Civic Intelligence

American Legion

EIN 85-0080999 • 501(c)19 • Albuquerque, NM

Profile

To uphold and defend the consitution of the united states. To support veterans, veterans hospitals, community service, provide scholarships to students in need, support boys girls state, high school activities and baseball.

1201 Mountain Rd NEAlbuquerque, NM 87106
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2023

Net Margin

22nd percentile

-8.5%

Higher net margin than 22% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

501(c)19 • $1M-$5M nonprofits • Source year 2023

Asset Growth

18th percentile

-5.5%

Faster asset growth than 18% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

64%

Faster revenue growth than 89% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,372,364

Down $80,098 (-5.5%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$1,372,364

Down $80,098 (-5.5%) from 2022

Revenue

Up

$944,351

Up $366,966 (+64%) from 2022

Expenses

Up

$1,024,449

Up $358,284 (+54%) from 2022

Net Income

Up

-$80,098

Up $8,682 (+9.8%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $41,910Liabilities 2011: $59,298Net Assets 2011: -$17,3882011Assets 2012: $42,385Liabilities 2012: $76,274Net Assets 2012: -$33,8892012Assets 2013: $53,340Liabilities 2013: $82,529Net Assets 2013: -$29,1892013Assets 2014: $31,071Liabilities 2014: $98,688Net Assets 2014: -$67,6172014Assets 2015: $23,593Liabilities 2015: $126,908Net Assets 2015: -$103,3152015Assets 2016: $12,861Liabilities 2016: $111,435Net Assets 2016: -$98,5742016Assets 2017: $1,746,979Liabilities 2017: $300,509Net Assets 2017: $1,446,4702017Assets 2018: $1,831,641Liabilities 2018: $224,129Net Assets 2018: $1,607,5122018Assets 2019: $1,582,176Liabilities 2019: $0Net Assets 2019: $1,582,1762019Assets 2020: $1,638,893Liabilities 2020: $468,345Net Assets 2020: $1,170,5482020Assets 2021: $1,546,429Liabilities 2021: $60,200Net Assets 2021: $1,486,2292021Assets 2022: $1,452,462Liabilities 2022: $0Net Assets 2022: $1,452,4622022Assets 2023: $1,372,364Liabilities 2023: $0Net Assets 2023: $1,372,3642023

Highlighted filing

2023

Assets$1,372,364
Liabilities$0
Net Assets$1,372,364

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $87,5172011Revenue 2012: $75,952Expenses 2012: $91,675Net Income 2012: -$15,7232012Revenue 2013: $84,792Expenses 2013: $79,881Net Income 2013: $4,9112013Revenue 2014: $52,653Expenses 2014: $91,081Net Income 2014: -$38,4282014Revenue 2015: $126,075Expenses 2015: $160,030Net Income 2015: -$33,9552015Revenue 2016: $101,220Expenses 2016: $96,479Net Income 2016: $4,7412016Revenue 2017: $1,772,609Expenses 2017: $227,565Net Income 2017: $1,545,0442017Revenue 2018: $269,633Expenses 2018: $198,200Net Income 2018: $71,4332018Revenue 2019: $322,202Expenses 2019: $347,538Net Income 2019: -$25,3362019Revenue 2020: $601,658Expenses 2020: $503,319Net Income 2020: $98,3392020Revenue 2021: $24,139Expenses 2021: $112,426Net Income 2021: -$88,2872021Revenue 2022: $577,385Expenses 2022: $666,165Net Income 2022: -$88,7802022Revenue 2023: $944,351Expenses 2023: $1,024,449Net Income 2023: -$80,0982023

Highlighted filing

2023

Revenue$944,351
Expenses$1,024,449
Net Income-$80,098

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.94$1.02$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$0.58$0.67$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.06$1.49$0.02$0.11$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.47$1.17$0.60$0.50$0.10
2019Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$0.32$0.35$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.22$1.61$0.27$0.20$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.30$1.45$1.77$0.23$1.55
2016Summary only. Only limited summary data is available for this year.$0.01$0.11$0.10$0.10$0.10$0.00
2015Summary only. Only limited summary data is available for this year.$0.02$0.13$0.10$0.13$0.16$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.10$0.07$0.05$0.09$0.04
2013Summary only. Only limited summary data is available for this year.$0.05$0.08$0.03$0.08$0.08$0.00
2012Summary only. Only limited summary data is available for this year.$0.04$0.08$0.03$0.08$0.09$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.06$0.02$0.09
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Dec 13, 2014
Return Version
2013v3.1
Gross Receipts
$204,291
Mission and Program Overview

Mission

To support veterans, veterans hospitals, community service, provide scholarships for students in need. Support boys state and girls state.

