Civic Intelligence

Veterans of Foreign Wars of the United States Dept of North Dakota

990 • Fiscal year 2021 • EIN 23-7408472

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 15, 2023

PO Box 762Bismarck, ND 58502-0762

(701) 222-1525

Siviq Scores

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

Liabilities / Assets

81st percentile

0.08x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

1.08x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Net Margin

6th percentile

-42%

Higher net margin than 6% of similar nonprofits.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

82nd percentile

$1,890

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2021 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$694,428

No earlier filing loaded for comparison.

Net Assets

$638,855

No earlier filing loaded for comparison.

Liabilities

$55,573

No earlier filing loaded for comparison.

Revenue

$51,514

No earlier filing loaded for comparison.

Expenses

$73,011

No earlier filing loaded for comparison.

Net Income

-$21,497

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2021: $694,428Liabilities 2021: $55,573Net Assets 2021: $638,8552021Assets 2023: $771,828Liabilities 2023: $164,944Net Assets 2023: $606,8842023

Highlighted filing

2021

Assets$694,428
Liabilities$55,573
Net Assets$638,855

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2021: $51,514Expenses 2021: $73,011Net Income 2021: -$21,4972021Revenue 2023: $141,211Expenses 2023: $158,978Net Income 2023: -$17,7672023

Highlighted filing

2021

Revenue$51,514
Expenses$73,011
Net Income-$21,497
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 15, 2023
Return Version
2020v4.0
Gross Receipts
$56,182
Mission and Program Overview

Mission

Social & charitable donations

Social and charitable donations

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$441,468$413,092▼ $28,376
Investments in Publicly Traded Securities$144,580$190,582▲ $46,002
Accounts Receivable$51,136$54,599▲ $3,463
Cash and Non-Interest-Bearing Accounts$33,372$36,155▲ $2,783
Total Assets$670,556$694,428▲ $23,872
Liabilities
Accounts Payable and Accrued Expenses$53,185$55,573▲ $2,388
Total Liabilities$53,185$55,573▲ $2,388
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$617,371$638,855▲ $21,484
Total Net Assets Fund Balance$617,371$638,855▲ $21,484
Total Liabilities and Net Assets / Fund Balance$670,556$694,428▲ $23,872

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$230,391$64,609$295,000
Leasehold Improvements$138,681$139,223$277,904
Equipment$11,520$73,954$85,474
Land$32,500-$32,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Troy FleckQuartermastePT$1,890$1,890

Board Members and Trustees

NameTitle
Christopher EbertzTrustee
Matthew T JamesonTrustee
Wallace BolteTrustee
Robert BirdAdjutant
Dale NabbenChaplain
Thomas TurckCommander
John a BakerJr. Vice COM
David BeckerJudge Advoca
Mark J LandisService Offi
Freddie RiosSr. Vice COM
John L JacobsenSurgeon
Revenue and Support

Revenue Composition

Contributions and Grants
$6,968
Program Service Revenue
$28,603
Investment Income
$5,520
Other Revenue
$10,423
All Other Contributions
$2,853
Change in Net Assets
$-21,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,753
Salaries, Compensation, and Employee Benefits$258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$29,827
Insurance---$7,671
Information Technology---$2,753
Occupancy---$2,710
All Other Expenses---$2,575
Fees for Services Accounting---$2,053
Office Expenses---$1,760
Other Expenses---$1,719
Travel---$1,592
Other Salaries and Wages---$225
Advertising---$191
Payroll Taxes---$33
Total Functional Expenses$0$0$0$73,011
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$15,083
Gaming Direct Expenses$4,668
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
Yes
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has 10 voting members

Form 990, Page 6, Part VI, Line 7A

The board is elected from membership at the annual election

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

The organization has a conflict of interest policy from the national organization that is utilized annually.

Form 990, Page 6, Part VI, Line 15A

Management salaries are comparable to nd job service pay schedules.

Form 990, Page 6, Part VI, Line 15B

No compensation is paid to board members

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Gilbert N Nelson Post 1326
EIN
23-7408472
Phone
7012221525
Address
PO BOX 762, BISMARCK, ND 58502-0762

Signing Officer

Name
Troy Fleck
Title
Quartermaster
Phone
7012221525
Signed
2023-04-15

Organization Details

Principal Officer
Troy Fleck
Formed
1945
Legal Domicile
Nd
Voting Board Members
12
Independent Board Members
840
Employees
1
Volunteers
20

Preparer

Firm
Point CPA
Address
PO BOX 1411, BISMARCK, ND 58502-1411
Preparer
Maxine Bondeson
Phone
7017513646
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,115 unrealized gain (loss) -315 total 800

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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/ExplanationTxt0THE ORGANIZATION HAS 10 VOTING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS ELECTED FROM MEMBERSHIP AT THE ANNUAL ELECTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY FROM THE NATIONAL ORGANIZATION THAT IS UTILIZED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGEMENT SALARIES ARE COMPARABLE TO ND JOB SERVICE PAY SCHEDULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO COMPENSATION IS PAID TO BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 1,115 UNREALIZED GAIN (LOSS) -315 TOTAL 800
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0670556
IRS990/TotalAssetsEOYAmt0694428
IRS990/TotalAssetsGrp/BOYAmt0670556
IRS990/TotalAssetsGrp/EOYAmt0694428
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06968
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt073011
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053185
IRS990/TotalLiabilitiesEOYAmt055573
IRS990/TotalLiabilitiesGrp/BOYAmt053185
IRS990/TotalLiabilitiesGrp/EOYAmt055573
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0617371
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0638855
IRS990/TotalProgramServiceRevenueAmt028603
IRS990/TotalReportableCompFromOrgAmt01890
IRS990/TotalRevenueGrp/ExclusionAmt02500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051514
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0670556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0694428
IRS990/TravelGrp/TotalAmt01592
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt0840
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TROY FLECK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0QUARTERMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum07012221525
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GILBERT N NELSON POST 1326
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VFW ND
ReturnHeader/Filer/BusinessNameControlTxt0GILB
ReturnHeader/Filer/EIN0237408472
ReturnHeader/Filer/PhoneNum07012221525
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 762
ReturnHeader/Filer/USAddress/CityNm0BISMARCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0585020762
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450443064
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POINT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1411
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BISMARCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0585021411
ReturnHeader/PreparerPersonGrp/PhoneNum07017513646
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MAXINE BONDESON
ReturnHeader/ReturnTs02023-04-04T09:49:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TROY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FLECK
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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