Civic Intelligence

American Legion

990EZ • Fiscal year 2014 • EIN 62-6045035

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

Organization ProfileN/A
PO Box 752Johnson City, TN 37605

(423) 929-1251

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

70th percentile

8.9%

Higher net margin than 70% 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

47th percentile

-1.2%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

30th percentile

-11%

Faster revenue growth than 30% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$113,311

Down $1,338 (-1.2%) from 2013

Net Assets

$111,241

No earlier filing loaded for comparison.

Liabilities

Down

$2,070

Down $3,960 (-66%) from 2013

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin70th percentile

Revenue

Down

$29,304

Down $3,774 (-11%) from 2013

Expenses

Down

$26,682

Down $14,244 (-35%) from 2013

Net Income

Up

$2,622

Up $10,470 (+133%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$300K$200K$100K$0Assets 2011: $124,012Liabilities 2011: $02011Assets 2012: $116,467Liabilities 2012: $02012Assets 2013: $114,649Liabilities 2013: $6,0302013Assets 2014: $113,311Liabilities 2014: $2,070Net Assets 2014: $111,2412014Assets 2015: $161,028Net Assets 2015: $161,0282015Assets 2016: $181,973Net Assets 2016: $181,9732016Assets 2017: $166,338Liabilities 2017: $02017Assets 2019: $206,550Liabilities 2019: $02019

Highlighted filing

2014

Assets$113,311
Liabilities$2,070
Net Assets$111,241
Open 2014 Filing

Operations Trend

Revenue Growth30th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $36,420Expenses 2011: $36,937Net Income 2011: -$5172011Revenue 2012: $34,801Expenses 2012: $42,346Net Income 2012: -$7,5452012Revenue 2013: $33,078Expenses 2013: $40,926Net Income 2013: -$7,8482013Revenue 2014: $29,304Expenses 2014: $26,682Net Income 2014: $2,6222014Revenue 2015: $100,499Expenses 2015: $50,713Net Income 2015: $49,7862015Revenue 2016: $58,498Expenses 2016: $37,554Net Income 2016: $20,9442016Revenue 2017: $26,739Expenses 2017: $32,745Net Income 2017: -$6,0062017Revenue 2019: $40,000Expenses 2019: $35,862Net Income 2019: $4,1382019

Highlighted filing

2014

Revenue$29,304
Expenses$26,682
Net Income$2,622
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 11, 2015
Return Version
2014v5.0
Gross Receipts
$29,304
Mission and Program Overview

Mission

To provide services to veterans

Program Services

DescriptionGrantsExpenses
SPONSORSHIP OF AREA HIGH SCHOOL BOYS TO ATTEND TENNESSEE BOYS STATE, AN EDUCATIONAL PROGRAM OF GOVERNMENT INSTRUCTION--
DONATIONS TO LOCAL CHARITABLE ORGANIZATIONS--
MEDALS TO ROTC PARTICIPANTS--
PROVIDE SERVICES TO VETERANS--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT HENRYCommander-$0--
KEN SHEPPARDTreasurer-$0--
PERRY COUNTSDirector-$0--
WALT HOLLANDDirector-$0--
JAMES LAMPRECHTDirector-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 0024
EIN
62-6045035
Phone
4239291251
Address
PO BOX 752, JOHNSON CITY, TN 37605

Signing Officer

Name
Ken Sheppard
Title
Treasurer
Phone
4239291251
Signed
2015-03-11
Discuss with paid preparer
Yes

Preparer

Firm
Lewis & Associates Pc Cpas
Address
PRINCETON PROF BLDG 136 PRINCETON, JOHNSON CITY, TN 37601
Preparer
Kenneth L Lewis
Phone
4239265138
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous 7,638 total 7,638”

Form 990-ez, Part I, Line 16

“Expenses office expense 174 postage 306 conventions 442 insurance 2,225 food & drinks 817 supplies 245 miscellaneous 1,915 dues 5,090 non-investment depreciation 42 total 11,256”

