Civic Intelligence

Mathew B Juan Post 35 American Legion Department of Arizona

990 • Fiscal year 2018 • EIN 86-6038150

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 10, 2020

2240 W Chandler BlvdChandler, AZ 85224

(480) 821-0002

Siviq Scores

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

Liabilities / Assets

78th percentile

0.05x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

26th percentile

-9.8%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

26th percentile

-6.6%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

30th percentile

-12%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$268,862

Down $18,956 (-6.6%) from 2017

Net Assets

Down

$255,847

Down $22,205 (-8.0%) from 2017

Liabilities

Up

$13,015

Up $3,249 (+33%) from 2017

Revenue

Down

$225,937

Down $30,248 (-12%) from 2017

Expenses

Up

$248,142

Up $6,093 (+2.5%) from 2017

Net Income

Down

-$22,205

Down $36,341 (-257%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $246,141Liabilities 2011: $0Net Assets 2011: $246,1412011Assets 2012: $245,630Liabilities 2012: $2,333Net Assets 2012: $243,2972012Assets 2013: $234,511Liabilities 2013: $762Net Assets 2013: $233,7492013Assets 2014: $220,545Liabilities 2014: $1,000Net Assets 2014: $219,5452014Assets 2015: $248,012Liabilities 2015: $8,660Net Assets 2015: $239,3522015Assets 2016: $267,770Liabilities 2016: $3,854Net Assets 2016: $263,9162016Assets 2017: $287,818Liabilities 2017: $9,766Net Assets 2017: $278,0522017Assets 2018: $268,862Liabilities 2018: $13,015Net Assets 2018: $255,8472018Assets 2019: $233,658Liabilities 2019: $116Net Assets 2019: $233,5422019Assets 2020: $329,014Liabilities 2020: -$5Net Assets 2020: $329,5442020Assets 2021: $316,973Liabilities 2021: $0Net Assets 2021: $316,9732021Assets 2022: $309,155Liabilities 2022: $0Net Assets 2022: $309,1552022Assets 2023: $398,021Liabilities 2023: $0Net Assets 2023: $398,0212023Assets 2024: $475,566Liabilities 2024: $0Net Assets 2024: $475,5662024

Highlighted filing

2018

Assets$268,862
Liabilities$13,015
Net Assets$255,847

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $158,883Expenses 2011: $157,465Net Income 2011: $1,4182011Revenue 2012: $184,725Expenses 2012: $185,499Net Income 2012: -$7742012Revenue 2013: $162,995Expenses 2013: $172,543Net Income 2013: -$9,5482013Revenue 2014: $139,186Expenses 2014: $153,390Net Income 2014: -$14,2042014Revenue 2015: $230,271Expenses 2015: $210,464Net Income 2015: $19,8072015Revenue 2016: $262,583Expenses 2016: $238,019Net Income 2016: $24,5642016Revenue 2017: $256,185Expenses 2017: $242,049Net Income 2017: $14,1362017Revenue 2018: $225,937Expenses 2018: $248,142Net Income 2018: -$22,2052018Revenue 2019: $231,358Expenses 2019: $238,514Net Income 2019: -$7,1562019Revenue 2020: $315,773Expenses 2020: $219,771Net Income 2020: $96,0022020Revenue 2021: $273,892Expenses 2021: $285,937Net Income 2021: -$12,0452021Revenue 2022: $274,486Expenses 2022: $281,477Net Income 2022: -$6,9912022Revenue 2023: $491,314Expenses 2023: $402,446Net Income 2023: $88,8682023Revenue 2024: $496,418Expenses 2024: $418,873Net Income 2024: $77,5452024

Highlighted filing

2018

Revenue$225,937
Expenses$248,142
Net Income-$22,205
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 10, 2020
Return Version
2017v2.3
Gross Receipts
$457,371
Mission and Program Overview

Mission

Post 35 of the American Legion is a Veterans Organization. It sponsors programs to support Americanism, military preparedness and the U.S. Constitution. It also operates a clubroom for social functions for veteran members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$150,723$164,859▲ $14,136
Land, Buildings, and Equipment, Net$157,143$156,162▼ $981
Pd in Cap Srpls Land Bldg Eqp Fund$113,193$113,193→ $0
Savings and Temporary Cash Investments$51,596$59,856▲ $8,260
Cash and Non-Interest-Bearing Accounts$44,021$30,540▼ $13,481
Inventories for Sale or Use$28,113$18,587▼ $9,526
Prepaid Expenses and Deferred Charges$6,945$3,717▼ $3,228
Rtn Earn Endowment Incm Other Fnds$14,136$-22,205▼ $36,341
Total Assets$287,818$268,862▼ $18,956
Liabilities
Deferred Revenue$9,766$13,015▲ $3,249
Total Liabilities$9,766$13,015▲ $3,249
Net Assets / Fund Balance
Total Net Assets Fund Balance$278,052$255,847▼ $22,205
Total Liabilities and Net Assets / Fund Balance$287,818$268,862▼ $18,956

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,474$4,937$97,411
Leasehold Improvements$43,867$4,488$48,355
Land$17,000-$17,000
Equipment$2,821$395$3,216
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul FaracheAdjutant
Jeff VargaCommander
Brian NewberryExec Committ
Domingo BonilliaExec Committ
Hank ReiboldExec Committ
Juan ArvizuExec Committ
Jim GraceFinance Offi
Charlie LangJr Vice Comm
Troy WyasSr Vice Comm
Revenue and Support

Revenue Composition

Contributions and Grants
$46,429
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$179,495
All Other Contributions
$4,518
Change in Net Assets
$-22,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,409
Other Expenses$108,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$117,225
Occupancy---$27,409
Benefits to Members---$15,361
Payments to Affiliates---$10,573
All Other Expenses---$7,473
Payroll Taxes---$6,366
Insurance---$5,351
Depreciation Depletion---$5,136
Office Expenses---$4,405
Other Expenses---$4,347
Fees for Services Other---$1,727
Other Employee Benefits---$818
Fees for Services Accounting---$592
Total Functional Expenses$0$0$0$248,142
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$43,231
Gaming Direct Expenses$17,676
Fundraising Direct Expenses$1,305
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 1A

The board is a volunteer group that oversees the operations and direction of the post. The board is elected every year by the members.

