Civic Intelligence

American Legion 575

990 • Fiscal year 2017 • EIN 75-6051138

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 04, 2017

PO Box 64427Lubbock, TX 79464

(806) 771-9446

Siviq Scores

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

Liabilities / Assets

61st percentile

0.03x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.28x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

56th percentile

4.8%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

69th percentile

$3,519

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

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

Asset Growth

40th percentile

-0.5%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Down

$402,834

Down $2,109 (-0.5%) from 2016

Net Assets

Up

$392,128

Up $1,817 (+0.5%) from 2016

Liabilities

Down

$10,706

Down $3,926 (-27%) from 2016

Revenue

Down

$37,688

Down $14,972 (-28%) from 2016

Expenses

Down

$35,871

Down $7,633 (-18%) from 2016

Net Income

Down

$1,817

Down $7,339 (-80%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $366,754Liabilities 2010: $124,638Net Assets 2010: $242,1162010Assets 2011: $367,306Liabilities 2011: $117,320Net Assets 2011: $249,9862011Assets 2012: $376,681Liabilities 2012: $80,466Net Assets 2012: $296,2152012Assets 2013: $365,635Liabilities 2013: $10,695Net Assets 2013: $354,9402013Assets 2014: $367,967Liabilities 2014: $21,514Net Assets 2014: $346,4532014Assets 2015: $399,798Liabilities 2015: $18,643Net Assets 2015: $381,1552015Assets 2016: $404,943Liabilities 2016: $14,632Net Assets 2016: $390,3112016Assets 2017: $402,834Liabilities 2017: $10,706Net Assets 2017: $392,1282017Assets 2018: $412,041Liabilities 2018: $10,545Net Assets 2018: $401,4962018Assets 2019: $425,476Liabilities 2019: $12,003Net Assets 2019: $413,4732019Assets 2020: $438,501Liabilities 2020: $22,039Net Assets 2020: $416,4622020Assets 2021: $471,458Liabilities 2021: $12,111Net Assets 2021: $459,3472021Assets 2022: $506,694Liabilities 2022: $13,503Net Assets 2022: $493,1912022Assets 2023: $543,376Liabilities 2023: $13,085Net Assets 2023: $530,2912023Assets 2024: $580,030Liabilities 2024: $14,576Net Assets 2024: $565,4542024Assets 2025: $687,643Liabilities 2025: $13,902Net Assets 2025: $673,7412025

Highlighted filing

2017

Assets$402,834
Liabilities$10,706
Net Assets$392,128

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2010: $62,1392010Expenses 2011: $46,6002011Expenses 2012: $43,7002012Revenue 2013: $89,354Expenses 2013: $30,629Net Income 2013: $58,7252013Revenue 2014: $11,969Expenses 2014: $20,456Net Income 2014: -$8,4872014Revenue 2015: $65,673Expenses 2015: $30,971Net Income 2015: $34,7022015Revenue 2016: $52,660Expenses 2016: $43,504Net Income 2016: $9,1562016Revenue 2017: $37,688Expenses 2017: $35,871Net Income 2017: $1,8172017Revenue 2018: $41,427Expenses 2018: $32,059Net Income 2018: $9,3682018Revenue 2019: $42,791Expenses 2019: $30,814Net Income 2019: $11,9772019Revenue 2020: $38,189Expenses 2020: $30,138Net Income 2020: $8,0512020Revenue 2021: $60,364Expenses 2021: $35,639Net Income 2021: $24,7252021Revenue 2022: $85,607Expenses 2022: $51,763Net Income 2022: $33,8442022Revenue 2023: $88,264Expenses 2023: $57,114Net Income 2023: $31,1502023Revenue 2024: $103,755Expenses 2024: $54,456Net Income 2024: $49,2992024Revenue 2025: $151,480Expenses 2025: $43,193Net Income 2025: $108,2872025

Highlighted filing

2017

Revenue$37,688
Expenses$35,871
Net Income$1,817
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 4, 2017
Return Version
2016v3.0
Gross Receipts
$1,268,363
Mission and Program Overview

Mission

VETERANS POST ACTIVITIES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$390,311$392,128▲ $1,817
Land, Buildings, and Equipment, Net$328,629$329,969▲ $1,340
Cash and Non-Interest-Bearing Accounts$58,642$54,468▼ $4,174
Savings and Temporary Cash Investments$6,672$9,872▲ $3,200
Prepaid Expenses and Deferred Charges$11,000$8,525▼ $2,475
Total Assets$404,943$402,834▼ $2,109
Liabilities
Other Liabilities$14,359$10,508▼ $3,851
Accounts Payable and Accrued Expenses$273$198▼ $75
Total Liabilities$14,632$10,706▼ $3,926
Net Assets / Fund Balance
Total Net Assets Fund Balance$390,311$392,128▲ $1,817
Total Liabilities and Net Assets / Fund Balance$404,943$402,834▼ $2,109

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$530,327-$530,327
Buildings$-189,932$189,932-
Equipment$-10,426$10,426-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joe KellyCommander 2014 2017PT$3,519$3,519
Johnny FranklinFinance OfficerPT$174$174

Board Members and Trustees

NameTitle
Bill Youngren1st Vice Commander
Tom Walton2nd Vice Commander
Mack Helbert3rd Vice Commander
Eric GruberAdjutant
Al MoleChaplain
Mike HolderJudge Advocate Sgt at Arms
Billy WrightMember at Large
Don SealeMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$22,615
Program Service Revenue
$0
Investment Income
$23
Other Revenue
$15,050
All Other Contributions
$12,470
Change in Net Assets
$1,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,376
Grants and Similar Amounts Paid$8,989
Salaries, Compensation, and Employee Benefits$2,506
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$8,989--$8,989
Occupancy$5,418--$5,418
Conferences and Meetings$4,151--$4,151
Depreciation Depletion-$2,981-$2,981
Other Salaries and Wages-$2,506-$2,506
Fees for Services Legal-$1,500-$1,500
Travel$1,325--$1,325
Office Expenses$1,064--$1,064
Other Expenses$7,907$25-$25
Total Functional Expenses$28,854$7,017$0$35,871
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,245,725
Gaming Direct Expenses$1,230,675
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Winners Fees$9,623
Goodtime Power Sports$885
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

Members elect the governing body. Members vote and oversee the actions of the governing body. The members also elect new members.

