Civic Intelligence

American Legion Post 368

990 • Fiscal year 2017 • EIN 36-3487485

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 30, 2018

P O Box 3Backus, MN 56435-0003

(218) 947-3156

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.02x

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

81st percentile

22%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

84th percentile

11%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$423,231

Up $41,646 (+11%) from 2016

Net Assets

Up

$419,090

Up $42,073 (+11%) from 2016

Liabilities

Down

$4,141

Down $427 (-9.3%) from 2016

Revenue

Up

$193,506

Up $25,398 (+15%) from 2016

Expenses

Up

$151,444

Up $8,553 (+6.0%) from 2016

Net Income

Up

$42,062

Up $16,845 (+67%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $381,585Liabilities 2016: $4,568Net Assets 2016: $377,0172016Assets 2017: $423,231Liabilities 2017: $4,141Net Assets 2017: $419,0902017Assets 2018: $403,409Liabilities 2018: $4,748Net Assets 2018: $398,6612018Assets 2019: $432,565Liabilities 2019: $5,779Net Assets 2019: $426,7862019Assets 2020: $374,388Liabilities 2020: $2,227Net Assets 2020: $372,1612020Assets 2021: $543,062Liabilities 2021: $8,249Net Assets 2021: $534,8132021Assets 2022: $559,405Liabilities 2022: $10,719Net Assets 2022: $548,6862022Assets 2023: $567,543Liabilities 2023: $6,019Net Assets 2023: $561,5242023Assets 2024: $634,818Liabilities 2024: $6,859Net Assets 2024: $627,9592024

Highlighted filing

2017

Assets$423,231
Liabilities$4,141
Net Assets$419,090

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $168,108Expenses 2016: $142,891Net Income 2016: $25,2172016Revenue 2017: $193,506Expenses 2017: $151,444Net Income 2017: $42,0622017Revenue 2018: $139,416Expenses 2018: $159,858Net Income 2018: -$20,4422018Revenue 2019: $217,183Expenses 2019: $189,058Net Income 2019: $28,1252019Revenue 2020: $109,941Expenses 2020: $164,566Net Income 2020: -$54,6252020Revenue 2021: $286,087Expenses 2021: $123,435Net Income 2021: $162,6522021Revenue 2022: $196,404Expenses 2022: $182,531Net Income 2022: $13,8732022Revenue 2023: $192,241Expenses 2023: $179,399Net Income 2023: $12,8422023Revenue 2024: $259,136Expenses 2024: $189,950Net Income 2024: $69,1862024

Highlighted filing

2017

Revenue$193,506
Expenses$151,444
Net Income$42,062
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 30, 2018
Return Version
2017v2.3
Gross Receipts
$2,645,273
Mission and Program Overview

Mission

Veteran & public services.

VETERAN PUBLIC SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$377,017$419,090▲ $42,073
Savings and Temporary Cash Investments$231,487$237,674▲ $6,187
Cash and Non-Interest-Bearing Accounts$61,818$92,997▲ $31,179
Land, Buildings, and Equipment, Net$75,270$73,839▼ $1,431
Inventories for Sale or Use$10,726$12,017▲ $1,291
Accounts Receivable$424$3,969▲ $3,545
Prepaid Expenses and Deferred Charges$1,860$2,735▲ $875
Total Assets$381,585$423,231▲ $41,646
Liabilities
Other Liabilities$4,568$4,141▼ $427
Total Liabilities$4,568$4,141▼ $427
Net Assets / Fund Balance
Total Net Assets Fund Balance$377,017$419,090▲ $42,073
Total Liabilities and Net Assets / Fund Balance$381,585$423,231▲ $41,646

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$73,839$119,145$192,984
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hank HackmanAdjutant
Eugene GagnonCommander
Bill TaylorFinance
Larry KostkaFirst Vice
Gary DawsonSecond Vice
Revenue and Support

