Civic Intelligence

American Legion

990 • Fiscal year 2020 • EIN 41-0642687

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

Organization ProfileN/A
PO Box 464East 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

62nd percentile

0.04x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.37x

Higher debt load relative to revenue than 78% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Net Margin

2nd percentile

-313%

Higher net margin than 2% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Asset Growth

3rd percentile

-24%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

3rd percentile

-82%

Faster revenue growth than 3% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$677,467

Down $209,114 (-24%) from 2019

Net Assets

Down

$653,249

Down $202,511 (-24%) from 2019

Liabilities

Down

$24,218

Down $6,603 (-21%) from 2019

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin2nd percentile

Revenue

Down

$64,786

Down $293,058 (-82%) from 2019

Expenses

Down

$267,297

Down $183,001 (-41%) from 2019

Net Income

Down

-$202,511

Down $110,057 (-119%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2020

Assets$677,467
Liabilities$24,218
Net Assets$653,249
Open 2020 Filing

Operations Trend

Revenue Growth3rd 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

2020

Revenue$64,786
Expenses$267,297
Net Income-$202,511
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.1
Gross Receipts
$1,534,445
Mission and Program Overview

Mission

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

Support functions and activites for the benefit of veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$855,760$653,249▼ $202,511
Land, Buildings, and Equipment, Net$428,915$397,433▼ $31,482
Cash and Non-Interest-Bearing Accounts$408,627$242,586▼ $166,041
Inventories for Sale or Use$25,524$25,914▲ $390
Accounts Receivable$12,050$11,534▼ $516
Savings and Temporary Cash Investments$11,465--
Total Assets$886,581$677,467▼ $209,114
Liabilities
Accounts Payable and Accrued Expenses$29,337$24,148▼ $5,189
Deferred Revenue$1,484--
Mortgage Notes Payable Secured by Investment Property-$70-
Total Liabilities$30,821$24,218▼ $6,603
Net Assets / Fund Balance
Total Net Assets Fund Balance$855,760$653,249▼ $202,511
Total Liabilities and Net Assets / Fund Balance$886,581$677,467▼ $209,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$317,773$499,808$817,581
Leasehold Improvements$69,892$176,097$245,989
Equipment$9,768$227,325$237,093
Land$0--
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
David RogallaTrustee
Ed ObregonTrustee
James Hance1st Vice Commander
Terry BuraasAdjutant
Albert DeloenCommander
Jim McmillanFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,079
Program Service Revenue
$9,784
Investment Income
$506
Other Revenue
$37,417
Change in Net Assets
$-202,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,834
Other Expenses$107,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$159,834
Depreciation Depletion$0$0$0$31,482
All Other Expenses$0$0$0$24,417
Insurance$0$0$0$18,293
Occupancy$0$0$0$12,375
Office Expenses$0$0$0$12,223
Advertising$0$0$0$3,507
Fees for Services Accounting$0$0$0$433
Other Expenses$0$0$0$175
Total Functional Expenses$0$0$0$267,297
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,349,264
Gaming Gross Income$1,252,580
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post 157
EIN
41-0642687
Phone
2187731129
Address
PO Box 464, East Grand Forks, MN 56721

Signing Officer

Name
Steven Jacobson
Title
Commander
Phone
2187731129
Signed
2021-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James McMillen
Formed
1936
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
50
Volunteers
4

Preparer

Firm
Gale E Schmitz Ltd
Address
103 EAST 3RD ST, THIEF RIVER FALLS, MN 56701
Preparer
Gale E Schmitz CPA
Phone
2186816008
Supplemental Narrative

Additional Explanations

Pt VI, 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”

Pt VI, Line 7A

“Every member of the egf american legion 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.”

Pt VI, Line 7B

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

Pt VI, Line 11B

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

Pt VI, Line 12C

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

Pt VI, Line 19

“Egf american legion's conflict of interest policy and governing documents are not available for public inspection. Form 990 is 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.”

Pt XII, Line 1

“Egf 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 415 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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0499808
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0817581
IRS990ScheduleD/EquipmentGrp/BookValueAmt09768
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227325
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0237093
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt069892
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0176097
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0245989
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0397433
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt046430
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt08810
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01001989
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01057229
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01349264
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt054980
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt012438
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01185162
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01252580
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-96684
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0292035
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0292035
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt023000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROGER SWANBERG
IRS990ScheduleG/GamingManagerServicesProvTxt0Oversees all gambling activities conducted by the Organization
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0GALE E SCHMITZ LTD
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0103 East 3rd St PO Box 658
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Thief River Falls
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056701
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 EGF AMERICAN LEGION 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 EGF AMERICAN LEGION, CURRENT BOARD MEMBERS ARE QUERIED AS TO ANY POSSIBLE CONFLICTS OF INTEREST. THE BOARD MINUTES REFLECT THE DISCUSSION AND COMPLIANCE RESPONSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EGF AMERICAN LEGION'S CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE NOT AVAILABLE FOR PUBLIC INSPECTION. FORM 990 IS 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/ExplanationTxt6EGF 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0886581
IRS990/TotalAssetsEOYAmt0677467
IRS990/TotalAssetsGrp/BOYAmt0886581
IRS990/TotalAssetsGrp/EOYAmt0677467
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017079
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0267297
IRS990/TotalGrossUBIAmt05222
IRS990/TotalLiabilitiesBOYAmt030821
IRS990/TotalLiabilitiesEOYAmt024218
IRS990/TotalLiabilitiesGrp/BOYAmt030821
IRS990/TotalLiabilitiesGrp/EOYAmt024218
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0855760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0653249
IRS990/TotalProgramServiceRevenueAmt09784
IRS990/TotalRevenueGrp/ExclusionAmt0506
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041979
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt064786
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05222
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0886581
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0677467
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 464
IRS990/USAddress/CityNm0East Grand Forks
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056721
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven Jacobson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum02187731129
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 157
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410642687
ReturnHeader/Filer/PhoneNum02187731129
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 464
ReturnHeader/Filer/USAddress/CityNm0East Grand Forks
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056721

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$677,467
Liabilities
$24,218
Net assets
$653,249
Revenue
$64,786
Expenses
$267,297
Net income
-$202,511
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