Civic Intelligence

American Legion Post 66

990 • Fiscal year 2021 • EIN 86-6038173

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 05, 2021

1560 W Duval Mine RdGreen Valley, AZ 85614

(520) 393-0331

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Net Margin

3rd percentile

-71%

Higher net margin than 3% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Asset Growth

4th percentile

-8.1%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-55%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,231,083

Down $108,487 (-8.1%) from 2020

Net Assets

Down

$1,222,177

Down $114,235 (-8.5%) from 2020

Liabilities

Up

$8,906

Up $5,748 (+182%) from 2020

Revenue

Down

$176,900

Down $215,115 (-55%) from 2020

Expenses

Down

$303,261

Down $16,252 (-5.1%) from 2020

Net Income

Down

-$126,361

Down $198,863 (-274%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $806,547Liabilities 2011: $256,958Net Assets 2011: $549,5892011Assets 2012: $788,503Liabilities 2012: $170,076Net Assets 2012: $618,4272012Assets 2013: $802,220Liabilities 2013: $137,157Net Assets 2013: $665,0632013Assets 2014: $831,771Liabilities 2014: $101,976Net Assets 2014: $729,7952014Assets 2015: $1,280,015Liabilities 2015: $90,627Net Assets 2015: $1,189,3882015Assets 2016: $1,283,095Liabilities 2016: $14,411Net Assets 2016: $1,268,6842016Assets 2017: $1,391,865Liabilities 2017: $8,382Net Assets 2017: $1,383,4832017Assets 2018: $1,406,746Liabilities 2018: $5,256Net Assets 2018: $1,401,4902018Assets 2019: $1,426,601Liabilities 2019: $3,877Net Assets 2019: $1,422,7242019Assets 2020: $1,339,570Liabilities 2020: $3,158Net Assets 2020: $1,336,4122020Assets 2021: $1,231,083Liabilities 2021: $8,906Net Assets 2021: $1,222,1772021Assets 2022: $1,141,617Liabilities 2022: $4,131Net Assets 2022: $1,137,4862022Assets 2023: $1,152,757Liabilities 2023: $4,717Net Assets 2023: $1,148,0402023Assets 2024: $1,091,540Liabilities 2024: $309Net Assets 2024: $1,091,2312024Assets 2025: $1,072,626Liabilities 2025: $0Net Assets 2025: $1,072,6262025

Highlighted filing

2021

Assets$1,231,083
Liabilities$8,906
Net Assets$1,222,177

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $358,4742011Expenses 2012: $373,8772012Expenses 2013: $399,4422013Revenue 2014: $462,750Expenses 2014: $398,018Net Income 2014: $64,7322014Revenue 2015: $882,827Expenses 2015: $423,028Net Income 2015: $459,7992015Revenue 2016: $540,359Expenses 2016: $461,063Net Income 2016: $79,2962016Revenue 2017: $573,157Expenses 2017: $458,358Net Income 2017: $114,7992017Revenue 2018: $529,102Expenses 2018: $511,095Net Income 2018: $18,0072018Revenue 2019: $513,668Expenses 2019: $492,434Net Income 2019: $21,2342019Revenue 2020: $392,015Expenses 2020: $319,513Net Income 2020: $72,5022020Revenue 2021: $176,900Expenses 2021: $303,261Net Income 2021: -$126,3612021Revenue 2022: $441,700Expenses 2022: $500,646Net Income 2022: -$58,9462022Revenue 2023: $467,246Expenses 2023: $484,313Net Income 2023: -$17,0672023Revenue 2024: $276,757Expenses 2024: $325,508Net Income 2024: -$48,7512024Revenue 2025: $34,887Expenses 2025: $106,823Net Income 2025: -$71,9362025

Highlighted filing

2021

Revenue$176,900
Expenses$303,261
Net Income-$126,361
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 5, 2021
Return Version
2020v4.0
Gross Receipts
$297,712
Mission and Program Overview

Mission

The Organization's mission is to assist veterans and their families in promoting service to the country and community.

The Organization is to assist veterans and their families in promoting service to the country and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$613,473$585,036▼ $28,437
Land, Buildings, and Equipment, Net$556,972$547,463▼ $9,509
Cash and Non-Interest-Bearing Accounts$155,032$87,103▼ $67,929
Inventories for Sale or Use$7,850$11,265▲ $3,415
Prepaid Expenses and Deferred Charges$6,243$216▼ $6,027
Total Assets$1,339,570$1,231,083▼ $108,487
Liabilities
Other Liabilities-$8,906-
Accounts Payable and Accrued Expenses$3,158--
Total Liabilities$3,158$8,906▲ $5,748
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,336,412$1,222,177▼ $114,235
Total Net Assets Fund Balance$1,336,412$1,222,177▼ $114,235
Total Liabilities and Net Assets / Fund Balance$1,339,570$1,231,083▼ $108,487

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,512$486,049-
Other Land Buildings$2,188$51,910-
Land$68,566--
Equipment$74,320$206,343-
Leasehold Improvements$283,877$191,748-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike SnowBoard member
Harley StensonDirector
Jeff EdwardsonDirector
Linda AlexanderDirector
Mike HaleDirector
Steve KraiseDirector
Doug Finkes1st Vice Commander
Wayne Ferreira1st Vice Commander
Marc Davis2nd Vice Commander
Gary HoffmanCommander
Ed LytleSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$50,610
Program Service Revenue
$0
Investment Income
$5,921
Other Revenue
$120,369
All Other Contributions
$3,715
Change in Net Assets
$-126,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,402
Salaries, Compensation, and Employee Benefits$85,859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$78,029-$78,029
Depreciation Depletion-$50,592-$50,592
Fees for Services Other$30,047$6,087-$36,134
Office Expenses-$28,274-$28,274
Other Expenses-$27,206-$27,206
Insurance-$25,743-$25,743
Payroll Taxes-$7,820-$7,820
Fees for Services Accounting-$7,662-$7,662
All Other Expenses-$5,094-$5,094
Advertising-$665-$665
Conferences and Meetings-$78-$78
Other Employee Benefits-$10-$10
Total Functional Expenses$30,047$273,214$0$303,261
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$22,248
Fundraising Gross Income$21,056
Gaming Direct Expenses$17,231
Fundraising Direct Expenses$14,048
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable$3,831
Credit Card$2,005
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 11B

