Civic Intelligence

American Legion Post 46

990 • Fiscal year 2022 • EIN 41-0642783

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 21, 2022

Refreshing map…

108 NE 1st StreetLittle Falls, MN 56345

(320) 632-5944

Siviq Scores

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

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.15x

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

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Net Margin

11th percentile

-28%

Higher net margin than 11% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$800

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Asset Growth

15th percentile

-9.3%

Faster asset growth than 15% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-32%

Faster revenue growth than 14% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Flat

$282,884

Flat from 2022

Net Assets

Flat

$267,571

Flat from 2022

Liabilities

Flat

$15,313

Flat from 2022

Revenue

Flat

$103,961

Flat from 2022

Expenses

Flat

$133,196

Flat from 2022

Net Income

Flat

-$29,235

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $217,593Liabilities 2011: $7,033Net Assets 2011: $210,5602011Assets 2012: $303,030Liabilities 2012: $4,347Net Assets 2012: $298,6832012Assets 2013: $341,135Liabilities 2013: $4,713Net Assets 2013: $336,4222013Assets 2014: $356,741Liabilities 2014: $6,687Net Assets 2014: $350,0542014Assets 2015: $351,261Liabilities 2015: $7,005Net Assets 2015: $344,2562015Assets 2016: $343,707Liabilities 2016: $3,459Net Assets 2016: $340,2482016Assets 2017: $340,926Liabilities 2017: $3,576Net Assets 2017: $337,3502017Assets 2018: $307,001Liabilities 2018: $158Net Assets 2018: $306,8432018Assets 2019: $293,223Liabilities 2019: $3,844Net Assets 2019: $289,3792019Assets 2020: $274,431Liabilities 2020: $13,451Net Assets 2020: $260,9802020Assets 2021: $312,009Liabilities 2021: $15,203Net Assets 2021: $296,8062021Assets 2022: $282,884Liabilities 2022: $15,313Net Assets 2022: $267,5712022Assets 2022: $282,884Liabilities 2022: $15,313Net Assets 2022: $267,5712022Assets 2023: $277,753Liabilities 2023: $12,865Net Assets 2023: $264,8882023Assets 2024: $317,043Liabilities 2024: $16,336Net Assets 2024: $300,7072024Assets 2025: $342,858Liabilities 2025: $6,697Net Assets 2025: $336,1612025

Highlighted filing

2022

Assets$282,884
Liabilities$15,313
Net Assets$267,571

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $175,320Expenses 2011: $160,244Net Income 2011: $15,0762011Revenue 2012: $224,760Expenses 2012: $136,637Net Income 2012: $88,1232012Revenue 2013: $179,508Expenses 2013: $141,769Net Income 2013: $37,7392013Revenue 2014: $163,291Expenses 2014: $149,659Net Income 2014: $13,6322014Revenue 2015: $151,789Expenses 2015: $157,587Net Income 2015: -$5,7982015Revenue 2016: $159,390Expenses 2016: $163,398Net Income 2016: -$4,0082016Revenue 2017: $158,877Expenses 2017: $161,775Net Income 2017: -$2,8982017Revenue 2018: $142,214Expenses 2018: $172,721Net Income 2018: -$30,5072018Revenue 2019: $153,025Expenses 2019: $170,647Net Income 2019: -$17,6222019Revenue 2020: $99,289Expenses 2020: $127,688Net Income 2020: -$28,3992020Revenue 2021: $153,464Expenses 2021: $117,638Net Income 2021: $35,8262021Revenue 2022: $103,961Expenses 2022: $133,196Net Income 2022: -$29,2352022Revenue 2022: $103,961Expenses 2022: $133,196Net Income 2022: -$29,2352022Revenue 2023: $132,457Expenses 2023: $135,140Net Income 2023: -$2,6832023Revenue 2024: $185,578Expenses 2024: $149,758Net Income 2024: $35,8202024Revenue 2025: $212,787Expenses 2025: $177,333Net Income 2025: $35,4542025

Highlighted filing

2022

Revenue$103,961
Expenses$133,196
Net Income-$29,235
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 21, 2022
Return Version
2021v4.1
Gross Receipts
$1,794,286
Mission and Program Overview

Mission

Welfare of military veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$296,806$267,571▼ $29,235
Savings and Temporary Cash Investments$196,273$185,447▼ $10,826
Cash and Non-Interest-Bearing Accounts$61,907$51,470▼ $10,437
Land, Buildings, and Equipment, Net$46,060$39,191▼ $6,869
Inventories for Sale or Use$5,991$4,998▼ $993
Prepaid Expenses and Deferred Charges$1,778$1,778→ $0
Total Assets$312,009$282,884▼ $29,125
Liabilities
Accounts Payable and Accrued Expenses$15,203$15,313▲ $110
Total Liabilities$15,203$15,313▲ $110
Net Assets / Fund Balance
Total Net Assets Fund Balance$296,806$267,571▼ $29,235
Total Liabilities and Net Assets / Fund Balance$312,009$282,884▼ $29,125

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,208$199,019$220,227
Equipment$9,983$201,648$211,631
Land$8,000-$8,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$17,372$750▲ $18$378$17,762
2021$16,225$1,875▲ $20$748$17,372
2020$15,723$815▲ $40$353$16,225
2019$15,591-▲ $532$400$15,723
2018$15,406$375▲ $30$220$15,591
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jessica WarzechaVice Commander$800$800
Mike SchmidtAdjutant$200$200
Robert ThomeColor Guard$200$200

