Civic Intelligence

Pablo J Cortez Post 26 American Legion Department of Arizona

990 • Fiscal year 2018 • EIN 86-6038143

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 29, 2018

505 W 2nd AveMesa, AZ 85210

(480) 964-8792

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

9th percentile

-30%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

85th percentile

$5,615

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

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

Asset Growth

2nd percentile

-25%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

10th percentile

-26%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Down

$150,673

Down $49,756 (-25%) from 2017

Net Assets

Down

$148,653

Down $48,862 (-25%) from 2017

Liabilities

Down

$2,020

Down $894 (-31%) from 2017

Revenue

Down

$160,524

Down $57,251 (-26%) from 2017

Expenses

Up

$209,386

Up $18,693 (+9.8%) from 2017

Net Income

Down

-$48,862

Down $75,944 (-280%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $234,698Liabilities 2011: $15,445Net Assets 2011: $219,2532011Assets 2012: $233,097Liabilities 2012: $6,120Net Assets 2012: $226,9772012Assets 2013: $187,443Liabilities 2013: $7,051Net Assets 2013: $180,3922013Assets 2014: $181,541Liabilities 2014: $3,531Net Assets 2014: $178,0102014Assets 2015: $187,982Liabilities 2015: $2,725Net Assets 2015: $185,2572015Assets 2016: $173,326Liabilities 2016: $2,893Net Assets 2016: $170,4332016Assets 2017: $200,429Liabilities 2017: $2,914Net Assets 2017: $197,5152017Assets 2018: $150,673Liabilities 2018: $2,020Net Assets 2018: $148,6532018Assets 2019: $153,497Liabilities 2019: $2,068Net Assets 2019: $151,4292019Assets 2020: $155,060Liabilities 2020: $153Net Assets 2020: $154,9072020Assets 2021: $264,745Liabilities 2021: $2,139Net Assets 2021: $262,6062021Assets 2022: $399,097Liabilities 2022: $1,171Net Assets 2022: $397,9262022Assets 2023: $499,985Liabilities 2023: $590Net Assets 2023: $499,3952023Assets 2024: $595,853Liabilities 2024: $597Net Assets 2024: $595,2562024

Highlighted filing

2018

Assets$150,673
Liabilities$2,020
Net Assets$148,653

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $322,359Expenses 2011: $323,477Net Income 2011: -$1,1182011Revenue 2012: $318,979Expenses 2012: $311,255Net Income 2012: $7,7242012Revenue 2013: $300,973Expenses 2013: $347,558Net Income 2013: -$46,5852013Revenue 2014: $255,102Expenses 2014: $257,484Net Income 2014: -$2,3822014Revenue 2015: $236,483Expenses 2015: $229,236Net Income 2015: $7,2472015Revenue 2016: $188,141Expenses 2016: $202,965Net Income 2016: -$14,8242016Revenue 2017: $217,775Expenses 2017: $190,693Net Income 2017: $27,0822017Revenue 2018: $160,524Expenses 2018: $209,386Net Income 2018: -$48,8622018Revenue 2019: $206,951Expenses 2019: $204,176Net Income 2019: $2,7752019Revenue 2020: $197,314Expenses 2020: $193,836Net Income 2020: $3,4782020Revenue 2021: $301,672Expenses 2021: $193,973Net Income 2021: $107,6992021Revenue 2022: $374,604Expenses 2022: $239,284Net Income 2022: $135,3202022Revenue 2023: $387,014Expenses 2023: $285,545Net Income 2023: $101,4692023Revenue 2024: $374,744Expenses 2024: $278,883Net Income 2024: $95,8612024

Highlighted filing

2018

Revenue$160,524
Expenses$209,386
Net Income-$48,862
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 29, 2018
Return Version
2017v2.2
Gross Receipts
$646,108
Mission and Program Overview

Mission

To uphold and defend the constitution of the united states; to maintain law and order; to foster and perpetuate americanism; to preserve the memories and incidents of our associations in war.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$126,381$123,200▼ $3,181
Cash and Non-Interest-Bearing Accounts$63,785$17,210▼ $46,575
Inventories for Sale or Use$9,158$9,158→ $0
Total Assets$200,429$150,673▼ $49,756
Other Assets Total$1,105$1,105→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,914$2,020▼ $894
Total Liabilities$2,914$2,020▼ $894
Net Assets / Fund Balance
Unrestricted Net Assets$197,515$148,653▼ $48,862
Total Net Assets Fund Balance$197,515$148,653▼ $48,862
Total Liabilities and Net Assets / Fund Balance$200,429$150,673▼ $49,756

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$748,460$748,460
Equipment-$127,247$127,247
Land$123,200-$123,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gerald BransonCommanderFT$5,615$5,615

