Civic Intelligence

American Legion Post 408

990EZ • Fiscal year 2017 • EIN 74-1703215

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

PO Box 942Edinburg, TX 78540

(956) 383-1182

Siviq Scores

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

Liabilities / Assets

97th percentile

0.78x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

1.69x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

44th percentile

-0.3%

Higher net margin than 44% 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

40th percentile

-1.9%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

31st percentile

-11%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Down

$133,781

Down $2,629 (-1.9%) from 2016

Net Assets

Down

$29,274

Down $173 (-0.6%) from 2016

Liabilities

Down

$104,507

Down $2,456 (-2.3%) from 2016

Revenue

Down

$61,825

Down $7,386 (-11%) from 2016

Expenses

Down

$61,998

Down $10,929 (-15%) from 2016

Net Income

Up

-$173

Up $3,543 (+95%) 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: $53,914Liabilities 2011: $1,1622011Assets 2012: $47,095Liabilities 2012: $4102012Assets 2013: $44,865Liabilities 2013: $3,312Net Assets 2013: $41,5532013Assets 2014: $54,315Liabilities 2014: $13,459Net Assets 2014: $40,8562014Assets 2015: $143,787Liabilities 2015: $110,624Net Assets 2015: $33,1632015Assets 2016: $136,410Liabilities 2016: $106,963Net Assets 2016: $29,4472016Assets 2017: $133,781Liabilities 2017: $104,507Net Assets 2017: $29,2742017Assets 2018: $123,886Liabilities 2018: $3,238Net Assets 2018: $120,6482018Assets 2019: $114,249Liabilities 2019: $4,972Net Assets 2019: $109,2772019Assets 2021: $136,534Liabilities 2021: $11,270Net Assets 2021: $125,2642021Assets 2022: $166,020Liabilities 2022: $10,252Net Assets 2022: $155,7682022Assets 2023: $416,832Liabilities 2023: $10,302Net Assets 2023: $406,5302023Assets 2024: $554,335Liabilities 2024: $5,985Net Assets 2024: $548,3502024

Highlighted filing

2017

Assets$133,781
Liabilities$104,507
Net Assets$29,274

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $55,606Expenses 2011: $60,631Net Income 2011: -$5,0252011Revenue 2012: $58,120Expenses 2012: $58,692Net Income 2012: -$5722012Revenue 2013: $55,647Expenses 2013: $60,779Net Income 2013: -$5,1322013Revenue 2014: $59,619Expenses 2014: $60,316Net Income 2014: -$6972014Revenue 2015: $59,772Expenses 2015: $67,465Net Income 2015: -$7,6932015Revenue 2016: $69,211Expenses 2016: $72,927Net Income 2016: -$3,7162016Revenue 2017: $61,825Expenses 2017: $61,998Net Income 2017: -$1732017Revenue 2018: $167,465Expenses 2018: $76,091Net Income 2018: $91,3742018Revenue 2019: $59,057Expenses 2019: $70,428Net Income 2019: -$11,3712019Revenue 2021: -$4,889Expenses 2021: $4,040Net Income 2021: -$8,9292021Revenue 2022: $41,388Expenses 2022: $10,884Net Income 2022: $30,5042022Revenue 2023: $233,297Expenses 2023: $225,270Net Income 2023: $8,0272023Revenue 2024: $383,326Expenses 2024: $241,506Net Income 2024: $141,8202024

Highlighted filing

2017

Revenue$61,825
Expenses$61,998
Net Income-$173
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$96,437
Mission and Program Overview

Mission

Provide services and activities to veterans

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION IS TO PROVIDE SERVICES AND ACTIVITIES TO VETERANS--
THE ORGANIZATION IS TO PROVIDE SERVICES AND ACTIVITIES TO VETERANS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
AGUSTIN GARCIACommander-$0--
MANUEL GARCIA JR1st Vice COM-$0--
MANUEL CANTU JR2nd Vice COM-$0--
JAIME RODRIGUEZAdjutant-$0--
JUAN GONZALEZHistorian-$0--
RENE RODRIGUEZChaplain-$0--
ARNOLDO MORINFinance Offi-$0--
OSCAR ALONZOService Offi-$0--
RENE GUERRAJudge Advoca-$0--
CRISANTO GARZASgt At Arms-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 408
EIN
74-1703215
Address
PO BOX 942, EDINBURG, TX 78540

Signing Officer

Name
Arnoldo Morin
Title
Finance Officer
Phone
9563831182
Signed
2018-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Oscar R Gonzalez CPA & Associates Pllc
Address
208 W FERGUSON UNIT 1, PHARR, TX 78577-2455
Preparer
Oscar R Gonzalez CPA
Phone
9567879909
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Hall rental 6,505 other income 473 juke box & telephone 472 total 7,450

