Civic Intelligence

American Legion Post 109

990 • Fiscal year 2021 • EIN 41-0631632

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 23, 2022

Organization Profile
614 1st AveTwo Harbors, MN 55616-1506

(218) 834-4141

Siviq Scores

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

Liabilities / Assets

90th percentile

0.29x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.26x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

45th percentile

16%

Higher net margin than 45% of similar nonprofits.

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

Top Officer Pay

80th percentile

$11,075

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

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

Asset Growth

58th percentile

14%

Faster asset growth than 58% of similar nonprofits.

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

Revenue Growth

39th percentile

30%

Faster revenue growth than 39% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$189,911

Up $22,640 (+14%) from 2020

Net Assets

Up

$135,551

Up $33,608 (+33%) from 2020

Liabilities

Down

$54,360

Down $10,968 (-17%) from 2020

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin45th percentile

Revenue

Up

$205,866

Up $47,262 (+30%) from 2020

Expenses

Up

$172,258

Up $2,810 (+1.7%) from 2020

Net Income

Up

$33,608

Up $44,452 (+410%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$300K$200K$100K$0Assets 2011: $84,046Liabilities 2011: $3,677Net Assets 2011: $80,3692011Assets 2012: $105,288Liabilities 2012: $4,114Net Assets 2012: $101,1742012Assets 2013: $105,030Liabilities 2013: $4,381Net Assets 2013: $100,6492013Assets 2014: $113,284Liabilities 2014: $2,938Net Assets 2014: $110,3462014Assets 2015: $118,193Liabilities 2015: $14,851Net Assets 2015: $103,3422015Assets 2016: $150,703Liabilities 2016: $43,304Net Assets 2016: $107,3992016Assets 2017: $136,027Liabilities 2017: $47,225Net Assets 2017: $88,8022017Assets 2018: $118,777Liabilities 2018: $3,895Net Assets 2018: $114,8822018Assets 2019: $154,047Liabilities 2019: $41,310Net Assets 2019: $112,7372019Assets 2020: $167,271Liabilities 2020: $65,328Net Assets 2020: $101,9432020Assets 2021: $189,911Liabilities 2021: $54,360Net Assets 2021: $135,5512021Assets 2022: $228,853Liabilities 2022: $14,091Net Assets 2022: $214,7622022Assets 2023: $197,956Liabilities 2023: $7,783Net Assets 2023: $190,1732023Assets 2024: $226,899Liabilities 2024: $46,308Net Assets 2024: $180,5912024Assets 2025: $164,820Liabilities 2025: $14,403Net Assets 2025: $150,4172025

Highlighted filing

2021

Assets$189,911
Liabilities$54,360
Net Assets$135,551
Open 2021 Filing

Operations Trend

Revenue Growth39th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $112,774Expenses 2011: $114,255Net Income 2011: -$1,4812011Revenue 2012: $153,755Expenses 2012: $132,950Net Income 2012: $20,8052012Revenue 2013: $154,816Expenses 2013: $155,341Net Income 2013: -$5252013Revenue 2014: $152,818Expenses 2014: $143,121Net Income 2014: $9,6972014Revenue 2015: $175,123Expenses 2015: $182,125Net Income 2015: -$7,0022015Revenue 2016: $187,680Expenses 2016: $185,266Net Income 2016: $2,4142016Revenue 2017: $175,526Expenses 2017: $194,123Net Income 2017: -$18,5972017Revenue 2018: $266,732Expenses 2018: $240,652Net Income 2018: $26,0802018Revenue 2019: $201,063Expenses 2019: $203,110Net Income 2019: -$2,0472019Revenue 2020: $158,604Expenses 2020: $169,448Net Income 2020: -$10,8442020Revenue 2021: $205,866Expenses 2021: $172,258Net Income 2021: $33,6082021Revenue 2022: $284,460Expenses 2022: $205,250Net Income 2022: $79,2102022Revenue 2023: $225,044Expenses 2023: $249,633Net Income 2023: -$24,5892023Revenue 2024: $214,309Expenses 2024: $223,890Net Income 2024: -$9,5812024Revenue 2025: $256,054Expenses 2025: $286,228Net Income 2025: -$30,1742025

Highlighted filing

2021

Revenue$205,866
Expenses$172,258
Net Income$33,608
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 23, 2022
Return Version
2020v4.2
Gross Receipts
$1,400,779
Mission and Program Overview

Mission

SERVICE TO VETERANS

Promote the goals of america and to honor and assist veterans of the community in accordance with the goals of the national organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$101,943$135,551▲ $33,608
Land, Buildings, and Equipment, Net$100,969$96,535▼ $4,434
Cash and Non-Interest-Bearing Accounts$37,319$68,711▲ $31,392
Savings and Temporary Cash Investments$17,943$13,625▼ $4,318
Inventories for Sale or Use$11,040$11,040→ $0
Total Assets$167,271$189,911▲ $22,640
Liabilities
Unsecured Notes Loans Payable$60,973$46,333▼ $14,640
Accounts Payable and Accrued Expenses$4,355$8,027▲ $3,672
Total Liabilities$65,328$54,360▼ $10,968
Net Assets / Fund Balance
Total Net Assets Fund Balance$101,943$135,551▲ $33,608
Total Liabilities and Net Assets / Fund Balance$167,271$189,911▲ $22,640

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$36,535$290,212$326,747
Land$60,000-$60,000
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gordy AndersonGambling MgrPT$11,075$11,075

