Civic Intelligence

American Legion Post 77

990 • Fiscal year 2017 • EIN 41-0121915

Jul 01, 2016 to Jun 30, 2017 • Filed on May 12, 2018

Organization Profile
137 W Broadway StOwatonna, MN 55060-2301

(507) 451-6080

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.08x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.08x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

35th percentile

-2.1%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

90th percentile

$38,241

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

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

Asset Growth

5th percentile

-12%

Faster asset growth than 5% of similar nonprofits.

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

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$228,104

Down $32,055 (-12%) from 2016

Net Assets

Down

$208,793

Down $27,651 (-12%) from 2016

Liabilities

Down

$19,311

Down $4,404 (-19%) from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin35th percentile

Revenue

Down

$235,803

Down $33,115 (-12%) from 2016

Expenses

Down

$240,646

Down $31,993 (-12%) from 2016

Net Income

Down

-$4,843

Down $1,122 (-30%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$600K$400K$200K$0Assets 2011: $283,374Liabilities 2011: $6,902Net Assets 2011: $276,4722011Assets 2012: $254,051Liabilities 2012: $9,064Net Assets 2012: $244,9872012Assets 2013: $252,498Liabilities 2013: $13,499Net Assets 2013: $238,9992013Assets 2014: $243,507Liabilities 2014: $15,015Net Assets 2014: $228,4922014Assets 2015: $259,149Liabilities 2015: $18,984Net Assets 2015: $240,1652015Assets 2016: $260,159Liabilities 2016: $23,715Net Assets 2016: $236,4442016Assets 2017: $228,104Liabilities 2017: $19,311Net Assets 2017: $208,7932017Assets 2018: $233,824Liabilities 2018: $24,387Net Assets 2018: $209,4372018Assets 2019: $224,680Liabilities 2019: $19,330Net Assets 2019: $205,3502019Assets 2020: $224,992Liabilities 2020: $7,702Net Assets 2020: $217,2902020Assets 2021: $307,719Liabilities 2021: $5,376Net Assets 2021: $302,3432021Assets 2022: $382,702Liabilities 2022: $5,376Net Assets 2022: $377,3262022Assets 2023: $428,083Liabilities 2023: $9,026Net Assets 2023: $419,0572023

Highlighted filing

2017

Assets$228,104
Liabilities$19,311
Net Assets$208,793
Open 2017 Filing

Operations Trend

Revenue Growth23rd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $257,143Expenses 2011: $256,013Net Income 2011: $1,1302011Revenue 2012: $232,037Expenses 2012: $263,667Net Income 2012: -$31,6302012Revenue 2013: $238,925Expenses 2013: $244,913Net Income 2013: -$5,9882013Revenue 2014: $229,386Expenses 2014: $239,893Net Income 2014: -$10,5072014Revenue 2015: $244,492Expenses 2015: $232,819Net Income 2015: $11,6732015Revenue 2016: $268,918Expenses 2016: $272,639Net Income 2016: -$3,7212016Revenue 2017: $235,803Expenses 2017: $240,646Net Income 2017: -$4,8432017Revenue 2018: $243,229Expenses 2018: $241,096Net Income 2018: $2,1332018Revenue 2019: $228,524Expenses 2019: $237,663Net Income 2019: -$9,1392019Revenue 2020: $245,849Expenses 2020: $243,735Net Income 2020: $2,1142020Revenue 2021: $244,331Expenses 2021: $163,352Net Income 2021: $80,9792021Revenue 2022: $246,055Expenses 2022: $172,034Net Income 2022: $74,0212022Revenue 2023: $252,654Expenses 2023: $199,276Net Income 2023: $53,3782023

Highlighted filing

2017

Revenue$235,803
Expenses$240,646
Net Income-$4,843
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 12, 2018
Return Version
2016v3.0
Gross Receipts
$2,026,608
Mission and Program Overview

