Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
American Legion Post 353 Hogberg-Gerszewski Post
990EZ • Fiscal year 2014 • EIN 41-0652688
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.07x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Balance Sheet
Assets
Down$46,858
Down $8,712 (-16%) from 2013
Net Assets
Down$43,709
Down $8,203 (-16%) from 2013
Liabilities
Down$3,149
Down $509 (-14%) from 2013
Revenue And Expenses
Revenue
Down$75,646
Down $25,692 (-25%) from 2013
Expenses
Down$83,849
Down $9,395 (-10%) from 2013
Net Income
Down-$8,203
Down $16,297 (-201%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- May 13, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $190,447
Mission and Program Overview
Mission
Armed Forces Member Association
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Past & present members of armed forces carry on the traditions of the US military. Support members & families of military and deceased members. Provide honor guard at funerals and community functions. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Wayne Bergeron | Financial Offic | PT | $0 | - | - |
| David Larson | Secretary | PT | $0 | - | - |
| Keith Bergeron | Vice Commander | PT | $0 | - | - |
| Dennis Hjelle | Gaming Manager | PT | $0 | - | - |
| Joseph Tulibaski | Commander | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 353
- EIN
- 41-0652688
- Phone
- 2184376375
- Address
- PO Box 217, Argyle, MN 56713
Signing Officer
- Name
- Wayne Bergeron
- Title
- Financial Offic
- Signed
- 2015-05-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Benton Safranski & Co LLP
- Address
- PO Box 637 116 W 3rd St, Thief River Falls, MN 56701
- Preparer
- Raymond B Safranski
- Phone
- 2186814287
Supplemental Narrative
Additional Explanations
Other Revenue.1
“Refunds/Reimb $11797”
Other Revenue.2
“Dues - Gambling $2695”
Other Revenue.3
“Hall Rent $850”
Other Expenses.1001
“Advertising and Promotion $364”
Other Expenses.1002
“Office Expenses $500”
Other Expenses.1005
“Travel $1712”
Other Expenses.1009
“Depreciation $1714”
Other Expenses.1012
“Insurance $2398”
Other Expenses.1
“Utilitites $10683”
Other Expenses.2
“Supplies $4583”
Other Expenses.3
“Repairs & Maintenance $3309”
Other Expenses.4
“Member Dues $2695”
Other Expenses.5
“Licenses $907”
Other Expenses.6
“Telephone $669”
Other Expenses.7
“Contracted Services $630”
Other Expenses.8
“Misc $459”
Other Expenses.9
“Rent $100”
Other Expenses.10
“Bank Charges $70”
Other Expenses.11
“Dues & Subscriptions $45”
Other Expenses.12
“Postage $13”
Other Expenses.14
“Bad Checks $-125”
Other Assets.1003
“Machinery and Equipment - Beginning $1441 Machinery and Equipment - Ending $1123”
Other Assets.1010
“Inventories - Beginning $6403 Inventories - Ending $6403”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $300 Prepaid Expenses and Deferred Charges - Ending $225”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $3658 Accounts Payable and Accrued Expenses - Ending $3149”
Raw XML Appendix181 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Benton Safranski Co |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2184376678 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 300 Pacific Ave Argyle MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Argyle |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56713 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 32032 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 25109 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 31426 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8203 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7439 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 55570 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 46858 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 81321 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 62358 |
| IRS990EZ/GrossReceiptsAmt | 0 | 190447 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 93784 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 15394 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 13998 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 51912 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43709 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 51912 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 43709 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Wayne Bergeron |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | David Larson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Keith Bergeron |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Dennis Hjelle |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Joseph Tulibaski |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Financial Offic |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice Commander |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Gaming Manager |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Commander |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8144 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7751 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 30726 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 15342 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Armed Forces Member Association |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Past & present members of armed forces carry on the traditions of the US military. Support members & families of military and deceased members. Provide honor guard at funerals and community functions. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 45684 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 83375 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -2054 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3658 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3149 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 83849 |
| IRS990EZ/TotalRevenueAmt | 0 | 75646 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 62817 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 62817 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 83375 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 81321 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 81321 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | -2054 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 20558 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 20558 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingOtherFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | false |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Refunds/Reimb $11797 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Dues - Gambling $2695 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Hall Rent $850 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Advertising and Promotion $364 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Office Expenses $500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Travel $1712 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Depreciation $1714 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Insurance $2398 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Utilitites $10683 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Supplies $4583 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Repairs & Maintenance $3309 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Member Dues $2695 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Licenses $907 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Telephone $669 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Contracted Services $630 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Misc $459 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Rent $100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Bank Charges $70 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Dues & Subscriptions $45 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | Postage $13 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | Bad Checks $-125 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | Machinery and Equipment - Beginning $1441 Machinery and Equipment - Ending $1123 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | Inventories - Beginning $6403 Inventories - Ending $6403 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 23 | Prepaid Expenses and Deferred Charges - Beginning $300 Prepaid Expenses and Deferred Charges - Ending $225 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 24 | Accounts Payable and Accrued Expenses - Beginning $3658 Accounts Payable and Accrued Expenses - Ending $3149 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Revenue.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Revenue.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Other Expenses.14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 22 | Other Assets.1010 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 23 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 24 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Wayne Bergeron |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Financial Offic |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | American Legion Post 353 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Hogberg-Gerszewski Post |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 410652688 |
| ReturnHeader/Filer/PhoneNum | 0 | 2184376375 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 217 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Argyle |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 56713 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Benton Safranski & Co LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 637 116 W 3rd St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Thief River Falls |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 56701 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2186814287 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Raymond B Safranski |
| ReturnHeader/ReturnTs | 0 | 2015-05-14T09:08:20-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $46,858
- Liabilities
- $3,149
- Net assets
- $43,709
- Revenue
- $75,646
- Expenses
- $83,849
- Net income
- -$8,203