Board Members and Trustees

NameTitle
Brad AndersonDirector
Doug FrericksDirector
Gar GarfieldDirector
Jim DrierDirector
Tim HurdDirector
Vic LindquistDirector
Chris Belfield1st Vice Commander
Vince Sando2nd Vice Commander
James LatvalaCommander
Gary GanserPost Adjutant
Revenue and Support

Revenue Composition

Contributions and Grants
$34,699
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$171,163
All Other Contributions
$11,738
Change in Net Assets
$33,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$91,311
Other Expenses$80,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,890--$80,890
Occupancy$24,820--$24,820
Payroll Taxes$10,421--$10,421
Insurance$9,545--$9,545
Other Expenses$6,598--$6,598
Office Expenses$6,144--$6,144
Depreciation Depletion$4,434--$4,434
Interest$1,389--$1,389
Advertising$1,170--$1,170
Information Technology$1,088--$1,088
Total Functional Expenses$172,258$0$0$172,258
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,156,200
Gaming Direct Expenses$1,143,133
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the board of difrectors for their approval prior to submission for filing”

Form 990, Part VI, Section B, Line 15

“Gambling manager compensation is determined by annual examination of similiar gaming operations. Compensation is reviewed and aprroved annually by the board of directors”

Filing and Contact Details

Filer

Filer Name
American Legion Post 109
EIN
41-0631632
Phone
2188344141
Address
614 1ST AVE, TWO HARBORS, MN 55616-1506

Signing Officer

Name
James Latvala
Title
Commander
Signed
2022-02-23
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
18

Preparer

Firm
Jon T Medure CPA
Address
PO BOX 161032 4123 LOMBARD ST, DULUTH, MN 55816
Preparer
Jon T Medure
Phone
2183401204
Raw XML Appendix391 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/Form990PartVIISectionAGrp/TitleTxt0GAMBLING MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4POST ADJUTANT
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IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt096535
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt051469
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01004386
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01004386
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01143133
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01156200
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01156200
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013067
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0138747
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0138747
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt011075
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0GORDY ANDERSON
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE ALL ASPECTS OF GAMING
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0GORDY ANDERSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0601 1ST AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0TWO HARBORS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055616
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIFRECTORS FOR THEIR APPROVAL PRIOR TO SUBMISSION FOR FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GAMBLING MANAGER COMPENSATION IS DETERMINED BY ANNUAL EXAMINATION OF SIMILIAR GAMING OPERATIONS. COMPENSATION IS REVIEWED AND APRROVED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0167271
IRS990/TotalAssetsEOYAmt0189911
IRS990/TotalAssetsGrp/BOYAmt0167271
IRS990/TotalAssetsGrp/EOYAmt0189911
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt034699
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172258
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172258
IRS990/TotalGrossUBIAmt013067
IRS990/TotalLiabilitiesBOYAmt065328
IRS990/TotalLiabilitiesEOYAmt054360
IRS990/TotalLiabilitiesGrp/BOYAmt065328
IRS990/TotalLiabilitiesGrp/EOYAmt054360
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0135551
IRS990/TotalProgramServiceExpensesAmt0172258
IRS990/TotalReportableCompFromOrgAmt011075
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0205866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt013067
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0167271
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189911
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt060973
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt046333
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0614 1ST AVE
IRS990/USAddress/CityNm0TWO HARBORS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd0556161506
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES LATVALA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 109
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410631632
ReturnHeader/Filer/PhoneNum02188344141
ReturnHeader/Filer/USAddress/AddressLine1Txt0614 1ST AVE
ReturnHeader/Filer/USAddress/CityNm0TWO HARBORS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0556161506
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JON T MEDURE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 161032 4123 LOMBARD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055816
ReturnHeader/PreparerPersonGrp/PhoneNum02183401204
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON T MEDURE
ReturnHeader/ReturnTs02022-02-23T07:45:30-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LATVALA
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
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
$189,911
Liabilities
$54,360
Net assets
$135,551
Revenue
$205,866
Expenses
$172,258
Net income
$33,608
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.65$0.14$1.50$2.56$2.86$0.30
2024Detailed filing. Detailed filing data is available for this year.$2.27$0.46$1.81$2.14$2.24$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.08$1.90$2.25$2.50$0.25
2022Detailed filing. Detailed filing data is available for this year.$2.29$0.14$2.15$2.84$2.05$0.79
2021Detailed filing. Detailed filing data is available for this year.$1.90$0.54$1.36$2.06$1.72$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.65$1.02$1.59$1.69$0.11
2019Summary only. Only limited summary data is available for this year.$1.54$0.41$1.13$2.01$2.03$0.02
2018Summary only. Only limited summary data is available for this year.$1.19$0.04$1.15$2.67$2.41$0.26
2017Summary only. Only limited summary data is available for this year.$1.36$0.47$0.89$1.76$1.94$0.19
2016Summary only. Only limited summary data is available for this year.$1.51$0.43$1.07$1.88$1.85$0.02
2015Summary only. Only limited summary data is available for this year.$1.18$0.15$1.03$1.75$1.82$0.07
2014Summary only. Only limited summary data is available for this year.$1.13$0.03$1.10$1.53$1.43$0.10
2013Summary only. Only limited summary data is available for this year.$1.05$0.04$1.01$1.55$1.55$0.01
2012Summary only. Only limited summary data is available for this year.$1.05$0.04$1.01$1.54$1.33$0.21
2011Summary only. Only limited summary data is available for this year.$0.84$0.04$0.80$1.13$1.14$0.01