Civic Intelligence

American Legion

990 • Fiscal year 2014 • EIN 41-0642687

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization ProfileN/A
1009 Central Avenue NWEast Grand Forks, MN 56721

(218) 773-1129

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.07x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

58th percentile

2.6%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

69th percentile

$5,175

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

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

Asset Growth

64th percentile

2.2%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

70th percentile

7.9%

Faster revenue growth than 70% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$1,168,584

Up $24,693 (+2.2%) from 2013

Net Assets

Up

$1,133,346

Up $14,940 (+1.3%) from 2013

Liabilities

Up

$35,238

Up $9,753 (+38%) from 2013

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin58th percentile

Revenue

Up

$484,290

Up $35,546 (+7.9%) from 2013

Expenses

Up

$471,675

Up $32,767 (+7.5%) from 2013

Net Income

Up

$12,615

Up $2,779 (+28%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,087,673Liabilities 2010: $43,159Net Assets 2010: $1,044,5142010Assets 2011: $1,108,231Liabilities 2011: $30,793Net Assets 2011: $1,077,4382011Assets 2012: $1,124,170Liabilities 2012: $25,348Net Assets 2012: $1,098,8222012Assets 2013: $1,143,891Liabilities 2013: $25,485Net Assets 2013: $1,118,4062013Assets 2014: $1,168,584Liabilities 2014: $35,238Net Assets 2014: $1,133,3462014Assets 2015: $1,087,240Liabilities 2015: $39,129Net Assets 2015: $1,048,1112015Assets 2016: $1,084,054Liabilities 2016: $29,159Net Assets 2016: $1,054,8952016Assets 2017: $1,055,129Liabilities 2017: $60,319Net Assets 2017: $994,8102017Assets 2018: $992,466Liabilities 2018: $44,252Net Assets 2018: $948,2142018Assets 2019: $886,581Liabilities 2019: $30,821Net Assets 2019: $855,7602019Assets 2020: $677,467Liabilities 2020: $24,218Net Assets 2020: $653,2492020Assets 2021: $683,679Liabilities 2021: $74,348Net Assets 2021: $609,3312021Assets 2022: $613,083Liabilities 2022: $116,974Net Assets 2022: $496,1092022Assets 2023: $434,888Liabilities 2023: $30,167Net Assets 2023: $404,7212023

Highlighted filing

2014

Assets$1,168,584
Liabilities$35,238
Net Assets$1,133,346
Open 2014 Filing

Operations Trend

Revenue Growth70th percentile

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

$600K$400K$200K$0-$200K-$400KExpenses 2010: $436,9262010Expenses 2011: $459,3072011Expenses 2012: $456,9512012Revenue 2013: $448,744Expenses 2013: $438,908Net Income 2013: $9,8362013Revenue 2014: $484,290Expenses 2014: $471,675Net Income 2014: $12,6152014Revenue 2015: $411,143Expenses 2015: $496,378Net Income 2015: -$85,2352015Revenue 2016: $473,834Expenses 2016: $467,050Net Income 2016: $6,7842016Revenue 2017: $430,393Expenses 2017: $490,478Net Income 2017: -$60,0852017Revenue 2018: $416,219Expenses 2018: $462,815Net Income 2018: -$46,5962018Revenue 2019: $357,844Expenses 2019: $450,298Net Income 2019: -$92,4542019Revenue 2020: $64,786Expenses 2020: $267,297Net Income 2020: -$202,5112020Revenue 2021: $288,736Expenses 2021: $332,654Net Income 2021: -$43,9182021Revenue 2022: $224,769Expenses 2022: $337,991Net Income 2022: -$113,2222022Revenue 2023: $237,730Expenses 2023: $329,118Net Income 2023: -$91,3882023

Highlighted filing

2014

Revenue$484,290
Expenses$471,675
Net Income$12,615
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$3,941,937
Mission and Program Overview

Mission

American legion post 157 provides support functions and activities for the benefit of veterans.

Support functions and activities for the benefit of veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,118,406$1,133,346▲ $14,940
Cash and Non-Interest-Bearing Accounts$293,726$569,897▲ $276,171
Land, Buildings, and Equipment, Net$772,451$525,932▼ $246,519
Savings and Temporary Cash Investments$50,997$46,086▼ $4,911
Inventories for Sale or Use$19,988$19,641▼ $347
Accounts Receivable$6,729$7,028▲ $299
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,143,891$1,168,584▲ $24,693
Liabilities
Accounts Payable and Accrued Expenses$22,293$34,177▲ $11,884
Deferred Revenue$3,192$1,061▼ $2,131
Total Liabilities$25,485$35,238▲ $9,753
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,118,406$1,133,346▲ $14,940
Total Liabilities and Net Assets / Fund Balance$1,143,891$1,168,584▲ $24,693

