Civic Intelligence

American Veterans Bruce L Simpson Post 21 Inc

990 • Fiscal year 2017 • EIN 65-0510521

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

623 US Hwy 27 SouthSebring, FL 33870

(863) 385-0234

Siviq Scores

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

Liabilities / Assets

94th percentile

0.48x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

1.04x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

90th percentile

33%

Higher net margin than 90% 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

73rd percentile

7.5%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

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

Assets

Up

$416,957

Up $29,257 (+7.5%) from 2016

Net Assets

Up

$218,121

Up $43,394 (+25%) from 2016

Liabilities

Down

$198,836

Down $14,137 (-6.6%) from 2016

Revenue

Up

$191,345

Up $29,186 (+18%) from 2016

Expenses

Down

$128,788

Down $13,755 (-9.6%) from 2016

Net Income

Up

$62,557

Up $42,941 (+219%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $299,905Liabilities 2011: $162,402Net Assets 2011: $137,5032011Assets 2012: $288,602Liabilities 2012: $159,117Net Assets 2012: $129,4852012Assets 2013: $383,936Liabilities 2013: $247,313Net Assets 2013: $136,6232013Assets 2014: $397,515Liabilities 2014: $237,590Net Assets 2014: $159,9252014Assets 2015: $388,103Liabilities 2015: $210,680Net Assets 2015: $177,4232015Assets 2016: $387,700Liabilities 2016: $212,973Net Assets 2016: $174,7272016Assets 2017: $416,957Liabilities 2017: $198,836Net Assets 2017: $218,1212017Assets 2018: $425,012Liabilities 2018: $187,110Net Assets 2018: $237,9022018Assets 2019: $453,624Liabilities 2019: $172,139Net Assets 2019: $281,4852019Assets 2020: $406,610Liabilities 2020: $156,384Net Assets 2020: $250,2262020Assets 2021: $419,414Liabilities 2021: $140,044Net Assets 2021: $279,3702021Assets 2022: $446,467Liabilities 2022: $123,127Net Assets 2022: $323,3402022Assets 2023: $450,618Liabilities 2023: $109,230Net Assets 2023: $341,3882023Assets 2024: $432,478Liabilities 2024: $85,207Net Assets 2024: $347,2712024

Highlighted filing

2017

Assets$416,957
Liabilities$198,836
Net Assets$218,121

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $62,357Expenses 2011: $81,534Net Income 2011: -$19,1772011Revenue 2012: $121,573Expenses 2012: $129,591Net Income 2012: -$8,0182012Revenue 2013: $125,409Expenses 2013: $118,271Net Income 2013: $7,1382013Revenue 2014: $157,011Expenses 2014: $133,709Net Income 2014: $23,3022014Revenue 2015: $123,844Expenses 2015: $135,923Net Income 2015: -$12,0792015Revenue 2016: $162,159Expenses 2016: $142,543Net Income 2016: $19,6162016Revenue 2017: $191,345Expenses 2017: $128,788Net Income 2017: $62,5572017Revenue 2018: $174,488Expenses 2018: $141,145Net Income 2018: $33,3432018Revenue 2019: $209,501Expenses 2019: $151,554Net Income 2019: $57,9472019Revenue 2020: $106,651Expenses 2020: $122,159Net Income 2020: -$15,5082020Revenue 2021: $179,350Expenses 2021: $133,978Net Income 2021: $45,3722021Revenue 2022: $212,245Expenses 2022: $153,993Net Income 2022: $58,2522022Revenue 2023: $235,008Expenses 2023: $201,570Net Income 2023: $33,4382023Revenue 2024: $269,488Expenses 2024: $244,567Net Income 2024: $24,9212024

Highlighted filing

2017

Revenue$191,345
Expenses$128,788
Net Income$62,557
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 27, 2018
Return Version
2017v2.3
Gross Receipts
$330,500
Mission and Program Overview

Mission

Support of veterans and community

Support of veterans and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$298,764$302,558▲ $3,794
Cash and Non-Interest-Bearing Accounts$85,936$111,399▲ $25,463
Inventories for Sale or Use$3,000$3,000→ $0
Total Assets$387,700$416,957▲ $29,257
Liabilities
Mortgage Notes Payable Secured by Investment Property$212,151$198,238▼ $13,913
Accounts Payable and Accrued Expenses$822$598▼ $224
Total Liabilities$212,973$198,836▼ $14,137
Net Assets / Fund Balance
Unrestricted Net Assets$174,727$218,121▲ $43,394
Total Net Assets Fund Balance$174,727$218,121▲ $43,394
Total Liabilities and Net Assets / Fund Balance$387,700$416,957▲ $29,257

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$258,933$60,331$319,264
Land$43,625-$43,625
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bert HinkleTrustee
John CasaliTrustee
Doug Barnes1st Vice COM
John Geddes2nd Vice COM
Robert WilcoxCommander
Brenda WilsonExecutive Se
Brenda WilsonFinancial of
Richard GerkenJudge Advoca
William ThompsonProvost Mars
Dennis KoseleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,487
Program Service Revenue
$0
Investment Income
$42
Other Revenue
$165,816
Change in Net Assets
$62,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,282
Salaries, Compensation, and Employee Benefits$41,306
Grants and Similar Amounts Paid$20,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,261$9,420-$37,681
Occupancy$14,329$14,330-$28,659
Grants to Domestic Orgs$20,200--$20,200
Interest$12,005--$12,005
Office Expenses$3,705$3,706-$7,411
Insurance-$6,591-$6,591
Payroll Taxes-$3,625-$3,625
Advertising$569$570-$1,139
Fees for Services Accounting-$1,000-$1,000
Other Expenses$3,678$195-$195
All Other Expenses-$57-$57
Total Functional Expenses$88,444$40,344$0$128,788
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Champion for Children FoundationSebring, FL501(c)Assist Children$20,200
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$102,906
Gaming Direct Expenses$42,461
Fundraising Gross Income$21,232
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cornhole Tourna$20,344$20,344-$20,344
Total Events$20,344$20,344-$20,344
Political and Lobbying Activity
Political campaign 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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

By joining the organization each individual becomes a voting member.

