Civic Intelligence

American Legion Post 117

990 • Fiscal year 2014 • EIN 85-6016534

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

2800 West GrandClovis, NM 88101

(575) 763-4030

Siviq Scores

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

Liabilities / Assets

100th percentile

1.11x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.47x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

55th percentile

3.2%

Higher net margin than 55% 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

89th percentile

15%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

97th percentile

226%

Faster revenue growth than 97% of similar nonprofits.

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

Assets

Up

$277,836

Up $35,485 (+15%) from 2013

Net Assets

Up

-$30,390

Up $10,009 (+25%) from 2013

Liabilities

Up

$308,226

Up $25,476 (+9.0%) from 2013

Revenue

Up

$654,551

Up $454,001 (+226%) from 2013

Expenses

Up

$633,620

Up $417,005 (+193%) from 2013

Net Income

Up

$20,931

Up $36,996 (+230%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2008: $302,482Liabilities 2008: $278,225Net Assets 2008: $24,2572008Assets 2009: $295,059Liabilities 2009: $247,573Net Assets 2009: $47,4862009Assets 2010: $305,907Liabilities 2010: $233,987Net Assets 2010: $71,9202010Assets 2011: $312,882Liabilities 2011: $238,209Net Assets 2011: $74,6732011Assets 2012: $256,584Liabilities 2012: $232,684Net Assets 2012: $23,9002012Assets 2013: $242,351Liabilities 2013: $282,750Net Assets 2013: -$40,3992013Assets 2014: $277,836Liabilities 2014: $308,226Net Assets 2014: -$30,3902014Assets 2015: $287,145Liabilities 2015: $260,518Net Assets 2015: $26,6272015Assets 2016: $291,820Liabilities 2016: $262,727Net Assets 2016: $29,0932016Assets 2017: $292,278Liabilities 2017: $243,106Net Assets 2017: $49,1722017Assets 2018: $323,714Liabilities 2018: $233,242Net Assets 2018: $90,4722018Assets 2019: $310,030Liabilities 2019: $221,637Net Assets 2019: $88,3932019Assets 2020: $201,142Liabilities 2020: $156,047Net Assets 2020: $45,0952020Assets 2021: $235,874Liabilities 2021: $157,361Net Assets 2021: $78,5132021Assets 2022: $264,132Liabilities 2022: $182,625Net Assets 2022: $81,5072022Assets 2023: $248,782Liabilities 2023: $188,803Net Assets 2023: $59,9792023Assets 2024: $237,208Liabilities 2024: $188,499Net Assets 2024: $48,7092024

Highlighted filing

2014

Assets$277,836
Liabilities$308,226
Net Assets-$30,390

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2008: $172,019Expenses 2008: $177,334Net Income 2008: -$5,3152008Revenue 2009: $566,566Expenses 2009: $543,337Net Income 2009: $23,2292009Revenue 2010: $615,374Expenses 2010: $590,940Net Income 2010: $24,4342010Revenue 2011: $598,987Expenses 2011: $596,235Net Income 2011: $2,7522011Expenses 2012: $528,3942012Revenue 2013: $200,550Expenses 2013: $216,615Net Income 2013: -$16,0652013Revenue 2014: $654,551Expenses 2014: $633,620Net Income 2014: $20,9312014Revenue 2015: $1,105,665Expenses 2015: $1,109,511Net Income 2015: -$3,8462015Revenue 2016: $775,489Expenses 2016: $773,113Net Income 2016: $2,3762016Revenue 2017: $799,205Expenses 2017: $779,126Net Income 2017: $20,0792017Revenue 2018: $1,126,041Expenses 2018: $1,084,741Net Income 2018: $41,3002018Revenue 2019: $1,498,230Expenses 2019: $1,500,309Net Income 2019: -$2,0792019Revenue 2020: $416,586Expenses 2020: $446,497Net Income 2020: -$29,9112020Revenue 2021: $1,801,640Expenses 2021: $1,774,221Net Income 2021: $27,4192021Revenue 2022: $2,224,532Expenses 2022: $2,221,538Net Income 2022: $2,9942022Revenue 2023: $183,309Expenses 2023: $204,837Net Income 2023: -$21,5282023Revenue 2024: $189,996Expenses 2024: $201,266Net Income 2024: -$11,2702024

