Civic Intelligence

American Legion Post 166

990 • Fiscal year 2017 • EIN 74-1110767

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 18, 2018

5207 Fm 1685Victoria, TX 77905

(361) 564-8436

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.00x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

66th percentile

8.8%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

2nd percentile

-21%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

-1.9%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$235,758

Down $64,211 (-21%) from 2016

Net Assets

Down

$235,758

Down $64,211 (-21%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$87,691

Down $1,677 (-1.9%) from 2016

Expenses

Up

$79,937

Up $40,157 (+101%) from 2016

Net Income

Down

$7,754

Down $41,834 (-84%) 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 2016: $299,969Liabilities 2016: $0Net Assets 2016: $299,9692016Assets 2017: $235,758Liabilities 2017: $0Net Assets 2017: $235,7582017Assets 2018: $219,146Liabilities 2018: $494Net Assets 2018: $218,6522018Assets 2019: $236,434Liabilities 2019: $0Net Assets 2019: $236,4342019Assets 2020: $288,109Liabilities 2020: $0Net Assets 2020: $288,1092020Assets 2021: $402,109Liabilities 2021: $0Net Assets 2021: $402,1092021Assets 2022: $394,907Liabilities 2022: $0Net Assets 2022: $394,9072022Assets 2023: $468,861Liabilities 2023: $0Net Assets 2023: $468,8612023Assets 2024: $477,401Liabilities 2024: $0Net Assets 2024: $477,4012024

Highlighted filing

2017

Assets$235,758
Liabilities$0
Net Assets$235,758

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $89,368Expenses 2016: $39,780Net Income 2016: $49,5882016Revenue 2017: $87,691Expenses 2017: $79,937Net Income 2017: $7,7542017Revenue 2018: $36,489Expenses 2018: $53,595Net Income 2018: -$17,1062018Revenue 2019: $71,193Expenses 2019: $53,411Net Income 2019: $17,7822019Revenue 2020: $125,302Expenses 2020: $73,627Net Income 2020: $51,6752020Revenue 2021: $202,140Expenses 2021: $88,123Net Income 2021: $114,0172021Revenue 2022: $110,128Expenses 2022: $117,305Net Income 2022: -$7,1772022Revenue 2023: $175,453Expenses 2023: $101,473Net Income 2023: $73,9802023Revenue 2024: $127,141Expenses 2024: $118,575Net Income 2024: $8,5662024

Highlighted filing

2017

Revenue$87,691
Expenses$79,937
Net Income$7,754
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 18, 2018
Return Version
2017v2.3
Gross Receipts
$2,753,078
Mission and Program Overview

Mission

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the memory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

The primary purpose of american legion post 166, victoria tx,is to assist disabled and needy war veterans, members of he u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the membory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$299,969$235,758▼ $64,211
Land, Buildings, and Equipment, Net$194,632$215,101▲ $20,469
Cash and Non-Interest-Bearing Accounts$47,044$17,009▼ $30,035
Total Assets$299,969$235,758▼ $64,211
Other Assets Total$58,293$3,648▼ $54,645
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$299,969$235,758▼ $64,211
Total Liabilities and Net Assets / Fund Balance$299,969$235,758▼ $64,211

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$108,960$5,890$114,850
Land$78,990-$78,990
Other Land Buildings$24,037$616$24,653
Equipment$3,114$1,246$4,360
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad Vorpahl1st Vice CMD
Tammie Gildon2nd Vice COM
Chantelle GirdyAdjutant
Sherrae BrissetteCommander
-Historian
Sam PhillipsJudge Advoca
Chris BrissetteService Offi
James KurthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,993
Program Service Revenue
$31,295
Investment Income
$9
Other Revenue
$18,394
All Other Contributions
$37,993
Change in Net Assets
$7,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$17,987
Conferences and Meetings---$16,278
Office Expenses---$6,182
Depreciation Depletion---$4,184
Insurance---$3,827
All Other Expenses---$2,590
Other Expenses---$2,360
Advertising---$1,342
Travel---$31
Payments to Affiliates---$20
Total Functional Expenses$0$0$0$79,937
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$2,168,225
Gaming Gross Income$2,136,287
Fundraising Gross Income$547,494
Fundraising Direct Expenses$497,162
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bingo (regular)$505,481$505,481$497,162$8,319
Bingo (donation$42,013$42,013-$42,013
Total Events$547,494$547,494$497,162$50,332
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
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
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 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 166
EIN
74-1110767
Phone
3615648436
Address
5207 FM 1685, VICTORIA, TX 77905

Signing Officer

Name
Will Martin
Title
Treasurer
Phone
3615648436
Signed
2018-08-18

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Mark L Westerman CPA
Address
106 NOTTINGHAM DR, VICTORIA, TX 77904-1710
Preparer
Mark L Westerman CPA
Phone
3615755627
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Other purposes served include: providing entertainment, care, and assistance to hospitalized veterans or members of the u.s. Armed forces; carry on programs to perpetuate the memory of deceased veterans and members of the armed forces and comfort their survivors; conducting programs for religious, charitable scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

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

The primary purpose of american legion post 166, victoria tx, is to assist disabled and needy war veterans, members of the u.s. Armed forces and their dependents, and, the widows and orphans of deceased veterans. In keeping with such a purpose, the post sponsors and participates in activities of a patriotic nature and conducts programs for religious, charitable, scientific, literary, or educational purposes. Finally, the post provides social and recreational activities for its members.

