Civic Intelligence

American Legion Wm T Mccoy Post 92

990 • Fiscal year 2014 • EIN 41-0401600

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 05, 2014

403 E Center StreetRochester, MN 55904

(507) 252-1659

Siviq Scores

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

Liabilities / Assets

67th percentile

0.09x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.04x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

1.5%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

62nd percentile

$845

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-3.8%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

63rd percentile

4.8%

Faster revenue growth than 63% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

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

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $393,014Liabilities 2011: $29,908Net Assets 2011: $363,1062011Assets 2012: $287,468Liabilities 2012: $35,010Net Assets 2012: $252,4582012Assets 2013: $295,192Liabilities 2013: $43,965Net Assets 2013: $251,2272013Assets 2014: $283,922Liabilities 2014: $24,403Net Assets 2014: $259,5192014Assets 2015: $369,600Liabilities 2015: $22,425Net Assets 2015: $347,1752015Assets 2016: $412,784Liabilities 2016: $18,574Net Assets 2016: $394,2102016Assets 2017: $391,632Liabilities 2017: $21,612Net Assets 2017: $370,0202017Assets 2018: $482,392Liabilities 2018: $72,236Net Assets 2018: $410,1562018Assets 2019: $2,898,243Liabilities 2019: $26,546Net Assets 2019: $2,871,6972019Assets 2020: $2,581,033Liabilities 2020: $12,962Net Assets 2020: $2,568,0712020Assets 2021: $2,660,730Liabilities 2021: $25,375Net Assets 2021: $2,635,3552021Assets 2022: $2,609,188Liabilities 2022: $15,178Net Assets 2022: $2,594,0102022Assets 2023: $2,505,371Liabilities 2023: $24,398Net Assets 2023: $2,480,9732023Assets 2024: $2,381,115Liabilities 2024: $38,873Net Assets 2024: $2,342,2422024Assets 2025: $2,032,034Liabilities 2025: $73,082Net Assets 2025: $1,958,9522025

Highlighted filing

2014

Assets$283,922
Liabilities$24,403
Net Assets$259,519

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $571,1472011Expenses 2012: $498,5302012Revenue 2013: $539,912Expenses 2013: $541,143Net Income 2013: -$1,2312013Revenue 2014: $565,726Expenses 2014: $557,434Net Income 2014: $8,2922014Revenue 2015: $672,469Expenses 2015: $584,813Net Income 2015: $87,6562015Revenue 2016: $669,801Expenses 2016: $622,766Net Income 2016: $47,0352016Revenue 2017: $279,965Expenses 2017: $309,451Net Income 2017: -$29,4862017Revenue 2018: $455,180Expenses 2018: $409,473Net Income 2018: $45,7072018Revenue 2019: $2,876,019Expenses 2019: $410,303Net Income 2019: $2,465,7162019Revenue 2020: $338,939Expenses 2020: $641,211Net Income 2020: -$302,2722020Revenue 2021: $354,857Expenses 2021: $341,625Net Income 2021: $13,2322021Revenue 2022: $432,929Expenses 2022: $474,274Net Income 2022: -$41,3452022Revenue 2023: $498,924Expenses 2023: $611,961Net Income 2023: -$113,0372023Revenue 2024: $449,516Expenses 2024: $608,969Net Income 2024: -$159,4532024Revenue 2025: $516,834Expenses 2025: $773,981Net Income 2025: -$257,1472025

Highlighted filing

2014

Revenue$565,726
Expenses$557,434
Net Income$8,292
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Aug 5, 2014
Return Version
2013v3.1
Gross Receipts
$2,644,168
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$4,114$47,073$51,187
Leasehold Improvements$14,141$28,081$42,222
Land$38,972-$38,972
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Don WaltermanCommanderPT$845$845
Jay AndersonFinance OffiPT$845$845
Reid OberleAdjutantPT$845$845
Revenue and Support

Revenue Composition

Contributions and Grants
$52,080
Program Service Revenue
$23,623
Investment Income
$3,392
Other Revenue
$486,631
All Other Contributions
$19,613
Change in Net Assets
$8,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,105,271
Gaming Direct Expenses$1,905,932
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
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members are veterans from the community

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

MEMBERS ELECT OFFICERS

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

Compensation for the gambling manager and bar manager are based on compara tive salaries in the area. Salaries are approved by the executive board.

