Civic Intelligence

American Legion

990 • Fiscal year 2017 • EIN 86-0097246

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

PO Box 125Glendale, AZ 85311

(623) 937-3411

Siviq Scores

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

Liabilities / Assets

85th percentile

0.26x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

96th percentile

2.12x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

3rd percentile

-114%

Higher net margin than 3% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-8.3%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

5th percentile

-49%

Faster revenue growth than 5% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$659,739

Down $59,890 (-8.3%) from 2016

Net Assets

Down

$487,160

Down $48,306 (-9.0%) from 2016

Liabilities

Down

$172,579

Down $11,584 (-6.3%) from 2016

Revenue

Down

$81,330

Down $79,519 (-49%) from 2016

Expenses

Down

$173,800

Down $18,871 (-9.8%) from 2016

Net Income

Down

-$92,470

Down $60,648 (-191%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $861,509Liabilities 2012: $142,000Net Assets 2012: $719,5092012Assets 2013: $839,900Liabilities 2013: $201,388Net Assets 2013: $638,5122013Assets 2014: $794,752Liabilities 2014: $196,742Net Assets 2014: $598,0102014Assets 2016: $719,629Liabilities 2016: $184,163Net Assets 2016: $535,4662016Assets 2017: $659,739Liabilities 2017: $172,579Net Assets 2017: $487,1602017Assets 2018: $647,448Liabilities 2018: $167,479Net Assets 2018: $479,9692018Assets 2019: $599,223Liabilities 2019: $160,086Net Assets 2019: $439,1372019Assets 2020: $564,525Liabilities 2020: $152,283Net Assets 2020: $412,2422020Assets 2021: $555,317Liabilities 2021: $143,928Net Assets 2021: $411,3892021Assets 2022: $580,232Liabilities 2022: $135,069Net Assets 2022: $445,1632022Assets 2023: $534,622Liabilities 2023: $126,435Net Assets 2023: $408,1872023Assets 2024: $510,451Liabilities 2024: $114,887Net Assets 2024: $395,5642024

Highlighted filing

2017

Assets$659,739
Liabilities$172,579
Net Assets$487,160

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $193,687Expenses 2012: $212,846Net Income 2012: -$19,1592012Revenue 2013: $105,603Expenses 2013: $197,530Net Income 2013: -$91,9272013Revenue 2014: $97,819Expenses 2014: $138,321Net Income 2014: -$40,5022014Revenue 2016: $160,849Expenses 2016: $192,671Net Income 2016: -$31,8222016Revenue 2017: $81,330Expenses 2017: $173,800Net Income 2017: -$92,4702017Revenue 2018: $159,618Expenses 2018: $166,809Net Income 2018: -$7,1912018Revenue 2019: $112,064Expenses 2019: $152,896Net Income 2019: -$40,8322019Revenue 2020: $82,472Expenses 2020: $109,367Net Income 2020: -$26,8952020Revenue 2021: $114,592Expenses 2021: $115,445Net Income 2021: -$8532021Revenue 2022: $295,826Expenses 2022: $260,984Net Income 2022: $34,8422022Revenue 2023: $251,701Expenses 2023: $274,743Net Income 2023: -$23,0422023Revenue 2024: $356,816Expenses 2024: $369,439Net Income 2024: -$12,6232024

Highlighted filing

2017

Revenue$81,330
Expenses$173,800
Net Income-$92,470
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,155,130
Mission and Program Overview

Mission

Provide support to veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$604,175$571,698▼ $32,477
Cash and Non-Interest-Bearing Accounts$98,168$72,914▼ $25,254
Inventories for Sale or Use$10,219$9,757▼ $462
Intangible Assets$5,466$3,769▼ $1,697
Prepaid Expenses and Deferred Charges$1,601$1,601→ $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-
Total Assets$719,629$659,739▼ $59,890
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$179,312$172,579▼ $6,733
Accounts Payable and Accrued Expenses$4,851--
Total Liabilities$184,163$172,579▼ $11,584
Net Assets / Fund Balance
Unrestricted Net Assets$535,466$487,160▼ $48,306
Total Net Assets Fund Balance$535,466$487,160▼ $48,306
Total Liabilities and Net Assets / Fund Balance$719,629$659,739▼ $59,890

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,209,723-$1,209,723
Equipment$219,382-$219,382
Land$127,186-$127,186
Other Land Buildings$-1,036,672$1,131,240$94,568
Leasehold Improvements$52,079-$52,079
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom JunkCommander
Rollin KohrsFinance Directo
Gerald WilliamsJudge Advocate
Dee HoisingtonJunior Vice
Ed HillService Officer
Dave CoatesSr V. Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$35,177
Program Service Revenue
$26,379
Investment Income
$663
Other Revenue
$19,111
All Other Contributions
$35,177
Change in Net Assets
$-92,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,706
Grants and Similar Amounts Paid$14,195
Salaries, Compensation, and Employee Benefits$10,804
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$32,118$8,029-$40,147
Occupancy$28,749$8,962-$37,711
Benefits to Members$27,095--$27,095
Grants to Domestic Orgs$14,195--$14,195
Other Salaries and Wages-$9,789-$9,789
Insurance$7,474$1,868-$9,342
Interest$4,173$1,043-$5,216
Other Expenses$1,420$1,223-$2,643
Fees for Services Accounting$2,028$507-$2,535
Conferences and Meetings$2,442--$2,442
All Other Expenses$1,490$176-$1,666
Payroll Taxes-$1,015-$1,015
Total Functional Expenses$128,862$44,938$0$173,800
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$767,702
Gaming Direct Expenses$754,017
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
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

Reviewed by the Finance Director and Commander

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Post 0029
EIN
86-0097246
Phone
6239373411
Address
PO BOX 125, GLENDALE, AZ 85311

Signing Officer

Name
Robert Hicks
Title
Commander
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1934
Legal Domicile
Az
Voting Board Members
25
Independent Board Members
0
Employees
0

Preparer

Firm
CPA On-Call LLC
Address
9516 W Peoria Ave Ste 3, Peoria, AZ 85345
Preparer
Carolyn Clark
Phone
6238256590
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IRS990/Form990PartVIISectionAGrp/TitleTxt2JUDGE ADVOCATE
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE DIRECTO
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01209723
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01209723
IRS990ScheduleD/EquipmentGrp/BookValueAmt0219382
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0219382
IRS990ScheduleD/LandGrp/BookValueAmt0127186
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0127186
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt052079
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052079
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01131240
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt094568
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0571698
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IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0502026
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0502026
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0754017
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0767702
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0767702
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013685
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0201443
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0201443
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt050548
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt050548
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
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IRS990ScheduleG/GamingOwnFacilityPct01.00000
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IRS990ScheduleG/IndividualWithBooksNm0ROLLIN KOHRS
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IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by the Finance Director and Commander
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0128862
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IRS990/TotalLiabilitiesGrp/EOYAmt0172579
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt049301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081330
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-3148
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0659739
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0535466
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0487160
IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0www.azlegionpost29.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT HICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER

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