Civic Intelligence

American Legion Post #447

990 • Fiscal year 2020 • EIN 74-6047576

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 09, 2021

1000 Georgetown StreetRound Rock, TX 78664

(512) 850-7976

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

84th percentile

22%

Higher net margin than 84% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

89th percentile

21%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

68th percentile

-11%

Faster revenue growth than 68% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$375,828

Up $65,642 (+21%) from 2019

Net Assets

Up

$373,858

Up $65,642 (+21%) from 2019

Liabilities

Flat

$1,970

Flat from 2019

Revenue

Down

$299,081

Down $35,769 (-11%) from 2019

Expenses

Down

$233,439

Down $66,754 (-22%) from 2019

Net Income

Up

$65,642

Up $30,985 (+89%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $201,350Liabilities 2011: $0Net Assets 2011: $201,3502011Assets 2012: $143,783Liabilities 2012: $1,424Net Assets 2012: $142,3592012Assets 2013: $129,625Liabilities 2013: $2,118Net Assets 2013: $127,5072013Assets 2014: $138,327Liabilities 2014: $20,809Net Assets 2014: $117,5182014Assets 2015: $216,798Liabilities 2015: $28,595Net Assets 2015: $188,2032015Assets 2016: $247,353Liabilities 2016: $1,231Net Assets 2016: $246,1222016Assets 2017: $244,251Liabilities 2017: $1,635Net Assets 2017: $242,6162017Assets 2018: $275,209Liabilities 2018: $1,650Net Assets 2018: $273,5592018Assets 2019: $310,186Liabilities 2019: $1,970Net Assets 2019: $308,2162019Assets 2020: $375,828Liabilities 2020: $1,970Net Assets 2020: $373,8582020Assets 2021: $546,222Liabilities 2021: $1,970Net Assets 2021: $544,2522021Assets 2022: $662,532Liabilities 2022: $1,970Net Assets 2022: $660,5622022Assets 2023: $805,617Liabilities 2023: $0Net Assets 2023: $805,6172023Assets 2024: $909,927Liabilities 2024: $0Net Assets 2024: $909,9272024

Highlighted filing

2020

Assets$375,828
Liabilities$1,970
Net Assets$373,858

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $147,5942011Revenue 2012: $417,049Expenses 2012: $439,403Net Income 2012: -$22,3542012Revenue 2013: $355,322Expenses 2013: $373,152Net Income 2013: -$17,8302013Revenue 2014: $185,684Expenses 2014: $195,673Net Income 2014: -$9,9892014Revenue 2015: $207,613Expenses 2015: $136,928Net Income 2015: $70,6852015Revenue 2016: $230,149Expenses 2016: $172,230Net Income 2016: $57,9192016Revenue 2017: $243,393Expenses 2017: $246,899Net Income 2017: -$3,5062017Revenue 2018: $302,628Expenses 2018: $271,685Net Income 2018: $30,9432018Revenue 2019: $334,850Expenses 2019: $300,193Net Income 2019: $34,6572019Revenue 2020: $299,081Expenses 2020: $233,439Net Income 2020: $65,6422020Revenue 2021: $536,450Expenses 2021: $366,056Net Income 2021: $170,3942021Revenue 2022: $758,139Expenses 2022: $641,829Net Income 2022: $116,3102022Revenue 2023: $889,111Expenses 2023: $744,056Net Income 2023: $145,0552023Revenue 2024: $902,186Expenses 2024: $797,876Net Income 2024: $104,3102024

Highlighted filing

2020

Revenue$299,081
Expenses$233,439
Net Income$65,642
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 9, 2021
Return Version
2020v4.0
Gross Receipts
$303,830
Mission and Program Overview

Mission

SEE SCHEDULE 0

The mission of the organization is enumerated in west law 21701 and 21702. To promote a better understanding of the principals of democracy and to inculcate among all people a higher appreciation of the benefits of american citizenship. To serve the needs of all veterans and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$228,328$217,616▼ $10,712
Cash and Non-Interest-Bearing Accounts$81,524$158,212▲ $76,688
Accounts Receivable$334$0▼ $334
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$310,186$375,828▲ $65,642
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,970$1,970→ $0
Total Liabilities$1,970$1,970→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$308,216$373,858▲ $65,642
Total Net Assets Fund Balance$308,216$373,858▲ $65,642
Total Liabilities and Net Assets / Fund Balance$310,186$375,828▲ $65,642

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$122,858$176,244$299,102
Buildings$94,758$84,101$178,859
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scot StromsnessCommander
Don SwayneFinance Officer
Kris HouseVice Commander
Phillip KellyVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$1,694
Program Service Revenue
$302,103
Investment Income
$33
Other Revenue
$-4,749
All Other Contributions
$49
Change in Net Assets
$65,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,082
Salaries, Compensation, and Employee Benefits$46,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,796--$42,796
All Other Expenses$23,799--$23,799
Other Expenses$14,310--$14,310
Depreciation Depletion$10,712--$10,712
Insurance$10,383--$10,383
Payroll Taxes$3,561--$3,561
Advertising$2,750--$2,750
Office Expenses$2,557--$2,557
Conferences and Meetings$750--$750
Total Functional Expenses$233,439$0$0$233,439
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,749
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Post 447
EIN
74-6047576
Phone
5128507976
Address
1000 GEORGETOWN STREET, ROUND ROCK, TX 78664