Form 990-ez, Part I, Line 16

Expenses advertising and promotion 226 office 349 interest 273 insurance 98 bank charges 1,518 cash over & short 89 donations 590 dues 1,634 outside services 5,766 pan de campo expenses 950 prizes & sponsorships 800 supplies 5,268 non-investment depreciation 3,762 total 21,323

Form 990-ez, Part II, Line 24

Accounts receivable 160 0 inventories for sale or use 1,081 1,135 sign 322 322 less accumulated depreciation 322 322 furniture & fixtures 4,960 4,960 less accumulated depreciation 4,670 4,828 parking lot improvements 20,120 20,120 less accumulated depreciation 6,798 7,519 machinery & equipment 15,140 15,140 less accumulated depreciation 10,927 11,485 organizational costs 528 528 less accumulated amortization 528 528 cip - bldg improvements 87,917 87,917 total 106,983 105,440

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 2,879 3,292 unsecured notes and loans payable 104,084 101,215

Form 990-ez, Part III, Line 31

The organization is to provide services and activities to veterans

Raw XML Appendix148 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/PersonNm0ARNOLD MORIN
IRS990EZ/BooksInCareOfDetail/PhoneNum09563831182
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 942
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0EDINBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd078540
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08021
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09594
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01698
IRS990EZ/CostOfGoodsSoldAmt034612
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-173
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01626
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0136410
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0133781
IRS990EZ/GrossProfitLossSlsOfInvntryAmt044503
IRS990EZ/GrossReceiptsAmt096437
IRS990EZ/GrossSalesOfInventoryAmt079115
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt021406
IRS990EZ/LandAndBuildingsGrp/EOYAmt018747
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02510
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029447
IRS990EZ/NetAssetsOrFundBalancesEOYAmt029274
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029447
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt029274
IRS990EZ/OccupancyRentUtltsAndMaintAmt015530
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AGUSTIN GARCIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MANUEL GARCIA JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MANUEL CANTU JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAIME RODRIGUEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JUAN GONZALEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RENE RODRIGUEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ARNOLDO MORIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7OSCAR ALONZO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RENE GUERRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9CRISANTO GARZA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SERVICE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8JUDGE ADVOCA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9SGT AT ARMS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0106983
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0105440
IRS990EZ/OtherExpensesTotalAmt021323
IRS990EZ/OtherRevenueTotalAmt07450
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE SERVICES AND ACTIVITIES TO VETERANS
IRS990EZ/PrintingPublicationsPostageAmt043
IRS990EZ/ProgramServiceRevenueAmt05664
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION IS TO PROVIDE SERVICES AND ACTIVITIES TO VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE ORGANIZATION IS TO PROVIDE SERVICES AND ACTIVITIES TO VETERANS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt023476
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0106963
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0104507
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt061998
IRS990EZ/TotalRevenueAmt061825
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HALL RENTAL 6,505 OTHER INCOME 473 JUKE BOX & TELEPHONE 472 TOTAL 7,450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING AND PROMOTION 226 OFFICE 349 INTEREST 273 INSURANCE 98 BANK CHARGES 1,518 CASH OVER & SHORT 89 DONATIONS 590 DUES 1,634 OUTSIDE SERVICES 5,766 PAN DE CAMPO EXPENSES 950 PRIZES & SPONSORSHIPS 800 SUPPLIES 5,268 NON-INVESTMENT DEPRECIATION 3,762 TOTAL 21,323
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 160 0 INVENTORIES FOR SALE OR USE 1,081 1,135 SIGN 322 322 LESS ACCUMULATED DEPRECIATION 322 322 FURNITURE & FIXTURES 4,960 4,960 LESS ACCUMULATED DEPRECIATION 4,670 4,828 PARKING LOT IMPROVEMENTS 20,120 20,120 LESS ACCUMULATED DEPRECIATION 6,798 7,519 MACHINERY & EQUIPMENT 15,140 15,140 LESS ACCUMULATED DEPRECIATION 10,927 11,485 ORGANIZATIONAL COSTS 528 528 LESS ACCUMULATED AMORTIZATION 528 528 CIP - BLDG IMPROVEMENTS 87,917 87,917 TOTAL 106,983 105,440
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,879 3,292 UNSECURED NOTES AND LOANS PAYABLE 104,084 101,215
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS TO PROVIDE SERVICES AND ACTIVITIES 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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARNOLDO MORIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09563831182
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 408
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0741703215
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 942
ReturnHeader/Filer/USAddress/CityNm0EDINBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078540
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D34BF396A61BC1292A9AEB719D22D0FACE6CCAE4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08A6E4209BED274F50D4CF717BAED2E9553C2DB58
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.153.145.102
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:11:03
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273582518
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OSCAR R GONZALEZ CPA & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 W FERGUSON UNIT 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHARR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0785772455
ReturnHeader/PreparerPersonGrp/PhoneNum09567879909
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OSCAR R GONZALEZ CPA
ReturnHeader/ReturnTs02018-11-14T16:11:03-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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Filings