Civic Intelligence

American Legion Post 0005

990 • Fiscal year 2023 • EIN 83-0161969

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 13, 2024

PO Box 756Torrington, WY 82240

(307) 532-2959

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.00x

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Asset Growth

20th percentile

-4.4%

Faster asset growth than 20% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-22%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$464,172

Down $21,477 (-4.4%) from 2022

Net Assets

Down

$464,172

Down $21,477 (-4.4%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$113,063

Down $32,820 (-22%) from 2022

Expenses

Down

$134,540

Down $10,182 (-7.0%) from 2022

Net Income

Down

-$21,477

Down $22,638 (-1950%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $399,494Liabilities 2011: $0Net Assets 2011: $399,4942011Assets 2012: $427,953Liabilities 2012: $0Net Assets 2012: $427,9532012Assets 2013: $433,458Liabilities 2013: $0Net Assets 2013: $433,4582013Assets 2014: $417,653Liabilities 2014: $0Net Assets 2014: $417,6532014Assets 2015: $441,052Liabilities 2015: $0Net Assets 2015: $441,0522015Assets 2016: $450,317Liabilities 2016: $0Net Assets 2016: $450,3172016Assets 2017: $485,267Liabilities 2017: $0Net Assets 2017: $485,2672017Assets 2018: $481,009Liabilities 2018: $0Net Assets 2018: $481,0092018Assets 2019: $463,242Liabilities 2019: $0Net Assets 2019: $463,2422019Assets 2020: $474,372Liabilities 2020: $0Net Assets 2020: $474,3722020Assets 2021: $484,488Liabilities 2021: $0Net Assets 2021: $484,4882021Assets 2022: $485,649Liabilities 2022: $0Net Assets 2022: $485,6492022Assets 2023: $464,172Liabilities 2023: $0Net Assets 2023: $464,1722023Assets 2024: $412,495Liabilities 2024: $0Net Assets 2024: $412,4952024

Highlighted filing

2023

Assets$464,172
Liabilities$0
Net Assets$464,172

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $105,9632011Expenses 2012: $112,3802012Revenue 2013: $136,188Expenses 2013: $130,683Net Income 2013: $5,5052013Revenue 2014: $113,835Expenses 2014: $129,640Net Income 2014: -$15,8052014Revenue 2015: $155,861Expenses 2015: $132,462Net Income 2015: $23,3992015Revenue 2016: $131,556Expenses 2016: $122,291Net Income 2016: $9,2652016Revenue 2017: $157,871Expenses 2017: $122,921Net Income 2017: $34,9502017Revenue 2018: $139,715Expenses 2018: $143,973Net Income 2018: -$4,2582018Revenue 2019: $118,116Expenses 2019: $135,883Net Income 2019: -$17,7672019Revenue 2020: $135,512Expenses 2020: $124,382Net Income 2020: $11,1302020Revenue 2021: $131,383Expenses 2021: $121,267Net Income 2021: $10,1162021Revenue 2022: $145,883Expenses 2022: $144,722Net Income 2022: $1,1612022Revenue 2023: $113,063Expenses 2023: $134,540Net Income 2023: -$21,4772023Revenue 2024: $88,505Expenses 2024: $140,182Net Income 2024: -$51,6772024

Highlighted filing

2023

Revenue$113,063
Expenses$134,540
Net Income-$21,477
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 13, 2024
Return Version
2022v5.0
Gross Receipts
$688,383
Mission and Program Overview

Mission

Uniting members in bonds of fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$285,790$286,229▲ $439
Investments in Publicly Traded Securities$146,353$139,393▼ $6,960
Savings and Temporary Cash Investments$28,428$25,241▼ $3,187
Cash and Non-Interest-Bearing Accounts$19,129$9,742▼ $9,387
Inventories for Sale or Use$5,949$3,567▼ $2,382
Accounts Receivable-$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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$485,649$464,172▼ $21,477
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,649$464,172▼ $21,477
Total Net Assets Fund Balance$485,649$464,172▼ $21,477
Total Liabilities and Net Assets / Fund Balance$485,649$464,172▼ $21,477