Board Members and Trustees

NameTitle
Alex WarzechaCommander
Jason StandageFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,159
Program Service Revenue
$0
Investment Income
$-11,199
Other Revenue
$96,001
All Other Contributions
$1,332
Change in Net Assets
$-29,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$66,537
Other Expenses$66,259
Grants and Similar Amounts Paid$400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$59,991
Occupancy$0$0$0$19,748
Other Expenses$0$0$0$12,659
Insurance$0$0$0$10,456
Office Expenses$0$0$0$9,324
Depreciation Depletion$0$0$0$6,869
Payroll Taxes$0$0$0$5,346
Fees for Services Accounting$0$0$0$3,000
Advertising$0$0$0$2,849
Conferences and Meetings$0$0$0$1,354
Current Officers, Directors, Trustees, and Key Employees$0$0$0$1,200
Grants to Domestic Orgs$0--$400
Total Functional Expenses$0$0$0$133,196
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,616,541
Gaming Gross Income$1,607,919
Fundraising Gross Income$1,508
Fundraising Direct Expenses$619
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
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
Yes
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
Filing and Contact Details

Filer

Filer Name
American Legion Post 46
EIN
41-0642783
Phone
3206325944
Address
108 NE 1st Street, Little Falls, MN 56345

Signing Officer

Name
Alex Warzecha
Title
Commander
Phone
3206325944
Signed
2022-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Costello
Formed
1950
Legal Domicile
Mn
Voting Board Members
300
Independent Board Members
295
Employees
19
Volunteers
50

Preparer

Firm
Jerome R Marshik CPA
Address
PO Box 177, Pierz, MN 56364
Preparer
Jerome R Marshik
Phone
3204682568
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization is a membership organization

Pt VI, Line 7A

The membership elects the governing body

Pt VI, Line 7B

All decisions are approved by the governing body

Pt VI, Line 11B

Membership approves the tax return

Pt VI, Line 15A

Membership approves the salaries of the governing body

Pt VI, Line 15B

Membership approves all salaries

Pt XII, Line 1

Modified accrual

Raw XML Appendix389 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/TitleTxt1Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt2Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Color Guard
IRS990/Form990PartVIISectionAGrp/TitleTxt4Adjutant
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IRS990ScheduleD/EquipmentGrp/BookValueAmt09983
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0201648
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0211631
IRS990ScheduleD/LandGrp/BookValueAmt08000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039191
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt081973
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01301277
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01383250
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01616541
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0107393
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01500526
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01607919
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-8622
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0233291
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06963
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0226328
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a membership organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership elects the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions are approved by the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Membership approves the tax return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Membership approves the salaries of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Membership approves all salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Modified accrual
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 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0312009
IRS990/TotalAssetsEOYAmt0282884
IRS990/TotalAssetsGrp/BOYAmt0312009
IRS990/TotalAssetsGrp/EOYAmt0282884
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019159
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0133196
IRS990/TotalGrossUBIAmt092762
IRS990/TotalLiabilitiesBOYAmt015203
IRS990/TotalLiabilitiesEOYAmt015313
IRS990/TotalLiabilitiesGrp/BOYAmt015203
IRS990/TotalLiabilitiesGrp/EOYAmt015313
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0296806
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0267571
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt01200
IRS990/TotalRevenueGrp/ExclusionAmt0889
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-8849
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0103961
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt092762
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0312009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0282884
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0108 NE 1st
IRS990/USAddress/CityNm0Little Falls
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056345
IRS990/VotingMembersGoverningBodyCnt0300
IRS990/VotingMembersIndependentCnt0295
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alex Warzecha
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum03206325944
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 46
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410642783
ReturnHeader/Filer/PhoneNum03206325944
ReturnHeader/Filer/USAddress/AddressLine1Txt0108 NE 1st Street
ReturnHeader/Filer/USAddress/CityNm0Little Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056345
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410966892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jerome R Marshik CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 177
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pierz
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056364
ReturnHeader/PreparerPersonGrp/PhoneNum03204682568
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jerome R Marshik
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-09-12T14:05:11-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Alex
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Warzecha
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$3.43$0.07$3.36$2.13$1.77$0.35
2024Summary only. Only limited summary data is available for this year.$3.17$0.16$3.01$1.86$1.50$0.36
2023Summary only. Only limited summary data is available for this year.$2.78$0.13$2.65$1.32$1.35$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.83$0.15$2.68$1.04$1.33$0.29
2022Summary only. Only limited summary data is available for this year.$2.83$0.15$2.68$1.04$1.33$0.29
2021Summary only. Only limited summary data is available for this year.$3.12$0.15$2.97$1.53$1.18$0.36
2020Summary only. Only limited summary data is available for this year.$2.74$0.13$2.61$0.99$1.28$0.28
2019Summary only. Only limited summary data is available for this year.$2.93$0.04$2.89$1.53$1.71$0.18
2018Summary only. Only limited summary data is available for this year.$3.07$0.00$3.07$1.42$1.73$0.31
2017Summary only. Only limited summary data is available for this year.$3.41$0.04$3.37$1.59$1.62$0.03
2016Summary only. Only limited summary data is available for this year.$3.44$0.03$3.40$1.59$1.63$0.04
2015Summary only. Only limited summary data is available for this year.$3.51$0.07$3.44$1.52$1.58$0.06
2014Summary only. Only limited summary data is available for this year.$3.57$0.07$3.50$1.63$1.50$0.14
2013Summary only. Only limited summary data is available for this year.$3.41$0.05$3.36$1.80$1.42$0.38
2012Summary only. Only limited summary data is available for this year.$3.03$0.04$2.99$2.25$1.37$0.88
2011Summary only. Only limited summary data is available for this year.$2.18$0.07$2.11$1.75$1.60$0.15