Revenue Composition

Contributions and Grants
$3,755
Program Service Revenue
$0
Investment Income
$666
Other Revenue
$189,085
Change in Net Assets
$42,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$129,515
Salaries, Compensation, and Employee Benefits$101,725
Other Expenses$49,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,861$4,861$87,502$97,224
Occupancy$1,560$1,560$12,487$15,607
Insurance$901$901$7,214$9,016
Advertising$811-$7,297$8,108
Payroll Taxes$225$225$4,051$4,501
Other Expenses$3,529$376$460$3,989
Fees for Services Other$320$320$2,567$3,207
Depreciation Depletion--$1,431$1,431
Fees for Services Accounting-$1,041-$1,041
All Other Expenses--$1,038$1,038
Total Functional Expenses$12,614$9,315$129,515$151,444
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,459,223
Gaming Direct Expenses$2,377,760
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$4,141
Payroll Sales Tax-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VII, Section B, Line 11B

Form 990 is first reviewed by the Finance Officer of the Organization and then it is presented to the Board for approval before submission.

Form 990, Part VI, Section C, Line 19

The Organizations documents are available to anyone who requests them. The Organization does not maintain a website so any materials requested are delivered in paper form.

Filing and Contact Details

Filer

Filer Name
American Legion Post 368
EIN
36-3487485
Phone
2189473156
Address
P O BOX 3, BACKUS, MN 56435-0003

Signing Officer

Name
William Taylor
Title
Finance Officer
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene Gagnon
Formed
2000
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
0
Employees
25
Volunteers
15

Preparer

Firm
Pederson Smith Roehl & Co
Address
PO Box 1120, Walker, MN 56484
Preparer
Ronald A Peterson CPA
Phone
2185473122
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 3,154, Grants and allocations 0, Revenue 0 PROMOTION SPONSORSHIP OF YOUTH, CIVIC EDUCATIONAL EVENTS

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IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0DOUG TUCHTENHAGEN
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DOUG TUCHTENHAGEN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 3
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BACKUS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056435
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 3,154, Grants and allocations 0, Revenue 0 PROMOTION SPONSORSHIP OF YOUTH, CIVIC EDUCATIONAL EVENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is first reviewed by the Finance Officer of the Organization and then it is presented to the Board for approval before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizations documents are available to anyone who requests them. The Organization does not maintain a website so any materials requested are delivered in paper form.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VII, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0381585
IRS990/TotalAssetsEOYAmt0423231
IRS990/TotalAssetsGrp/BOYAmt0381585
IRS990/TotalAssetsGrp/EOYAmt0423231
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03755
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0129515
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09315
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012614
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151444
IRS990/TotalGrossUBIAmt0124512
IRS990/TotalLiabilitiesBOYAmt04568
IRS990/TotalLiabilitiesEOYAmt04141
IRS990/TotalLiabilitiesGrp/BOYAmt04568
IRS990/TotalLiabilitiesGrp/EOYAmt04141
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0377017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0419090
IRS990/TotalOtherProgSrvcExpenseAmt03154
IRS990/TotalProgramServiceExpensesAmt012614
IRS990/TotalRevenueGrp/ExclusionAmt0666
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt064573
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0193506
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0124512
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0381585
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0423231
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 3
IRS990/USAddress/CityNm0BACKUS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056435
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 368
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0363487485
ReturnHeader/Filer/PhoneNum02189473156
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 3
ReturnHeader/Filer/USAddress/CityNm0BACKUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0564350003
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A675ADB693A8D1B0D494CA01424E2A0FC8CF0E59
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D2BFE59C38D261FE576DB0E820B76D8964B0381C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.142.181.92
ReturnHeader/FilingSecurityInformation/IPDt02018-10-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm020:48:08
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pederson Smith Roehl & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Walker
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056484
ReturnHeader/PreparerPersonGrp/PhoneNum02185473122
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ronald A Peterson CPA
ReturnHeader/ReturnTs02018-10-30T10:53:50-00:00

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