Mission

Support the constitution and patriotism and provide services for veterans along with charitable endeavors for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$104,752$106,241▲ $1,489
Savings and Temporary Cash Investments$60,970$59,361▼ $1,609
Cash and Non-Interest-Bearing Accounts$40,350$37,490▼ $2,860
Prepaid Expenses and Deferred Charges$28,735--
Inventories for Sale or Use$25,352$25,012▼ $340
Total Assets$260,159$228,104▼ $32,055
Liabilities
Accounts Payable and Accrued Expenses$23,715$19,311▼ $4,404
Total Liabilities$23,715$19,311▼ $4,404
Net Assets / Fund Balance
Unrestricted Net Assets$236,444$208,793▼ $27,651
Total Net Assets Fund Balance$236,444$208,793▼ $27,651
Total Liabilities and Net Assets / Fund Balance$260,159$228,104▼ $32,055

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$84,134--
Equipment$22,107$47,147-
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleBaseTotal
Brandon NobleGambling Manager$38,241$38,241

Board Members and Trustees

NameTitle
Dan BrewsterTrustee
Denny JohnsonTrustee
Earl WheelerTrustee
Jim DracheTrustee
Stan EnnisTrustee
Tom RussellTrustee
Jim WigginsFinance
Gary RinghoferPost Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$17,804
Program Service Revenue
$0
Investment Income
$8,360
Other Revenue
$209,639
Change in Net Assets
$-4,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,262
Salaries, Compensation, and Employee Benefits$104,384
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$77,206
All Other Expenses---$53,330
Other Employee Benefits---$18,975
Payments to Affiliates---$13,839
Office Expenses---$8,882
Other Expenses-$8,877-$8,877
Insurance---$8,424
Payroll Taxes---$8,203
Advertising---$4,378
Fees for Services Accounting---$680
Total Functional Expenses$0$0$0$240,646
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,638,265
Gaming Gross Income$1,634,399
Fundraising Gross Income$14,596
Fundraising Direct Expenses$2,938
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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

Members or stockholder classes and rights Part VI line 6

“The organization has members who help carry out the mission of the post.”

Member election for additional members Part VI line 7A

“The post provides active members one vote for the election of board members.”

Governing body decisions Part VI line 7B

“The post holds meetings on any governance issues and would be subject to approval by members.”

Form 990 governing body review Part VI line 11

“The 990 gets reviewed by the board at the next available board meeting.”

Governing documents etc available to public Part VI line 19

“The organization makes its governing documents and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 77
EIN
41-0121915
Address
137 W BROADWAY ST, OWATONNA, MN 55060-2301

Signing Officer

Name
Gary Ringhofer
Title
Commander
Phone
5074516080
Signed
2018-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Ringhofer
Formed
1946
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
17
Volunteers
25

Preparer

Firm
Thomas M Bowlin CPA
Address
3435 WASHINGTON DRIVE SUITE 207, EAGAN, MN 55122
Preparer
Thomas M Bowlin
Phone
6515031478
Supplemental Narrative

Additional Explanations

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

“Other changes in net assets or fund balances.Retained earnings needed to be adjusted to correct net loss from prior year to proper amount.”

List of other expenses Part IX line 24E

“TOTAL OF LINE 24e 53,330 See itemized list belowSALES TAX $29,377PHEASANTS FUND $ 9,500SUPPLIES $ 2,794LINEN $ 2,397LICENSES $ 1,565TELEPHONE $ 2,048MISCELLANEOUS $ 1,855MEMORIAL DAY COSTS $ 2,140GARBAGE $ 750PX $ 506POSTAGE & FREIGHT $ 369BANK FEE $ 29”

