Civic Intelligence

American Legion Gautier Post 1992

990 • Fiscal year 2013 • EIN 64-0858878

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 12, 2014

PO Box 68239553

(228) 497-6422

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Net Margin

55th percentile

2.8%

Higher net margin than 55% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Asset Growth

63rd percentile

1.3%

Faster asset growth than 63% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Up

$489,318

Up $6,174 (+1.3%) from 2012

Net Assets

Up

$486,351

Up $5,050 (+1.0%) from 2012

Liabilities

Up

$2,967

Up $1,124 (+61%) from 2012

Revenue

$183,403

No earlier filing loaded for comparison.

Expenses

Up

$178,353

Up $11,230 (+6.7%) from 2012

Net Income

$5,050

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $479,332Liabilities 2010: $1,276Net Assets 2010: $478,0562010Assets 2011: $463,080Liabilities 2011: $2,689Net Assets 2011: $460,3912011Assets 2012: $483,144Liabilities 2012: $1,843Net Assets 2012: $481,3012012Assets 2013: $489,318Liabilities 2013: $2,967Net Assets 2013: $486,3512013Assets 2014: $498,027Liabilities 2014: $2,528Net Assets 2014: $495,4992014Assets 2015: $507,204Liabilities 2015: $2,870Net Assets 2015: $504,3342015Assets 2016: $487,798Liabilities 2016: $2,393Net Assets 2016: $485,4052016Assets 2017: $471,370Liabilities 2017: $3,945Net Assets 2017: $467,4252017Assets 2018: $450,221Liabilities 2018: $2,628Net Assets 2018: $447,5932018Assets 2019: $442,405Liabilities 2019: $5,567Net Assets 2019: $436,8382019Assets 2020: $430,663Liabilities 2020: $3,249Net Assets 2020: $427,4142020Assets 2021: $473,544Liabilities 2021: $3,454Net Assets 2021: $470,0902021Assets 2022: $434,326Liabilities 2022: $2,773Net Assets 2022: $431,5532022Assets 2023: $380,652Liabilities 2023: $2,895Net Assets 2023: $377,7572023Assets 2024: $363,413Liabilities 2024: $1,952Net Assets 2024: $361,4612024

Highlighted filing

2013

Assets$489,318
Liabilities$2,967
Net Assets$486,351

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $139,1422010Revenue 2011: $147,924Expenses 2011: $165,589Net Income 2011: -$17,6652011Expenses 2012: $167,1232012Revenue 2013: $183,403Expenses 2013: $178,353Net Income 2013: $5,0502013Revenue 2014: $191,655Expenses 2014: $182,507Net Income 2014: $9,1482014Revenue 2015: $187,593Expenses 2015: $178,758Net Income 2015: $8,8352015Revenue 2016: $150,321Expenses 2016: $169,250Net Income 2016: -$18,9292016Revenue 2017: $157,182Expenses 2017: $175,162Net Income 2017: -$17,9802017Revenue 2018: $164,106Expenses 2018: $183,938Net Income 2018: -$19,8322018Revenue 2019: $180,507Expenses 2019: $191,262Net Income 2019: -$10,7552019Revenue 2020: $118,336Expenses 2020: $127,760Net Income 2020: -$9,4242020Revenue 2021: $207,106Expenses 2021: $164,430Net Income 2021: $42,6762021Revenue 2022: $129,166Expenses 2022: $167,703Net Income 2022: -$38,5372022Revenue 2023: $82,284Expenses 2023: $136,080Net Income 2023: -$53,7962023Revenue 2024: $98,235Expenses 2024: $114,531Net Income 2024: -$16,2962024

Highlighted filing

2013

Revenue$183,403
Expenses$178,353
Net Income$5,050
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$537,937
Mission and Program Overview

Mission

To uphold and defend the constitution of the united states o to maintain law and order; to foster and perpetuate a one hundred percent americanism; to preserve the memories and incidents of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of both the classes and the masses; to make right master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$481,301$486,351▲ $5,050
Land, Buildings, and Equipment, Net$365,489$358,459▼ $7,030
Cash and Non-Interest-Bearing Accounts$36,406$122,658▲ $86,252
Savings and Temporary Cash Investments$75,783--
Inventories for Sale or Use$4,363$7,004▲ $2,641
Other Notes and Loans Receivable, Net$1,103$1,197▲ $94
Total Assets$483,144$489,318▲ $6,174
Liabilities
Other Liabilities$1,843$2,967▲ $1,124
Total Liabilities$1,843$2,967▲ $1,124
Net Assets / Fund Balance
Total Net Assets Fund Balance$481,301$486,351▲ $5,050
Total Liabilities and Net Assets / Fund Balance$483,144$489,318▲ $6,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$163,887$27,497$191,384
Land$188,000-$188,000
Equipment$6,568$19,687$26,255
Other Land Buildings$4$2,538$2,542
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin StodgillChaplin
Jerry WaltersCommander
David PughFinance Offi
Francis BudkeHistorian
Kathy BunchV Commander
William WhatleyV Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$18,642
Program Service Revenue
$11,971
Investment Income
$153
Other Revenue
$152,637
All Other Contributions
$18,642
Change in Net Assets
$5,050
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,862
Salaries, Compensation, and Employee Benefits$60,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,996--$53,996
Occupancy$30,336$14,903-$45,239
Depreciation Depletion$8,179--$8,179
All Other Expenses$6,359$1,141-$7,500
Other Expenses$11,460$7,207-$7,207
Payroll Taxes$6,495--$6,495
Office Expenses$807$2,410-$3,217
Conferences and Meetings$201$2,183-$2,384
Fees for Services Accounting$2,215--$2,215
Advertising-$50-$50
Total Functional Expenses$120,048$58,305$0$178,353
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$238,475
Gaming Direct Expenses$182,066
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
Payroll Taxes$1,982
Sales Tax Payable$985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

There are no paid executive positions. The organization is managed and ran by member volunteers. The "commander" is the volunteer manager and is in charge of the employees which have no management authority. The commander reports directly to the executive board.

