Civic Intelligence

American Legion Post 1

990 • Fiscal year 2016 • EIN 73-0540844

Aug 01, 2015 to Jul 31, 2016 • Filed on Feb 07, 2017

1120 E 8th StTulsa, OK 74120

(918) 835-2383

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Net Margin

33rd percentile

-3.0%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Asset Growth

29th percentile

-2.7%

Faster asset growth than 29% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$249,485

Down $6,895 (-2.7%) from 2015

Net Assets

Down

$248,656

Down $6,836 (-2.7%) from 2015

Liabilities

Down

$829

Down $59 (-6.6%) from 2015

Revenue

Down

$226,515

Down $43,205 (-16%) from 2015

Expenses

Down

$233,351

Down $30,396 (-12%) from 2015

Net Income

Down

-$6,836

Down $12,809 (-214%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $252,229Liabilities 2011: $875Net Assets 2011: $251,3542011Assets 2012: $262,330Liabilities 2012: $840Net Assets 2012: $261,4902012Assets 2013: $255,366Liabilities 2013: $1,111Net Assets 2013: $254,2552013Assets 2014: $250,832Liabilities 2014: $1,313Net Assets 2014: $249,5192014Assets 2015: $256,380Liabilities 2015: $888Net Assets 2015: $255,4922015Assets 2016: $249,485Liabilities 2016: $829Net Assets 2016: $248,6562016Assets 2017: $224,346Liabilities 2017: $1,144Net Assets 2017: $223,2022017Assets 2018: $226,560Liabilities 2018: $3,103Net Assets 2018: $223,4572018Assets 2019: $252,406Liabilities 2019: $1,346Net Assets 2019: $251,0602019Assets 2020: $229,328Liabilities 2020: $143Net Assets 2020: $229,1852020Assets 2021: $240,046Liabilities 2021: $243Net Assets 2021: $239,8032021Assets 2022: $229,282Liabilities 2022: $5,276Net Assets 2022: $224,0062022Assets 2023: $224,542Liabilities 2023: $10,372Net Assets 2023: $214,1702023Assets 2024: $333,947Liabilities 2024: $1,700Net Assets 2024: $332,2472024

Highlighted filing

2016

Assets$249,485
Liabilities$829
Net Assets$248,656

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $266,574Expenses 2011: $219,849Net Income 2011: $46,7252011Revenue 2012: $332,299Expenses 2012: $322,162Net Income 2012: $10,1372012Revenue 2013: $258,797Expenses 2013: $266,031Net Income 2013: -$7,2342013Revenue 2014: $233,315Expenses 2014: $238,051Net Income 2014: -$4,7362014Revenue 2015: $269,720Expenses 2015: $263,747Net Income 2015: $5,9732015Revenue 2016: $226,515Expenses 2016: $233,351Net Income 2016: -$6,8362016Revenue 2017: $212,091Expenses 2017: $217,410Net Income 2017: -$5,3192017Revenue 2018: $170,532Expenses 2018: $170,277Net Income 2018: $2552018Revenue 2019: $228,717Expenses 2019: $201,114Net Income 2019: $27,6032019Revenue 2020: $135,066Expenses 2020: $156,941Net Income 2020: -$21,8752020Revenue 2021: $153,295Expenses 2021: $142,677Net Income 2021: $10,6182021Revenue 2022: $176,332Expenses 2022: $192,129Net Income 2022: -$15,7972022Revenue 2023: $151,834Expenses 2023: $161,670Net Income 2023: -$9,8362023Revenue 2024: $302,682Expenses 2024: $184,605Net Income 2024: $118,0772024

Highlighted filing

2016

Revenue$226,515
Expenses$233,351
Net Income-$6,836
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Feb 7, 2017
Return Version
2015v3.0
Gross Receipts
$751,449
Mission and Program Overview