Highlighted filing

2014

Revenue$654,551
Expenses$633,620
Net Income$20,931
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$654,551
Mission and Program Overview

Mission

Provide services to veterans and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$222,906$211,984▼ $10,922
Cash and Non-Interest-Bearing Accounts$16,732$63,139▲ $46,407
Pledges and Grants Receivable$2,713$2,713→ $0
Total Assets$242,351$277,836▲ $35,485
Liabilities
Other Liabilities$256,475$281,076▲ $24,601
Accounts Payable and Accrued Expenses$26,275$27,150▲ $875
Total Liabilities$282,750$308,226▲ $25,476
Net Assets / Fund Balance
Unrestricted Net Assets$-40,399$-30,390▲ $10,009
Total Net Assets Fund Balance$-40,399$-30,390▲ $10,009
Total Liabilities and Net Assets / Fund Balance$242,351$277,836▲ $35,485
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug Hunter2nd Vice COM
Steve HansonChaplin
David BlackmonCommander
Johnny WashingtonExecutive of
Dewey PattonFinance Offi
Milton MitchellFirst Vice C
Harris CampbellJudge Advoca
James SchoeffelService Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$1,495
Program Service Revenue
$47,583
Investment Income
$0
Other Revenue
$605,473
Change in Net Assets
$20,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$572,220
Salaries, Compensation, and Employee Benefits$61,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,400--$61,400
All Other Expenses$41,030--$41,030
Occupancy$36,918--$36,918
Other Expenses$21,341--$21,341
Depreciation Depletion$10,922--$10,922
Fees for Services Accounting$9,150--$9,150
Interest$2,835--$2,835
Fees for Services Other$2,048--$2,048
Fees for Services Management$1,765--$1,765
Office Expenses$765--$765
Advertising$100--$100
Total Functional Expenses$633,620$0$0$633,620
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Heritage Bank Mortgage$215,527
Transfers$50,000
N/p Ahb 5004$10,223
N/p Gaming$2,713
Machine Loan$2,613
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 117
EIN
85-6016534
Address
2800 WEST GRAND, CLOVIS, NM 88101

Signing Officer

Name
David Blackmon
Title
Commander
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Blackmon
Formed
1967
Legal Domicile
Nm
Voting Board Members
149
Independent Board Members
149
Employees
11

Preparer

Firm
Fwb Company
Address
818 PARKLAND DR, CLOVIS, NM 88101-4431
Preparer
Tracy Belcher CPA
Phone
5757623897
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide services to veterans and their families

Form 990, Part XI, Line 9

Book / tax depreciation difference -10,922

Raw XML Appendix314 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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ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID BLACKMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 117
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JACKSON
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0856016534
ReturnHeader/Filer/USAddress/AddressLine1Txt02800 WEST GRAND
ReturnHeader/Filer/USAddress/CityNm0CLOVIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd088101
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274844072
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FWB COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0818 PARKLAND DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLOVIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0881014431
ReturnHeader/PreparerPersonGrp/PhoneNum05757623897
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACY BELCHER CPA
ReturnHeader/ReturnTs02015-11-16T19:29:53-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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.$0.24$0.19$0.05$0.19$0.20$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.19$0.06$0.18$0.20$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.18$0.08$2.22$2.22$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.24$0.16$0.08$1.80$1.77$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.20$0.16$0.05$0.42$0.45$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.22$0.09$1.50$1.50$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.23$0.09$1.13$1.08$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.24$0.05$0.80$0.78$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.26$0.03$0.78$0.77$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.26$0.03$1.11$1.11$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.31$0.03$0.65$0.63$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.28$0.04$0.20$0.22$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.23$0.02$0.53
2011Summary only. Only limited summary data is available for this year.$0.31$0.24$0.07$0.60$0.60$0.00
2010Summary only. Only limited summary data is available for this year.$0.31$0.23$0.07$0.62$0.59$0.02
2009Summary only. Only limited summary data is available for this year.$0.30$0.25$0.05$0.57$0.54$0.02
2008Summary only. Only limited summary data is available for this year.$0.30$0.28$0.02$0.17$0.18$0.01