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

Prepared by cpa and review by finance officer

Form 990, Page 6, Part VI, Line 12C

Discussed at least annually at regular monthly meetings

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive board is stipends approved by membership

Form 990, Page 6, Part VI, Line 15B

Compensation for the gambling manager and bar manager are based on compara tive salaries in the area

Form 990, Page 6, Part VI, Line 19

Presented at monthly member meeting and available upon request

Filing and Contact Details

Filer

EIN
41-0401600
Phone
5072521659

Signing Officer

Name
Jay Anderson
Title
Finance Officer
Phone
5072521659
Signed
2014-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Walterman
Formed
1921
Legal Domicile
Mn
Voting Board Members
1,098
Independent Board Members
1,098
Employees
26
Volunteers
1,098

Preparer

Preparer
Terri Wiltrout
Phone
5079514234
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Raw XML Appendix379 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/CashPrizesPullTabsAmt01622630
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01693268
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01905932
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt040956
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt054700
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02009615
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02105271
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0199339
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0192072
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0192072
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt020592
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt020592
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROGER VANGNESS
IRS990ScheduleG/GamingManagerServicesProvTxt0BOOKKEEPING AND COMPLIANCE REP
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ROGER VANGNESS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10403 E CENTER STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/City0ROCHESTER
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode055904
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1MEMBERS ARE VETERANS FROM THE COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION 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/ExplanationTxt4PREPARED BY CPA AND REVIEW BY FINANCE OFFICER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCUSSED AT LEAST ANNUALLY AT REGULAR MONTHLY MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR THE EXECUTIVE BOARD IS STIPENDS APPROVED BY MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION FOR THE GAMBLING MANAGER AND BAR MANAGER ARE BASED ON COMPARA TIVE SALARIES IN THE AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRESENTED AT MONTHLY MEMBER MEETING AND AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0295192
IRS990/TotalAssetsEOYAmt0283922
IRS990/TotalAssetsGrp/BOYAmt0295192
IRS990/TotalAssetsGrp/EOYAmt0283922
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052080
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0190462
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035868
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0331104
IRS990/TotalFunctionalExpensesGrp/TotalAmt0557434
IRS990/TotalGrossUBIAmt039377
IRS990/TotalLiabilitiesBOYAmt043965
IRS990/TotalLiabilitiesEOYAmt024403
IRS990/TotalLiabilitiesGrp/BOYAmt043965
IRS990/TotalLiabilitiesGrp/EOYAmt024403
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251227
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0259519
IRS990/TotalProgramServiceExpensesAmt0331104
IRS990/TotalProgramServiceRevenueAmt023623
IRS990/TotalReportableCompFromOrgAmt024135
IRS990/TotalRevenueGrp/ExclusionAmt03392
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029948
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0565726
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0480306
IRS990/TotalVolunteersCnt01098
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0295192
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0283922
IRS990/TravelGrp/ProgramServicesAmt0506
IRS990/TravelGrp/TotalAmt0506
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10515 11TH AVE NE
IRS990/USAddress/City0ROCHESTER
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode055906
IRS990/VotingMembersGoverningBodyCnt01098
IRS990/VotingMembersIndependentCnt01098
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05072521659
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION WM T MCCOY POST 92
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410401600
ReturnHeader/Filer/PhoneNum05072521659
ReturnHeader/Filer/USAddress/AddressLine10403 E CENTER STREET
ReturnHeader/Filer/USAddress/City0ROCHESTER
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055904
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461444321
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WILTROUT ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101435 INDUSTRIAL DR NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0559010717
ReturnHeader/PreparerPersonGrp/PhoneNum05079514234
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRI WILTROUT
ReturnHeader/ReturnTs02014-08-05T21:18:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.03$0.07$1.96$0.52$0.77$0.26
2024Detailed filing. Detailed filing data is available for this year.$2.38$0.04$2.34$0.45$0.61$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.51$0.02$2.48$0.50$0.61$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.61$0.02$2.59$0.43$0.47$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.66$0.03$2.64$0.35$0.34$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.57$0.34$0.64$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.90$0.03$2.87$2.88$0.41$2.47
2018Summary only. Only limited summary data is available for this year.$0.48$0.07$0.41$0.46$0.41$0.05
2017Summary only. Only limited summary data is available for this year.$0.39$0.02$0.37$0.28$0.31$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.02$0.39$0.67$0.62$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.02$0.35$0.67$0.58$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.26$0.57$0.56$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.04$0.25$0.54$0.54$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.04$0.25$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.03$0.36$0.57