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$197,296-$197,296
Equipment$88,933-$88,933
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gerald JacobsAdjutant/Sec
Michael SinnerCommander
Keith CarrTreasurer
Michael AlversonVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$5,150
Program Service Revenue
$6,334
Investment Income
$3,713
Other Revenue
$97,866
All Other Contributions
$5,150
Change in Net Assets
$-21,477
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$71,120
Other Expenses$60,775
Grants and Similar Amounts Paid$2,645
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,568--$65,568
Occupancy$3,827$12,230-$16,057
Insurance-$7,463-$7,463
All Other Expenses$3,018$4,224-$7,242
Fees for Services Accounting$3,130$2,900-$6,030
Payroll Taxes$5,552--$5,552
Other Expenses$3,101$4,708-$3,101
Grants to Domestic Orgs$2,645--$2,645
Office Expenses-$1,019-$1,019
Advertising$565--$565
Total Functional Expenses$100,099$34,441$0$134,540
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$541,748
Gaming Direct Expenses$506,459
Fundraising Gross Income$16,944
Fundraising Direct Expenses$12,506
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
County Fair Food Stand$16,944$16,944$12,506$4,438
Total Events$16,944$16,944$12,506$4,438
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Individuals pay annual dues of varying amounts to be to be a member of American Legion Post 0005. The dues range from $25 to $35 per year.

Form 990, Part VI, Section B, Line 11B

The Finance Officer reviews, approves, and signs the Form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members are familiar with the conflict of interest policy and will call such circumstances into question when known.

Form 990, Part VI, Section B, Line 15B

The executive committee, consisting of all officers and the past two Post Commanders meet monthly to discuss ongoing Post activities and personnel issues.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are available at the office of the Finance Officer and are available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 0005
EIN
83-0161969
Phone
3075322959
Address
PO Box 756, Torrington, WY 82240

Signing Officer

Name
Gerald Jacobs
Title
Director
Signed
2024-02-13
Discuss with paid preparer
Yes

Organization Details

Formed
1920
Legal Domicile
Wy
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
34

Preparer

Firm
Weisshaar & Associates LLC
Address
241 East 21st Avenue, Torrington, WY 82240
Preparer
Trenda L Weisshaar CPA
Phone
3075328424
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IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012506
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0County Fair Food Stand
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016944
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016944
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016944
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016944
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04438
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012506
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012506
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt052410
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt023752
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0403008
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0479170
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0506459
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt071522
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt030336
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0439890
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0541748
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt035289
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt027289
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt012876
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt014413
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Gerald Jacobs
IRS990ScheduleG/GamingManagerServicesProvTxt0Oversight of all books and records
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Patsy VanBuskirk
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 756
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Torrington
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd082240
IRS990ScheduleG/StatesWhereGamingConductedCd0WY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Individuals pay annual dues of varying amounts to be to be a member of American Legion Post 0005. The dues range from $25 to $35 per year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Finance Officer reviews, approves, and signs the Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members are familiar with the conflict of interest policy and will call such circumstances into question when known.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The executive committee, consisting of all officers and the past two Post Commanders meet monthly to discuss ongoing Post activities and personnel issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, policies, and financial statements are available at the office of the Finance Officer and are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0485649
IRS990/TotalAssetsEOYAmt0464172
IRS990/TotalAssetsGrp/BOYAmt0485649
IRS990/TotalAssetsGrp/EOYAmt0464172
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05150
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034441
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0100099
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134540
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485649
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0464172
IRS990/TotalProgramServiceExpensesAmt0100099
IRS990/TotalProgramServiceRevenueAmt06334
IRS990/TotalRevenueGrp/ExclusionAmt042232
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0113063
IRS990/TotalVolunteersCnt034
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0485649
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0464172
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 756
IRS990/USAddress/CityNm0Torrington
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082240
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Gerald Jacobs
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 0005
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0830161969
ReturnHeader/Filer/PhoneNum03075322959
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 756
ReturnHeader/Filer/USAddress/CityNm0Torrington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082240
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463658380

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.12$0.00$4.12$0.89$1.40$0.52
2023Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.64$1.13$1.35$0.21
2022Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$1.46$1.45$0.01
2021Detailed filing. Detailed filing data is available for this year.$4.84$0.00$4.84$1.31$1.21$0.10
2020Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$1.36$1.24$0.11
2019Detailed filing. Detailed filing data is available for this year.$4.63$0.00$4.63$1.18$1.36$0.18
2018Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$1.40$1.44$0.04
2017Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$1.58$1.23$0.35
2016Detailed filing. Detailed filing data is available for this year.$4.50$0.00$4.50$1.32$1.22$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.41$0.00$4.41$1.56$1.32$0.23
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$1.14$1.30$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.00$4.33$1.36$1.31$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.00$4.28$1.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.00$3.99$1.06