Mission

Provide a patriotic atmosphere for members to meet and socialize. Provide aid to needy veterans, and to provide assistance to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$207,004$207,802▲ $798
Cash and Non-Interest-Bearing Accounts$48,666$40,273▼ $8,393
Accounts Receivable$510$1,210▲ $700
Inventories for Sale or Use$200$200→ $0
Total Assets$256,380$249,485▼ $6,895
Liabilities
Accounts Payable and Accrued Expenses$888$829▼ $59
Total Liabilities$888$829▼ $59
Net Assets / Fund Balance
Unrestricted Net Assets$252,688$244,642▼ $8,046
Temporarily Rstr Net Assets$2,804$4,014▲ $1,210
Total Net Assets Fund Balance$255,492$248,656▼ $6,836
Total Liabilities and Net Assets / Fund Balance$256,380$249,485▼ $6,895

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$187,497-$187,497
Equipment$20,305-$20,305
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rick AlfaroAdjutant & Board Member
Gary WallBoard Member
Jim BakerBoard Member
John IrbyBoard Member
John WardBoard Member
Lisa MilnerBoard Member
Tj KnappBoard Member
Robert AcreeFinance Officer & Board Membe
Laurie Nidiffer1st Vice Commander
Nichole Montgomery2nd Vice Commander
Scott Morgan3rd Vice Commander
Christian BaughmanCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$46,985
Program Service Revenue
$167,128
Investment Income
$0
Other Revenue
$12,402
All Other Contributions
$16,913
Change in Net Assets
$-6,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$131,472
Salaries, Compensation, and Employee Benefits$70,646
Grants and Similar Amounts Paid$10,354
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,352$25,998-$62,350
All Other Expenses$35,268$1,452-$36,720
Occupancy$12,254$20,632-$32,886
Other Expenses$22,321--$22,321
Benefits to Members$20,879--$20,879
Insurance$15,559--$15,559
Payroll Taxes$4,970$3,326-$8,296
Grants to Domestic Individuals$6,631--$6,631
Information Technology$6,263--$6,263
Office Expenses-$6,042-$6,042
Conferences and Meetings-$4,866-$4,866
Grants to Domestic Orgs$3,723--$3,723
Fees for Services Accounting$1,800$1,800-$3,600
Advertising$25$1,800-$1,825
Travel-$1,363-$1,363
Interest$27--$27
Total Functional Expenses$166,072$67,279$0$233,351
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$477,622
Gaming Direct Expenses$446,689
Fundraising Gross Income$8,298
Fundraising Direct Expenses$3,884
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

Members or stockholder classes and rights Part VI line 6

All members have the right to vote on officers and vote in general meetings.

Member election for additional members Part VI line 7A

Membership is limited to veterans serving during periods of conflict.

Governing body decisions Part VI line 7B

The general membership has the right to vote on all decisions made by the governing body.

Governing body meeting documentation Part VI line 8A

The governing body was not able to vote on the 990 prior to filing, but will vote at the next meeting.

Form 990 governing body review Part VI line 11

A copy of the return was provided to the governing body for approval.

Governing documents etc available to public Part VI line 19

The post makes available all documents to the public except employees pay.

Filing and Contact Details

Filer

Filer Name
American Legion Post 1
EIN
73-0540844
Address
1120 E 8TH ST, TULSA, OK 74120

Signing Officer

Name
Laurie Nidiffer
Title
Commander
Phone
9185844274
Signed
2017-02-07
Discuss with paid preparer
No

Organization Details

Formed
1919
Legal Domicile
Ok
Voting Board Members
13
Independent Board Members
13
Employees
9
Volunteers
20

Preparer

Firm
Larry M Whisenhunt CPA
Address
15671 W BRACK OAK DR, PARK HILL, OK 74451
Preparer
Larry Whisenhunt
Phone
9188719749
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING

List of other expenses Part IX line 24E

See attached overflow statements.

