Civic Intelligence

Pablo J Cortez Post 26 American Legion Department of Arizona

990 • Fiscal year 2019 • EIN 86-6038143

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 13, 2019

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

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.01x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

42nd percentile

1.3%

Higher net margin than 42% 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

53rd percentile

1.9%

Faster asset growth than 53% of similar nonprofits.

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

Revenue Growth

82nd percentile

29%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Up

$153,497

Up $2,824 (+1.9%) from 2018

Net Assets

Up

$151,429

Up $2,776 (+1.9%) from 2018

Liabilities

Up

$2,068

Up $48 (+2.4%) from 2018

Revenue

Up

$206,951

Up $46,427 (+29%) from 2018

Expenses

Down

$204,176

Down $5,210 (-2.5%) from 2018

Net Income

Up

$2,775

Up $51,637 (+106%) from 2018

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

2019

Assets$153,497
Liabilities$2,068
Net Assets$151,429

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

2019

Revenue$206,951
Expenses$204,176
Net Income$2,775
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$721,757
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$123,200$123,200→ $0
Cash and Non-Interest-Bearing Accounts$17,210$20,034▲ $2,824
Inventories for Sale or Use$9,158$9,158→ $0
Total Assets$150,673$153,497▲ $2,824
Other Assets Total$1,105$1,105→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,020$2,068▲ $48
Total Liabilities$2,020$2,068▲ $48
Net Assets / Fund Balance
Unrestricted Net Assets$148,653$151,429▲ $2,776
Total Net Assets Fund Balance$148,653$151,429▲ $2,776
Total Liabilities and Net Assets / Fund Balance$150,673$153,497▲ $2,824

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$748,460$748,460
Equipment$0$127,247$127,247
Land$123,200-$123,200
Compensation and Service Providers

Board Members and Trustees

NameTitle
Orlo BjerkDirector
John W JonesCommander
Ignacio M RiveraSr Vice CDR
Revenue and Support

Revenue Composition

Contributions and Grants
$31,540
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$175,411
All Other Contributions
$16,374
Change in Net Assets
$2,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,722
Salaries, Compensation, and Employee Benefits$95,754
Grants and Similar Amounts Paid$2,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$87,516
Occupancy$0$0$0$38,660
Payroll Taxes$0$0$0$8,238
Insurance$0$0$0$8,117
All Other Expenses$0$0$0$7,910
Payments to Affiliates$0$0$0$7,364
Office Expenses$0$0$0$4,817
Grants to Domestic Orgs$0--$2,700
Other Expenses$0$0$0$1,889
Fees for Services Accounting$0$0$0$1,627
Fees for Services Legal$0$0$0$746
Conferences and Meetings$0$0$0$132
Advertising$0$0$0$75
Total Functional Expenses$0$0$0$204,176
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$502,724
Gaming Direct Expenses$447,911
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Ole J Bjerk
Title
Chairman
Phone
4809648792
Signed
2019-11-13
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
20
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 7141.

Form 990, Part IX, Line 24E

CASH OVER/SHORT 3.

Form 990, Part IX, Line 24E

OFFICERS EXPENSE 766.

Raw XML Appendix395 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/GrantToRelatedPersonInd0false
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IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03330 EAST MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MESA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd085213
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 7141.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CASH OVER/SHORT 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICERS EXPENSE 766.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0150673
IRS990/TotalAssetsEOYAmt0153497
IRS990/TotalAssetsGrp/BOYAmt0150673
IRS990/TotalAssetsGrp/EOYAmt0153497
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031540
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204176
IRS990/TotalGrossUBIAmt0348
IRS990/TotalLiabilitiesBOYAmt02020
IRS990/TotalLiabilitiesEOYAmt02068
IRS990/TotalLiabilitiesGrp/BOYAmt02020
IRS990/TotalLiabilitiesGrp/EOYAmt02068
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148653
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0151429
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt054813
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206951
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0348
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0150673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153497
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0148653
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0151429
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0505 W 2ND AVE
IRS990/USAddress/CityNm0MESA
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085210
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0http://post26mesa.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0OLE J BJERK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04809648792
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-13
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/AtSubmissionCreationDeviceId06B7D0E2EBB9370463AE21E3E455D7F97EDE5103F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06B7D0E2EBB9370463AE21E3E455D7F97EDE5103F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.194.154.188
ReturnHeader/FilingSecurityInformation/IPDt02019-12-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm012:01:39
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/PreparationDt02019-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA A CARMICHAEL
ReturnHeader/ReturnTs02019-12-12T12:01:45-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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