Form 990, Page 6, Part VI, Line 6

ORGANIZED WITH MEMBERS.

Form 990, Page 6, Part VI, Line 7A

The members elect officers at an annual meeting.

Form 990, Page 6, Part VI, Line 7B

Governance decisions are voted on by the members of the post.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Mathew B Juan Post 35
EIN
86-6038150
Phone
4808210002
Address
2240 W CHANDLER BLVD, CHANDLER, AZ 85224

Signing Officer

Name
Charlie Lang
Title
Jr Vice Commander
Phone
4805275827
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlie Lang
Formed
1920
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
30

Preparer

Firm
GRASS COFFEY & SCHARLAU CPA'S
Address
6520 N 7TH ST STE 100, PHOENIX, AZ 85014
Preparer
Timothy R Coffey
Phone
6022667505
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Post 35 of the american legion is a veterans organization. It sponsors programs to support americanism, military preparedness and the u.s. Constitution. It also operates a clubroom for social functions for veteran members and their families.

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IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt025555
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt06981
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt01638
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt05848
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt014467
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt017676
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt032459
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt01765
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt09007
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt043231
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025555
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0437
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03209
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01165
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01607
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerPersonNm0JOE W DEHAYES
IRS990ScheduleG/GamingManagerServicesProvTxt0BINGO OPERATIONS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JIM GRACE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02240 W CHANDLER BLVD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CHANDLER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0852246150
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0ARIZONA 25,555
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0POST 35 OF THE AMERICAN LEGION IS A VETERANS ORGANIZATION. IT SPONSORS PROGRAMS TO SUPPORT AMERICANISM, MILITARY PREPAREDNESS AND THE U.S. CONSTITUTION. IT ALSO OPERATES A CLUBROOM FOR SOCIAL FUNCTIONS FOR VETERAN MEMBERS AND THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS A VOLUNTEER GROUP THAT OVERSEES THE OPERATIONS AND DIRECTION OF THE POST. THE BOARD IS ELECTED EVERY YEAR BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS ELECT OFFICERS AT AN ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNANCE DECISIONS ARE VOTED ON BY THE MEMBERS OF THE POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0268862
IRS990/TotalAssetsGrp/BOYAmt0287818
IRS990/TotalAssetsGrp/EOYAmt0268862
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046429
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248142
IRS990/TotalGrossUBIAmt06759
IRS990/TotalLiabilitiesBOYAmt09766
IRS990/TotalLiabilitiesEOYAmt013015
IRS990/TotalLiabilitiesGrp/BOYAmt09766
IRS990/TotalLiabilitiesGrp/EOYAmt013015
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0278052
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0255847
IRS990/TotalRevenueGrp/ExclusionAmt0172749
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225937
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06759
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0287818
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0268862
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0LEGIONPOST35AZ.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLIE LANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0JR VICE COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum04805275827
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MATHEW B JUAN POST 35
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICAN LEGION DEPT OF ARIZONA
ReturnHeader/Filer/BusinessNameControlTxt0MATH
ReturnHeader/Filer/EIN0866038150
ReturnHeader/Filer/PhoneNum04808210002
ReturnHeader/Filer/USAddress/AddressLine1Txt02240 W CHANDLER BLVD
ReturnHeader/Filer/USAddress/CityNm0CHANDLER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085224
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06254367A47A4C9592E235D7E4928C46D196721B0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00E295A1FBFD049F1AD8B412546AD20A44E48B35B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.191.109.226
ReturnHeader/FilingSecurityInformation/IPDt02020-02-10
ReturnHeader/FilingSecurityInformation/IPTm010:27:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0860408361
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRASS COFFEY & SCHARLAU CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06520 N 7TH ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085014
ReturnHeader/PreparerPersonGrp/PhoneNum06022667505
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY R COFFEY
ReturnHeader/ReturnTs02020-02-10T14:37:58-06:00
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.$4.76$0.00$4.76$4.96$4.19$0.78
2023Detailed filing. Detailed filing data is available for this year.$3.98$0.00$3.98$4.91$4.02$0.89
2022Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$2.74$2.81$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$2.74$2.86$0.12
2020Summary only. Only limited summary data is available for this year.$3.29$0.00$3.30$3.16$2.20$0.96
2019Summary only. Only limited summary data is available for this year.$2.34$0.00$2.34$2.31$2.39$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.69$0.13$2.56$2.26$2.48$0.22
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.10$2.78$2.56$2.42$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.04$2.64$2.63$2.38$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.48$0.09$2.39$2.30$2.10$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.20$1.39$1.53$0.14
2013Summary only. Only limited summary data is available for this year.$2.35$0.01$2.34$1.63$1.73$0.10
2012Summary only. Only limited summary data is available for this year.$2.46$0.02$2.43$1.85$1.85$0.01
2011Summary only. Only limited summary data is available for this year.$2.46$0.00$2.46$1.59$1.57$0.01