Civic Intelligence

American Legion Post 0168 Cannon Beach

990 • Fiscal year 2017 • EIN 93-0362839

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 29, 2018

PO Box 593Cannon Beach, OR 97110

(503) 436-2973

Siviq Scores

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

Liabilities / Assets

77th percentile

0.04x

Higher debt load relative to assets than 77% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

90th percentile

34%

Higher net margin than 90% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

94th percentile

45%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

48%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$137,934

Up $42,636 (+45%) from 2016

Net Assets

Up

$132,159

Up $40,638 (+44%) from 2016

Liabilities

Up

$5,775

Up $1,998 (+53%) from 2016

Revenue

Up

$121,084

Up $39,056 (+48%) from 2016

Expenses

Down

$80,446

Down $524 (-0.6%) from 2016

Net Income

Up

$40,638

Up $39,580 (+3741%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $101,933Liabilities 2011: $1,081Net Assets 2011: $100,8522011Assets 2012: $95,848Liabilities 2012: $2,521Net Assets 2012: $93,3272012Assets 2013: $82,170Liabilities 2013: $2,167Net Assets 2013: $80,0032013Assets 2014: $80,027Liabilities 2014: $2,596Net Assets 2014: $77,4312014Assets 2015: $94,155Liabilities 2015: $3,692Net Assets 2015: $90,4632015Assets 2016: $95,298Liabilities 2016: $3,777Net Assets 2016: $91,5212016Assets 2017: $137,934Liabilities 2017: $5,775Net Assets 2017: $132,1592017Assets 2018: $121,050Liabilities 2018: $4,690Net Assets 2018: $116,3602018Assets 2019: $105,274Liabilities 2019: $4,157Net Assets 2019: $101,1172019Assets 2020: $98,362Liabilities 2020: $1,452Net Assets 2020: $96,9102020Assets 2021: $107,728Liabilities 2021: $9,376Net Assets 2021: $98,3522021Assets 2022: $86,938Liabilities 2022: $8,621Net Assets 2022: $78,3172022Assets 2023: $120,424Liabilities 2023: $10,310Net Assets 2023: $110,1142023Assets 2024: $115,919Liabilities 2024: $10,212Net Assets 2024: $105,7072024

Highlighted filing

2017

Assets$137,934
Liabilities$5,775
Net Assets$132,159

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $122,4352011Expenses 2012: $79,4012012Revenue 2013: $61,190Expenses 2013: $74,514Net Income 2013: -$13,3242013Revenue 2014: $75,366Expenses 2014: $77,938Net Income 2014: -$2,5722014Revenue 2015: $93,127Expenses 2015: $80,095Net Income 2015: $13,0322015Revenue 2016: $82,028Expenses 2016: $80,970Net Income 2016: $1,0582016Revenue 2017: $121,084Expenses 2017: $80,446Net Income 2017: $40,6382017Revenue 2018: $67,962Expenses 2018: $83,761Net Income 2018: -$15,7992018Revenue 2019: $65,574Expenses 2019: $80,817Net Income 2019: -$15,2432019Revenue 2020: $51,105Expenses 2020: $55,312Net Income 2020: -$4,2072020Revenue 2021: $68,531Expenses 2021: $67,089Net Income 2021: $1,4422021Revenue 2022: $49,110Expenses 2022: $69,145Net Income 2022: -$20,0352022Revenue 2023: $111,123Expenses 2023: $79,326Net Income 2023: $31,7972023Revenue 2024: $88,388Expenses 2024: $92,795Net Income 2024: -$4,4072024

Highlighted filing

2017

Revenue$121,084
Expenses$80,446
Net Income$40,638
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 29, 2018
Return Version
2017v2.2
Gross Receipts
$350,859
Mission and Program Overview

Mission

The organization provides social and recreational activities for its members, grants scholarship assistance to students, promotes the social welfare of the community, and sponsors or participates in patriotic activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds-$99,313-
Rtn Earn Endowment Incm Other Fnds$91,521--
Savings and Temporary Cash Investments$30,770$60,540▲ $29,770
Land, Buildings, and Equipment, Net$32,748$47,135▲ $14,387
Pd in Cap Srpls Land Bldg Eqp Fund-$32,846-
Cash and Non-Interest-Bearing Accounts$28,510$27,279▼ $1,231
Inventories for Sale or Use$3,190$2,900▼ $290
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$95,298$137,934▲ $42,636
Other Assets Total$80$80→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,777$5,775▲ $1,998
Total Liabilities$3,777$5,775▲ $1,998
Net Assets / Fund Balance
Total Net Assets Fund Balance$91,521$132,159▲ $40,638
Total Liabilities and Net Assets / Fund Balance$95,298$137,934▲ $42,636

