Civic Intelligence

American Legion Post 8 American Legion Post 8

990 • Fiscal year 2014 • EIN 91-0530854

Jan 01, 2014 to Dec 31, 2014 • Filed on May 14, 2015

Organization Profile
PO Box 25Ellensburg, WA 98926

(509) 925-9488

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.11x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

67th percentile

6.9%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

87th percentile

17%

Faster asset growth than 87% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

48th percentile

-1.2%

Faster revenue growth than 48% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$104,829

Up $15,523 (+17%) from 2013

Net Assets

Up

$92,952

Up $15,775 (+20%) from 2013

Liabilities

Down

$11,877

Down $252 (-2.1%) from 2013

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin67th percentile

Revenue

Down

$228,192

Down $2,705 (-1.2%) from 2013

Expenses

Down

$212,417

Down $20,896 (-9.0%) from 2013

Net Income

Up

$15,775

Up $18,191 (+753%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$150K$100K$50K$0Assets 2011: $71,157Liabilities 2011: $0Net Assets 2011: $71,1572011Assets 2012: $79,593Liabilities 2012: $0Net Assets 2012: $79,5932012Assets 2013: $89,306Liabilities 2013: $12,129Net Assets 2013: $77,1772013Assets 2014: $104,829Liabilities 2014: $11,877Net Assets 2014: $92,9522014Assets 2015: $109,993Liabilities 2015: $5,760Net Assets 2015: $104,2332015Assets 2016: $111,597Liabilities 2016: $5,742Net Assets 2016: $105,8552016Assets 2017: $126,549Liabilities 2017: $8,039Net Assets 2017: $118,5102017Assets 2018: $73,793Liabilities 2018: $3,382Net Assets 2018: $70,4112018Assets 2019: $73,348Liabilities 2019: $2,936Net Assets 2019: $70,4122019Assets 2020: $76,197Liabilities 2020: $0Net Assets 2020: $76,1972020Assets 2021: $129,837Liabilities 2021: $0Net Assets 2021: $129,8372021

Highlighted filing

2014

Assets$104,829
Liabilities$11,877
Net Assets$92,952
Open 2014 Filing

Operations Trend

Revenue Growth48th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $221,4462011Expenses 2012: $199,3642012Revenue 2013: $230,897Expenses 2013: $233,313Net Income 2013: -$2,4162013Revenue 2014: $228,192Expenses 2014: $212,417Net Income 2014: $15,7752014Revenue 2015: $231,638Expenses 2015: $220,357Net Income 2015: $11,2812015Revenue 2016: $217,210Expenses 2016: $215,588Net Income 2016: $1,6222016Revenue 2017: $254,970Expenses 2017: $242,315Net Income 2017: $12,6552017Revenue 2018: $266,058Expenses 2018: $314,157Net Income 2018: -$48,0992018Revenue 2019: $280,039Expenses 2019: $280,038Net Income 2019: $12019Revenue 2020: $158,288Expenses 2020: $152,503Net Income 2020: $5,7852020Revenue 2021: $308,876Expenses 2021: $255,236Net Income 2021: $53,6402021

Highlighted filing

2014

Revenue$228,192
Expenses$212,417
Net Income$15,775
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 14, 2015
Return Version
2014v5.0
Gross Receipts
$228,192
Mission and Program Overview

Mission

To provide a social place for veterans to gather.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$79,868$96,741▲ $16,873
Inventories for Sale or Use$5,229$5,138▼ $91
Land, Buildings, and Equipment, Net$4,209$2,950▼ $1,259
Total Assets$89,306$104,829▲ $15,523
Liabilities
Other Liabilities$10,633$10,633→ $0
Accounts Payable and Accrued Expenses$1,496$1,244▼ $252
Total Liabilities$12,129$11,877▼ $252
Net Assets / Fund Balance
Unrestricted Net Assets$77,177$92,952▲ $15,775
Total Net Assets Fund Balance$77,177$92,952▲ $15,775
Total Liabilities and Net Assets / Fund Balance$89,306$104,829▲ $15,523

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,950$14,809$17,759
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Jeff WidmanCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$228,184
Investment Income
$8
Other Revenue
$0
Change in Net Assets
$15,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,744
Salaries, Compensation, and Employee Benefits$48,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$48,673
Occupancy---$18,632
Other Expenses---$8,590
All Other Expenses---$7,765
Fees for Services Accounting---$1,625
Travel---$1,350
Depreciation Depletion---$1,259
Office Expenses---$354
Total Functional Expenses$0$0$0$212,417
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$10,633
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
American Legion Post 8
EIN
91-0530854
Phone
5099259488
Address
PO BOX 25, ELLENSBURG, WA 98926
Doing Business As
Vwf Post 8

