Civic Intelligence

American Legion Post 42 Campbell County

990 • Fiscal year 2016 • EIN 83-0161967

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 22, 2017

Organization ProfileNONE
PO Box 68Gillette, WY 82717-0068

(307) 682-3232

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-7.6%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2016 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2016

Asset Growth

3rd percentile

-14%

Faster asset growth than 3% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

26th percentile

-9.8%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$803,393

Down $133,112 (-14%) from 2015

Net Assets

Down

$792,390

Down $111,663 (-12%) from 2015

Liabilities

Down

$11,003

Down $21,449 (-66%) from 2015

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin26th percentile

Revenue

Down

$451,736

Down $49,222 (-9.8%) from 2015

Expenses

Down

$486,186

Down $15,017 (-3.0%) from 2015

Net Income

Down

-$34,450

Down $34,205 (-13961%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$1.0M$500K$0Assets 2011: $441,415Liabilities 2011: $8,710Net Assets 2011: $432,7052011Assets 2012: $543,503Liabilities 2012: $7,951Net Assets 2012: $535,5522012Assets 2013: $812,784Liabilities 2013: $5,712Net Assets 2013: $807,0722013Assets 2014: $912,834Liabilities 2014: $8,536Net Assets 2014: $904,2982014Assets 2015: $936,505Liabilities 2015: $32,452Net Assets 2015: $904,0532015Assets 2016: $803,393Liabilities 2016: $11,003Net Assets 2016: $792,3902016Assets 2017: $776,555Liabilities 2017: $34,801Net Assets 2017: $741,7542017Assets 2018: $688,144Liabilities 2018: $29,311Net Assets 2018: $658,8332018Assets 2019: $600,606Liabilities 2019: $19,139Net Assets 2019: $581,4672019Assets 2020: $633,288Liabilities 2020: $28,509Net Assets 2020: $604,7792020Assets 2021: $639,586Liabilities 2021: $17,650Net Assets 2021: $621,9362021Assets 2022: $679,145Liabilities 2022: $4,581Net Assets 2022: $674,5642022Assets 2023: $743,285Liabilities 2023: $1,539Net Assets 2023: $741,7462023Assets 2024: $564,211Liabilities 2024: $0Net Assets 2024: $564,2112024

Highlighted filing

2016

Assets$803,393
Liabilities$11,003
Net Assets$792,390
Open 2016 Filing

Operations Trend

Revenue Growth26th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $466,369Expenses 2011: $438,350Net Income 2011: $28,0192011Revenue 2012: $530,014Expenses 2012: $427,167Net Income 2012: $102,8472012Revenue 2013: $709,164Expenses 2013: $437,611Net Income 2013: $271,5532013Revenue 2014: $567,287Expenses 2014: $570,662Net Income 2014: -$3,3752014Revenue 2015: $500,958Expenses 2015: $501,203Net Income 2015: -$2452015Revenue 2016: $451,736Expenses 2016: $486,186Net Income 2016: -$34,4502016Revenue 2017: $406,143Expenses 2017: $455,680Net Income 2017: -$49,5372017Revenue 2018: $380,165Expenses 2018: $463,086Net Income 2018: -$82,9212018Revenue 2019: $393,175Expenses 2019: $470,541Net Income 2019: -$77,3662019Revenue 2020: $388,618Expenses 2020: $365,306Net Income 2020: $23,3122020Revenue 2021: $529,461Expenses 2021: $512,304Net Income 2021: $17,1572021Revenue 2022: $606,658Expenses 2022: $554,030Net Income 2022: $52,6282022Revenue 2023: $523,370Expenses 2023: $456,188Net Income 2023: $67,1822023Revenue 2024: -$52,843Expenses 2024: $14,690Net Income 2024: -$67,5332024

Highlighted filing

2016

Revenue$451,736
Expenses$486,186
Net Income-$34,450
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 22, 2017
Return Version
2015v3.0
Gross Receipts
$1,000,101
Mission and Program Overview

Mission

American Legion Post 42 serves veterans and active service men and women and their families with members services, aid to indigent veterans, and various activities and events, including American Legion Baseball, children's fishing derby, American Legion Club, Windrider motorcycle group, and an assortment of fundraising activities through out the year.

