Civic Intelligence

American Legion Post 81 Bra

990 • Fiscal year 2021 • EIN 62-0452087

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 27, 2022

PO Box 3272Cleveland, TN 37320

(423) 476-4451

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

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

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.00x

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

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Net Margin

7th percentile

-40%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Asset Growth

11th percentile

-4.5%

Faster asset growth than 11% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

8th percentile

-29%

Faster revenue growth than 8% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$949,700

Down $44,953 (-4.5%) from 2020

Net Assets

Down

$949,700

Down $44,953 (-4.5%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$112,486

Down $46,166 (-29%) from 2020

Expenses

Down

$157,439

Down $16,312 (-9.4%) from 2020

Net Income

Down

-$44,953

Down $29,854 (-198%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,258,078Liabilities 2010: $0Net Assets 2010: $1,258,0782010Assets 2011: $1,228,958Liabilities 2011: $0Net Assets 2011: $1,228,9582011Assets 2012: $1,188,665Liabilities 2012: $0Net Assets 2012: $1,188,6652012Assets 2013: $1,157,952Liabilities 2013: $0Net Assets 2013: $1,157,9522013Assets 2014: $1,089,954Liabilities 2014: $0Net Assets 2014: $1,089,9542014Assets 2015: $1,072,048Liabilities 2015: $0Net Assets 2015: $1,072,0482015Assets 2016: $1,064,294Liabilities 2016: $0Net Assets 2016: $1,064,2942016Assets 2017: $1,065,597Liabilities 2017: $0Net Assets 2017: $1,065,5972017Assets 2018: $1,022,304Liabilities 2018: $0Net Assets 2018: $1,022,3042018Assets 2019: $1,009,752Liabilities 2019: $0Net Assets 2019: $1,009,7522019Assets 2020: $994,653Liabilities 2020: $0Net Assets 2020: $994,6532020Assets 2021: $949,700Liabilities 2021: $0Net Assets 2021: $949,7002021Assets 2022: $872,510Liabilities 2022: $0Net Assets 2022: $872,5102022Assets 2023: $900,637Liabilities 2023: $0Net Assets 2023: $900,6372023Assets 2024: $956,819Liabilities 2024: $0Net Assets 2024: $956,8192024

Highlighted filing

2021

Assets$949,700
Liabilities$0
Net Assets$949,700

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $238,6032010Expenses 2011: $217,6102011Expenses 2012: $221,9602012Revenue 2013: $176,661Expenses 2013: $228,808Net Income 2013: -$52,1472013Revenue 2014: $176,154Expenses 2014: $232,766Net Income 2014: -$56,6122014Revenue 2015: $159,084Expenses 2015: $204,929Net Income 2015: -$45,8452015Revenue 2016: $121,076Expenses 2016: $202,241Net Income 2016: -$81,1652016Revenue 2017: $161,880Expenses 2017: $195,080Net Income 2017: -$33,2002017Revenue 2018: $166,156Expenses 2018: $209,089Net Income 2018: -$42,9332018Revenue 2019: $218,992Expenses 2019: $201,881Net Income 2019: $17,1112019Revenue 2020: $158,652Expenses 2020: $173,751Net Income 2020: -$15,0992020Revenue 2021: $112,486Expenses 2021: $157,439Net Income 2021: -$44,9532021Revenue 2022: $158,721Expenses 2022: $189,812Net Income 2022: -$31,0912022Revenue 2023: $204,550Expenses 2023: $206,027Net Income 2023: -$1,4772023Revenue 2024: $200,583Expenses 2024: $220,246Net Income 2024: -$19,6632024

Highlighted filing

2021

Revenue$112,486
Expenses$157,439
Net Income-$44,953
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 27, 2022
Return Version
2020v4.2
Gross Receipts
$244,179
Mission and Program Overview

Mission

to support veterans and their families thru post activities and education.

outreach to veterans with education, fellowship, and ceremonies. monthly meetings are held with special events on memorial day and veterans day. several committees of volunteer veterans meet and plan post activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$994,653$855,239▼ $139,414
Cash and Non-Interest-Bearing Accounts-$94,461-
Total Assets$994,653$949,700▼ $44,953
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$994,653$949,700▼ $44,953
Total Net Assets Fund Balance$994,653$949,700▼ $44,953
Total Liabilities and Net Assets / Fund Balance$994,653$949,700▼ $44,953

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$487,560$353,750$841,310
Land$367,679-$367,679
Equipment-$5,812$5,812
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rusty Bryant1st vice commander
Tonya Leonard2nd vice commander
Steve Stewart3rd vice commander
Bill VaughnFinance Officer
Roy SmithPost Adjutant
Rick WilliamsPost Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$19,297
Program Service Revenue
$21,889
Investment Income
$118
Other Revenue
$71,182
All Other Contributions
$7,907
Change in Net Assets
$-44,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$79,593
Other Expenses$68,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$48,065--$48,065
Occupancy$43,169--$43,169
Other Employee Benefits$22,029--$22,029
Payroll Taxes-$9,499-$9,499
Benefits to Members$8,866--$8,866
Insurance$7,926--$7,926
Fees for Services Accounting$2,500--$2,500
Office Expenses$1,569--$1,569
All Other Expenses$345--$345
Advertising$236--$236
Other Expenses$80--$80
Total Functional Expenses$147,940$9,499$0$157,439
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$66,941
Gaming Gross Income$64,628
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

Copy is given at monthly meeting

Form 990, Part VI, Line 19

Records available on request

Filing and Contact Details

Filer

Filer Name
American Legion Post 81 BRA
EIN
62-0452087
Phone
4234764451
Address
PO Box 3272, Cleveland, TN 37320

Signing Officer

Name
Bill Vaughn
Title
Treasurer
Signed
2022-04-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Roy A Smith
Formed
1920
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
RL George CPA
Address
PO Box 3955, Cleveland, TN 37320
Preparer
Robert L George
Phone
4237160643
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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/TotalFunctionalExpensesGrp/TotalAmt0157439
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0994653
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0949700
IRS990/TotalProgramServiceExpensesAmt0147940
IRS990/TotalProgramServiceRevenueAmt021889
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021889
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112486
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0994653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0949700
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0928 Rabbit Valley Road
IRS990/USAddress/CityNm0Cleveland
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037312
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Bill Vaughn
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 81 BRA
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0620452087
ReturnHeader/Filer/PhoneNum04234764451
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 3272
ReturnHeader/Filer/USAddress/CityNm0Cleveland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RL George CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 3955
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cleveland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037320
ReturnHeader/PreparerPersonGrp/PhoneNum04237160643
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert L George
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-04-27T11:06:16-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Bill
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Vaughn
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.20$0.22$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.20$0.21$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.16$0.19$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.11$0.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.16$0.17$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.22$0.20$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.17$0.21$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.16$0.20$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.12$0.20$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.16$0.20$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.18$0.23$0.06
2013Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.18$0.23$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.24