Form 990 is reviewed by Commander and Finance Officer before filing

Part VI Line 19

Governing documents, policies, and financial statements are available

Part VI Line 19

for review at the post's office during regular business hours upon request

Filing and Contact Details

Filer

Filer Name
American Legion Post 66
EIN
86-6038173
In Care Of
% Jeff Edwardson
Phone
5203930331
Address
1560 W Duval Mine Rd, Green Valley, AZ 85614

Signing Officer

Name
Jeff Edwardson
Title
Finance Officer
Phone
5203623279
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Kirkland
Formed
1969
Legal Domicile
Az
Voting Board Members
11
Independent Board Members
11
Employees
17
Volunteers
100

Preparer

Firm
Donald Overturf CPA
Address
1451 S La Canada 7, GREEN VALLEY, AZ 85622-8306
Preparer
Donald L Overturf
Phone
5203033906
Supplemental Narrative

Additional Explanations

Part IX Line 11G

Dues Total expenses - $26740.00 Program service expenses - $26740.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 11G

building Supplies Total expenses - $6087.00 Program service expenses - $0.00 Mgmt and general expenses - $6087.00 Fundraising expenses - $0.00

Part IX Line 11G

Riders Expenses Total expenses - $2495.00 Program service expenses - $2495.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 11G

Volunteer Expenses Total expenses - $312.00 Program service expenses - $312.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 11G

Donations Total expenses - $500.00 Program service expenses - $500.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02600
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0613473
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0585036
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0118512
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0486049
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0604561
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt074320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0206343
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0280663
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt03070
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt068566
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt068566
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0283877
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0191748
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0475625
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02188
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051910
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt054098
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03831
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12005
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accounts Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Card
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0547463
IRS990ScheduleD/TotalLiabilityAmt08906
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by Commander and Finance Officer before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies, and financial statements are available
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2for review at the post's office during regular business hours upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Dues Total expenses - $26740.00 Program service expenses - $26740.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4building Supplies Total expenses - $6087.00 Program service expenses - $0.00 Mgmt and general expenses - $6087.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Riders Expenses Total expenses - $2495.00 Program service expenses - $2495.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Volunteer Expenses Total expenses - $312.00 Program service expenses - $312.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Donations Total expenses - $500.00 Program service expenses - $500.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part IX Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part IX Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01339570
IRS990/TotalAssetsEOYAmt01231083
IRS990/TotalAssetsGrp/BOYAmt01339570
IRS990/TotalAssetsGrp/EOYAmt01231083
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt050610
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0273214
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt030047
IRS990/TotalFunctionalExpensesGrp/TotalAmt0303261
IRS990/TotalGrossUBIAmt02600
IRS990/TotalLiabilitiesBOYAmt03158
IRS990/TotalLiabilitiesEOYAmt08906
IRS990/TotalLiabilitiesGrp/BOYAmt03158
IRS990/TotalLiabilitiesGrp/EOYAmt08906
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01336412
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01222177
IRS990/TotalRevenueGrp/ExclusionAmt031064
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137522
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176900
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02600
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01339570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01231083
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01560 W Duval Mine Rd
IRS990/USAddress/CityNm0Green Valley
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085614
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0amlegpost66.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF EDWARDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum05203623279
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 66
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0866038173
ReturnHeader/Filer/InCareOfNm0% Jeff Edwardson
ReturnHeader/Filer/PhoneNum05203930331
ReturnHeader/Filer/USAddress/AddressLine1Txt01560 W Duval Mine Rd
ReturnHeader/Filer/USAddress/CityNm0Green Valley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085614
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205452066
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Donald Overturf CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01451 S La Canada 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREEN VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0856228306
ReturnHeader/PreparerPersonGrp/PhoneNum05203033906
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD L OVERTURF
ReturnHeader/ReturnTs02021-11-05T14:18:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.03$0.11$0.07
2024Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.28$0.33$0.05
2023Summary only. Only limited summary data is available for this year.$1.15$0.00$1.15$0.47$0.48$0.02
2022Summary only. Only limited summary data is available for this year.$1.14$0.00$1.14$0.44$0.50$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.18$0.30$0.13
2020Summary only. Only limited summary data is available for this year.$1.34$0.00$1.34$0.39$0.32$0.07
2019Summary only. Only limited summary data is available for this year.$1.43$0.00$1.42$0.51$0.49$0.02
2018Summary only. Only limited summary data is available for this year.$1.41$0.01$1.40$0.53$0.51$0.02
2017Summary only. Only limited summary data is available for this year.$1.39$0.01$1.38$0.57$0.46$0.11
2016Summary only. Only limited summary data is available for this year.$1.28$0.01$1.27$0.54$0.46$0.08
2015Summary only. Only limited summary data is available for this year.$1.28$0.09$1.19$0.88$0.42$0.46
2014Summary only. Only limited summary data is available for this year.$0.83$0.10$0.73$0.46$0.40$0.06
2013Summary only. Only limited summary data is available for this year.$0.80$0.14$0.67$0.40
2012Summary only. Only limited summary data is available for this year.$0.79$0.17$0.62$0.37
2011Summary only. Only limited summary data is available for this year.$0.81$0.26$0.55$0.36