Form 990, Page 6, Part VI, Line 7A

The members elect the governing body.

Form 990, Page 6, Part VI, Line 7B

Completed 990 is presented to the board of directors for approval.

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

Completed 990 is presented to the board of directors for their review and approval.

Form 990, Page 6, Part VI, Line 12C

The constitution and bylaws define conflict of interest. Members are required to report conflicts of interests to the governing board.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are maintained by the financial officer and available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Veterans Bruce L Simpson
EIN
65-0510521
Phone
8633850234
Address
623 US HWY 27 SOUTH, SEBRING, FL 33870

Signing Officer

Name
Brenda Wilson
Title
Financial Officer
Phone
8633850234
Signed
2018-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Wilcox
Formed
1994
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
7

Preparer

Firm
WICKS BROWN WILLIAMS & CO CPA'S LLP
Address
140 S COMMERCE AVENUE, SEBRING, FL 33870-3601
Preparer
Charles P Cox
Phone
8633821157
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -19,163

Raw XML Appendix397 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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020344
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020344
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt042461
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0102906
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0102906
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt060445
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt042461
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt042461
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DENNIS KOSELE
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES & DIRECTS THE POST'S GAMING ACT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DENNIS KOSELE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0623 US HWY 27 S
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SEBRING
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0FL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd033870
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt020200
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSIST CHILDREN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CHAMPION FOR CHILDREN FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0650444941
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 7125
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SEBRING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd033872
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BY JOINING THE ORGANIZATION EACH INDIVIDUAL BECOMES A VOTING MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPLETED 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPLETED 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONSTITUTION AND BYLAWS DEFINE CONFLICT OF INTEREST. MEMBERS ARE REQUIRED TO REPORT CONFLICTS OF INTERESTS TO THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MAINTAINED BY THE FINANCIAL OFFICER AND AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -19,163
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0387700
IRS990/TotalAssetsEOYAmt0416957
IRS990/TotalAssetsGrp/BOYAmt0387700
IRS990/TotalAssetsGrp/EOYAmt0416957
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025487
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040344
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088444
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0212973
IRS990/TotalLiabilitiesEOYAmt0198836
IRS990/TotalLiabilitiesGrp/BOYAmt0212973
IRS990/TotalLiabilitiesGrp/EOYAmt0198836
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0174727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218121
IRS990/TotalRevenueGrp/ExclusionAmt060445
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084181
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0191345
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0387700
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0416957
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0174727
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0218121
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04808 COCO PALM DR
IRS990/USAddress/CityNm0SEBRING
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033870
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08633850234
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN VETERANS BRUCE L SIMPSON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POST 21 INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0650510521
ReturnHeader/Filer/PhoneNum08633850234
ReturnHeader/Filer/USAddress/AddressLine1Txt0623 US HWY 27 SOUTH
ReturnHeader/Filer/USAddress/CityNm0SEBRING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033870
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09FD6C6B444505F1C88387ED88DBB8292A2CEA7FD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09FD6C6B444505F1C88387ED88DBB8292A2CEA7FD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.115.183.90
ReturnHeader/FilingSecurityInformation/IPDt02018-05-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:56:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0591863867
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WICKS BROWN WILLIAMS & CO CPA'S LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0140 S COMMERCE AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEBRING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0338703601
ReturnHeader/PreparerPersonGrp/PhoneNum08633821157
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES P COX
ReturnHeader/ReturnTs02018-05-29T13:56:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$4.32$0.85$3.47$2.69$2.45$0.25
2023Summary only. Only limited summary data is available for this year.$4.51$1.09$3.41$2.35$2.02$0.33
2022Summary only. Only limited summary data is available for this year.$4.46$1.23$3.23$2.12$1.54$0.58
2021Summary only. Only limited summary data is available for this year.$4.19$1.40$2.79$1.79$1.34$0.45
2020Summary only. Only limited summary data is available for this year.$4.07$1.56$2.50$1.07$1.22$0.16
2019Summary only. Only limited summary data is available for this year.$4.54$1.72$2.81$2.10$1.52$0.58
2018Summary only. Only limited summary data is available for this year.$4.25$1.87$2.38$1.74$1.41$0.33
2017Detailed filing. Detailed filing data is available for this year.$4.17$1.99$2.18$1.91$1.29$0.63
2016Summary only. Only limited summary data is available for this year.$3.88$2.13$1.75$1.62$1.43$0.20
2015Summary only. Only limited summary data is available for this year.$3.88$2.11$1.77$1.24$1.36$0.12
2014Summary only. Only limited summary data is available for this year.$3.98$2.38$1.60$1.57$1.34$0.23
2013Summary only. Only limited summary data is available for this year.$3.84$2.47$1.37$1.25$1.18$0.07
2012Summary only. Only limited summary data is available for this year.$2.89$1.59$1.29$1.22$1.30$0.08
2011Summary only. Only limited summary data is available for this year.$3.00$1.62$1.38$0.62$0.82$0.19