Civic Intelligence

Canby Post 122 the American Legion

990 • Fiscal year 2016 • EIN 93-6024430

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

PO Box 121Canby, OR 97013

(503) 266-9235

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

-1.8%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$142,334

Down $27,720 (-16%) from 2015

Net Assets

Down

$142,334

Down $477 (-0.3%) from 2015

Liabilities

Down

$0

Down $27,243 (-100%) from 2015

Revenue

Down

$176,636

Down $3,218 (-1.8%) from 2015

Expenses

Down

$149,623

Down $30,788 (-17%) from 2015

Net Income

Up

$27,013

Up $27,570 (+4950%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $185,846Liabilities 2010: $0Net Assets 2010: $185,8462010Assets 2011: $197,275Liabilities 2011: $0Net Assets 2011: $197,2752011Assets 2015: $170,054Liabilities 2015: $27,243Net Assets 2015: $142,8112015Assets 2016: $142,334Liabilities 2016: $0Net Assets 2016: $142,3342016Assets 2017: $126,180Liabilities 2017: $0Net Assets 2017: $126,1802017Assets 2018: $155,155Liabilities 2018: $4,400Net Assets 2018: $150,7552018Assets 2019: $149,004Liabilities 2019: $5,200Net Assets 2019: $143,8042019Assets 2020: $152,377Liabilities 2020: $0Net Assets 2020: $152,3772020Assets 2021: $180,340Liabilities 2021: $0Net Assets 2021: $180,3402021Assets 2022: $198,500Liabilities 2022: $0Net Assets 2022: $198,5002022Assets 2023: $178,072Liabilities 2023: $0Net Assets 2023: $178,0722023Assets 2024: $217,848Liabilities 2024: $0Net Assets 2024: $217,8482024

Highlighted filing

2016

Assets$142,334
Liabilities$0
Net Assets$142,334

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $224,371Expenses 2010: $205,383Net Income 2010: $18,9882010Revenue 2011: $237,053Expenses 2011: $226,984Net Income 2011: $10,0692011Revenue 2015: $179,854Expenses 2015: $180,411Net Income 2015: -$5572015Revenue 2016: $176,636Expenses 2016: $149,623Net Income 2016: $27,0132016Revenue 2017: $95,745Expenses 2017: $120,205Net Income 2017: -$24,4602017Revenue 2018: $74,088Expenses 2018: $47,996Net Income 2018: $26,0922018Revenue 2019: $82,292Expenses 2019: $68,411Net Income 2019: $13,8812019Revenue 2020: $57,574Expenses 2020: $47,163Net Income 2020: $10,4112020Revenue 2021: $69,156Expenses 2021: $54,419Net Income 2021: $14,7372021Revenue 2022: $98,253Expenses 2022: $67,989Net Income 2022: $30,2642022Revenue 2023: $86,262Expenses 2023: $69,438Net Income 2023: $16,8242023Revenue 2024: $72,637Expenses 2024: $50,195Net Income 2024: $22,4422024

Highlighted filing

2016

Revenue$176,636
Expenses$149,623
Net Income$27,013
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$176,636
Mission and Program Overview

Mission

American Legion Post 122 provides services to veterans; helps hospitalized, deployed, and disabled veterans and their families; and provides youth and children services, as well as community interaction opportunities.

American Legion Post 122 provides services to veterans; helps hospitalized, deployed, and disabled veterans and their families; and provides youth and children services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$89,372$86,906▼ $2,466
Cash and Non-Interest-Bearing Accounts$87,752$55,428▼ $32,324
Prepaid Expenses and Deferred Charges$50--
Total Assets$177,174$142,334▼ $34,840
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$177,174$142,334▼ $34,840
Total Net Assets Fund Balance$177,174$142,334▼ $34,840
Total Liabilities and Net Assets / Fund Balance$177,174$142,334▼ $34,840

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$82,906$2,466$85,372
Land$4,000-$4,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don Coburn1st Vice Commander
Louis WestwickAdjutant Finance
Bob BurgessChaplain
Lyle HilleyCommander
Wilson CoburnCommander
Carl CoffmanFinance Officer
Richard RameyJudge Advocate
Lynn HayesMember At-Large
Rob MullinsMember At-Large
Don McMillanSecond Vice Commander
Ron PalmaSergeant-at-Arms
Steve RenhardService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,463
Program Service Revenue
$102,018
Investment Income
$0
Other Revenue
$32,155
Change in Net Assets
$27,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,142
Salaries, Compensation, and Employee Benefits$58,481
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,439--$52,439
Insurance$8,778--$8,778
Occupancy$8,463--$8,463
Fees for Services Other$7,422--$7,422
Payroll Taxes$6,042--$6,042
Fees for Services Accounting$2,544--$2,544
Depreciation Depletion$2,446--$2,446
Other Expenses$1,334--$1,334
Total Functional Expenses$149,623$0$0$149,623
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$32,155
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$26,942$26,942-$26,942
Total Events$26,942$26,942-$26,942
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

Officers are elected annually by members.

Governing body decisions Part VI line 7B

Decisions have to be voted on by the main body and must have a quorum of 13 voting members.

Form 990 governing body review Part VI line 11

No review was or will be conducted.

Governing documents etc available to public Part VI line 19

No Documents available to the Public

Filing and Contact Details

Filer

Filer Name
American Legion Post #122
EIN
93-6024430
Address
PO Box 121, Canby, OR 97013

Signing Officer

Name
Lyle Hilley
Title
Commander
Phone
5032669235
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1944
Legal Domicile
Or
Voting Board Members
615
Independent Board Members
0
Employees
9

Preparer

Firm
North Willamette Tax Services LLC
Address
181 N Grant St Ste 202, Canby, OR 97013
Preparer
Daniel Stearns
Phone
5032633242
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Bookkeeping and other accounting descrepancies

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officers are elected annually by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Decisions have to be voted on by the main body and must have a quorum of 13 voting members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No Documents available to the Public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bookkeeping and other accounting descrepancies
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalContributionsAmt042463
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0149623
IRS990/TotalFunctionalExpensesGrp/TotalAmt0149623
IRS990/TotalGrossUBIAmt032155
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0142334
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0149623
IRS990/TotalProgramServiceRevenueAmt0102018
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0102018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176636
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt032155
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0177174
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0142334
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0177174
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0142334
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0615
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0https://www.facebook.com/AmericanLegion1
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lyle Hilley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum05032669235
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post #122
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0936024430
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 121
ReturnHeader/Filer/USAddress/CityNm0Canby
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097013
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CAD860946C18D19ADFE01CB7437A13A6BE9562A1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CAD860946C18D19ADFE01CB7437A13A6BE9562A1
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09341012017317jtofxzo
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.182.242.47
ReturnHeader/FilingSecurityInformation/IPDt02017-11-13
ReturnHeader/FilingSecurityInformation/IPTm017:18:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471673865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0North Willamette Tax Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0181 N Grant St Ste 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Canby
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097013
ReturnHeader/PreparerPersonGrp/PhoneNum05032633242
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel Stearns
ReturnHeader/ReturnTs02017-11-13T17:10:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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