Civic Intelligence

American Legion Post 49

990 • Fiscal year 2022 • EIN 85-0196051

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 17, 2024

Organization ProfileN/A
11005 Central NEAlbuqueruqe, NM 87123

(505) 296-4224

Siviq Scores

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

Liabilities / Assets

97th percentile

0.64x

Higher debt load relative to assets than 97% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

96th percentile

1.28x

Higher debt load relative to revenue than 96% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Net Margin

94th percentile

60%

Higher net margin than 94% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

2022 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2022

Asset Growth

94th percentile

51%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

45th percentile

8.9%

Faster revenue growth than 45% of similar nonprofits.

2022 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$994,106

Up $335,021 (+51%) from 2021

Net Assets

Up

$358,713

Up $143,248 (+66%) from 2021

Liabilities

Up

$635,393

Up $191,773 (+43%) from 2021

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin94th percentile

Revenue

Up

$497,144

Up $40,475 (+8.9%) from 2021

Expenses

Down

$198,538

Down $297,625 (-60%) from 2021

Net Income

Up

$298,606

Up $338,100 (+856%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$1.0M$500K$0-$500KAssets 2012: $652,603Liabilities 2012: $261,237Net Assets 2012: $391,3662012Assets 2013: $765,010Liabilities 2013: $293,131Net Assets 2013: $471,8792013Assets 2014: $846,227Liabilities 2014: $359,953Net Assets 2014: $486,2742014Assets 2015: $797,983Liabilities 2015: $363,489Net Assets 2015: $434,4942015Assets 2016: $651,409Liabilities 2016: $118,429Net Assets 2016: $532,9802016Assets 2017: $688,411Liabilities 2017: $362,659Net Assets 2017: $325,7522017Assets 2018: $658,106Liabilities 2018: $249,958Net Assets 2018: $408,1482018Assets 2020: $696,164Liabilities 2020: $441,426Net Assets 2020: $02020Assets 2021: $659,085Liabilities 2021: $443,620Net Assets 2021: $215,4652021Assets 2022: $994,106Liabilities 2022: $635,393Net Assets 2022: $358,7132022Assets 2023: $986,041Liabilities 2023: $636,996Net Assets 2023: $349,0452023Assets 2024: $48,750Liabilities 2024: $430,217Net Assets 2024: -$381,4672024

Highlighted filing

2022

Assets$994,106
Liabilities$635,393
Net Assets$358,713
Open 2022 Filing

Operations Trend

Revenue Growth45th percentile

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

$1.0M$500K$0-$500KExpenses 2012: $655,9972012Revenue 2013: $726,665Expenses 2013: $698,454Net Income 2013: $28,2112013Revenue 2014: $692,682Expenses 2014: $656,550Net Income 2014: $36,1322014Revenue 2015: $682,199Expenses 2015: $693,955Net Income 2015: -$11,7562015Revenue 2016: $758,400Expenses 2016: $659,914Net Income 2016: $98,4862016Revenue 2017: $661,043Expenses 2017: $711,413Net Income 2017: -$50,3702017Revenue 2018: $536,512Expenses 2018: $541,577Net Income 2018: -$5,0652018Revenue 2020: $239,216Expenses 2020: $354,571Net Income 2020: -$115,3552020Revenue 2021: $456,669Expenses 2021: $496,163Net Income 2021: -$39,4942021Revenue 2022: $497,144Expenses 2022: $198,538Net Income 2022: $298,6062022Revenue 2023: $433,572Expenses 2023: $418,499Net Income 2023: $15,0732023Revenue 2024: $101,539Expenses 2024: $69,317Net Income 2024: $32,2222024

Highlighted filing

2022

Revenue$497,144
Expenses$198,538
Net Income$298,606
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 17, 2024
Return Version
2022v5.0
Gross Receipts
$975,937
Mission and Program Overview

Mission

To provide assistance and services to veterans and their families and promote community development through youth activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$612,000$942,800▲ $330,800
Rtn Earn Endowment Incm Other Fnds$215,465$358,713▲ $143,248
Inventories for Sale or Use$17,637$25,142▲ $7,505
Intangible Assets$19,610$23,210▲ $3,600
Cash and Non-Interest-Bearing Accounts$9,838$2,954▼ $6,884
Total Assets$659,085$994,106▲ $335,021
Liabilities
Mortgage Notes Payable Secured by Investment Property$390,035$386,055▼ $3,980
Other Liabilities-$147,838-
Unsecured Notes Loans Payable$53,585$54,200▲ $615
Accounts Payable and Accrued Expenses-$47,300-
Total Liabilities$443,620$635,393▲ $191,773
Net Assets / Fund Balance
Total Net Assets Fund Balance$215,465$358,713▲ $143,248
Total Liabilities and Net Assets / Fund Balance$659,085$994,106▲ $335,021

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$332,700--
Land$609,800--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Howard GallegosPresident, Board of Trustees
Cristie Nixon2nd Vice Commander/Acting Club Manager
Ramona HarrisPost Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$15,939
Program Service Revenue
$400,572
Investment Income
$0
Other Revenue
$80,633
All Other Contributions
$6,000
Change in Net Assets
$298,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$150,094
Other Expenses$48,444
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$150,094-$150,094
Fees for Services Accounting-$14,334-$14,334
Office Expenses$400$10,040-$10,440
Insurance-$9,400-$9,400
Other Expenses$400$3,800-$3,800
Conferences and Meetings-$1,500-$1,500
Total Functional Expenses$1,020$197,518$0$198,538
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$246,188
Gaming Direct Expenses$234,468
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Shane JorgensonFormer CommanderProfits to Post from Pool TablesNo$500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Small Business Administration Loan$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

“This document was prepared by the Trustee at Large and reviewed by the Post Commander and President of the Board of Trustees.”