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$390,004$361,662$751,666
Leasehold Improvements$105,224$124,301$229,525
Equipment$30,704$169,755$200,459
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James McmillenHistorian-$5,175$5,175
John D StoltmanChaplain-$2,162$2,162
Lyle RoseTrusteePT$1,462$1,462
Terry BuraasAdjutant-$1,110$1,110

Board Members and Trustees

NameTitle
David MartinTrustee
Jeff CappTrustee
Ron MillerTrustee
Carol ZeitvogelCommander
Walter FolendorfFinance Officer
Al SethreFirst Vice Commander
Jim HancePast Commander
Mike LafeverPast Commander
Jeff WenclSecond Vice Commander
Al ZeitvogelSergeant at Arms
Daniele ZeitvogelSergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$25,752
Program Service Revenue
$1,250
Investment Income
$-5,842
Other Revenue
$463,130
Change in Net Assets
$12,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,791
Salaries, Compensation, and Employee Benefits$216,409
Grants and Similar Amounts Paid$2,475
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$189,430--$189,430
Occupancy$80,643--$80,643
Depreciation Depletion$42,212--$42,212
Insurance$23,173--$23,173
Payments to Affiliates$21,294--$21,294
Payroll Taxes$17,070--$17,070
All Other Expenses$11,094--$11,094
Fees for Services Accounting$10,378--$10,378
Current Officers, Directors, Trustees, and Key Employees$9,909--$9,909
Office Expenses$7,787--$7,787
Advertising$6,971--$6,971
Other Expenses$6,583--$6,583
Grants to Domestic Individuals$2,475--$2,475
Conferences and Meetings$648--$648
Travel$365--$365
Total Functional Expenses$471,675$0$0$471,675
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,053,396
Gaming Direct Expenses$2,984,083
Fundraising Direct Expenses$301
Fundraising Gross Income$301
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
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 6

“An individual who is serving honorably on active military duty today, or has served honorably during any eligible war era, can become a member of the american legion.”

Form 990, Part VI, Section A, Line 7A

“Every member of the legion post 157 is eligible to vote at monthly meetings on club business except the individuals who serve as club adjutant and commander. The commander votes only to break a tie.”

Form 990, Part VI, Section A, Line 7B

“Decisions of the governing body are subject to approval by voting of the general membership.”

Form 990, Part VI, Section B, Line 11

“The board does not conduct a formal review of form 990 before filing.”

Form 990, Part VI, Section B, Line 12C

“At the july board meeting of the american legion post 157, current board members are queried as to any possible conflicts of interest. The board minutes reflect the discussion and compliance responses.”

Form 990, Part VI, Section C, Line 19

“American legion's forms 990, conflict of interest policy, and governing documents are available to the public immediately if the request is made in person at the organization's office or will be mailed within 30 days in response to a written request.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 157
EIN
41-0642687
Phone
2187731129
Address
1009 CENTRAL AVENUE NW, EAST GRAND FORKS, MN 56721

Signing Officer

Name
James Mcmillen
Title
Historian, Bookkeeper
Phone
2187731129
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Zeitvogel
Formed
1936
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
53
Volunteers
6

Preparer

Firm
Brady Martz and Associates Pc
Address
PO BOX 14296, GRAND FORKS, ND 58208-4296
Preparer
Jaime Tellmann CPA
Phone
7017754685
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1, Accounting Method

“American legion's income and expenses include activity from a gambling fund which reports on a regulatory basis of accounting prescribed by the state of minnesota.”