Raw XML AppendixShowing 400 of 436 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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IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt81ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt103RD VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt11FINANCE OFFICER & BOARD MEMBE
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IRS990/OtherExpensesGrp/Desc0Social events
IRS990/OtherExpensesGrp/ProgramServicesAmt022321
IRS990/OtherExpensesGrp/TotalAmt022321
IRS990/OtherRevenueMiscGrp/BusinessCd0811000
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE
IRS990/OtherRevenueMiscGrp/ExclusionAmt09818
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09818
IRS990/OtherRevenueTotalAmt09818
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036352
IRS990/OtherSalariesAndWagesGrp/TotalAmt062350
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03326
IRS990/PayrollTaxesGrp/ProgramServicesAmt04970
IRS990/PayrollTaxesGrp/TotalAmt08296
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722410
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0BAR REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1SOCIAL EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0142505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124422
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0142706
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124422
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0201
IRS990/ProgSrvcAccomActy2Grp/Desc0provide aid to veterans
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05214
IRS990/ProgSrvcAccomActy3Grp/Desc0provide aid to community
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03723
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt031276
IRS990/PYContributionsGrantsAmt050928
IRS990/PYGrantsAndSimilarPaidAmt09339
IRS990/PYInvestmentIncomeAmt03781
IRS990/PYOtherExpensesAmt0149992
IRS990/PYOtherRevenueAmt02349
IRS990/PYProgramServiceRevenueAmt0212662
IRS990/PYRevenuesLessExpensesAmt05973
IRS990/PYSalariesCompEmpBnftPaidAmt073140
IRS990/PYTotalExpensesAmt0263747
IRS990/PYTotalRevenueAmt0269720
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-6836
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014723
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt020305
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020305
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0187497
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0187497
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0207802
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0421316
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt07729
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0429045
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0446689
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0461069
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt05373
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt011180
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0477622
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt030933
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt02599
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt02599
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt015045
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt014830
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0215
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/StatesWhereGamingConductedCd0OK
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0direct cash assistance
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0MUST BE APPROVED BY GOVERNING BOARD AT MEMBERSHIP MEETING.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS HAVE THE RIGHT TO VOTE ON OFFICERS AND VOTE IN GENERAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS LIMITED TO VETERANS SERVING DURING PERIODS OF CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP HAS THE RIGHT TO VOTE ON ALL DECISIONS MADE BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY WAS NOT ABLE TO VOTE ON THE 990 PRIOR TO FILING, BUT WILL VOTE AT THE NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE RETURN WAS PROVIDED TO THE GOVERNING BODY FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE POST MAKES AVAILABLE ALL DOCUMENTS TO THE PUBLIC EXCEPT EMPLOYEES PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEE ATTACHED OVERFLOW STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02804
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04014
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0256380
IRS990/TotalAssetsEOYAmt0249485
IRS990/TotalAssetsGrp/BOYAmt0256380
IRS990/TotalAssetsGrp/EOYAmt0249485
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046985
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067279
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166072
IRS990/TotalFunctionalExpensesGrp/TotalAmt0233351
IRS990/TotalGrossUBIAmt0201
IRS990/TotalLiabilitiesBOYAmt0888
IRS990/TotalLiabilitiesEOYAmt0829
IRS990/TotalLiabilitiesGrp/BOYAmt0888
IRS990/TotalLiabilitiesGrp/EOYAmt0829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255492
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0248656
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0166072
IRS990/TotalProgramServiceRevenueAmt0167128
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt012402
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166927
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0226515
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0201
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0256380
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0249485
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01363

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.02$3.32$3.03$1.85$1.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.10$2.14$1.52$1.62$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.05$2.24$1.76$1.92$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.00$2.40$1.53$1.43$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.00$2.29$1.35$1.57$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.01$2.51$2.29$2.01$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.03$2.23$1.71$1.70$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.01$2.23$2.12$2.17$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.01$2.49$2.27$2.33$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.56$0.01$2.55$2.70$2.64$0.06
2014Summary only. Only limited summary data is available for this year.$2.51$0.01$2.50$2.33$2.38$0.05
2013Summary only. Only limited summary data is available for this year.$2.55$0.01$2.54$2.59$2.66$0.07
2012Summary only. Only limited summary data is available for this year.$2.62$0.01$2.61$3.32$3.22$0.10
2011Summary only. Only limited summary data is available for this year.$2.52$0.01$2.51$2.67$2.20$0.47