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,632$39,504$60,136
Leasehold Improvements$10,175$28,383$38,558
Other Land Buildings$1,328$24,536$25,864
Land$15,000-$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat HegrenesHouse Chairman
Jack Kerwin1st Vice Comndr
Charles Bridge2nd Vice Comndr
Agris PavlovskisAdjutant
George LarsenChaplain
Donald BoehmCommander
Louis JaffeFinance Officer
Michael FrenchMembership
Barbara JohnsonService Officer
Bob PetersonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$67,683
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$53,385
All Other Contributions
$56,635
Change in Net Assets
$40,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$53,398
Other Expenses$22,158
Grants and Similar Amounts Paid$4,890
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$47,640
Occupancy---$38,399
Depreciation Depletion---$8,256
Payroll Taxes---$5,758
Fees for Services Accounting---$5,410
Payments to Affiliates---$4,933
Grants to Domestic Individuals---$3,240
Grants to Domestic Orgs---$1,650
Other Expenses---$810
Fees for Services Other---$734
Interest---$403
Office Expenses---$402
Conferences and Meetings---$75
Travel---$56
All Other Expenses---$-41,542
Total Functional Expenses$0$0$0$80,446
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$107,876
Gaming Direct Expenses$86,494
Fundraising Gross Income$50,696
Fundraising Direct Expenses$31,666
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners$49,592$49,592-$49,592
Total Events$49,592$49,592$31,666$17,926
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Persons who qualify for membership as a result of military service may join the post by completing an application and paying the membership fee.

Form 990, Part VI, Line 11B: Form 990 Review Process

Return is reviewed by Finance Officer prior to signing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 168
EIN
93-0362839
Phone
5034362973
Address
PO Box 593, Cannon Beach, OR 97110

Signing Officer

Name
Lou Jaffe
Title
Finance Officer
Signed
2018-08-29
Discuss with paid preparer
Yes

Organization Details

Formed
1947
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
12
Volunteers
30

Preparer

Firm
Coast Business Services Inc
Address
PO Box 2757, Gearhart, OR 97138
Preparer
Cathy Peinhardt
Phone
5037384263
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Form 990, Part IX, Line 24eOther ExpensesBank Charges 61Dues and Subscriptions 255Licenses and Permits 283Postage and Shipping 459Payroll Costs Allocated to Bar (42,600)Total Other Expenses (41,542)

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The Post organizes the July 4 parade for the Cannon Beach community, provides patriotic merchandise to the public at cost, and hosts a picnic for parade participants.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt047640
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt04933
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt05758
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt032846
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0The Post provided food and gifts to approximately 140 needy families and individuals at Christmas. Members visit patients at the Veterans Hospital at least twice annually. Members decorate the graves of veterans in the Nehalem Cemetary on Memorial Day.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03240
IRS990/ProgSrvcAccomActy3Grp/Desc0The Post funds scholarships to seniors graduating from the local high school and sponsors student attendance at Oregon Boys' State when applicable.
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013007
IRS990/PYGrantsAndSimilarPaidAmt06409
IRS990/PYInvestmentIncomeAmt028
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt021858
IRS990/PYOtherRevenueAmt068993
IRS990/PYRevenuesLessExpensesAmt01058
IRS990/PYSalariesCompEmpBnftPaidAmt052703
IRS990/PYTotalExpensesAmt080970
IRS990/PYTotalRevenueAmt082028
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt040638
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt01473
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt049592
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt091521
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030770
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060540
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt020632
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060136
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010175
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028383
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt038558
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01328
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024536
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025864
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047135
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt031666
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dinners
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt031666
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt031666
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049592
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049592
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049592
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049592
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017926
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt086494
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt086494
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt086494
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0107876
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0107876
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021382
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Mark NewsomeGeorge Matthew Owen
IRS990ScheduleG/GamingManagerServicesProvTxt0Supervision of employees
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0Oregon Lottery Commission
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0500 Airport Road SE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Salem
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097301
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Form 990, Part IX, Line 24eOther ExpensesBank Charges 61Dues and Subscriptions 255Licenses and Permits 283Postage and Shipping 459Payroll Costs Allocated to Bar (42,600)Total Other Expenses (41,542)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM SERVICES 4: The Post organizes the July 4 parade for the Cannon Beach community, provides patriotic merchandise to the public at cost, and hosts a picnic for parade participants.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Persons who qualify for membership as a result of military service may join the post by completing an application and paying the membership fee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Return is reviewed by Finance Officer prior to signing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt095298
IRS990/TotalAssetsEOYAmt0137934
IRS990/TotalAssetsGrp/BOYAmt095298
IRS990/TotalAssetsGrp/EOYAmt0137934
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067683
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt080446
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03777
IRS990/TotalLiabilitiesEOYAmt05775
IRS990/TotalLiabilitiesGrp/BOYAmt03777
IRS990/TotalLiabilitiesGrp/EOYAmt05775
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091521
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132159
IRS990/TotalProgramServiceExpensesAmt073305
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt019046
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034355
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0121084
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt095298

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.10$1.06$0.88$0.93$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.10$1.10$1.11$0.79$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.09$0.78$0.49$0.69$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.09$0.98$0.69$0.67$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$0.51$0.55$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.04$1.01$0.66$0.81$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.05$1.16$0.68$0.84$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.06$1.32$1.21$0.80$0.41
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.04$0.92$0.82$0.81$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.04$0.90$0.93$0.80$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.77$0.75$0.78$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.61$0.75$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.03$0.93$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.01$1.01$1.22