Civic Intelligence

American Legion Post 71

990 • Fiscal year 2023 • EIN 41-0631990

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 02, 2024

Organization Profile
5814 Grand AveDuluth, MN 55807

(218) 628-2181

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Net Margin

28th percentile

-4.1%

Higher net margin than 28% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

94th percentile

$45,112

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2023

Asset Growth

88th percentile

28%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

27%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$240,047

Up $52,038 (+28%) from 2022

Net Assets

Up

$239,867

Up $52,415 (+28%) from 2022

Liabilities

Down

$180

Down $377 (-68%) from 2022

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin28th percentile

Revenue

Up

$238,626

Up $50,288 (+27%) from 2022

Expenses

Up

$248,335

Up $31,758 (+15%) from 2022

Net Income

Up

-$9,709

Up $18,530 (+66%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$600K$400K$200K$0Assets 2010: $482,333Liabilities 2010: $38,543Net Assets 2010: $443,7902010Assets 2011: $415,025Liabilities 2011: $119Net Assets 2011: $414,9062011Assets 2012: $433,971Liabilities 2012: $778Net Assets 2012: $433,1932012Assets 2013: $445,850Liabilities 2013: $1,060Net Assets 2013: $444,7902013Assets 2014: $407,508Liabilities 2014: $1,297Net Assets 2014: $406,2112014Assets 2015: $380,052Liabilities 2015: $0Net Assets 2015: $380,0522015Assets 2016: $350,675Liabilities 2016: $0Net Assets 2016: $350,6752016Assets 2017: $322,275Liabilities 2017: $0Net Assets 2017: $322,2752017Assets 2018: $322,197Liabilities 2018: $0Net Assets 2018: $322,1972018Assets 2019: $290,956Liabilities 2019: $0Net Assets 2019: $290,9562019Assets 2020: $237,194Liabilities 2020: $0Net Assets 2020: $237,1942020Assets 2021: $216,481Liabilities 2021: $791Net Assets 2021: $215,6902021Assets 2022: $188,009Liabilities 2022: $557Net Assets 2022: $187,4522022Assets 2023: $240,047Liabilities 2023: $180Net Assets 2023: $239,8672023Assets 2024: $276,538Liabilities 2024: $1,242Net Assets 2024: $275,2962024

Highlighted filing

2023

Assets$240,047
Liabilities$180
Net Assets$239,867
Open 2023 Filing

Operations Trend

Revenue Growth70th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $213,017Expenses 2010: $237,196Net Income 2010: -$24,1792010Revenue 2011: $224,142Expenses 2011: $253,026Net Income 2011: -$28,8842011Revenue 2012: $240,961Expenses 2012: $222,673Net Income 2012: $18,2882012Revenue 2013: $221,171Expenses 2013: $209,575Net Income 2013: $11,5962013Revenue 2014: $194,838Expenses 2014: $233,417Net Income 2014: -$38,5792014Revenue 2015: $210,203Expenses 2015: $236,362Net Income 2015: -$26,1592015Revenue 2016: $208,666Expenses 2016: $238,043Net Income 2016: -$29,3772016Revenue 2017: $208,670Expenses 2017: $237,070Net Income 2017: -$28,4002017Revenue 2018: $220,323Expenses 2018: $220,401Net Income 2018: -$782018Revenue 2019: $181,379Expenses 2019: $212,620Net Income 2019: -$31,2412019Revenue 2020: $110,984Expenses 2020: $164,745Net Income 2020: -$53,7612020Revenue 2021: $257,089Expenses 2021: $184,930Net Income 2021: $72,1592021Revenue 2022: $188,338Expenses 2022: $216,577Net Income 2022: -$28,2392022Revenue 2023: $238,626Expenses 2023: $248,335Net Income 2023: -$9,7092023Revenue 2024: $141,142Expenses 2024: $105,713Net Income 2024: $35,4292024

Highlighted filing

2023

Revenue$238,626
Expenses$248,335
Net Income-$9,709
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 2, 2024
Return Version
2023v5.0
Gross Receipts
$2,315,006
Mission and Program Overview

Mission

SERVICE TO VETERANS

Support the purpose of providing social and recreational activities for veterans and their relatives in an atmospere whichs promotes americanism

