Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
990 • Fiscal year 2014 • EIN 41-0401600
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Assets
Down$283,922
Down $11,270 (-3.8%) from 2013
Net Assets
Up$259,519
Up $8,292 (+3.3%) from 2013
Liabilities
Down$24,403
Down $19,562 (-44%) from 2013
Revenue
Up$565,726
Up $25,814 (+4.8%) from 2013
Expenses
Up$557,434
Up $16,291 (+3.0%) from 2013
Net Income
Up$8,292
Up $9,523 (+774%) from 2013
The american legion was chartered in 1921 and has been welcoming veterans from all branches
The american legion was chartered in 1921 and has been welcoming veterans from all branches of our armed forces. We serve our god, country, and community. Our mission is to implement goals, aspirations, dreams, peace, and blessings for our country, friends, and families.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $251,227 | $259,519 | ▲ $8,292 |
| Cash and Non-Interest-Bearing Accounts | $147,722 | $169,646 | ▲ $21,924 |
| Land, Buildings, and Equipment, Net | $63,464 | $57,227 | ▼ $6,237 |
| Savings and Temporary Cash Investments | $68,962 | $37,250 | ▼ $31,712 |
| Inventories for Sale or Use | $11,994 | $14,181 | ▲ $2,187 |
| Prepaid Expenses and Deferred Charges | $2,750 | $4,610 | ▲ $1,860 |
| Accounts Receivable | $300 | $1,008 | ▲ $708 |
| Total Assets | $295,192 | $283,922 | ▼ $11,270 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $43,965 | $24,403 | ▼ $19,562 |
| Total Liabilities | $43,965 | $24,403 | ▼ $19,562 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $251,227 | $259,519 | ▲ $8,292 |
| Total Liabilities and Net Assets / Fund Balance | $295,192 | $283,922 | ▼ $11,270 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,114 | $47,073 | $51,187 |
| Leasehold Improvements | $14,141 | $28,081 | $42,222 |
| Land | $38,972 | - | $38,972 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Don Walterman | Commander | PT | $845 | $845 |
| Jay Anderson | Finance Offi | PT | $845 | $845 |
| Reid Oberle | Adjutant | PT | $845 | $845 |
| Line Item | Amount |
|---|---|
| Other Expenses | $387,262 |
| Total Fundraising Expense | $190,462 |
| Salaries, Compensation, and Employee Benefits | $165,431 |
| Grants and Similar Amounts Paid | $4,741 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $143,014 | - | - | $143,014 |
| Office Expenses | $8,114 | $7,461 | $13,188 | $28,763 |
| Payments to Affiliates | $26,192 | - | - | $26,192 |
| Fees for Services Accounting | $14,961 | $7,280 | - | $22,241 |
| All Other Expenses | $11,817 | $9,184 | - | $21,001 |
| Payroll Taxes | $19,882 | - | - | $19,882 |
| Insurance | $16,629 | - | - | $16,629 |
| Other Expenses | $13,744 | $1,548 | $61,106 | $15,292 |
| Fees for Services Other | $11,890 | - | - | $11,890 |
| Depreciation Depletion | $2,164 | $4,073 | - | $6,237 |
| Occupancy | $5,470 | - | - | $5,470 |
| Grants to Domestic Orgs | $3,861 | - | - | $3,861 |
| Advertising | $2,618 | - | - | $2,618 |
| Current Officers, Directors, Trustees, and Key Employees | - | $2,535 | - | $2,535 |
| Information Technology | $1,087 | $1,218 | - | $2,305 |
| Conferences and Meetings | - | $1,617 | - | $1,617 |
| Grants to Domestic Individuals | $880 | - | - | $880 |
| Travel | $506 | - | - | $506 |
| Fees for Service Investment Mgmnt Fees | - | $95 | - | $95 |
| Total Functional Expenses | $331,104 | $35,868 | $190,462 | $557,434 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $2,105,271 |
| Gaming Direct Expenses | $1,905,932 |
| Professional Fundraising Fees | $0 |
“Members are veterans from the community”
“MEMBERS ELECT OFFICERS”
“Compensation for the gambling manager and bar manager are based on compara tive salaries in the area. Salaries are approved by the executive board.”
