Civic Intelligence

American Legion Tigard Post No 158

990 • Fiscal year 2017 • EIN 93-0576873

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

11970 SW Lincoln AvePortland, OR 97223

(503) 624-2332

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.02x

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.08x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

2nd percentile

-120%

Higher net margin than 2% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

90th percentile

$11,695

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

66th percentile

3.8%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-44%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$374,507

Up $13,790 (+3.8%) from 2016

Net Assets

Up

$367,649

Up $14,878 (+4.2%) from 2016

Liabilities

Down

$6,858

Down $1,088 (-14%) from 2016

Revenue

Down

$82,322

Down $63,719 (-44%) from 2016

Expenses

Down

$180,992

Down $18,021 (-9.1%) from 2016

Net Income

Down

-$98,670

Down $45,698 (-86%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $526,970Liabilities 2011: $2,126Net Assets 2011: $524,8442011Assets 2012: $533,376Liabilities 2012: $1,913Net Assets 2012: $531,4632012Assets 2014: $425,322Liabilities 2014: $1,371Net Assets 2014: $423,9512014Assets 2015: $410,438Liabilities 2015: $4,695Net Assets 2015: $405,7432015Assets 2016: $360,717Liabilities 2016: $7,946Net Assets 2016: $352,7712016Assets 2017: $374,507Liabilities 2017: $6,858Net Assets 2017: $367,6492017Assets 2018: $362,210Liabilities 2018: $3,403Net Assets 2018: $358,8072018Assets 2019: $356,227Liabilities 2019: $5,499Net Assets 2019: $350,7282019Assets 2020: $331,688Liabilities 2020: $1,594Net Assets 2020: $330,0942020Assets 2021: $340,275Liabilities 2021: $22,716Net Assets 2021: $317,5592021Assets 2022: $351,815Liabilities 2022: $4,717Net Assets 2022: $347,0982022Assets 2023: $363,927Liabilities 2023: $3,865Net Assets 2023: $360,0622023Assets 2024: $365,687Liabilities 2024: $11,885Net Assets 2024: $353,8022024

Highlighted filing

2017

Assets$374,507
Liabilities$6,858
Net Assets$367,649

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $167,897Expenses 2011: $190,915Net Income 2011: -$23,0182011Revenue 2012: $190,676Expenses 2012: $184,057Net Income 2012: $6,6192012Revenue 2014: $178,244Expenses 2014: $187,673Net Income 2014: -$9,4292014Revenue 2015: $167,073Expenses 2015: $185,281Net Income 2015: -$18,2082015Revenue 2016: $146,041Expenses 2016: $199,013Net Income 2016: -$52,9722016Revenue 2017: $82,322Expenses 2017: $180,992Net Income 2017: -$98,6702017Revenue 2018: $215,025Expenses 2018: $199,155Net Income 2018: $15,8702018Revenue 2019: $177,676Expenses 2019: $187,668Net Income 2019: -$9,9922019Revenue 2020: $154,012Expenses 2020: $174,646Net Income 2020: -$20,6342020Revenue 2021: $71,623Expenses 2021: $84,158Net Income 2021: -$12,5352021Revenue 2022: $143,460Expenses 2022: $113,921Net Income 2022: $29,5392022Revenue 2023: $161,118Expenses 2023: $148,154Net Income 2023: $12,9642023Revenue 2024: $190,077Expenses 2024: $196,337Net Income 2024: -$6,2602024

Highlighted filing

2017

Revenue$82,322
Expenses$180,992
Net Income-$98,670
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$815,061
Mission and Program Overview

Mission

Benifit veterans and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$288,112$283,371▼ $4,741
Savings and Temporary Cash Investments$41,550$44,722▲ $3,172
Cash and Non-Interest-Bearing Accounts$25,957$41,216▲ $15,259
Inventories for Sale or Use$5,098$5,098→ $0
Prepaid Expenses and Deferred Charges-$100-
Total Assets$360,717$374,507▲ $13,790
Liabilities
Accounts Payable and Accrued Expenses$1,648$6,758▲ $5,110
Other Liabilities$6,358$100▼ $6,258
Total Liabilities$8,006$6,858▼ $1,148
Net Assets / Fund Balance
Unrestricted Net Assets$352,711$367,649▲ $14,938
Total Net Assets Fund Balance$352,711$367,649▲ $14,938
Total Liabilities and Net Assets / Fund Balance$360,717$374,507▲ $13,790

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$133,759$296,426$430,185
Equipment$4,911$123,179$128,090
Land$100,770-$100,770
Leasehold Improvements$43,100$20,094$63,194
Other Land Buildings$831$1,882$2,713
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim WaggonerAdjutantPT$11,695$11,695
Susan Hughs2nd Vice CommanderPT$1,095$1,095
Gary BaldwinFinance OfficerPT$943$943