Form 990, Part XI, Line 9

Capital expenditures-roof -24,653 declining reserve bal bingo unit -47,312 total -71,965 american legion post 166 funded much needed repairs to its headquarters (new roof and water seal) for 24,000. The organization's reserve balance in the bingo unit, of which it is a member, was reduced by 48,000.

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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BINGO (REGULAR)
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BINGO (DONATION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0505481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt042013
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0547494
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0505481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt042013
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0547494
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt050332
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0497162
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0497162
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02168225
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt02136287
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02136287
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-31938
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02168225
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02168225
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0WILL MARTIN
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05207 FM 1685
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0VICTORIA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0TX
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd077905
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY PURPOSE OF AMERICAN LEGION POST 166, VICTORIA TX, IS TO ASSIST DISABLED AND NEEDY WAR VETERANS, MEMBERS OF THE U.S. ARMED FORCES AND THEIR DEPENDENTS, AND, THE WIDOWS AND ORPHANS OF DECEASED VETERANS. IN KEEPING WITH SUCH A PURPOSE, THE POST SPONSORS AND PARTICIPATES IN ACTIVITIES OF A PATRIOTIC NATURE AND CONDUCTS PROGRAMS FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES. OTHER PURPOSES SERVED INCLUDE: PROVIDING ENTERTAINMENT, CARE, AND ASSISTANCE TO HOSPITALIZED VETERANS OR MEMBERS OF THE U.S. ARMED FORCES; CARRY ON PROGRAMS TO PERPETUATE THE MEMORY OF DECEASED VETERANS AND MEMBERS OF THE ARMED FORCES AND COMFORT THEIR SURVIVORS; CONDUCTING PROGRAMS FOR RELIGIOUS, CHARITABLE SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES. FINALLY, THE POST PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRIMARY PURPOSE OF AMERICAN LEGION POST 166, VICTORIA TX, IS TO ASSIST DISABLED AND NEEDY WAR VETERANS, MEMBERS OF THE U.S. ARMED FORCES AND THEIR DEPENDENTS, AND, THE WIDOWS AND ORPHANS OF DECEASED VETERANS. IN KEEPING WITH SUCH A PURPOSE, THE POST SPONSORS AND PARTICIPATES IN ACTIVITIES OF A PATRIOTIC NATURE AND CONDUCTS PROGRAMS FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES. FINALLY, THE POST PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAPITAL EXPENDITURES-ROOF -24,653 DECLINING RESERVE BAL BINGO UNIT -47,312 TOTAL -71,965 AMERICAN LEGION POST 166 FUNDED MUCH NEEDED REPAIRS TO ITS HEADQUARTERS (NEW ROOF AND WATER SEAL) FOR 24,000. THE ORGANIZATION'S RESERVE BALANCE IN THE BINGO UNIT, OF WHICH IT IS A MEMBER, WAS REDUCED BY 48,000.
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0299969
IRS990/TotalAssetsEOYAmt0235758
IRS990/TotalAssetsGrp/BOYAmt0299969
IRS990/TotalAssetsGrp/EOYAmt0235758
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037993
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt079937
IRS990/TotalGrossUBIAmt0-31938
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0299969
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0235758
IRS990/TotalProgramServiceRevenueAmt031295
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031304
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087691
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-31938
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0299969
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235758
IRS990/TravelGrp/TotalAmt031
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt05207 FM 1685
IRS990/USAddress/CityNm0VICTORIA
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077905
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILL MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03615648436
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 166
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O WILL MARTIN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0741110767
ReturnHeader/Filer/PhoneNum03615648436
ReturnHeader/Filer/USAddress/AddressLine1Txt05207 FM 1685
ReturnHeader/Filer/USAddress/CityNm0VICTORIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077905
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ABEED26170E941DF376A861152E1C9A1894AEB13
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AF58117FE5DF4C44C48FFE6C8EF18CB8ED3D69D5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.192.211.89
ReturnHeader/FilingSecurityInformation/IPDt02018-08-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm000:10:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0467781485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK L WESTERMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 NOTTINGHAM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VICTORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0779041710
ReturnHeader/PreparerPersonGrp/PhoneNum03615755627
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK L WESTERMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-08-29T00:10:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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