Civic Intelligence

American Legion Post 36 Gering

990 • Fiscal year 2020 • EIN 20-0722514

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 07, 2021

1425 9th StreetGering, NE 69341

(308) 436-4440

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.00x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

14th percentile

-45%

Higher net margin than 14% 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

30th percentile

-7.4%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

30th percentile

-39%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$216,138

Down $17,210 (-7.4%) from 2019

Net Assets

Down

$216,013

Down $17,138 (-7.4%) from 2019

Liabilities

Down

$125

Down $72 (-37%) from 2019

Revenue

Down

$38,145

Down $24,414 (-39%) from 2019

Expenses

Down

$55,283

Down $16,531 (-23%) from 2019

Net Income

Down

-$17,138

Down $7,883 (-85%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $401,274Liabilities 2010: $4,716Net Assets 2010: $396,5582010Assets 2011: $394,511Liabilities 2011: $7,649Net Assets 2011: $386,8622011Assets 2012: $385,575Liabilities 2012: $6,138Net Assets 2012: $379,4372012Assets 2013: $384,886Liabilities 2013: $18,943Net Assets 2013: $365,9432013Assets 2014: $330,113Liabilities 2014: $4,287Net Assets 2014: $325,8262014Assets 2015: $283,294Liabilities 2015: $8,610Net Assets 2015: $274,6842015Assets 2016: $245,441Liabilities 2016: $5,518Net Assets 2016: $239,9232016Assets 2017: $249,750Liabilities 2017: $180Net Assets 2017: $249,5702017Assets 2018: $242,584Liabilities 2018: $177Net Assets 2018: $242,4072018Assets 2019: $233,348Liabilities 2019: $197Net Assets 2019: $233,1512019Assets 2020: $216,138Liabilities 2020: $125Net Assets 2020: $216,0132020Assets 2021: $201,706Liabilities 2021: $306Net Assets 2021: $201,4002021Assets 2022: $214,108Liabilities 2022: $2,195Net Assets 2022: $211,9132022Assets 2023: $202,633Liabilities 2023: $106Net Assets 2023: $202,5272023

Highlighted filing

2020

Assets$216,138
Liabilities$125
Net Assets$216,013

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $155,3712010Revenue 2011: $158,842Expenses 2011: $168,538Net Income 2011: -$9,6962011Revenue 2012: $138,760Expenses 2012: $146,185Net Income 2012: -$7,4252012Revenue 2013: $175,864Expenses 2013: $189,358Net Income 2013: -$13,4942013Revenue 2014: $158,324Expenses 2014: $193,671Net Income 2014: -$35,3472014Revenue 2015: $105,911Expenses 2015: $157,052Net Income 2015: -$51,1412015Revenue 2016: $81,318Expenses 2016: $116,078Net Income 2016: -$34,7602016Revenue 2017: $100,498Expenses 2017: $90,851Net Income 2017: $9,6472017Revenue 2018: $51,465Expenses 2018: $58,628Net Income 2018: -$7,1632018Revenue 2019: $62,559Expenses 2019: $71,814Net Income 2019: -$9,2552019Revenue 2020: $38,145Expenses 2020: $55,283Net Income 2020: -$17,1382020Revenue 2021: $63,977Expenses 2021: $78,590Net Income 2021: -$14,6132021Revenue 2022: $105,875Expenses 2022: $95,363Net Income 2022: $10,5122022Revenue 2023: $62,961Expenses 2023: $72,349Net Income 2023: -$9,3882023

Highlighted filing

2020

Revenue$38,145
Expenses$55,283
Net Income-$17,138
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 7, 2021
Return Version
2020v4.1
Gross Receipts
$60,816
Mission and Program Overview

Mission

Patriotic War Time Organization devoted to mutual helpfulness. The organization is a preeminent voice of Veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$182,222$177,448▼ $4,774
Cash and Non-Interest-Bearing Accounts$10,846$16,396▲ $5,550
Inventories for Sale or Use$11,832$11,832→ $0
Savings and Temporary Cash Investments$23,448$5,462▼ $17,986
Prepaid Expenses and Deferred Charges$5,000$5,000→ $0
Total Assets$233,348$216,138▼ $17,210
Liabilities
Accounts Payable and Accrued Expenses$197$125▼ $72
Total Liabilities$197$125▼ $72
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,151$216,013▼ $17,138
Total Net Assets Fund Balance$233,151$216,013▼ $17,138
Total Liabilities and Net Assets / Fund Balance$233,348$216,138▼ $17,210