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$187,452$239,867▲ $52,415
Cash and Non-Interest-Bearing Accounts$69,639$84,019▲ $14,380
Land, Buildings, and Equipment, Net$86,843$72,541▼ $14,302
Savings and Temporary Cash Investments$18,545$68,082▲ $49,537
Inventories for Sale or Use$12,982$14,352▲ $1,370
Accounts Receivable-$1,053-
Total Assets$188,009$240,047▲ $52,038
Liabilities
Accounts Payable and Accrued Expenses$557$180▼ $377
Total Liabilities$557$180▼ $377
Net Assets / Fund Balance
Total Net Assets Fund Balance$187,452$239,867▲ $52,415
Total Liabilities and Net Assets / Fund Balance$188,009$240,047▲ $52,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,591$627,129$678,720
Equipment$2,369$41,275$43,644
Leasehold Improvements$18,581$3,717$22,298
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
C HartleyDirector
M SlavieroDirector
P LeoneDirector
T WilkDirector
W SwansonDirector
W HallerAdjutant
D NephewCommander
K CarusoFinance Officer
R StephensGambling Manager
F FlashbergerVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$32,243
Program Service Revenue
$0
Investment Income
$1,409
Other Revenue
$204,974
All Other Contributions
$13,598
Change in Net Assets
$-9,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$128,402
Other Expenses$119,933
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,402--$128,402
Occupancy$42,523--$42,523
Depreciation Depletion$14,302--$14,302
Other Expenses$10,800--$10,800
Office Expenses$9,366--$9,366
Advertising$5,868--$5,868
Insurance$5,684--$5,684
Fees for Services Legal$1,196--$1,196
Total Functional Expenses$248,335$0$0$248,335
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,886,103
Gaming Direct Expenses$1,884,209
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

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

Form 990, Part VI, Section B, Line 15B

“Gambling manager compensation is determined by annual review and approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“All information is available by request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 71
EIN
41-0631990
Phone
2186282181
Address
5814 GRAND AVE, DULUTH, MN 55807

Signing Officer

Name
David Nephew
Title
Commander
Phone
2186282181
Signed
2024-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Nephew
Formed
1922
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
23

Preparer

Firm
Jon T Medure CPA
Address
PO BOX 161032 4123 LOMBARD ST, DULUTH, MN 55816
Preparer
Jon T Medure
Phone
2183401204
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IRS990/RentalIncomeOrLossGrp/RealAmt012900
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0187452
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0239867
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018545
IRS990/SavingsAndTempCashInvstGrp/EOYAmt068082
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt051591
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0627129
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0678720
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041275
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043644
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018581
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03717
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072541
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0120992
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0300060
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01286149
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01586209
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01884209
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0374771
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01511332
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01886103
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt01894
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0298000
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt057203
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0240797
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt045112
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROBERT STEPHENS
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE ALL ASPECTS OF GAMING
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ROBERT STEPHENS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05814 GRAND AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DULUTH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055807
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0R STEPHENS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GAMBLING MANAGER
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIECTORS FOR THEIR APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GAMBLING MANAGER COMPENSATION IS DETERMINED BY ANNUAL REVIEW AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION IS AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0188009
IRS990/TotalAssetsEOYAmt0240047
IRS990/TotalAssetsGrp/BOYAmt0188009
IRS990/TotalAssetsGrp/EOYAmt0240047
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032243
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0248335
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248335
IRS990/TotalGrossUBIAmt0-15614
IRS990/TotalLiabilitiesBOYAmt0557
IRS990/TotalLiabilitiesEOYAmt0180
IRS990/TotalLiabilitiesGrp/BOYAmt0557
IRS990/TotalLiabilitiesGrp/EOYAmt0180
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0187452
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0239867
IRS990/TotalProgramServiceExpensesAmt0248335
IRS990/TotalReportableCompFromOrgAmt045112
IRS990/TotalRevenueGrp/ExclusionAmt01409
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017508
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0238626
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-15614
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0188009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0240047
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05814 GRAND AVE
IRS990/USAddress/CityNm0DULUTH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055807
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID NEPHEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02186282181
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 71
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410631990
ReturnHeader/Filer/PhoneNum02186282181

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$240,047
Liabilities
$180
Net assets
$239,867
Revenue
$238,626
Expenses
$248,335
Net income
-$9,709
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.01$2.75$1.41$1.06$0.35
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$2.39$2.48$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.01$1.87$1.88$2.17$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.01$2.16$2.57$1.85$0.72
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.00$2.37$1.11$1.65$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.00$2.91$1.81$2.13$0.31
2018Summary only. Only limited summary data is available for this year.$3.22$0.00$3.22$2.20$2.20$0.00
2017Summary only. Only limited summary data is available for this year.$3.22$0.00$3.22$2.09$2.37$0.28
2016Summary only. Only limited summary data is available for this year.$3.51$0.00$3.51$2.09$2.38$0.29
2015Summary only. Only limited summary data is available for this year.$3.80$0.00$3.80$2.10$2.36$0.26
2014Summary only. Only limited summary data is available for this year.$4.08$0.01$4.06$1.95$2.33$0.39
2013Summary only. Only limited summary data is available for this year.$4.46$0.01$4.45$2.21$2.10$0.12
2012Summary only. Only limited summary data is available for this year.$4.34$0.01$4.33$2.41$2.23$0.18
2011Summary only. Only limited summary data is available for this year.$4.15$0.00$4.15$2.24$2.53$0.29
2010Summary only. Only limited summary data is available for this year.$4.82$0.39$4.44$2.13$2.37$0.24