Civic Intelligence

American Legion Post 0168 Cannon Beach

990 • Fiscal year 2020 • EIN 93-0362839

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 04, 2021

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

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.03x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

43rd percentile

-8.2%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

33rd percentile

-6.6%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

-22%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$98,362

Down $6,912 (-6.6%) from 2019

Net Assets

Down

$96,910

Down $4,207 (-4.2%) from 2019

Liabilities

Down

$1,452

Down $2,705 (-65%) from 2019

Revenue

Down

$51,105

Down $14,469 (-22%) from 2019

Expenses

Down

$55,312

Down $25,505 (-32%) from 2019

Net Income

Up

-$4,207

Up $11,036 (+72%) from 2019

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

2020

Assets$98,362
Liabilities$1,452
Net Assets$96,910

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

2020

Revenue$51,105
Expenses$55,312
Net Income-$4,207
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 4, 2021
Return Version
2020v4.0
Gross Receipts
$211,599
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
Land, Buildings, and Equipment, Net$31,457$41,121▲ $9,664
Savings and Temporary Cash Investments$46,800$21,532▼ $25,268
Cash and Non-Interest-Bearing Accounts$21,543$20,332▼ $1,211
Accounts Receivable-$9,903-
Inventories for Sale or Use$5,394$5,394→ $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$105,274$98,362▼ $6,912
Other Assets Total$80$80→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,157$1,452▼ $2,705
Total Liabilities$4,157$1,452▼ $2,705
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,021$76,814▲ $8,793
Net Assets With Donor Restrictions$33,096$20,096▼ $13,000
Total Net Assets Fund Balance$101,117$96,910▼ $4,207
Total Liabilities and Net Assets / Fund Balance$105,274$98,362▼ $6,912

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,515$56,059$60,574
Leasehold Improvements$20,640$31,421$52,061
Other Land Buildings$966$24,968$25,934
Land$15,000-$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat HegrenesHouse Chairman
Dan O'Reilly1st Vice Comndr
Eric Ritter2nd Vice Comndr
Agris PavlovskisAdjutant
Mike DwyerChaplain
Donald BoehmCommander
Louis JaffeFinance Officer
Bob PetersonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$26,956
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$24,141
All Other Contributions
$1,290
Change in Net Assets
$-4,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$42,842
Other Expenses$11,470
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,030--$38,030
Occupancy$26,814--$26,814
Fees for Services Accounting-$5,214-$5,214
Depreciation Depletion$4,914--$4,914
Payroll Taxes$4,812--$4,812
Grants to Domestic Orgs$1,000--$1,000
Other Expenses$483$135-$483
Office Expenses-$237-$237
Fees for Services Other$199--$199
All Other Expenses$-33,510$344-$-33,166
Total Functional Expenses$49,382$5,930$0$55,312
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$97,714
Gaming Direct Expenses$79,629
Fundraising Gross Income$12,337
Fundraising Direct Expenses$11,377
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners$11,478$11,478$2,373$9,105
Total Events$11,478$11,478$11,377$101
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
Backup withholding compliance
Yes
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
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
2021-10-04
Discuss with paid preparer
Yes

Organization Details

Formed
1947
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
10
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 34Licenses and Permits 480Postage 210Supplies 219Payroll Costs Allocated to Bar (34,109)Total Other Expenses (33,166)

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. Members visit patients at the Veterans Hospital at least twice annually. Members decorate the graves of veterans in the Nehalem Cemetery on Memorial Day.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt04812
IRS990/PayrollTaxesGrp/TotalAmt04812
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0The Post funds scholarships to seniors graduating from the local high school and sponsors student attendance at Oregon Boys' State when applicable. The Post may also make contributions to local charities supporting area youth.
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01000
IRS990/ProgSrvcAccomActy3Grp/Desc0The Post contributes funds to the local food bank, which services needy families and individuals in Cannon Beach. The Post also hosts fundraising events for local community members with extraordinary medical costs and other financial needs. These activities were limited in 2020 due to Covid 19 pandemic restrictions.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011170
IRS990/PYGrantsAndSimilarPaidAmt06293
IRS990/PYInvestmentIncomeAmt07
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt07290
IRS990/PYOtherRevenueAmt054397
IRS990/PYRevenuesLessExpensesAmt0-15243
IRS990/PYSalariesCompEmpBnftPaidAmt067234
IRS990/PYTotalExpensesAmt080817
IRS990/PYTotalRevenueAmt065574
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4207
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt04966
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0113009
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046800
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021532
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04515
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056059
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060574
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020640
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031421
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052061
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0966
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024968
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025934
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041121
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011377
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dinners
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09004
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09004
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt011478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011478
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0101
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02373
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02373
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt079629
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt079629
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt079629
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt097714
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt097714
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018085
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0George 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 34Licenses and Permits 480Postage 210Supplies 219Payroll Costs Allocated to Bar (34,109)Total Other Expenses (33,166)
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. Members visit patients at the Veterans Hospital at least twice annually. Members decorate the graves of veterans in the Nehalem Cemetery on Memorial Day.
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/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0105274
IRS990/TotalAssetsEOYAmt098362
IRS990/TotalAssetsGrp/BOYAmt0105274
IRS990/TotalAssetsGrp/EOYAmt098362
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026956
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt049382
IRS990/TotalFunctionalExpensesGrp/TotalAmt055312
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04157
IRS990/TotalLiabilitiesEOYAmt01452
IRS990/TotalLiabilitiesGrp/BOYAmt04157
IRS990/TotalLiabilitiesGrp/EOYAmt01452
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101117
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt096910
IRS990/TotalProgramServiceExpensesAmt0145108
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0960
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023189
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051105
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0105274
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt098362
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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