Part VI, Line 15B

“Employee wages determined by the Board of Trustees.”

Part VI, Line 19

“Constitution and bylaws are available to all members.”

Part VI, Line 2

“Shane Jurgensen was trustee at large and owns the company which provides pool tables for the social quarters. The units are provided rent free and the post receives a larger portion of proceeds than his normal customers.”

Part VI, Line 5

“In November 2022, the Commander, Finance Officer and 2nd Vice Commander/Acting Business Manager were dismissed by the membership. The ensuing audit revealed missing funds, mismanaged funds, missing records and receipts and lack of accountability.”

Part VI, Line 6

“Post 49 is operated under a Constitution and Bylaws with membership holding the power to elect our officers. Decisions on club operations are relegated to a Board of Trustees made up of Post Commander, Trustee at Large, District Executive Committeeman, and two members of Past Commander's Club.”

Part VI, Line 7A

“Members elect officers which have power and procedure to fill vacancies on the board.”

Part VI, Line 9

“Christie Nixon was expelled from the post for violation of bylaws.”

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
85-0196051
Phone
5052964224
Address
11005 CENTRAL NE, ALBUQUERUQE, NM 87123

Signing Officer

Name
Scott Hughes
Title
Finance Officer
Phone
5052964224
Signed
2024-11-17

Organization Details

Principal Officer
Howard Gallegos
Formed
1958
Legal Domicile
Nm
Voting Board Members
10
Independent Board Members
10
Employees
10
Volunteers
25
Supplemental Narrative

Additional Explanations

Part III, Line 4D

“Vending Sales”

Part XI, Line 9

“In November 2022, the Commander, Finance Officer and 2nd Vice Commander/Acting Business Manager were dismissed by the membership. The ensuing audit revealed missing funds, mismanaged funds, missing records and receipts and lack of accountability.”

Raw XML Appendix391 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/OtherExpensesGrp/Desc2Kitchen Expenses
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation is approved by the board of trustees.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1Vice Commander Cristie Nixon was paid $600 per month in lieu of salary for duties as acting General Manager.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 6a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Shane Jorgenson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Former Commander
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Profits to Post from Pool Tables
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Shane is the son of a current Board member Bruce Jorgenson, District Executvieman for Post.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Shane Jorgenson
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Vending Sales
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This document was prepared by the Trustee at Large and reviewed by the Post Commander and President of the Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Employee wages determined by the Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Constitution and bylaws are available to all members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Shane Jurgensen was trustee at large and owns the company which provides pool tables for the social quarters. The units are provided rent free and the post receives a larger portion of proceeds than his normal customers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5In November 2022, the Commander, Finance Officer and 2nd Vice Commander/Acting Business Manager were dismissed by the membership. The ensuing audit revealed missing funds, mismanaged funds, missing records and receipts and lack of accountability.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Post 49 is operated under a Constitution and Bylaws with membership holding the power to elect our officers. Decisions on club operations are relegated to a Board of Trustees made up of Post Commander, Trustee at Large, District Executive Committeeman, and two members of Past Commander's Club.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Members elect officers which have power and procedure to fill vacancies on the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Christie Nixon was expelled from the post for violation of bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9In November 2022, the Commander, Finance Officer and 2nd Vice Commander/Acting Business Manager were dismissed by the membership. The ensuing audit revealed missing funds, mismanaged funds, missing records and receipts and lack of accountability.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0659085
IRS990/TotalAssetsEOYAmt0994106
IRS990/TotalAssetsGrp/BOYAmt0659085
IRS990/TotalAssetsGrp/EOYAmt0994106
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015939
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197518
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01020
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198538
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0443620
IRS990/TotalLiabilitiesEOYAmt0635393
IRS990/TotalLiabilitiesGrp/BOYAmt0443620
IRS990/TotalLiabilitiesGrp/EOYAmt0635393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215465
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0358713
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0400572
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0400572
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0497144
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0659085
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0994106
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt053585
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt054200
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011005 Central Ave NE
IRS990/USAddress/CityNm0Albuquerque
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087123
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0Officers of corporation were unaware of electronic filing requirement, paperwork has been done and ready to file for years.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Hughes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum05052964224
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0850196051
ReturnHeader/Filer/PhoneNum05052964224
ReturnHeader/Filer/USAddress/AddressLine1Txt011005 CENTRAL NE
ReturnHeader/Filer/USAddress/CityNm0ALBUQUERUQE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087123
ReturnHeader/ReturnTs02024-11-18T11:59:54Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$994,106
Liabilities
$635,393
Net assets
$358,713
Revenue
$497,144
Expenses
$198,538
Net income
$298,606
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.49$4.30$3.81$1.02$0.69$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.86$6.37$3.49$4.34$4.18$0.15
2022Detailed filing. Detailed filing data is available for this year.$9.94$6.35$3.59$4.97$1.99$2.99
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.59$4.44$2.15$4.57$4.96$0.39
2020Summary only. Only limited summary data is available for this year.$6.96$4.41$0.00$2.39$3.55$1.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.58$2.50$4.08$5.37$5.42$0.05
2017Detailed filing. Detailed filing data is available for this year.$6.88$3.63$3.26$6.61$7.11$0.50
2016Detailed filing. Detailed filing data is available for this year.$6.51$1.18$5.33$7.58$6.60$0.98
2015Detailed filing. Detailed filing data is available for this year.$7.98$3.63$4.34$6.82$6.94$0.12
2014Detailed filing. Detailed filing data is available for this year.$8.46$3.60$4.86$6.93$6.57$0.36
2013Detailed filing. Detailed filing data is available for this year.$7.65$2.93$4.72$7.27$6.98$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$2.61$3.91$6.56