Services to veterans, members of the armed forces and their families including a club, activities, events, memorial services, aid to indigent veterans, scholarships for youth, and Am Legion Baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$904,053$792,390▼ $111,663
Land, Buildings, and Equipment, Net$646,364$523,583▼ $122,781
Cash and Non-Interest-Bearing Accounts$276,934$268,579▼ $8,355
Inventories for Sale or Use$13,227$11,231▼ $1,996
Pledges and Grants Receivable$-20--
Total Assets$936,505$803,393▼ $133,112
Liabilities
Mortgage Notes Payable Secured by Investment Property$27,710$7,710▼ $20,000
Accounts Payable and Accrued Expenses$4,742$3,293▼ $1,449
Total Liabilities$32,452$11,003▼ $21,449
Net Assets / Fund Balance
Total Net Assets Fund Balance$904,053$792,390▼ $111,663
Total Liabilities and Net Assets / Fund Balance$936,505$803,393▼ $133,112

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$315,467$1,227,722$1,543,189
Equipment$52,140$242,256$294,396
Buildings$33,976$244,067$278,043
Land$122,000-$122,000
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
DeWAYNE LIENExecutive Board
Donna WaltersExecutive Board
Einer MathesonExecutive Board
Gary PettigrewExecutive Board
Gary Pettigrew1st Vice Commander
NATHAN McGUIRE2nd Vice Commander
Jerry HightCommander
Dan BaumfaulkFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,047
Program Service Revenue
$86,533
Investment Income
$115
Other Revenue
$284,041
All Other Contributions
$25,797
Change in Net Assets
$-34,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,741
Salaries, Compensation, and Employee Benefits$121,886
Grants and Similar Amounts Paid$7,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,219--$108,219
Occupancy$65,391--$65,391
Depreciation Depletion$59,402--$59,402
Insurance$13,690--$13,690
Payroll Taxes$13,667--$13,667
Office Expenses$6,659$3,965-$10,624
Fees for Services Accounting-$8,075-$8,075
Grants to Domestic Orgs$6,030--$6,030
Advertising$5,875--$5,875
Benefits to Members$1,309--$1,309
Grants to Domestic Individuals$1,220--$1,220
Conferences and Meetings$660--$660
Other Expenses$317--$317
Total Functional Expenses$474,146$12,040$0$486,186
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wyoming Boys StateDouglas, WY-Support of Program$1,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$442,441
Gaming Direct Expenses$358,664
Fundraising Gross Income$94,235
Fundraising Direct Expenses$32,751
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post 42 Campbell County
EIN
83-0161967
Phone
3076823232
Address
PO BOX 68, GILLETTE, WY 82717-0068

Signing Officer

Name
Paul Woessner
Title
Treasurer
Signed
2017-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Hight
Formed
1935
Legal Domicile
Wy
Voting Board Members
8
Independent Board Members
8
Employees
19
Volunteers
220

Preparer

Firm
Susan McKay CPA LLC
Address
509 S Kendrick Ave, Gillette, WY 82716
Preparer
Susan K McKay
Phone
3076825862
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“Program Service Expenses 1,220, Grants and allocations 0, Revenue 0 Indigent Vets program”

Form 990, Part III, Line 4D

“Program Service Expenses 303,780, Grants and allocations 0, Revenue 0 All other programs costs”

Form 990, Part I, Section Revenue, Line 8

“Local individual and business contributions are way down this year due to the local economy.”

Form 990, Part XI, Section Reconciliation, Line 9

“Reconciliaiton of net assets adjustment includes a change to Fund balance for errors in acummulated depreciation from our prior asset management software of76,963, plus the loss on disposal of old fixed assets of 268 and another undetermined adjustment from the prior yer of 10.”

