Civic Intelligence

American Legion Post 167

990 • Fiscal year 2021 • EIN 41-0156274

Jun 01, 2020 to May 31, 2021 • Filed on Jan 04, 2022

Organization Profile
220 19th Ave SWWillmar, MN 56201

(320) 235-8136

Siviq Scores

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

Liabilities / Assets

87th percentile

0.23x

Higher debt load relative to assets than 87% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Net Margin

60th percentile

25%

Higher net margin than 60% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Asset Growth

88th percentile

53%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

4.1%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets87th percentile

Assets

Flat

$692,623

Flat from 2021

Net Assets

Flat

$534,965

Flat from 2021

Liabilities

Flat

$157,658

Flat from 2021

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin60th percentile

Revenue

Flat

$794,495

Flat from 2021

Expenses

Flat

$599,676

Flat from 2021

Net Income

Flat

$194,819

Flat from 2021

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$800K$600K$400K$200K$0Assets 2012: $512,743Liabilities 2012: $51,371Net Assets 2012: $461,3722012Assets 2013: $494,423Liabilities 2013: $53,472Net Assets 2013: $440,9512013Assets 2014: $461,775Liabilities 2014: $51,759Net Assets 2014: $410,0162014Assets 2015: $404,716Liabilities 2015: $30,054Net Assets 2015: $374,6622015Assets 2016: $381,068Liabilities 2016: $18,285Net Assets 2016: $362,7832016Assets 2017: $391,557Liabilities 2017: $35,991Net Assets 2017: $355,5662017Assets 2018: $393,699Liabilities 2018: $18,046Net Assets 2018: $375,6532018Assets 2019: $448,653Liabilities 2019: $17,761Net Assets 2019: $430,8922019Assets 2020: $452,299Liabilities 2020: $112,153Net Assets 2020: $340,1462020Assets 2021: $692,623Liabilities 2021: $157,658Net Assets 2021: $534,9652021Assets 2021: $692,623Liabilities 2021: $157,658Net Assets 2021: $534,9652021Assets 2022: $767,267Liabilities 2022: $28,664Net Assets 2022: $738,6032022Assets 2023: $790,965Liabilities 2023: $11,468Net Assets 2023: $779,4972023Assets 2024: $780,319Liabilities 2024: $16,575Net Assets 2024: $763,7442024Assets 2025: $795,826Liabilities 2025: $23,338Net Assets 2025: $772,4882025

Highlighted filing

2021

Assets$692,623
Liabilities$157,658
Net Assets$534,965
Open 2021 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $1,042,658Expenses 2012: $1,074,226Net Income 2012: -$31,5682012Revenue 2013: $1,090,668Expenses 2013: $1,111,089Net Income 2013: -$20,4212013Revenue 2014: $1,096,153Expenses 2014: $1,127,088Net Income 2014: -$30,9352014Revenue 2015: $914,268Expenses 2015: $949,622Net Income 2015: -$35,3542015Revenue 2016: $938,366Expenses 2016: $950,245Net Income 2016: -$11,8792016Revenue 2017: $855,707Expenses 2017: $862,924Net Income 2017: -$7,2172017Revenue 2018: $858,141Expenses 2018: $838,054Net Income 2018: $20,0872018Revenue 2019: $974,580Expenses 2019: $919,341Net Income 2019: $55,2392019Revenue 2020: $763,006Expenses 2020: $853,752Net Income 2020: -$90,7462020Revenue 2021: $794,495Expenses 2021: $599,676Net Income 2021: $194,8192021Revenue 2021: $794,495Expenses 2021: $599,676Net Income 2021: $194,8192021Revenue 2022: $1,145,558Expenses 2022: $966,675Net Income 2022: $178,8832022Revenue 2023: $1,097,669Expenses 2023: $1,056,775Net Income 2023: $40,8942023Revenue 2024: $1,064,176Expenses 2024: $1,079,929Net Income 2024: -$15,7532024Revenue 2025: $1,124,919Expenses 2025: $1,119,070Net Income 2025: $5,8492025

Highlighted filing

2021

Revenue$794,495
Expenses$599,676
Net Income$194,819
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Jan 4, 2022
Return Version
2020v4.0
Gross Receipts
$2,466,133
Mission and Program Overview

Mission

To help provide support to veterans, youth and senior citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$192,327$345,497▲ $153,170
Land, Buildings, and Equipment, Net$231,523$215,478▼ $16,045
Accounts Receivable-$104,700-
Inventories for Sale or Use$20,402$19,727▼ $675
Prepaid Expenses and Deferred Charges$8,047$7,221▼ $826
Total Assets$452,299$692,623▲ $240,324
Liabilities
Unsecured Notes Loans Payable$15,000$127,488▲ $112,488
Accounts Payable and Accrued Expenses$3,023$25,187▲ $22,164
Deferred Revenue$94,130$4,983▼ $89,147
Total Liabilities$112,153$157,658▲ $45,505
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$340,146$534,965▲ $194,819
Total Net Assets Fund Balance$340,146$534,965▲ $194,819
Total Liabilities and Net Assets / Fund Balance$452,299$692,623▲ $240,324

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$167,859$600,514$768,373
Equipment$4,775$387,711$392,486
Leasehold Improvements$4,144$85,087$89,231
Land$38,700-$38,700
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Jon Olson1st Vice
John Christenson2nd Vice
John KrouthCommander
Greg KrauseFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$135,552
Program Service Revenue
$185,271
Investment Income
$1,000
Other Revenue
$472,672
Change in Net Assets
$194,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$402,031
Salaries, Compensation, and Employee Benefits$197,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,664--$182,664
All Other Expenses$94,907--$94,907
Occupancy$31,403--$31,403
Other Expenses$30,249--$30,249
Insurance$17,272--$17,272
Payroll Taxes$14,981--$14,981
Fees for Services Accounting$14,869--$14,869
Depreciation Depletion$12,792--$12,792
Payments to Affiliates$11,963--$11,963
Office Expenses$4,267--$4,267
Advertising$1,747--$1,747
Total Functional Expenses$599,676$0$0$599,676
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,846,721
Gaming Direct Expenses$1,563,411
Fundraising Gross Income$1,014
Fundraising Direct Expenses$20
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
Yes
Annual disclosure for covered persons
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
No
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

“Anyone paying their dues are considered members.”