Board Members and Trustees

NameTitle
James ArmstrongJr Vice CDR
John W JonesSr Vice CDR
Revenue and Support

Revenue Composition

Contributions and Grants
$28,197
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$132,327
All Other Contributions
$11,952
Change in Net Assets
$-48,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,565
Salaries, Compensation, and Employee Benefits$78,821
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$66,249
Occupancy---$55,148
All Other Expenses---$12,040
Payroll Taxes---$7,611
Insurance---$6,490
Payments to Affiliates---$6,485
Current Officers, Directors, Trustees, and Key Employees---$4,961
Fees for Services Legal---$3,161
Depreciation Depletion---$3,152
Office Expenses---$3,017
Other Expenses---$2,920
Fees for Services Accounting---$776
Conferences and Meetings---$220
Advertising---$35
Total Functional Expenses$0$0$0$209,386
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$454,124
Gaming Direct Expenses$418,737
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Pablo J Cortez Post 26 American Legion Department of Arizona
EIN
86-6038143
Phone
4809648792
Address
505 W 2ND AVE, MESA, AZ 85210

Signing Officer

Name
John W Jones
Title
Commander
Phone
4809648792
Signed
2018-11-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John W Jones
Formed
1935
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
19
Volunteers
100

Preparer

Firm
T Carmichael Pc
Address
421 E UNIVERSITY DR, MESA, AZ 85203
Preparer
Theresa a Carmichael
Phone
4806499550
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

There is one class of members, whose eligibility for

Pt VI, Line 6

Membership is determined by their service in the armed forces.

Pt VI, Line 7A

The general membership elects the executive board.

Pt VI, Line 7B

Decisions of the executive board that are significant in nature require approval of the general membership.

Pt VI, Line 11B

The form 990 is completed by an outside accountant. It is

Pt VI, Line 11B

Reviewed by the finance officer, then forwarded to the commander for final review and signature.

Pt VI, Line 19

Important documents are made available to the public upon request.

Form 990, Part IX, Line 24E

MISCELLANEOUS 10689.

Form 990, Part IX, Line 24E

CASH OVER/SHORT 120.

Form 990, Part IX, Line 24E

OFFICERS EXPENSE 1231.

Raw XML Appendix341 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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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT THE NATIONAL AND STATE AMERICAN LEGION
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS ONE CLASS OF MEMBERS, WHOSE ELIGIBILITY FOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS DETERMINED BY THEIR SERVICE IN THE ARMED FORCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GENERAL MEMBERSHIP ELECTS THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF THE EXECUTIVE BOARD THAT ARE SIGNIFICANT IN NATURE REQUIRE APPROVAL OF THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS COMPLETED BY AN OUTSIDE ACCOUNTANT. IT IS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED BY THE FINANCE OFFICER, THEN FORWARDED TO THE COMMANDER FOR FINAL REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IMPORTANT DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS 10689.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CASH OVER/SHORT 120.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICERS EXPENSE 1231.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990/TotalContributionsAmt028197
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209386
IRS990/TotalGrossUBIAmt0440
IRS990/TotalLiabilitiesBOYAmt02914
IRS990/TotalLiabilitiesEOYAmt02020
IRS990/TotalLiabilitiesGrp/BOYAmt02914
IRS990/TotalLiabilitiesGrp/EOYAmt02020
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0197515
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148653
IRS990/TotalReportableCompFromOrgAmt05615
IRS990/TotalRevenueGrp/ExclusionAmt035387
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt096500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0160524
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0440
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0150673
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0197515
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0148653
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0MESA
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085210
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0http://post26mesa.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN W JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum04809648792
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PABLO J CORTEZ POST 26 AMERICAN LEGION DEPARTMENT OF ARIZONA
ReturnHeader/Filer/BusinessNameControlTxt0PABL
ReturnHeader/Filer/EIN0866038143
ReturnHeader/Filer/PhoneNum04809648792
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 W 2ND AVE
ReturnHeader/Filer/USAddress/CityNm0MESA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085210
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C297F0F36EDEE21A29DEC19245333A8E23E8D11
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06B7D0E2EBB9370463AE21E3E455D7F97EDE5103F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.191.191.184
ReturnHeader/FilingSecurityInformation/IPDt02018-12-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm017:16:45
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0T CARMICHAEL PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0421 E UNIVERSITY DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085203
ReturnHeader/PreparerPersonGrp/PhoneNum04806499550
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA A CARMICHAEL
ReturnHeader/ReturnTs02018-12-11T17:16:50-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.96$0.01$5.95$3.75$2.79$0.96
2023Detailed filing. Detailed filing data is available for this year.$5.00$0.01$4.99$3.87$2.86$1.01
2022Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.98$3.75$2.39$1.35
2021Detailed filing. Detailed filing data is available for this year.$2.65$0.02$2.63$3.02$1.94$1.08
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.97$1.94$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.53$0.02$1.51$2.07$2.04$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.51$0.02$1.49$1.61$2.09$0.49
2017Summary only. Only limited summary data is available for this year.$2.00$0.03$1.98$2.18$1.91$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.03$1.70$1.88$2.03$0.15
2015Summary only. Only limited summary data is available for this year.$1.88$0.03$1.85$2.36$2.29$0.07
2014Summary only. Only limited summary data is available for this year.$1.82$0.04$1.78$2.55$2.57$0.02
2013Summary only. Only limited summary data is available for this year.$1.87$0.07$1.80$3.01$3.48$0.47
2012Summary only. Only limited summary data is available for this year.$2.33$0.06$2.27$3.19$3.11$0.08
2011Summary only. Only limited summary data is available for this year.$2.35$0.15$2.19$3.22$3.23$0.01