Form 990, Page 6, Part VI, Line 19

At annual meeting it is announced that documents are available upon request

Filing and Contact Details

Filer

EIN
64-0858878
Phone
2284976422

Signing Officer

Name
David R Pugh
Title
Commander
Phone
2284976422
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Pugh
Formed
1996
Legal Domicile
Ms
Voting Board Members
370
Independent Board Members
370
Employees
6

Preparer

Preparer
Rebecca F Hennessey CPA
Phone
2288186120
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To uphold and defend the constitution of the united states o to maintain law and order; to foster and perpetuate a one hundred percent americanism; to preserve the memories and incidents of our associations in the great wars; to inculcate a sense of individual obligation to the community, state and nation; to combat the autocracy of both the classes and the masses; to make right master of might; to promote peace and goodwill on earth; to safeguard and transmit to posterity the principles of justice, freedom and democracy; to consecrate and sanctify our comradeship by our devotion to mutual helpfulness.

Form 990, Page 2, Part III, Line 4D

Provide recreation & other services to u.s. Veterians.

Form 990, Part XI, Line 9

MISC. FROM PRIOR YEARS 0

Raw XML Appendix344 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO UPHOLD AND DEFEND THE CONSTITUTION OF THE UNITED STATES O TO MAINTAIN LAW AND ORDER; TO FOSTER AND PERPETUATE A ONE HUNDRED PERCENT AMERICANISM; TO PRESERVE THE MEMORIES AND INCIDENTS OF OUR ASSOCIATIONS IN THE GREAT WARS; TO INCULCATE A SENSE OF INDIVIDUAL OBLIGATION TO THE COMMUNITY, STATE AND NATION; TO COMBAT THE AUTOCRACY OF BOTH THE CLASSES AND THE MASSES; TO MAKE RIGHT MASTER OF MIGHT; TO PROMOTE PEACE AND GOODWILL ON EARTH; TO SAFEGUARD AND TRANSMIT TO POSTERITY THE PRINCIPLES OF JUSTICE, FREEDOM AND DEMOCRACY; TO CONSECRATE AND SANCTIFY OUR COMRADESHIP BY OUR DEVOTION TO MUTUAL HELPFULNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE RECREATION & OTHER SERVICES TO U.S. VETERIANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO PAID EXECUTIVE POSITIONS. THE ORGANIZATION IS MANAGED AND RAN BY MEMBER VOLUNTEERS. THE "COMMANDER" IS THE VOLUNTEER MANAGER AND IS IN CHARGE OF THE EMPLOYEES WHICH HAVE NO MANAGEMENT AUTHORITY. THE COMMANDER REPORTS DIRECTLY TO THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT ANNUAL MEETING IT IS ANNOUNCED THAT DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC. FROM PRIOR YEARS 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0178353
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0486351
IRS990/TotalOtherProgSrvcExpenseAmt0112879
IRS990/TotalProgramServiceExpensesAmt0120048
IRS990/TotalProgramServiceRevenueAmt011971
IRS990/TotalRevenueGrp/ExclusionAmt0164761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183403
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0483144
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0489318
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/City0GAUTIER
IRS990/USAddress/State0MS
IRS990/USAddress/ZIPCode039553
IRS990/VotingMembersGoverningBodyCnt0370
IRS990/VotingMembersIndependentCnt0370
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID R PUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02284976422
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION GAUTIER POST 1992
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0640858878
ReturnHeader/Filer/PhoneNum02284976422
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ReturnHeader/Filer/USAddress/State0MS
ReturnHeader/Filer/USAddress/ZIPCode039553
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271666281
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10REBECCA F HENNESSEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 808
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0OCEAN SPRINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0395660808
ReturnHeader/PreparerPersonGrp/PhoneNum02288186120
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA F HENNESSEY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-11-14T08:37:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.02$3.61$0.98$1.15$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.81$0.03$3.78$0.82$1.36$0.54
2022Detailed filing. Detailed filing data is available for this year.$4.34$0.03$4.32$1.29$1.68$0.39
2021Detailed filing. Detailed filing data is available for this year.$4.74$0.03$4.70$2.07$1.64$0.43
2020Detailed filing. Detailed filing data is available for this year.$4.31$0.03$4.27$1.18$1.28$0.09
2019Detailed filing. Detailed filing data is available for this year.$4.42$0.06$4.37$1.81$1.91$0.11
2018Detailed filing. Detailed filing data is available for this year.$4.50$0.03$4.48$1.64$1.84$0.20
2017Detailed filing. Detailed filing data is available for this year.$4.71$0.04$4.67$1.57$1.75$0.18
2016Detailed filing. Detailed filing data is available for this year.$4.88$0.02$4.85$1.50$1.69$0.19
2015Detailed filing. Detailed filing data is available for this year.$5.07$0.03$5.04$1.88$1.79$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.98$0.03$4.95$1.92$1.83$0.09
2013Detailed filing. Detailed filing data is available for this year.$4.89$0.03$4.86$1.83$1.78$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.02$4.81$1.67
2011Summary only. Only limited summary data is available for this year.$4.63$0.03$4.60$1.48$1.66$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$0.01$4.78$1.39