Board Members and Trustees

NameTitle
Dale NicholasE Board at Large
Tom HarrisE Board at Large
Harry ThomasChaplain
Barbara DavisCommander
Bob SullivanJr Past Commander
Hank HessJudge Advocate
Steve DisqueService Officer
Dean JohnstonSgt At Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$34,382
Program Service Revenue
$0
Investment Income
$34
Other Revenue
$47,906
All Other Contributions
$1,105
Change in Net Assets
$-98,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$94,205
Other Expenses$85,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$68,929$0$68,929
Occupancy$24,773$0$0$24,773
Current Officers, Directors, Trustees, and Key Employees$10,595$6,942$0$17,537
Payments to Affiliates$15,814$0$0$15,814
Depreciation Depletion$0$13,707$0$13,707
All Other Expenses$3,066$9,611$0$12,677
Insurance$359$8,564$0$8,923
Payroll Taxes$1,064$6,675$0$7,739
Fees for Services Management$3,880$410$0$4,290
Office Expenses$762$1,848$0$2,610
Fees for Services Accounting$0$1,900$0$1,900
Benefits to Members$1,625--$1,625
Conferences and Meetings$275$0$0$275
Advertising$0$154$0$154
Interest$0$39$0$39
Total Functional Expenses$62,213$118,779$0$180,992
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$780,645
Gaming Direct Expenses$732,739
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners and Raffels$12,774$12,774-$12,774
Total Events$12,774$12,774$10,631$2,143
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Liabilties$100
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post No 158
EIN
93-0576873
Phone
5036242332
Address
11970 SW LINCOLN AVE, PORTLAND, OR 97223

Signing Officer

Name
Barbara Davis
Title
Commander
Phone
5036242332
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1948
Legal Domicile
Or
Voting Board Members
625
Independent Board Members
0
Employees
13
Volunteers
230

Preparer

Firm
Norma Barber Accounting and Tax Services LLC
Address
11970 SW LINCOLN AVE, TIGARD, OR 97223
Preparer
Norma a Barber
Phone
5037300873
Supplemental Narrative

Additional Explanations

Pt X

Current Liablities

Pt VI, Line 8A

Gaming

Pt VI, Line 11B

Bar

Pt VI, Line 15A

Bar

Pt VI, Line 15B

Expense

Pt VI, Line 8B

Gaming Expenses

Form 990, Part IX, Line 24E

Bank Fees 423. 406. 17. 0.

Form 990, Part IX, Line 24E

Building Grounds Maintenenace 2609. 0. 2609. 0.

Form 990, Part IX, Line 24E

Newsletter and subscriptions 6102. 921. 5181. 0.

Form 990, Part IX, Line 24E

Scholarships & Awards 1300. 1300. 0. 0.

Form 990, Part IX, Line 24E

Business License 150. 0. 150. 0.

Form 990, Part IX, Line 24E

Postage 2093. 439. 1654. 0.

Raw XML AppendixShowing 400 of 451 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.

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IRS990/PayrollTaxesGrp/TotalAmt07739
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0100
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0BARBARA DAVIS
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0642
IRS990/PYContributionsGrantsAmt023808
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt041
IRS990/PYOtherExpensesAmt0103940
IRS990/PYOtherRevenueAmt0122192
IRS990/PYRevenuesLessExpensesAmt0-52972
IRS990/PYSalariesCompEmpBnftPaidAmt094431
IRS990/PYTotalExpensesAmt0199013
IRS990/PYTotalRevenueAmt0146041
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-98670
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041550
IRS990/SavingsAndTempCashInvstGrp/EOYAmt044722
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0133759
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0296426
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0430185
IRS990ScheduleD/EquipmentGrp/BookValueAmt04911
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123179
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128090
IRS990ScheduleD/LandGrp/BookValueAmt0100770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100770
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043100
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020094
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063194
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0831
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01882
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Current Liabilties
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0283371
IRS990ScheduleD/TotalLiabilityAmt0100
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010631
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dinners and Raffels
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010631
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010631
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012774
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012774
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012774
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012774
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02143
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0549540
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0549540
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0732739
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0780645
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0780645
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt047906
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0183199
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0183199
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0OREGON STATE LOTTERY
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 12649
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Salem
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097309
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Current Liablities
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Gaming
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bar
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bar
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Gaming Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Fees 423. 406. 17. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Building Grounds Maintenenace 2609. 0. 2609. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Newsletter and subscriptions 6102. 921. 5181. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Scholarships & Awards 1300. 1300. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Business License 150. 0. 150. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Postage 2093. 439. 1654. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0360717
IRS990/TotalAssetsEOYAmt0374507
IRS990/TotalAssetsGrp/BOYAmt0360717
IRS990/TotalAssetsGrp/EOYAmt0374507
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt034382
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118779
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt062213
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180992
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08006
IRS990/TotalLiabilitiesEOYAmt06858
IRS990/TotalLiabilitiesGrp/BOYAmt08006
IRS990/TotalLiabilitiesGrp/EOYAmt06858
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0352711
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0367649
IRS990/TotalReportableCompFromOrgAmt013733
IRS990/TotalRevenueGrp/ExclusionAmt034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047906
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt082322

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.66$0.12$3.54$1.90$1.96$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.04$3.60$1.61$1.48$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.05$3.47$1.43$1.14$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.23$3.18$0.72$0.84$0.13
2020Summary only. Only limited summary data is available for this year.$3.32$0.02$3.30$1.54$1.75$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.56$0.05$3.51$1.78$1.88$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.62$0.03$3.59$2.15$1.99$0.16
2017Detailed filing. Detailed filing data is available for this year.$3.75$0.07$3.68$0.82$1.81$0.99
2016Detailed filing. Detailed filing data is available for this year.$3.61$0.08$3.53$1.46$1.99$0.53
2015Detailed filing. Detailed filing data is available for this year.$4.10$0.05$4.06$1.67$1.85$0.18
2014Detailed filing. Detailed filing data is available for this year.$4.25$0.01$4.24$1.78$1.88$0.09
2012Summary only. Only limited summary data is available for this year.$5.33$0.02$5.31$1.91$1.84$0.07
2011Summary only. Only limited summary data is available for this year.$5.27$0.02$5.25$1.68$1.91$0.23