Signing Officer

Name
Don Swayne
Title
Finance Officer
Signed
2021-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Swayne
Voting Board Members
50
Independent Board Members
50
Employees
9
Volunteers
50

Preparer

Firm
Abw Pllc
Address
4601 Spicewood Springs Rd 1-200, Austin, TX 78759
Preparer
David R Berrier
Phone
5123432525
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

CONTRACT LABOR: Column (A) - Total = $2808; Column (B) - Program Services = $2808; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FACILITIES & EQUIPMENT: Column (A) - Total = $1537; Column (B) - Program Services = $1537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HALL SUPPLIES: Column (A) - Total = $1895; Column (B) - Program Services = $1895; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LICENSES AND PERMITS: Column (A) - Total = $354; Column (B) - Program Services = $354; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $3682; Column (B) - Program Services = $3682; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SALES TAX: Column (A) - Total = $8281; Column (B) - Program Services = $8281; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SECURITY: Column (A) - Total = $2381; Column (B) - Program Services = $2381; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

STAFF EXPENSE: Column (A) - Total = $2666; Column (B) - Program Services = $2666; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES: Column (A) - Total = $195; Column (B) - Program Services = $195; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML Appendix366 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/ReconcilationRevenueExpnssAmt065642
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt094758
IRS990ScheduleD/BuildingsGrp/DepreciationAmt084101
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0178859
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0122858
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0176244
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0299102
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0217616
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT LABOR: Column (A) - Total = $2808; Column (B) - Program Services = $2808; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FACILITIES & EQUIPMENT: Column (A) - Total = $1537; Column (B) - Program Services = $1537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HALL SUPPLIES: Column (A) - Total = $1895; Column (B) - Program Services = $1895; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LICENSES AND PERMITS: Column (A) - Total = $354; Column (B) - Program Services = $354; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS: Column (A) - Total = $3682; Column (B) - Program Services = $3682; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SALES TAX: Column (A) - Total = $8281; Column (B) - Program Services = $8281; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SECURITY: Column (A) - Total = $2381; Column (B) - Program Services = $2381; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9STAFF EXPENSE: Column (A) - Total = $2666; Column (B) - Program Services = $2666; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES: Column (A) - Total = $195; Column (B) - Program Services = $195; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0310186
IRS990/TotalAssetsEOYAmt0375828
IRS990/TotalAssetsGrp/BOYAmt0310186
IRS990/TotalAssetsGrp/EOYAmt0375828
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01694
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233439
IRS990/TotalFunctionalExpensesGrp/TotalAmt0233439
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01970
IRS990/TotalLiabilitiesEOYAmt01970
IRS990/TotalLiabilitiesGrp/BOYAmt01970
IRS990/TotalLiabilitiesGrp/EOYAmt01970
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0308216
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0373858
IRS990/TotalProgramServiceRevenueAmt0302103
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0302136
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299081
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0310186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0375828
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01000 GEORGETOWN STREET
IRS990/USAddress/CityNm0ROUND ROCK
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078664
IRS990/VotingMembersGoverningBodyCnt050
IRS990/VotingMembersIndependentCnt050
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON SWAYNE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 447
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0746047576
ReturnHeader/Filer/PhoneNum05128507976
ReturnHeader/Filer/USAddress/AddressLine1Txt01000 GEORGETOWN STREET
ReturnHeader/Filer/USAddress/CityNm0ROUND ROCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078664
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205177051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABW PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04601 Spicewood Springs Rd 1-200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Austin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078759
ReturnHeader/PreparerPersonGrp/PhoneNum05123432525
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R BERRIER
ReturnHeader/ReturnTs02021-06-09T05:24:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SWAYNE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.10$0.00$9.10$9.02$7.98$1.04
2023Detailed filing. Detailed filing data is available for this year.$8.06$0.00$8.06$8.89$7.44$1.45
2022Detailed filing. Detailed filing data is available for this year.$6.63$0.02$6.61$7.58$6.42$1.16
2021Detailed filing. Detailed filing data is available for this year.$5.46$0.02$5.44$5.36$3.66$1.70
2020Detailed filing. Detailed filing data is available for this year.$3.76$0.02$3.74$2.99$2.33$0.66
2019Detailed filing. Detailed filing data is available for this year.$3.10$0.02$3.08$3.35$3.00$0.35
2018Detailed filing. Detailed filing data is available for this year.$2.75$0.02$2.74$3.03$2.72$0.31
2017Detailed filing. Detailed filing data is available for this year.$2.44$0.02$2.43$2.43$2.47$0.04
2016Summary only. Only limited summary data is available for this year.$2.47$0.01$2.46$2.30$1.72$0.58
2015Detailed filing. Detailed filing data is available for this year.$2.17$0.29$1.88$2.08$1.37$0.71
2014Summary only. Only limited summary data is available for this year.$1.38$0.21$1.18$1.86$1.96$0.10
2013Summary only. Only limited summary data is available for this year.$1.30$0.02$1.28$3.55$3.73$0.18
2012Summary only. Only limited summary data is available for this year.$1.44$0.01$1.42$4.17$4.39$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.00$2.01$1.48