Civic Intelligence

American Legion Post 32

990 • Fiscal year 2014 • EIN 84-0382685

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

315 South BowenLongmont, CO 80501-6157

(303) 776-2034

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

60th percentile

4.8%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

65th percentile

2.5%

Faster asset growth than 65% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

13%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$506,753

Up $12,401 (+2.5%) from 2013

Net Assets

Up

$504,900

Up $12,504 (+2.5%) from 2013

Liabilities

Down

$1,853

Down $103 (-5.3%) from 2013

Revenue

Up

$289,880

Up $34,361 (+13%) from 2013

Expenses

Up

$275,879

Up $32,082 (+13%) from 2013

Net Income

Up

$14,001

Up $2,279 (+19%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $461,753Liabilities 2011: $0Net Assets 2011: $461,7532011Assets 2012: $483,920Liabilities 2012: $1,675Net Assets 2012: $482,2452012Assets 2013: $494,352Liabilities 2013: $1,956Net Assets 2013: $492,3962013Assets 2014: $506,753Liabilities 2014: $1,853Net Assets 2014: $504,9002014Assets 2015: $519,012Liabilities 2015: $5,895Net Assets 2015: $513,1172015Assets 2016: $563,831Liabilities 2016: $246Net Assets 2016: $563,5852016Assets 2017: $571,536Liabilities 2017: $7,699Net Assets 2017: $563,8372017Assets 2018: $548,305Liabilities 2018: $4,564Net Assets 2018: $543,7412018Assets 2019: $531,106Liabilities 2019: $4,307Net Assets 2019: $526,7992019Assets 2020: $461,982Liabilities 2020: $1,339Net Assets 2020: $460,6432020Assets 2021: $450,273Liabilities 2021: $8,345Net Assets 2021: $441,9282021Assets 2022: $443,572Liabilities 2022: $4,469Net Assets 2022: $439,1032022Assets 2023: $416,728Liabilities 2023: $3,996Net Assets 2023: $412,7322023Assets 2024: $312,358Liabilities 2024: $0Net Assets 2024: $312,3582024

Highlighted filing

2014

Assets$506,753
Liabilities$1,853
Net Assets$504,900

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $227,158Expenses 2011: $264,721Net Income 2011: -$37,5632011Revenue 2012: $228,036Expenses 2012: $250,340Net Income 2012: -$22,3042012Revenue 2013: $255,519Expenses 2013: $243,797Net Income 2013: $11,7222013Revenue 2014: $289,880Expenses 2014: $275,879Net Income 2014: $14,0012014Revenue 2015: $308,545Expenses 2015: $301,190Net Income 2015: $7,3552015Revenue 2016: $411,912Expenses 2016: $361,444Net Income 2016: $50,4682016Revenue 2017: $347,795Expenses 2017: $347,633Net Income 2017: $1622017Revenue 2018: $372,804Expenses 2018: $392,456Net Income 2018: -$19,6522018Revenue 2019: $347,552Expenses 2019: $364,494Net Income 2019: -$16,9422019Revenue 2020: $253,463Expenses 2020: $319,619Net Income 2020: -$66,1562020Revenue 2021: $276,715Expenses 2021: $295,430Net Income 2021: -$18,7152021Revenue 2022: $360,034Expenses 2022: $362,859Net Income 2022: -$2,8252022Revenue 2023: $358,392Expenses 2023: $384,763Net Income 2023: -$26,3712023Revenue 2024: $393,232Expenses 2024: $493,606Net Income 2024: -$100,3742024

Highlighted filing

2014

Revenue$289,880
Expenses$275,879
Net Income$14,001
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$514,342
Mission and Program Overview

Mission

The organization provides recreational activities for its memebers in recognition of their patriotic service, and promotes patriotism in the community, at large, through sponsorship of various community activites.

The organization provides recreational activities for its membership in recognition of their patriotic service, and promotes patriotism in the community at large through sponsorship of various community activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$378,711$379,388▲ $677
Cash and Non-Interest-Bearing Accounts$115,141$126,365▲ $11,224
Prepaid Expenses and Deferred Charges$500$1,000▲ $500
Total Assets$494,352$506,753▲ $12,401
Liabilities
Other Liabilities$2,800$2,697▼ $103
Accounts Payable and Accrued Expenses$-844$-844→ $0
Total Liabilities$1,956$1,853▼ $103
Net Assets / Fund Balance
Unrestricted Net Assets$459,934$463,587▲ $3,653
Permanently Rstr Net Assets-$31,720-
Temporarily Rstr Net Assets$32,462$9,593▼ $22,869
Total Net Assets Fund Balance$492,396$504,900▲ $12,504
Total Liabilities and Net Assets / Fund Balance$494,352$506,753▲ $12,401