Form 990-ez, Part II, Line 24

“Equipment 2,629 2,629 less accumulated depreciation 2,213 2,255 furniture & fixtures 23,162 23,162 less accumulated depreciation 23,162 23,162 total 416 374”

Form 990-ez, Part II, Line 26

“Note payable - walt holland 6,030 2,070”

Form 990-ez, Part III, Line 31

“Provide services to veterans”

Raw XML Appendix120 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/BooksInCareOfDetail/PersonNm0KEN SHEPPARD
IRS990EZ/BooksInCareOfDetail/PhoneNum04239289055
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0409 EAST MARKET ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JOHNSON CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037605
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02282
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06953
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02830
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02622
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0600
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0114649
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0113311
IRS990EZ/GrantsAndSimilarAmountsPaidAmt02222
IRS990EZ/GrossReceiptsAmt029304
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012403
IRS990EZ/LandAndBuildingsGrp/BOYAmt0111951
IRS990EZ/LandAndBuildingsGrp/EOYAmt0105984
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt06433
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0108619
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0111241
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0108619
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0111241
IRS990EZ/OccupancyRentUtltsAndMaintAmt012604
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT HENRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KEN SHEPPARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PERRY COUNTS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WALT HOLLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JAMES LAMPRECHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0416
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0374
IRS990EZ/OtherExpensesTotalAmt011256
IRS990EZ/OtherRevenueTotalAmt07638
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE SERVICES TO VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SPONSORSHIP OF AREA HIGH SCHOOL BOYS TO ATTEND TENNESSEE BOYS STATE, AN EDUCATIONAL PROGRAM OF GOVERNMENT INSTRUCTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DONATIONS TO LOCAL CHARITABLE ORGANIZATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2MEDALS TO ROTC PARTICIPANTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3PROVIDE SERVICES TO VETERANS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06030
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02070
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt026682
IRS990EZ/TotalRevenueAmt029304
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 7,638 TOTAL 7,638
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE EXPENSE 174 POSTAGE 306 CONVENTIONS 442 INSURANCE 2,225 FOOD & DRINKS 817 SUPPLIES 245 MISCELLANEOUS 1,915 DUES 5,090 NON-INVESTMENT DEPRECIATION 42 TOTAL 11,256
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 2,629 2,629 LESS ACCUMULATED DEPRECIATION 2,213 2,255 FURNITURE & FIXTURES 23,162 23,162 LESS ACCUMULATED DEPRECIATION 23,162 23,162 TOTAL 416 374
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NOTE PAYABLE - WALT HOLLAND 6,030 2,070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDE SERVICES TO VETERANS
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, LINE 31
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN SHEPPARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04239291251
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0024
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0KINGS MOUNTAIN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0626045035
ReturnHeader/Filer/PhoneNum04239291251
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 752
ReturnHeader/Filer/USAddress/CityNm0JOHNSON CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037605
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621516392
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS & ASSOCIATES PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PRINCETON PROF BLDG 136 PRINCETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JOHNSON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037601
ReturnHeader/PreparerPersonGrp/PhoneNum04239265138
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH L LEWIS
ReturnHeader/ReturnTs02015-03-17T05:27:20-05:00
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
$113,311
Liabilities
$2,070
Net assets
$111,241
Revenue
$29,304
Expenses
$26,682
Net income
$2,622
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Summary only. Only limited summary data is available for this year.$2.07$0.00$0.40$0.36$0.04
2017Summary only. Only limited summary data is available for this year.$1.66$0.00$0.27$0.33$0.06
2016Summary only. Only limited summary data is available for this year.$1.82$1.82$0.58$0.38$0.21
2015Summary only. Only limited summary data is available for this year.$1.61$1.61$1.00$0.51$0.50
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.11$0.29$0.27$0.03
2013Summary only. Only limited summary data is available for this year.$1.15$0.06$0.33$0.41$0.08
2012Summary only. Only limited summary data is available for this year.$1.16$0.00$0.35$0.42$0.08
2011Summary only. Only limited summary data is available for this year.$1.24$0.00$0.36$0.37$0.01