Civic Intelligence

American Legion Post 44

990 • Fiscal year 2018 • EIN 86-0088687

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

7145 E Second StreetScottsdale, AZ 85251

(480) 941-0130

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.09x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Net Margin

21st percentile

-9.0%

Higher net margin than 21% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Asset Growth

34th percentile

-1.4%

Faster asset growth than 34% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

7.8%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$583,572

Down $8,505 (-1.4%) from 2017

Net Assets

Down

$552,659

Down $32,406 (-5.5%) from 2017

Liabilities

Up

$30,913

Up $23,901 (+341%) from 2017

Revenue

Up

$361,717

Up $26,243 (+7.8%) from 2017

Expenses

Up

$394,123

Up $40,957 (+12%) from 2017

Net Income

Down

-$32,406

Down $14,714 (-83%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $641,271Liabilities 2011: $10,366Net Assets 2011: $630,9052011Assets 2012: $657,846Liabilities 2012: $4,133Net Assets 2012: $653,7132012Assets 2013: $649,481Liabilities 2013: $4,491Net Assets 2013: $644,9902013Assets 2014: $636,681Liabilities 2014: $8,238Net Assets 2014: $628,4432014Assets 2015: $593,444Liabilities 2015: $13,684Net Assets 2015: $579,7602015Assets 2016: $626,045Liabilities 2016: $23,288Net Assets 2016: $602,7572016Assets 2017: $592,077Liabilities 2017: $7,012Net Assets 2017: $585,0652017Assets 2018: $583,572Liabilities 2018: $30,913Net Assets 2018: $552,6592018Assets 2019: $590,850Liabilities 2019: $49,812Net Assets 2019: $541,0382019Assets 2020: $586,753Liabilities 2020: $22,541Net Assets 2020: $564,2122020Assets 2021: $609,154Liabilities 2021: $16,071Net Assets 2021: $593,0832021Assets 2022: $633,079Liabilities 2022: $10,805Net Assets 2022: $622,2742022Assets 2023: $715,963Liabilities 2023: $8,162Net Assets 2023: $707,8012023Assets 2024: $801,308Liabilities 2024: $12,154Net Assets 2024: $789,1542024

Highlighted filing

2018

Assets$583,572
Liabilities$30,913
Net Assets$552,659

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $289,083Expenses 2011: $276,104Net Income 2011: $12,9792011Revenue 2012: $340,233Expenses 2012: $317,425Net Income 2012: $22,8082012Revenue 2013: $331,804Expenses 2013: $340,527Net Income 2013: -$8,7232013Revenue 2014: $342,959Expenses 2014: $359,506Net Income 2014: -$16,5472014Revenue 2015: $352,003Expenses 2015: $400,686Net Income 2015: -$48,6832015Revenue 2016: $333,324Expenses 2016: $308,860Net Income 2016: $24,4642016Revenue 2017: $335,474Expenses 2017: $353,166Net Income 2017: -$17,6922017Revenue 2018: $361,717Expenses 2018: $394,123Net Income 2018: -$32,4062018Revenue 2019: $279,383Expenses 2019: $291,004Net Income 2019: -$11,6212019Revenue 2020: $170,355Expenses 2020: $147,181Net Income 2020: $23,1742020Revenue 2021: $189,040Expenses 2021: $160,169Net Income 2021: $28,8712021Revenue 2022: $231,706Expenses 2022: $202,515Net Income 2022: $29,1912022Revenue 2023: $278,165Expenses 2023: $192,638Net Income 2023: $85,5272023Revenue 2024: $328,292Expenses 2024: $246,939Net Income 2024: $81,3532024

Highlighted filing

2018

Revenue$361,717
Expenses$394,123
Net Income-$32,406
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$717,716
Mission and Program Overview

Mission

Patriotic veterans organization committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$585,065$552,659▼ $32,406
Land, Buildings, and Equipment, Net$542,322$527,142▼ $15,180
Cash and Non-Interest-Bearing Accounts$42,901$49,576▲ $6,675
Loans From Officers Directors-$12,500-
Inventories for Sale or Use$6,854$6,854→ $0
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$592,077$583,572▼ $8,505
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$7,012$18,413▲ $11,401
Total Liabilities$7,012$30,913▲ $23,901
Net Assets / Fund Balance
Total Net Assets Fund Balance$585,065$552,659▼ $32,406
Total Liabilities and Net Assets / Fund Balance$592,077$583,572▼ $8,505

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$239,427$126,735$366,162
Land$190,000-$190,000
Equipment$76,682$54,898$131,580
Leasehold Improvements$21,033-$21,033
Compensation and Service Providers

Board Members and Trustees

NameTitle
Billy EstesTrustee
Keith ThomasTrustee
Ron IhsenTrustee
Billy MartinChaplain
John OrendorffCommander
Ed BogonovichExec Committee
Ed SchrootExec Committee
Jack ShemerExec Committee
Sully TruesdellExec Committee
Mike HatounianExecutive Comm
Barry MacMurrayFinance Officer
Randy ThomasJr Vice Command
Forest WrightSr Vice Command
Tom ReddSrgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$78,513
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$283,204
All Other Contributions
$61,603
Change in Net Assets
$-32,406
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,768
Salaries, Compensation, and Employee Benefits$169,037
Grants and Similar Amounts Paid$3,318
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$144,691--$144,691
Occupancy$40,386$7,127-$47,513
Fees for Services Other$42,417--$42,417
Payroll Taxes$24,346--$24,346
All Other Expenses$21,424$2,294-$23,718
Depreciation Depletion$12,903$2,277-$15,180
Fees for Services Accounting$10,442$1,843-$12,285
Other Expenses$7,837$1,938-$7,837
Insurance$6,373$1,125-$7,498
Office Expenses$3,062$540-$3,602
Grants to Domestic Individuals$3,318--$3,318
Fees for Services Legal$2,406$425-$2,831
Advertising$2,148--$2,148
Information Technology$1,435$253-$1,688
Conferences and Meetings$1,566--$1,566
Travel$12$2-$14
Total Functional Expenses$376,299$17,824$0$394,123
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$176,219
Gaming Direct Expenses$158,422
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$12,500-
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the officers before being filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Conflict of interest is monitored through liability insurance policy.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Constitution and By-Laws available on website.

