCEBURG, KY 40342

Signing Officer

Name
Bobby Thornberry
Title
Commander
Signed
2015-03-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Bobby Thornberry
Legal Domicile
Ky
Voting Board Members
163
Independent Board Members
0
Employees
0
Volunteers
25

Preparer

Firm
Bledsoe Bookkeeping
Address
PO BOX 704, BROWNSVILLE, KY 42210
Preparer
Ronnie Bledsoe
Phone
2707840469
Supplemental Narrative

Additional Explanations

Part XI, Line 9

Insurance payment for storm damages

Form 990 - Supplemental Information

This is a voluntary chapter everyone who helps just donate their time. We do pay any expense that is incured

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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/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0140940
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0123561
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt011304
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt042625
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0750
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0619774
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0596540
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0542364
IRS990ScheduleD/BuildingsGrp/DepreciationAmt085530
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0627894
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024487
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt034649
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt020000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024014
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt048791
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt072805
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0596540
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt07340
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt07340
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt032726
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01400
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LAWRENCE COUNTY FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0177
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0177
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt083017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt083017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt083017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083017
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt050291
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02990
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02990
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018668
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018668
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02151
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02151
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt00
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt00
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00
IRS990ScheduleG/GamingOtherFacilityPct00
IRS990ScheduleG/GamingOwnFacilityPct00
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicensedStatesCd0KY
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt00
IRS990ScheduleG/TotalNetToOrganizationAmt00
IRS990ScheduleG/TotalRetainedByContractorsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.00$1.98$1.07$1.34$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$0.00$5.37$1.35$1.27$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.00$5.42$0.04$0.77$0.81
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.23$0.00$6.23$1.82$1.92$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$0.00$6.33$1.57$1.53$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.30$0.00$6.30$1.11$1.07$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.21$0.00$6.21$1.14$1.00$0.14
2015Detailed filing. Detailed filing data is available for this year.$7.29$0.00$7.29$1.09$1.21$0.12
2014Detailed filing. Detailed filing data is available for this year.$7.30$0.00$7.30$1.19$1.07$0.11
2013Detailed filing. Detailed filing data is available for this year.$6.65$0.00$6.65$1.24$1.41$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$0.00$6.82$1.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.00$3.91$0.80