To uphold and defend the consitution of the united states. To support veterans, veterans hospitals, community service, provide scholarships for students in need. Support boys state and girls state. To promote high school activities and baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,032$26,484▼ $19,548
Land, Buildings, and Equipment, Net$5,324$3,814▼ $1,510
Accounts Receivable$1,534$773▼ $761
Prepaid Expenses and Deferred Charges$450--
Rtn Earn Endowment Incm Other Fnds$-29,189$-67,617▼ $38,428
Total Assets$53,340$31,071▼ $22,269
Liabilities
Other Liabilities$75,758$81,976▲ $6,218
Accounts Payable and Accrued Expenses$6,771$16,712▲ $9,941
Total Liabilities$82,529$98,688▲ $16,159
Net Assets / Fund Balance
Total Net Assets Fund Balance$-29,189$-67,617▼ $38,428
Total Liabilities and Net Assets / Fund Balance$53,340$31,071▼ $22,269

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,814$24,878$28,692
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Luther OteroKeyFT$21,061$21,061

Board Members and Trustees

NameTitle
Clarence OrtegaAdj
Leon MartinezCommander
Paul EspinozaFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,636
Program Service Revenue
$1,778
Investment Income
$5
Other Revenue
$22,234
All Other Contributions
$1,675
Change in Net Assets
$-38,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,776
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$4,761--$4,761
Conferences and Meetings$4,356--$4,356
Benefits to Members$2,305--$2,305
Depreciation Depletion$2,134--$2,134
Other Expenses$299--$299
Office Expenses$138--$138
All Other Expenses$119--$119
Total Functional Expenses$91,081$0$0$91,081
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$149,850
Gaming Direct Expenses$141,355
Fundraising Gross Income$17,652
Fundraising Direct Expenses$10,283
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$77,436
Taxes Payable$1,573
American Legion Affiliate$1,542
New Mexico Gaming Commission Tax$1,425
Accounts Payable Sals-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
85-0080999
Phone
5052431901

Signing Officer

Name
Loen Martinez
Title
Commander
Signed
2014-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Espinoza
Formed
1947
Legal Domicile
Nm
Voting Board Members
10
Independent Board Members
0
Employees
7
Volunteers
30

Preparer

Preparer
Louis Denovellis
Phone
5058815148
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 9,400, Grants and allocations 0, Revenue 0 AMERICAN LEGION BASEBALL- SPONSORSHIP OF HIGH SCHOOL BASEBALL AND SOFTBALL

Form 990, Part III, Line 4D

Program Service Expenses 2,450, Grants and allocations 0, Revenue 0 SCHOLARSHIP FUND

Form 990, Part III, Line 4D

Program Service Expenses 5,870, Grants and allocations 0, Revenue 0 AMERICAN LEGION NEWSLETTER

Form 990, Part III, Line 4D

Program Service Expenses 21,899, Grants and allocations 0, Revenue 0 N.M. DEPT AL STATE NATIONAL DUES

Form 990, Part III, Line 4D

Program Service Expenses 20,606, Grants and allocations 0, Revenue 0 AMERICAN LEGION POST 13 OPERATION EXPENSE

Raw XML AppendixShowing 400 of 413 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/City0ALBUQUERQUE
IRS990/BooksInCareOfDetail/USAddress/State0NM
IRS990/BooksInCareOfDetail/USAddress/ZIPCode087106
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt02134
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IRS990/Desc0VETERANS REHABILITATION FOR THE GENERAL WELFARE OF VETERANS
IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADJ
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3KEY
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/GamingDirectExpensesAmt0141355
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt024878
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt077436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11542
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21573
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31425
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NEW MEXICO GAMING COMMISSION TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCOUNTS PAYABLE SALS
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IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0123763
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IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0562762
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IRS990ScheduleJ/TravelForCompanionsInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 2,450, Grants and allocations 0, Revenue 0 SCHOLARSHIP FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Program Service Expenses 5,870, Grants and allocations 0, Revenue 0 AMERICAN LEGION NEWSLETTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program Service Expenses 21,899, Grants and allocations 0, Revenue 0 N.M. DEPT AL STATE NATIONAL DUES
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4d
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031071
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/City0ALBUQUERQUE
IRS990/USAddress/State0NM
IRS990/USAddress/ZIPCode087102
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LOEN MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10CARLISLE-BENNETT AMERICAN LEGION POST #13
ReturnHeader/Filer/BusinessNameControlTxt0CARL
ReturnHeader/Filer/EIN0850080999
ReturnHeader/Filer/PhoneNum05052431901
ReturnHeader/Filer/USAddress/AddressLine101201 MOUNTAIN RD NE
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ReturnHeader/Filer/USAddress/State0NM
ReturnHeader/Filer/USAddress/ZIPCode087106
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LOUIS DENOVELLIS CPA LTD

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