Filing and Contact Details

Filer

Filer Name
American Legion Post 44
EIN
86-0088687
Phone
4809410130
Address
7145 E SECOND STREET, SCOTTSDALE, AZ 85251

Signing Officer

Name
Barry MacMurray
Title
Finance Officer
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry MacMurray
Formed
1937
Legal Domicile
Az
Voting Board Members
14
Independent Board Members
0
Employees
19
Volunteers
43

Preparer

Firm
Sandra J Stevens CPA LLC
Address
7240 E Wingspan Way, Scottsdale, AZ 85255
Preparer
Sandra J Stevens CPA
Phone
4805150249
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt02
IRS990/LandBldgEquipAccumDeprecAmt0181633
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0542322
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0527142
IRS990/LandBldgEquipCostOrOtherBssAmt0708775
IRS990/LegalDomicileStateCd0AZ
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt012500
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt016910
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Patriotic veterans organization committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0585065
IRS990/NetAssetsOrFundBalancesEOYAmt0552659
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt017797
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt017797
IRS990/NetIncomeOrLossGrp/ExclusionAmt0265407
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0265407
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07127
IRS990/OccupancyGrp/ProgramServicesAmt040386
IRS990/OccupancyGrp/TotalAmt047513
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0540
IRS990/OfficeExpensesGrp/ProgramServicesAmt03062
IRS990/OfficeExpensesGrp/TotalAmt03602
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Music/Decorations
IRS990/OtherExpensesGrp/Desc1Repairs
IRS990/OtherExpensesGrp/Desc2Credit Card Fees
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01938
IRS990/OtherExpensesGrp/ProgramServicesAmt032151
IRS990/OtherExpensesGrp/ProgramServicesAmt110981
IRS990/OtherExpensesGrp/ProgramServicesAmt28401
IRS990/OtherExpensesGrp/ProgramServicesAmt37837
IRS990/OtherExpensesGrp/TotalAmt032151
IRS990/OtherExpensesGrp/TotalAmt112919
IRS990/OtherExpensesGrp/TotalAmt28401
IRS990/OtherExpensesGrp/TotalAmt37837
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0144691
IRS990/OtherSalariesAndWagesGrp/TotalAmt0144691
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt024346
IRS990/PayrollTaxesGrp/TotalAmt024346
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Barry MacMurray
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt042707
IRS990/PYGrantsAndSimilarPaidAmt0616
IRS990/PYInvestmentIncomeAmt06
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0193191
IRS990/PYOtherRevenueAmt0292761
IRS990/PYRevenuesLessExpensesAmt0-17692
IRS990/PYSalariesCompEmpBnftPaidAmt0159359
IRS990/PYTotalExpensesAmt0353166
IRS990/PYTotalRevenueAmt0335474
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-32406
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0585065
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0552659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0239427
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0126735
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0366162
IRS990ScheduleD/EquipmentGrp/BookValueAmt076682
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054898
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0131580
IRS990ScheduleD/LandGrp/BookValueAmt0190000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0190000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt021033
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021033
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0527142
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt072115
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt020773
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt016357
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0109245
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0158422
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0120529
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt036227
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt019463
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0176219
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt017797
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt02453
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt02453
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03732
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt016724
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt012992
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt030000
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt030000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0John Orendorff
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt07145 E SECOND STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Scottsdale

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.01$0.12$7.89$3.28$2.47$0.81
2023Detailed filing. Detailed filing data is available for this year.$7.16$0.08$7.08$2.78$1.93$0.86
2022Detailed filing. Detailed filing data is available for this year.$6.33$0.11$6.22$2.32$2.03$0.29
2021Detailed filing. Detailed filing data is available for this year.$6.09$0.16$5.93$1.89$1.60$0.29
2020Detailed filing. Detailed filing data is available for this year.$5.87$0.23$5.64$1.70$1.47$0.23
2019Detailed filing. Detailed filing data is available for this year.$5.91$0.50$5.41$2.79$2.91$0.12
2018Detailed filing. Detailed filing data is available for this year.$5.84$0.31$5.53$3.62$3.94$0.32
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.07$5.85$3.35$3.53$0.18
2016Detailed filing. Detailed filing data is available for this year.$6.26$0.23$6.03$3.33$3.09$0.24
2015Detailed filing. Detailed filing data is available for this year.$5.93$0.14$5.80$3.52$4.01$0.49
2014Detailed filing. Detailed filing data is available for this year.$6.37$0.08$6.28$3.43$3.60$0.17
2013Summary only. Only limited summary data is available for this year.$6.49$0.04$6.45$3.32$3.41$0.09
2012Summary only. Only limited summary data is available for this year.$6.58$0.04$6.54$3.40$3.17$0.23
2011Summary only. Only limited summary data is available for this year.$6.41$0.10$6.31$2.89$2.76$0.13