Civic Intelligence

American Legion Post 44

990 • Fiscal year 2019 • EIN 86-0088687

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

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

80th percentile

0.08x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

82nd percentile

0.18x

Higher debt load relative to revenue than 82% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Net Margin

28th percentile

-4.2%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Asset Growth

50th percentile

1.2%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

12th percentile

-23%

Faster revenue growth than 12% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$590,850

Up $7,278 (+1.2%) from 2018

Net Assets

Down

$541,038

Down $11,621 (-2.1%) from 2018

Liabilities

Up

$49,812

Up $18,899 (+61%) from 2018

Revenue

Down

$279,383

Down $82,334 (-23%) from 2018

Expenses

Down

$291,004

Down $103,119 (-26%) from 2018

Net Income

Up

-$11,621

Up $20,785 (+64%) from 2018

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

2019

Assets$590,850
Liabilities$49,812
Net Assets$541,038

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

2019

Revenue$279,383
Expenses$291,004
Net Income-$11,621
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$597,600
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$552,659$541,038▼ $11,621
Land, Buildings, and Equipment, Net$527,142$525,907▼ $1,235
Cash and Non-Interest-Bearing Accounts$49,576$58,089▲ $8,513
Loans From Officers Directors$12,500$10,000▼ $2,500
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$583,572$590,850▲ $7,278
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$18,413$32,312▲ $13,899
Other Liabilities-$7,500-
Total Liabilities$30,913$49,812▲ $18,899
Net Assets / Fund Balance
Total Net Assets Fund Balance$552,659$541,038▼ $11,621
Total Liabilities and Net Assets / Fund Balance$583,572$590,850▲ $7,278

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$243,585$136,291$379,876
Land$190,000-$190,000
Equipment$71,289$60,291$131,580
Leasehold Improvements$21,033-$21,033
Compensation and Service Providers

Board Members and Trustees

NameTitle
Billy EstesTrustee
Keith ThomasTrustee
Ron IhsenTrustee
Rodger WellsAdjutant
Billy MartinChaplain
John OrendorffCommander
Ed KeletyExec Committee
Rodger WellsExec Committee
Forest WrightExecutive Comm
Mike HatounianExecutive Comm
Barry MacMurrayFinance Officer
Nicole MorrisHistorian
Randy ThomasJr Vice Command
Mike RagoleSr Vice Command
Michael SheridanSrgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$39,325
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$240,058
All Other Contributions
$24,630
Change in Net Assets
$-11,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,457
Salaries, Compensation, and Employee Benefits$131,883
Grants and Similar Amounts Paid$4,664
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,902--$122,902
Occupancy$45,638$8,054-$53,692
Fees for Services Other$15,500--$15,500
Depreciation Depletion$12,707$2,242-$14,949
Payroll Taxes$8,981--$8,981
Fees for Services Accounting$6,452$1,139-$7,591
All Other Expenses$6,416$1,041-$7,457
Grants to Domestic Individuals$4,664--$4,664
Insurance$3,028$534-$3,562
Office Expenses$2,843$502-$3,345
Travel$2,757$486-$3,243
Information Technology$2,428$428-$2,856
Other Expenses$2,243$396-$2,639
Advertising$1,189--$1,189
Total Functional Expenses$275,289$15,715$0$291,004
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$193,368
Gaming Direct Expenses$172,690
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$10,000▼ $2,500
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loans from Members$7,500
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 35% controlled entity
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
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
David G Keith
Title
Finance Officer
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David G Keith
Formed
1937
Legal Domicile
Az
Voting Board Members
12
Independent Board Members
0
Employees
24
Volunteers
59

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/InsuranceGrp/TotalAmt03562
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06854
IRS990/InventoriesForSaleOrUseGrp/EOYAmt06854
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt01
IRS990/LandBldgEquipAccumDeprecAmt0196582
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0527142
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0525907
IRS990/LandBldgEquipCostOrOtherBssAmt0722489
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt012500
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt010000
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt014695
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/NetAssetsOrFundBalancesBOYAmt0552659
IRS990/NetAssetsOrFundBalancesEOYAmt0541038
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt020678
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt020678
IRS990/NetIncomeOrLossGrp/ExclusionAmt0219380
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0219380
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08054
IRS990/OccupancyGrp/ProgramServicesAmt045638
IRS990/OccupancyGrp/TotalAmt053692
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0502
IRS990/OfficeExpensesGrp/ProgramServicesAmt02843
IRS990/OfficeExpensesGrp/TotalAmt03345
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Music/Decorations
IRS990/OtherExpensesGrp/Desc1Credit Card Fees
IRS990/OtherExpensesGrp/Desc2Janitorial
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0893
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1396
IRS990/OtherExpensesGrp/ProgramServicesAmt024208
IRS990/OtherExpensesGrp/ProgramServicesAmt18271
IRS990/OtherExpensesGrp/ProgramServicesAmt25062
IRS990/OtherExpensesGrp/ProgramServicesAmt32243
IRS990/OtherExpensesGrp/TotalAmt024208
IRS990/OtherExpensesGrp/TotalAmt18271
IRS990/OtherExpensesGrp/TotalAmt25955
IRS990/OtherExpensesGrp/TotalAmt32639
IRS990/OtherLiabilitiesGrp/EOYAmt07500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0122902
IRS990/OtherSalariesAndWagesGrp/TotalAmt0122902
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt08981
IRS990/PayrollTaxesGrp/TotalAmt08981
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0David G Keith
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt073613
IRS990/PYGrantsAndSimilarPaidAmt03318
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0147873
IRS990/PYOtherRevenueAmt0313810
IRS990/PYRevenuesLessExpensesAmt069749
IRS990/PYSalariesCompEmpBnftPaidAmt0166483
IRS990/PYTotalExpensesAmt0317674
IRS990/PYTotalRevenueAmt0387423
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-11621
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0552659
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0541038
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0243585
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0136291
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0379876
IRS990ScheduleD/EquipmentGrp/BookValueAmt071289
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060291
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0131580
IRS990ScheduleD/LandGrp/BookValueAmt0190000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0190000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt021033
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021033
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Loans from Members
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0525907
IRS990ScheduleD/TotalLiabilityAmt07500
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt080802
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt042241
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt04761
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0127804
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0172690
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0126247
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt054262
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt012859
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0193368
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt020678
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014886
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt010556
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt04330
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/IndividualWithBooksNm0David Keith
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt07145 E SECOND STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Scottsdale
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ

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