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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/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt010150
IRS990/PYContributionsGrantsAmt0162815
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt010396
IRS990/PYInvestmentIncomeAmt099
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0371133
IRS990/PYOtherRevenueAmt0246654
IRS990/PYProgramServiceRevenueAmt091390
IRS990/PYRevenuesLessExpensesAmt0-345
IRS990/PYSalariesCompEmpBnftPaidAmt0109624
IRS990/PYTotalExpensesAmt0501303
IRS990/PYTotalRevenueAmt0500958
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-34450
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01787
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0904053
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0792390
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt033976
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0244067
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0278043
IRS990ScheduleD/EquipmentGrp/BookValueAmt052140
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0242256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0294396
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0122000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0122000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0315467
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01227722
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01543189
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0523583
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt016206
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0333993
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0350199
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0358664
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt046572
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0395869
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0442441
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt083777
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08465
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt08465
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0WY
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0SUSAN MCKAY CPA LLC
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0509 S KENDRICK AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GILLETTE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd082716
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0WY
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt01000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT OF PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WYOMING BOYS STATE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0400 W CENTER ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DOUGLAS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd082633
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 1,220, Grants and allocations 0, Revenue 0 Indigent Vets program
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 303,780, Grants and allocations 0, Revenue 0 All other programs costs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Local individual and business contributions are way down this year due to the local economy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Reconciliaiton of net assets adjustment includes a change to Fund balance for errors in acummulated depreciation from our prior asset management software of76,963, plus the loss on disposal of old fixed assets of 268 and another undetermined adjustment from the prior yer of 10.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part I, Section Revenue, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Section Reconciliation, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0936505
IRS990/TotalAssetsEOYAmt0803393
IRS990/TotalAssetsGrp/BOYAmt0936505
IRS990/TotalAssetsGrp/EOYAmt0803393
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt081047
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0474146
IRS990/TotalFunctionalExpensesGrp/TotalAmt0486186
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032452
IRS990/TotalLiabilitiesEOYAmt011003
IRS990/TotalLiabilitiesGrp/BOYAmt032452
IRS990/TotalLiabilitiesGrp/EOYAmt011003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0904053
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0792390
IRS990/TotalOtherProgSrvcExpenseAmt0305000
IRS990/TotalProgramServiceExpensesAmt0474146
IRS990/TotalProgramServiceRevenueAmt086533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0451736
IRS990/TotalVolunteersCnt0220
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0936505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0803393
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$803,393
Liabilities
$11,003
Net assets
$792,390
Revenue
$451,736
Expenses
$486,186
Net income
-$34,450
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.64$0.00$5.64$0.53$0.15$0.68
2023Detailed filing. Detailed filing data is available for this year.$7.43$0.02$7.42$5.23$4.56$0.67
2022Detailed filing. Detailed filing data is available for this year.$6.79$0.05$6.75$6.07$5.54$0.53
2021Detailed filing. Detailed filing data is available for this year.$6.40$0.18$6.22$5.29$5.12$0.17
2020Detailed filing. Detailed filing data is available for this year.$6.33$0.29$6.05$3.89$3.65$0.23
2019Detailed filing. Detailed filing data is available for this year.$6.01$0.19$5.81$3.93$4.71$0.77
2018Detailed filing. Detailed filing data is available for this year.$6.88$0.29$6.59$3.80$4.63$0.83
2017Summary only. Only limited summary data is available for this year.$7.77$0.35$7.42$4.06$4.56$0.50
2016Detailed filing. Detailed filing data is available for this year.$8.03$0.11$7.92$4.52$4.86$0.34
2015Summary only. Only limited summary data is available for this year.$9.37$0.32$9.04$5.01$5.01$0.00
2014Summary only. Only limited summary data is available for this year.$9.13$0.09$9.04$5.67$5.71$0.03
2013Summary only. Only limited summary data is available for this year.$8.13$0.06$8.07$7.09$4.38$2.72
2012Summary only. Only limited summary data is available for this year.$5.44$0.08$5.36$5.30$4.27$1.03
2011Summary only. Only limited summary data is available for this year.$4.41$0.09$4.33$4.66$4.38$0.28