Raw XML AppendixShowing 400 of 481 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/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1FIRST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECOND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SERGEANT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt5HISTORIAN
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IRS990/LandBldgEquipCostOrOtherBssAmt01181650
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0221161
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt024518
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0AMERICAN LEGION POST 157 PROVIDES SUPPORT FUNCTIONS AND ACTIVITIES FOR THE BENEFIT OF VETERANS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01118406
IRS990/NetAssetsOrFundBalancesEOYAmt01133346
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-5618
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6161
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-543
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt064629
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt069313
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt04684
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0341611
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0374930
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt033319
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07975
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt07975
IRS990/NetUnrelatedBusTxblIncmAmt06507
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt080643
IRS990/OccupancyGrp/TotalAmt080643
IRS990/OfficeExpensesGrp/ProgramServicesAmt07787
IRS990/OfficeExpensesGrp/TotalAmt07787
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FEDERAL INCOME TAX EXPE
IRS990/OtherExpensesGrp/Desc1SUPPLIES & OTHER EXPENS
IRS990/OtherExpensesGrp/Desc2BANDS & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt0500
IRS990/OtherExpensesGrp/ProgramServicesAmt124246
IRS990/OtherExpensesGrp/ProgramServicesAmt216897
IRS990/OtherExpensesGrp/ProgramServicesAmt36583
IRS990/OtherExpensesGrp/TotalAmt0500
IRS990/OtherExpensesGrp/TotalAmt124246
IRS990/OtherExpensesGrp/TotalAmt216897
IRS990/OtherExpensesGrp/TotalAmt36583
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ATM SERVICE FEE INCOME
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07182
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12769
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07875
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13037
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0693
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1268
IRS990/OtherRevenueTotalAmt010912
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0189430
IRS990/OtherSalariesAndWagesGrp/TotalAmt0189430
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt021294
IRS990/PaymentsToAffiliatesGrp/TotalAmt021294
IRS990/PayrollTaxesGrp/ProgramServicesAmt017070
IRS990/PayrollTaxesGrp/TotalAmt017070
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CAROL ZEITVOGEL
IRS990/PriorPeriodAdjustmentsAmt02325
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0HONOR GUARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt025207
IRS990/PYGrantsAndSimilarPaidAmt03400
IRS990/PYInvestmentIncomeAmt01233
IRS990/PYOtherExpensesAmt0212633
IRS990/PYOtherRevenueAmt0422304
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt09836
IRS990/PYSalariesCompEmpBnftPaidAmt0222875
IRS990/PYTotalExpensesAmt0438908
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0448744
IRS990/ReconcilationRevenueExpnssAmt012615
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt07975
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01118406
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01133346
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050997
IRS990/SavingsAndTempCashInvstGrp/EOYAmt046086
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0390004
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0361662
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0751666
IRS990ScheduleD/EquipmentGrp/BookValueAmt030704
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169755
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0200459
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0105224
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0124301
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0229525
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0525932
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt066361
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt088481
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt080926
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02471376
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02640783
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02984083
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0109599
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt099154
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02844643
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03053396
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt069313
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0332487
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0332487
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt010813
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt010813
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt022050
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROGER SWANBERG
IRS990ScheduleG/GamingManagerServicesProvTxt0THE GAMING MANAGER OVERSEES ALL GAMING ACTIVITIES CONDUCTED BY THIS ENTITY.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0GALE E SCHMITZ LTD
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0103 EAST 3RD STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0THIEF RIVER FALLS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056701
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN INDIVIDUAL WHO IS SERVING HONORABLY ON ACTIVE MILITARY DUTY TODAY, OR HAS SERVED HONORABLY DURING ANY ELIGIBLE WAR ERA, CAN BECOME A MEMBER OF THE AMERICAN LEGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY MEMBER OF THE LEGION POST 157 IS ELIGIBLE TO VOTE AT MONTHLY MEETINGS ON CLUB BUSINESS EXCEPT THE INDIVIDUALS WHO SERVE AS CLUB ADJUTANT AND COMMANDER. THE COMMANDER VOTES ONLY TO BREAK A TIE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY VOTING OF THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DOES NOT CONDUCT A FORMAL REVIEW OF FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT THE JULY BOARD MEETING OF THE AMERICAN LEGION POST 157, CURRENT BOARD MEMBERS ARE QUERIED AS TO ANY POSSIBLE CONFLICTS OF INTEREST. THE BOARD MINUTES REFLECT THE DISCUSSION AND COMPLIANCE RESPONSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AMERICAN LEGION'S FORMS 990, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC IMMEDIATELY IF THE REQUEST IS MADE IN PERSON AT THE ORGANIZATION'S OFFICE OR WILL BE MAILED WITHIN 30 DAYS IN RESPONSE TO A WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AMERICAN LEGION'S INCOME AND EXPENSES INCLUDE ACTIVITY FROM A GAMBLING FUND WHICH REPORTS ON A REGULATORY BASIS OF ACCOUNTING PRESCRIBED BY THE STATE OF MINNESOTA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,168,584
Liabilities
$35,238
Net assets
$1,133,346
Revenue
$484,290
Expenses
$471,675
Net income
$12,615
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$0.24$0.33$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.12$0.50$0.22$0.34$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.07$0.61$0.29$0.33$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.68$0.02$0.65$0.06$0.27$0.20
2019Summary only. Only limited summary data is available for this year.$0.89$0.03$0.86$0.36$0.45$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.04$0.95$0.42$0.46$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.06$0.99$0.43$0.49$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.03$1.05$0.47$0.47$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.04$1.05$0.41$0.50$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.04$1.13$0.48$0.47$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.14$0.03$1.12$0.45$0.44$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.03$1.10$0.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.03$1.08$0.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.04$1.04$0.44