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$196,306$346,431$542,737
Equipment$90,507$242,875$306,464
Land$92,575-$92,575
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat LennonHead Trustee
Mike WarholaAdjutant
Paul SchonesFinance Officer
Greg McMahonPost Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$55,714
Program Service Revenue
$80,894
Investment Income
$716
Other Revenue
$152,556
All Other Contributions
$23,060
Change in Net Assets
$14,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,768
Salaries, Compensation, and Employee Benefits$56,678
Grants and Similar Amounts Paid$2,433
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$57,775-$57,775
Other Salaries and Wages-$51,673-$51,673
Depreciation Depletion-$27,387-$27,036
Other Expenses$2,791$16,949-$16,949
Insurance-$14,253-$14,253
Fees for Services Accounting-$7,000-$7,000
Payroll Taxes-$5,005-$5,005
All Other Expenses$1,129$2,997-$4,126
Office Expenses-$3,633-$3,633
Grants to Domestic Individuals$2,433--$2,433
Conferences and Meetings$1,123--$1,123
Total Functional Expenses$89,558$186,672$0$275,879
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$28,809
Gaming Direct Expenses$4,330
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$2,697
Accrued Payroll taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part IV, Section C, Line 19

All noted documents are available to the public on request

Filing and Contact Details

Filer

EIN
84-0382685
Phone
3037762034

Signing Officer

Name
Greg McMahon
Title
Commander
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Schnoes
Formed
1920
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
3

Preparer

Preparer
Shani Jensen
Phone
3037767391
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section B, Line 11

Return was reviewed by the executive committee in their regular meeting

Raw XML Appendix357 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/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt032462
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt09593
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0494352
IRS990/TotalAssetsEOYAmt0506753
IRS990/TotalAssetsGrp/BOYAmt0494352
IRS990/TotalAssetsGrp/EOYAmt0506753
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055714
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0186672
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt089558
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01956
IRS990/TotalLiabilitiesEOYAmt01853
IRS990/TotalLiabilitiesGrp/BOYAmt01956
IRS990/TotalLiabilitiesGrp/EOYAmt01853
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0492396
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0504900
IRS990/TotalProgramServiceExpensesAmt089558
IRS990/TotalProgramServiceRevenueAmt080894
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0289880
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0494352
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0506753
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0459934
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0463587
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10315 SOUTH BOWEN
IRS990/USAddress/City0LONGMONT
IRS990/USAddress/State0CO
IRS990/USAddress/ZIPCode080501
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Greg McMahon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 32
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0840382685
ReturnHeader/Filer/PhoneNum03037762034
ReturnHeader/Filer/USAddress/AddressLine10315 SOUTH BOWEN
ReturnHeader/Filer/USAddress/City0LONGMONT
ReturnHeader/Filer/USAddress/State0CO
ReturnHeader/Filer/USAddress/ZIPCode0805016157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Longmont Accounting & Consulting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102919 W 17th Avenue Suite 109
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Longmont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode080501
ReturnHeader/PreparerPersonGrp/PhoneNum03037767391
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Shani Jensen
ReturnHeader/ReturnTs02014-11-14T08:36:04-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.00$3.12$3.93$4.94$1.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.17$0.04$4.13$3.58$3.85$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.04$4.39$3.60$3.63$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$0.08$4.42$2.77$2.95$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.01$4.61$2.53$3.20$0.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$0.04$5.27$3.48$3.64$0.17
2018Summary only. Only limited summary data is available for this year.$5.48$0.05$5.44$3.73$3.92$0.20
2017Summary only. Only limited summary data is available for this year.$5.72$0.08$5.64$3.48$3.48$0.00
2016Summary only. Only limited summary data is available for this year.$5.64$0.00$5.64$4.12$3.61$0.50
2015Detailed filing. Detailed filing data is available for this year.$5.19$0.06$5.13$3.09$3.01$0.07
2014Detailed filing. Detailed filing data is available for this year.$5.07$0.02$5.05$2.90$2.76$0.14
2013Summary only. Only limited summary data is available for this year.$4.94$0.02$4.92$2.56$2.44$0.12
2012Summary only. Only limited summary data is available for this year.$4.84$0.02$4.82$2.28$2.50$0.22
2011Summary only. Only limited summary data is available for this year.$4.62$0.00$4.62$2.27$2.65$0.38
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)19 • $500k-$1M nonprofits