Signing Officer

Name
Jeff Widman
Title
Commander
Phone
5099259488
Signed
2015-05-14

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
Bivens & Wilson Ps
Address
208 WEST 9TH AVENUE SUITE 5, ELLENSBURG, WA 98926
Raw XML Appendix226 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01496
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01244
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A SOCIAL PLACE FOR VETERANS TO GATHER.
IRS990/AllOtherExpensesGrp/TotalAmt07765
IRS990/BooksInCareOfDetail/PersonNm0PATRICA A AGNEW
IRS990/BooksInCareOfDetail/PhoneNum05099259488
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 25
IRS990/BooksInCareOfDetail/USAddress/CityNm0ELLENSBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098926
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt079868
IRS990/CashNonInterestBearingGrp/EOYAmt096741
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08
IRS990/CYOtherExpensesAmt0163744
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0228184
IRS990/CYRevenuesLessExpensesAmt015775
IRS990/CYSalariesCompEmpBnftPaidAmt048673
IRS990/CYTotalExpensesAmt0212417
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0228192
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt01259
IRS990/Desc0PROVIDING A MEETING PLACE FOR VETERANS & GIVING SUPPORT TO VETERANS IN NEED.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0VWF POST 8
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt01625
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFF WIDMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0228192
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05229
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05138
IRS990/InvestmentIncomeGrp/ExclusionAmt08
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014809
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04209
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02950
IRS990/LandBldgEquipCostOrOtherBssAmt017759
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A SOCIAL PLACE FOR VETERANS TO GATHER.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt077177
IRS990/NetAssetsOrFundBalancesEOYAmt092952
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt018632
IRS990/OfficeExpensesGrp/TotalAmt0354
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1BANDS
IRS990/OtherExpensesGrp/Desc2TAXES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt074167
IRS990/OtherExpensesGrp/TotalAmt140400
IRS990/OtherExpensesGrp/TotalAmt29602
IRS990/OtherExpensesGrp/TotalAmt38590
IRS990/OtherLiabilitiesGrp/BOYAmt010633
IRS990/OtherLiabilitiesGrp/EOYAmt010633
IRS990/OtherSalariesAndWagesGrp/TotalAmt048673
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BAR REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1GAMBLING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0167393
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160791
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0167393
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160791
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05000
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt0161002
IRS990/PYProgramServiceRevenueAmt0225883
IRS990/PYRevenuesLessExpensesAmt0-2416
IRS990/PYSalariesCompEmpBnftPaidAmt072311
IRS990/PYTotalExpensesAmt0233313
IRS990/PYTotalRevenueAmt0230897
IRS990/ReconcilationRevenueExpnssAmt015775
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014809
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017759
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010633
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02950
IRS990ScheduleD/TotalLiabilityAmt010633
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt089306
IRS990/TotalAssetsEOYAmt0104829
IRS990/TotalAssetsGrp/BOYAmt089306
IRS990/TotalAssetsGrp/EOYAmt0104829
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212417
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012129
IRS990/TotalLiabilitiesEOYAmt011877
IRS990/TotalLiabilitiesGrp/BOYAmt012129
IRS990/TotalLiabilitiesGrp/EOYAmt011877
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt092952
IRS990/TotalProgramServiceRevenueAmt0228184
IRS990/TotalRevenueGrp/ExclusionAmt08
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0228184
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228192
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt089306
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104829
IRS990/TravelGrp/TotalAmt01350
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt077177
IRS990/UnrestrictedNetAssetsGrp/EOYAmt092952
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF WIDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05099259488
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 8
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0910530854
ReturnHeader/Filer/PhoneNum05099259488
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 25
ReturnHeader/Filer/USAddress/CityNm0ELLENSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098926
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200485480
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BIVENS & WILSON PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 WEST 9TH AVENUE SUITE 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELLENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098926
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-12
ReturnHeader/ReturnTs02015-05-13T18:39:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,829
Liabilities
$11,877
Net assets
$92,952
Revenue
$228,192
Expenses
$212,417
Net income
$15,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$3.09$2.55$0.54
2020Summary only. Only limited summary data is available for this year.$0.76$0.00$0.76$1.58$1.53$0.06
2019Summary only. Only limited summary data is available for this year.$0.73$0.03$0.70$2.80$2.80$0.00
2018Summary only. Only limited summary data is available for this year.$0.74$0.03$0.70$2.66$3.14$0.48
2017Summary only. Only limited summary data is available for this year.$1.27$0.08$1.19$2.55$2.42$0.13
2016Summary only. Only limited summary data is available for this year.$1.12$0.06$1.06$2.17$2.16$0.02
2015Summary only. Only limited summary data is available for this year.$1.10$0.06$1.04$2.32$2.20$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.12$0.93$2.28$2.12$0.16
2013Summary only. Only limited summary data is available for this year.$0.89$0.12$0.77$2.31$2.33$0.02
2012Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$1.99
2011Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$2.21