Civic Intelligence

American Legion Post 167

990 • Fiscal year 2020 • EIN 41-0156274

Jun 01, 2019 to May 31, 2020 • Filed on Oct 07, 2020

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

85th percentile

0.25x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.15x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-12%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

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.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Asset Growth

55th percentile

0.8%

Faster asset growth than 55% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

46th percentile

-22%

Faster revenue growth than 46% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$452,299

Up $3,646 (+0.8%) from 2019

Net Assets

Down

$340,146

Down $90,746 (-21%) from 2019

Liabilities

Up

$112,153

Up $94,392 (+531%) from 2019

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin31st percentile

Revenue

Down

$763,006

Down $211,574 (-22%) from 2019

Expenses

Down

$853,752

Down $65,589 (-7.1%) from 2019

Net Income

Down

-$90,746

Down $145,985 (-264%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth55th 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 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

2020

Assets$452,299
Liabilities$112,153
Net Assets$340,146
Open 2020 Filing

Operations Trend

Revenue Growth46th 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 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

2020

Revenue$763,006
Expenses$853,752
Net Income-$90,746
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Oct 7, 2020
Return Version
2019v5.0
Gross Receipts
$2,447,232
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$248,140$231,523▼ $16,617
Cash and Non-Interest-Bearing Accounts$173,711$192,327▲ $18,616
Inventories for Sale or Use$22,346$20,402▼ $1,944
Prepaid Expenses and Deferred Charges$4,456$8,047▲ $3,591
Total Assets$448,653$452,299▲ $3,646
Liabilities
Deferred Revenue-$94,130-
Unsecured Notes Loans Payable-$15,000-
Accounts Payable and Accrued Expenses$17,761$3,023▼ $14,738
Total Liabilities$17,761$112,153▲ $94,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$430,892$340,146▼ $90,746
Total Net Assets Fund Balance$430,892$340,146▼ $90,746
Total Liabilities and Net Assets / Fund Balance$448,653$452,299▲ $3,646

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$180,230$588,143$768,373
Equipment$7,475$385,011$392,486
Leasehold Improvements$5,118$84,113$89,231
Land$38,700-$38,700
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Mike Pillatkzki1st Vice
John KrouthCommander
Greg KrauseFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$15,786
Program Service Revenue
$227,530
Investment Income
$41
Other Revenue
$519,649
Change in Net Assets
$-90,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$497,806
Salaries, Compensation, and Employee Benefits$355,946
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$330,465--$330,465
All Other Expenses$107,415--$107,415
Depreciation Depletion$38,006--$38,006
Other Expenses$35,210--$35,210
Occupancy$34,488--$34,488
Payroll Taxes$25,481--$25,481
Fees for Services Accounting$17,976--$17,976
Insurance$13,622--$13,622
Payments to Affiliates$13,050--$13,050
Advertising$12,253--$12,253
Office Expenses$5,280--$5,280
Total Functional Expenses$853,752$0$0$853,752
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,820,064
Gaming Direct Expenses$1,551,618
Fundraising Gross Income$6,172
Fundraising Direct Expenses$5,017
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
2020-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Krouth
Legal Domicile
Mn
Voting Board Members
519
Independent Board Members
519
Employees
55

Preparer

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

Additional Explanations

Form 990, Part IX, Line 24E

“Gambling lawful purpose 22,235 0 0 repairs & maintenance 15,820 0 0 supplies 12,858 0 0 bank charges 11,666 0 0 licenses/bond 9,696 0 0 laundry & cleaning 7,151 0 0 property taxes 6,741 0 0 bands 5,935 0 0 rent 4,688 0 0 misc gambling 3,222 0 0 miscellaneous 2,736 0 0 outside services 2,244 0 0 bad checks 997 0 0 freight 678 0 0 dues & subscriptions 415 0 0 cash short 333 0 0 total 107,415 0 0”

Raw XML Appendix353 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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IRS990/LoanOutstandingInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056201
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 22,235
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/ExplanationTxt0ANYONE PAYING THEIR DUES ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE TO ELECT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS GIVEN TO THE BOARD TO APPROVE BEFORE THE TAX RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GAMBLING LAWFUL PURPOSE 22,235 0 0 REPAIRS & MAINTENANCE 15,820 0 0 SUPPLIES 12,858 0 0 BANK CHARGES 11,666 0 0 LICENSES/BOND 9,696 0 0 LAUNDRY & CLEANING 7,151 0 0 PROPERTY TAXES 6,741 0 0 BANDS 5,935 0 0 RENT 4,688 0 0 MISC GAMBLING 3,222 0 0 MISCELLANEOUS 2,736 0 0 OUTSIDE SERVICES 2,244 0 0 BAD CHECKS 997 0 0 FREIGHT 678 0 0 DUES & SUBSCRIPTIONS 415 0 0 CASH SHORT 333 0 0 TOTAL 107,415 0 0
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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/TotalAssetsBOYAmt0448653
IRS990/TotalAssetsEOYAmt0452299
IRS990/TotalAssetsGrp/BOYAmt0448653
IRS990/TotalAssetsGrp/EOYAmt0452299
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015786
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0853752
IRS990/TotalFunctionalExpensesGrp/TotalAmt0853752
IRS990/TotalGrossUBIAmt0369339
IRS990/TotalLiabilitiesBOYAmt017761
IRS990/TotalLiabilitiesEOYAmt0112153
IRS990/TotalLiabilitiesGrp/BOYAmt017761
IRS990/TotalLiabilitiesGrp/EOYAmt0112153
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0430892
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0340146
IRS990/TotalProgramServiceExpensesAmt0853752
IRS990/TotalProgramServiceRevenueAmt0227530
IRS990/TotalRevenueGrp/ExclusionAmt011210
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0366671
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0763006
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0369339
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0448653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0452299
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt015000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0519
IRS990/VotingMembersIndependentCnt0519
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KROUTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03202358136
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-07
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/PreparationDt02021-01-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KASEY NELSON CPA
ReturnHeader/ReturnTs02021-01-27T09:31:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-06-01
ReturnHeader/TaxPeriodEndDt02020-05-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$452,299
Liabilities
$112,153
Net assets
$340,146
Revenue
$763,006
Expenses
$853,752
Net income
-$90,746
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
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