Civic Intelligence

American Legion

990 • Fiscal year 2020 • EIN 86-0097246

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 22, 2020

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

87th percentile

0.27x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

94th percentile

1.85x

Higher debt load relative to revenue than 94% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Net Margin

17th percentile

-33%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Asset Growth

22nd percentile

-5.8%

Faster asset growth than 22% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-26%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$564,525

Down $34,698 (-5.8%) from 2019

Net Assets

Down

$412,242

Down $26,895 (-6.1%) from 2019

Liabilities

Down

$152,283

Down $7,803 (-4.9%) from 2019

Revenue

Down

$82,472

Down $29,592 (-26%) from 2019

Expenses

Down

$109,367

Down $43,529 (-28%) from 2019

Net Income

Up

-$26,895

Up $13,937 (+34%) from 2019

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

2020

Assets$564,525
Liabilities$152,283
Net Assets$412,242

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

2020

Revenue$82,472
Expenses$109,367
Net Income-$26,895
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 22, 2020
Return Version
2019v5.0
Gross Receipts
$850,918
Mission and Program Overview

Mission

Provide support to veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$507,610$474,422▼ $33,188
Cash and Non-Interest-Bearing Accounts$77,429$74,759▼ $2,670
Inventories for Sale or Use$11,765$11,998▲ $233
Intangible Assets$2,419$1,745▼ $674
Prepaid Expenses and Deferred Charges-$1,601-
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$599,223$564,525▼ $34,698
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$160,086$152,282▼ $7,804
Other Liabilities-$1-
Total Liabilities$160,086$152,283▼ $7,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$439,137$412,242▼ $26,895
Total Net Assets Fund Balance$439,137$412,242▼ $26,895
Total Liabilities and Net Assets / Fund Balance$599,223$564,525▼ $34,698

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,209,723-$1,209,723
Equipment$223,215-$223,215
Land$127,186-$127,186
Other Land Buildings$-1,137,781$1,232,349$94,568
Leasehold Improvements$52,079-$52,079
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dee HoisingtonAdjutant
Dave CoatesCommander
Rollin KohrsFinance Directo
Frank MorenoJr V Commander
Gerald WilliamsJudge Advocate
Martha AldermanService Officer
Tom JunkSr V COMMANDER
Revenue and Support

Revenue Composition

Contributions and Grants
$30,501
Program Service Revenue
$18,714
Investment Income
$444
Other Revenue
$32,813
All Other Contributions
$30,501
Change in Net Assets
$-26,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,379
Grants and Similar Amounts Paid$12,572
Salaries, Compensation, and Employee Benefits$7,107
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$29,309--$29,309
Occupancy$9,717$7,907-$17,624
Depreciation Depletion$13,545$3,386-$16,931
Grants to Domestic Orgs$12,572--$12,572
Other Salaries and Wages-$6,474-$6,474
Interest$3,748$937-$4,685
Fees for Services Accounting$1,962$490-$2,452
Insurance-$2,163-$2,163
All Other Expenses$360$1,096-$1,456
Other Expenses$1,269$1,442-$1,269
Office Expenses-$1,116-$1,116
Conferences and Meetings$922--$922
Payroll Taxes-$633-$633
Total Functional Expenses$81,081$28,286$0$109,367
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$558,120
Gaming Direct Expenses$539,276
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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
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
Dave Coates
Title
Commander
Signed
2020-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Coates
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/TitleTxt0JR V COMMANDER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3JUDGE ADVOCATE
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IRS990/PYOtherRevenueAmt058038
IRS990/PYProgramServiceRevenueAmt026042
IRS990/PYRevenuesLessExpensesAmt0-40832
IRS990/PYSalariesCompEmpBnftPaidAmt09316
IRS990/PYTotalExpensesAmt0152896
IRS990/PYTotalRevenueAmt0112064
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt08737
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01209723
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01209723
IRS990ScheduleD/EquipmentGrp/BookValueAmt0223215
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0223215
IRS990ScheduleD/LandGrp/BookValueAmt0127186
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0127186
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt052079
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052079
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-1137781
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01232349
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt094568
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0474422
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0424788
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0424788
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0539276
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0558120
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0558120
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018844
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt079589
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt079589
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt034899
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt034899
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ROLLIN KOHRS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GLENDALE
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd085311
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/TotalAssetsGrp/EOYAmt0564525
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IRS990/TotalContributionsAmt030501
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt081081
IRS990/TotalFunctionalExpensesGrp/TotalAmt0109367
IRS990/TotalGrossUBIAmt08737
IRS990/TotalLiabilitiesBOYAmt0160086
IRS990/TotalLiabilitiesEOYAmt0152283
IRS990/TotalLiabilitiesGrp/BOYAmt0160086
IRS990/TotalLiabilitiesGrp/EOYAmt0152283
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0439137
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0412242
IRS990/TotalProgramServiceExpensesAmt029309
IRS990/TotalProgramServiceRevenueAmt018714
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043234
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt082472
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08737
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0599223
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564525
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 125
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IRS990/VotingMembersGoverningBodyCnt025
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.azlegionpost29.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE COATES

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