Raw XML Appendix389 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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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01332366
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01638265
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt037950
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01596449
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01634399
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-3866
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0305899
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0305899
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt038241
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRANDON NOBLE
IRS990ScheduleG/GamingManagerServicesProvTxt0OPERATIONS OF LAWFUL GAMBLING
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0BRANDON NOBLE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0137 BROADWAY
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OWATONNA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0550602301
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHO HELP CARRY OUT THE MISSION OF THE POST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POST PROVIDES ACTIVE MEMBERS ONE VOTE FOR THE ELECTION OF BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POST HOLDS MEETINGS ON ANY GOVERNANCE ISSUES AND WOULD BE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 GETS REVIEWED BY THE BOARD AT THE NEXT AVAILABLE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other changes in net assets or fund balances.Retained earnings needed to be adjusted to correct net loss from prior year to proper amount.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TOTAL OF LINE 24e 53,330 See itemized list belowSALES TAX $29,377PHEASANTS FUND $ 9,500SUPPLIES $ 2,794LINEN $ 2,397LICENSES $ 1,565TELEPHONE $ 2,048MISCELLANEOUS $ 1,855MEMORIAL DAY COSTS $ 2,140GARBAGE $ 750PX $ 506POSTAGE & FREIGHT $ 369BANK FEE $ 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0260159
IRS990/TotalAssetsEOYAmt0228104
IRS990/TotalAssetsGrp/BOYAmt0260159
IRS990/TotalAssetsGrp/EOYAmt0228104
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017804
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0240646
IRS990/TotalGrossUBIAmt0-3841
IRS990/TotalLiabilitiesBOYAmt023715
IRS990/TotalLiabilitiesEOYAmt019311
IRS990/TotalLiabilitiesGrp/BOYAmt023715
IRS990/TotalLiabilitiesGrp/EOYAmt019311
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0236444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208793
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0240646
IRS990/TotalReportableCompFromOrgAmt038241
IRS990/TotalRevenueGrp/ExclusionAmt0221340
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235803
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-3841
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0260159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0228104
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0236444
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0208793
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY RINGHOFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05074516080
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 77
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410121915
ReturnHeader/Filer/USAddress/AddressLine1Txt0137 W BROADWAY ST
ReturnHeader/Filer/USAddress/CityNm0OWATONNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0550602301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FF6C9754B1380220EABF417E6A98AEF617CC044A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FF6C9754B1380220EABF417E6A98AEF617CC044A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04161412018132fv2hqke
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-05-12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.41.60.211
ReturnHeader/FilingSecurityInformation/IPDt02018-05-12
ReturnHeader/FilingSecurityInformation/IPTm019:54:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300630363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS M BOWLIN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03435 WASHINGTON DRIVE SUITE 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055122
ReturnHeader/PreparerPersonGrp/PhoneNum06515031478
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas M Bowlin
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-05-12T19:53:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$228,104
Liabilities
$19,311
Net assets
$208,793
Revenue
$235,803
Expenses
$240,646
Net income
-$4,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.28$0.09$4.19$2.53$1.99$0.53
2022Summary only. Only limited summary data is available for this year.$3.83$0.05$3.77$2.46$1.72$0.74
2021Summary only. Only limited summary data is available for this year.$3.08$0.05$3.02$2.44$1.63$0.81
2020Summary only. Only limited summary data is available for this year.$2.25$0.08$2.17$2.46$2.44$0.02
2019Summary only. Only limited summary data is available for this year.$2.25$0.19$2.05$2.29$2.38$0.09
2018Summary only. Only limited summary data is available for this year.$2.34$0.24$2.09$2.43$2.41$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.28$0.19$2.09$2.36$2.41$0.05
2016Summary only. Only limited summary data is available for this year.$2.60$0.24$2.36$2.69$2.73$0.04
2015Summary only. Only limited summary data is available for this year.$2.59$0.19$2.40$2.44$2.33$0.12
2014Summary only. Only limited summary data is available for this year.$2.44$0.15$2.28$2.29$2.40$0.11
2013Summary only. Only limited summary data is available for this year.$2.52$0.13$2.39$2.39$2.45$0.06
2012Summary only. Only limited summary data is available for this year.$2.54$0.09$2.45$2.32$2.64$0.32
2011Summary only. Only limited summary data is available for this year.$2.83$0.07$2.76$2.57$2.56$0.01