“Prepared by cpa and review by finance officer”
“Discussed at least annually at regular monthly meetings”
“Compensation for the executive board is stipends approved by membership”
“Compensation for the gambling manager and bar manager are based on compara tive salaries in the area”
“Presented at monthly member meeting and available upon request”
“The american legion was chartered in 1921 and has been welcoming veterans from all branches of our armed forces. We serve our god, country, and community. Our mission is to implement goals, aspirations, dreams, peace, and blessings for our country, friends, and families.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 43965 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 24403 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 300 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1008 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE AMERICAN LEGION WAS CHARTERED IN 1921 AND HAS BEEN WELCOMING VETERANS FROM ALL BRANCHES OF OUR ARMED FORCES. WE SERVE OUR GOD, COUNTRY, AND COMMUNITY. OUR MISSION IS TO IMPLEMENT GOALS, ASPIRATIONS, DREAMS, PEACE, AND BLESSINGS FOR OUR COUNTRY, FRIENDS, AND FAMILIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2618 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2618 |
| IRS990/AllOtherContributionsAmt | 0 | 19613 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9184 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 11817 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 21001 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JAY ANDERSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5072521659 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 403 E CENTER STREET |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | ROCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 55904 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 147722 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 169646 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 2535 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2535 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1617 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1617 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 172510 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 52080 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 4741 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3392 |
| IRS990/CYOtherExpensesAmt | 0 | 387262 |
| IRS990/CYOtherRevenueAmt | 0 | 486631 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 23623 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 8292 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 165431 |
| IRS990/CYTotalExpensesAmt | 0 | 557434 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 190462 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 565726 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4073 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2164 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6237 |
| IRS990/Desc | 0 | PROVIDE MEMBERS IN THE ROCHESTER AREA AN OPPORTUNITY FOR SOCIAL INTERACTION, IMPROVING MENTAL HEALTH, AND MORALE OF AREA VETERANS. SOCIAL CLUB IS OPEN 7 DAYS A WEEK SERVING MEALS AND BEVERAGES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1 | 0 | AMERICAN LEGION WM T MCCOY POST 92 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 26 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 331104 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7280 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 14961 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22241 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 11890 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 11890 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 95 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 95 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DON WALTERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAY ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | REID OBERLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 845 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 845 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 845 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMANDER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | FINANCE OFFI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ADJUTANT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1921 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | true |
| IRS990/GamingDirectExpensesAmt | 0 | 1905932 |
| IRS990/GamingGrossIncomeAmt | 0 | 2105271 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1098 |
| IRS990/GrantAmt | 0 | 4741 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 880 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 880 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 3861 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 3861 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2644168 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 6325 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 453477 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 1098 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1218 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1087 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2305 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16629 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16629 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 11994 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 14181 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3392 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3392 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 26 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 75154 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 63464 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 57227 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 132381 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 32467 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE AMERICAN LEGION WAS CHARTERED IN 1921 AND HAS BEEN WELCOMING VETERANS FROM ALL BRANCHES OF OUR ARMED FORCES. WE SERVE OUR GOD, COUNTRY, AND COMMUNITY. OUR MISSION IS TO IMPLEMENT GOALS, ASPIRATIONS, DREAMS, PEACE, AND BLESSINGS FOR OUR COUNTRY, FRIENDS, AND FAMILIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 251227 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 259519 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 199339 |
| IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt | 0 | 199339 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 280967 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 280967 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6325 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 6325 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 5470 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5470 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 13188 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7461 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8114 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28763 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | GAMBLING TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM EXPENDITURES |
| IRS990/OtherExpensesGrp/Desc | 2 | ENTERTAINMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 116168 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 61106 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 600 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 257 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1548 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48275 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13744 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 116168 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 61706 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48532 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15292 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 143014 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 143014 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 26192 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 26192 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19882 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19882 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2750 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4610 |