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

“Members vote to elect board members.”

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

“A copy of the 990 is given to the board to approve before the tax return is filed.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
American Legion Post 167
EIN
41-0156274
Phone
3202358136
Address
220 19TH AVE SW, WILLMAR, MN 56201

Signing Officer

Name
John Krouth
Title
Commander
Phone
3202358136
Signed
2022-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Krouth
Legal Domicile
Mn
Voting Board Members
506
Independent Board Members
506
Employees
45

Preparer

Firm
Westberg-eischens Pllp
Address
PO BOX 362, WILLMAR, MN 56201-0362
Preparer
Scott Van Buren CPA
Phone
3202353727
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Amending for employee retention credit received.”

Form 990, Part IX, Line 24E

“Property taxes 19,200 0 0 post expense 16,590 0 0 supplies 12,916 0 0 bank charges 9,284 0 0 repairs & maintenance 8,923 0 0 laundry & cleaning 6,887 0 0 licenses/bond 4,190 0 0 bands 3,475 0 0 misc gambling 2,962 0 0 rent 2,929 0 0 freight 2,674 0 0 miscellaneous 2,342 0 0 outside services 1,645 0 0 cash short 485 0 0 dues & subscriptions 400 0 0 telephone 5 0 0 total 94,907 0 0”

Raw XML Appendix378 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/DirectExpenseSummaryGamingAmt01563411
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt039179
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt020300
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01787242
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01846721
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0283310
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt026936
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0344
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt026592
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt04200
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOEL CARLSON
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL OVERSIGHT/MANAGEMENT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JOEL CARLSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0220 19TH AVE SW
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WILLMAR
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056201
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 30,249
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt130% OF GROSS PROFITS ARE DISTRIBUTED TO OTHER EXEMPT ORGANIZATIONS.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE G, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDING FOR EMPLOYEE RETENTION CREDIT RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE PAYING THEIR DUES ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE TO ELECT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS GIVEN TO THE BOARD TO APPROVE BEFORE THE TAX RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROPERTY TAXES 19,200 0 0 POST EXPENSE 16,590 0 0 SUPPLIES 12,916 0 0 BANK CHARGES 9,284 0 0 REPAIRS & MAINTENANCE 8,923 0 0 LAUNDRY & CLEANING 6,887 0 0 LICENSES/BOND 4,190 0 0 BANDS 3,475 0 0 MISC GAMBLING 2,962 0 0 RENT 2,929 0 0 FREIGHT 2,674 0 0 MISCELLANEOUS 2,342 0 0 OUTSIDE SERVICES 1,645 0 0 CASH SHORT 485 0 0 DUES & SUBSCRIPTIONS 400 0 0 TELEPHONE 5 0 0 TOTAL 94,907 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0452299
IRS990/TotalAssetsEOYAmt0692623
IRS990/TotalAssetsGrp/BOYAmt0452299
IRS990/TotalAssetsGrp/EOYAmt0692623
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0135552
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0599676
IRS990/TotalFunctionalExpensesGrp/TotalAmt0599676
IRS990/TotalGrossUBIAmt0332969
IRS990/TotalLiabilitiesBOYAmt0112153
IRS990/TotalLiabilitiesEOYAmt0157658
IRS990/TotalLiabilitiesGrp/BOYAmt0112153
IRS990/TotalLiabilitiesGrp/EOYAmt0157658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0340146
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0534965
IRS990/TotalProgramServiceExpensesAmt0599676
IRS990/TotalProgramServiceRevenueAmt0185271
IRS990/TotalRevenueGrp/ExclusionAmt012460
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0313514
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0794495
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0332969
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0452299
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0692623
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt015000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0127488
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0506
IRS990/VotingMembersIndependentCnt0506
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KROUTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03202358136
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 167
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410156274
ReturnHeader/Filer/PhoneNum03202358136
ReturnHeader/Filer/USAddress/AddressLine1Txt0220 19TH AVE SW
ReturnHeader/Filer/USAddress/CityNm0WILLMAR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411792388
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WESTBERG-EISCHENS PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 362
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLMAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0562010362
ReturnHeader/PreparerPersonGrp/PhoneNum03202353727
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT VAN BUREN CPA
ReturnHeader/ReturnTs02022-10-12T18:11:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KROUTH
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$692,623
Liabilities
$157,658
Net assets
$534,965
Revenue
$794,495
Expenses
$599,676
Net income
$194,819
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.77$1.12$1.12$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.06$1.08$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$1.10$1.06$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.74$1.15$0.97$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.16$0.53$0.79$0.60$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.16$0.53$0.79$0.60$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.11$0.34$0.76$0.85$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$0.97$0.92$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.38$0.86$0.84$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.36$0.86$0.86$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.94$0.95$0.01
2015Summary only. Only limited summary data is available for this year.$0.40$0.03$0.37$0.91$0.95$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.05$0.41$1.10$1.13$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.05$0.44$1.09$1.11$0.02
2012Summary only. Only limited summary data is available for this year.$0.51$0.05$0.46$1.04$1.07$0.03