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$156$162,287$162,443
Other Land Buildings$128,611-$128,611
Leasehold Improvements$13,453$80,890$94,343
Buildings$22,363$67,495$89,858
Land$12,865-$12,865
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kent HolmesCommander
A J TrookFinance Officer
Randy HoltenGaming Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$11,718
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$26,405
All Other Contributions
$2,964
Change in Net Assets
$-17,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,195
Salaries, Compensation, and Employee Benefits$6,528
Grants and Similar Amounts Paid$560
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$14,543
Other Salaries and Wages---$6,064
Insurance---$5,626
Depreciation Depletion---$4,774
Fees for Services Accounting---$2,540
All Other Expenses---$1,890
Office Expenses---$954
Grants to Domestic Orgs---$560
Payroll Taxes---$464
Other Expenses---$200
Total Functional Expenses$0$0$0$55,283
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$37,452
Gaming Direct Expenses$17,082
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
Federal income taxes-
Payroll Liabilities-
Sales Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
Yes
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, Section Section A, Line Line 7A

Members elect the governing members

Form 990, Part VI, Section Section A, Line Line 8A

The governing body documents all meetings

Form 990, Part VI, Section Section A, Line Lind 8B

Committees reports to the governing body

Form 990, Part VI, Section Section B, Line Line 15A

The governing board detemins compensation of all employees.

Filing and Contact Details

Filer

Filer Name
American Legion Post 36 Gering
EIN
20-0722514
Phone
3084364440
Address
1425 9th Street, Gering, NE 69341

Signing Officer

Name
AJ Trook
Title
Finance Officer
Signed
2021-09-07
Discuss with paid preparer
No

Organization Details

Principal Officer
Christopher Lane
Formed
1919
Legal Domicile
Ne
Voting Board Members
217
Independent Board Members
217
Employees
2

Preparer

Firm
Valley Bookkeeping Inc
Address
1414 E 20th St Ste 1, Scottsbluff, NE 69361
Preparer
Krissy Shapland
Phone
3086320888
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Section Section A, Line Line 6

This organization has members

Raw XML Appendix338 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing board detemins compensation of all employees.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section Section A, Line Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section Section A, Line Lind 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section Section B, Line Line 15a
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IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt01425 9th STreet
IRS990/USAddress/CityNm0Gering
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd069341
IRS990/VotingMembersGoverningBodyCnt0217
IRS990/VotingMembersIndependentCnt0217
IRS990/WebsiteAddressTxt0HTTP://GERINGPOST36.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0AJ Trook
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 36 Gering
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0200722514
ReturnHeader/Filer/PhoneNum03084364440
ReturnHeader/Filer/USAddress/AddressLine1Txt01425 9th Street
ReturnHeader/Filer/USAddress/CityNm0Gering
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd069341
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Valley Bookkeeping Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01414 E 20th St Ste 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsbluff
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd069361
ReturnHeader/PreparerPersonGrp/PhoneNum03086320888
ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Krissy Shapland
ReturnHeader/ReturnTs02021-09-07T12:51:05-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Alan
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Trook
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.63$0.72$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.14$0.02$2.12$1.06$0.95$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.01$0.64$0.79$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$0.38$0.55$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$0.63$0.72$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.42$0.51$0.59$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$1.00$0.91$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.45$0.06$2.40$0.81$1.16$0.35
2015Detailed filing. Detailed filing data is available for this year.$2.83$0.09$2.75$1.06$1.57$0.51
2014Detailed filing. Detailed filing data is available for this year.$3.30$0.04$3.26$1.58$1.94$0.35
2013Detailed filing. Detailed filing data is available for this year.$3.85$0.19$3.66$1.76$1.89$0.13
2012Summary only. Only limited summary data is available for this year.$3.86$0.06$3.79$1.39$1.46$0.07
2011Summary only. Only limited summary data is available for this year.$3.95$0.08$3.87$1.59$1.69$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.05$3.97$1.55