| IRS990/PrincipalOfficerNm | 0 | DON WALTERMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 453000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CLOTHING, FLAGS, VENDING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23623 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 23623 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 55126 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 5360 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4537 |
| IRS990/PYOtherExpensesAmt | 0 | 356889 |
| IRS990/PYOtherRevenueAmt | 0 | 450045 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 30204 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1231 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 178894 |
| IRS990/PYTotalExpensesAmt | 0 | 541143 |
| IRS990/PYTotalRevenueAmt | 0 | 539912 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 8292 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 6325 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 251227 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 259519 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 68962 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 37250 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4114 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 47073 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 51187 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 38972 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 38972 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 14141 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 28081 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 42222 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 57227 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | true |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt | 0 | 28538 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt | 0 | 42100 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 1622630 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 1693268 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 1905932 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt | 0 | 40956 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 54700 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 2009615 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 2105271 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 199339 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 192072 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 192072 |
| IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt | 0 | 20592 |
| IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt | 0 | 20592 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingManagerIsEmployeeInd | 0 | X |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | ROGER VANGNESS |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | BOOKKEEPING AND COMPLIANCE REP |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | ROGER VANGNESS |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1 | 0 | 403 E CENTER STREET |
| IRS990ScheduleG/PersonsWithBooksUSAddress/City | 0 | ROCHESTER |
| IRS990ScheduleG/PersonsWithBooksUSAddress/State | 0 | MN |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode | 0 | 55904 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE AMERICAN LEGION WAS CHARTERED IN 1921 AND HAS BEEN WELCOMING VETERANS FROM ALL BRANCHES OF OUR ARMED FORCES. WE SERVE OUR GOD, COUNTRY, AND COMMUNITY. OUR MISSION IS TO IMPLEMENT GOALS, ASPIRATIONS, DREAMS, PEACE, AND BLESSINGS FOR OUR COUNTRY, FRIENDS, AND FAMILIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS ARE VETERANS FROM THE COMMUNITY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS ELECT OFFICERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION FOR THE GAMBLING MANAGER AND BAR MANAGER ARE BASED ON COMPARA TIVE SALARIES IN THE AREA. SALARIES ARE APPROVED BY THE EXECUTIVE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PREPARED BY CPA AND REVIEW BY FINANCE OFFICER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DISCUSSED AT LEAST ANNUALLY AT REGULAR MONTHLY MEETINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMPENSATION FOR THE EXECUTIVE BOARD IS STIPENDS APPROVED BY MEMBERSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPENSATION FOR THE GAMBLING MANAGER AND BAR MANAGER ARE BASED ON COMPARA TIVE SALARIES IN THE AREA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PRESENTED AT MONTHLY MEMBER MEETING AND AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 295192 |
| IRS990/TotalAssetsEOYAmt | 0 | 283922 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 295192 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 283922 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 52080 |
| IRS990/TotalEmployeeCnt | 0 | 26 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 190462 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 35868 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 331104 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 557434 |
| IRS990/TotalGrossUBIAmt | 0 | 39377 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 43965 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 24403 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 43965 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 24403 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 251227 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 259519 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 331104 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 23623 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 24135 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 3392 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29948 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 565726 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 480306 |
| IRS990/TotalVolunteersCnt | 0 | 1098 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 295192 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 283922 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 506 |
| IRS990/TravelGrp/TotalAmt | 0 | 506 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 515 11TH AVE NE |
| IRS990/USAddress/City | 0 | ROCHESTER |
| IRS990/USAddress/State | 0 | MN |
| IRS990/USAddress/ZIPCode | 0 | 55906 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1098 |
| IRS990/VotingMembersIndependentCnt | 0 | 1098 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAY ANDERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5072521659 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-08-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | AMERICAN LEGION WM T MCCOY POST 92 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 410401600 |
| ReturnHeader/Filer/PhoneNum | 0 | 5072521659 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 403 E CENTER STREET |
| ReturnHeader/Filer/USAddress/City | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/State | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 55904 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461444321 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | WILTROUT ACCOUNTING LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1435 INDUSTRIAL DR NW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 559010717 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5079514234 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-07-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TERRI WILTROUT |
| ReturnHeader/ReturnTs | 0 | 2014-08-05T21:18:19-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.