Member election for additional members Part VI line 7A

Members in good standing with the organization elect new members.

Governing body decisions Part VI line 7B

Governing body decisions are reviewed by the membership as a whole and voted on by the memership.

Form 990 governing body review Part VI line 11

Form 990 was presented to the officers for thier review before filing.

Conflict of interest policy compliance Part VI line 12C

The organization has a conflict of interest policy that is written all officers are to uphold.

Governing documents etc available to public Part VI line 19

Documents are kept onsite in the office. They are made available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion 575
EIN
75-6051138
Address
PO BOX 64427, LUBBOCK, TX 79464
Doing Business As
George S Berry

Signing Officer

Name
Johnny Franklin
Title
Finance Officer
Phone
8067949006
Signed
2017-12-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Johnny Franklin
Formed
1962
Legal Domicile
TX
Voting Board Members
16
Independent Board Members
16
Employees
24
Volunteers
37

Preparer

Firm
AMD Business and Tax Service
Address
5007 Ave U, Lubbock, TX 79412
Preparer
Anna Dunson EA
Phone
8067719446
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0143
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0-44417
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-31699
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0-16096
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-61416
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0-57514
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0-211142
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65250
IRS990ScheduleA/PublicSupportPY170Pct00.64520
IRS990ScheduleA/PublicSupportTotal170Amt0164713
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt018055
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt083879
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0164713
IRS990ScheduleA/TotalSupportAmt0252449
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt061940
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt060781
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt063690
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt056698
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt055626
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0298735
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0-189932
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0189932
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-10426
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010426
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0530327
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0530327
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1885
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WINNERS FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GOODTIME POWER SPORTS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0329969
IRS990ScheduleD/TotalLiabilityAmt010508
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0449000
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0511158
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0960158
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01230675
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0498482
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0747243
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01245725
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015050
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0205417
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt067444
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0137973
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt025453
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt039647
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt065100
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.04000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.04000
IRS990ScheduleG/GamingManagerCompensationAmt03519
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOE KELLY
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGER
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0AMD BUSINESS AND TAX SERVICE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05007 AVE U
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LUBBOCK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0TX
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd079412
IRS990ScheduleG/StatesWhereGamingConductedCd0TX
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT THE GOVERNING BODY. MEMBERS VOTE AND OVERSEE THE ACTIONS OF THE GOVERNING BODY. THE MEMBERS ALSO ELECT NEW MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS IN GOOD STANDING WITH THE ORGANIZATION ELECT NEW MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY DECISIONS ARE REVIEWED BY THE MEMBERSHIP AS A WHOLE AND VOTED ON BY THE MEMERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WAS PRESENTED TO THE OFFICERS FOR THIER REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS WRITTEN ALL OFFICERS ARE TO UPHOLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE KEPT ONSITE IN THE OFFICE. THEY ARE MADE AVAILABLE UPON REQUEST.
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/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0404943
IRS990/TotalAssetsEOYAmt0402834
IRS990/TotalAssetsGrp/BOYAmt0404943
IRS990/TotalAssetsGrp/EOYAmt0402834
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt022615
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07017
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt028854
IRS990/TotalFunctionalExpensesGrp/TotalAmt035871
IRS990/TotalGrossUBIAmt058465
IRS990/TotalLiabilitiesBOYAmt014632
IRS990/TotalLiabilitiesEOYAmt010706
IRS990/TotalLiabilitiesGrp/BOYAmt014632
IRS990/TotalLiabilitiesGrp/EOYAmt010706
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0390311
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0392128
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt028854
IRS990/TotalReportableCompFromOrgAmt03693
IRS990/TotalRevenueGrp/ExclusionAmt0-43415
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037688
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt058465
IRS990/TotalVolunteersCnt037
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0404943
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0402834
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01325
IRS990/TravelGrp/TotalAmt01325

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.88$0.14$6.74$1.51$0.43$1.08
2024Detailed filing. Detailed filing data is available for this year.$5.80$0.15$5.65$1.04$0.54$0.49
2023Detailed filing. Detailed filing data is available for this year.$5.43$0.13$5.30$0.88$0.57$0.31
2022Detailed filing. Detailed filing data is available for this year.$5.07$0.14$4.93$0.86$0.52$0.34
2021Detailed filing. Detailed filing data is available for this year.$4.71$0.12$4.59$0.60$0.36$0.25
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.22$4.16$0.38$0.30$0.08
2019Detailed filing. Detailed filing data is available for this year.$4.25$0.12$4.13$0.43$0.31$0.12
2018Detailed filing. Detailed filing data is available for this year.$4.12$0.11$4.01$0.41$0.32$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.03$0.11$3.92$0.38$0.36$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.05$0.15$3.90$0.53$0.44$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.00$0.19$3.81$0.66$0.31$0.35
2014Detailed filing. Detailed filing data is available for this year.$3.68$0.22$3.46$0.12$0.20$0.08
2013Summary only. Only limited summary data is available for this year.$3.66$0.11$3.55$0.89$0.31$0.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.80$2.96$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$1.17$2.50$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$1.25$2.42$0.62