Civic Intelligence

American Legion Post 134 Spencer Ro

990 • Fiscal year 2023 • EIN 41-0652933

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 22, 2024

Organization ProfileN/A
PO Box 734Walker, MN 56484

(218) 547-1011

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.14x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$1,470

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

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

Asset Growth

12th percentile

-8.6%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

7th percentile

-39%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$727,625

Down $68,630 (-8.6%) from 2022

Net Assets

Down

$711,859

Down $23,281 (-3.2%) from 2022

Liabilities

Down

$15,766

Down $45,349 (-74%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin12th percentile

Revenue

Down

$113,853

Down $71,812 (-39%) from 2022

Expenses

Up

$137,134

Up $4,813 (+3.6%) from 2022

Net Income

Down

-$23,281

Down $76,625 (-144%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$1.0M$500K$0Assets 2010: $905,106Liabilities 2010: $657,436Net Assets 2010: $247,6702010Assets 2011: $977,415Liabilities 2011: $712,216Net Assets 2011: $265,1992011Assets 2012: $952,604Liabilities 2012: $648,715Net Assets 2012: $303,8892012Assets 2013: $891,406Liabilities 2013: $551,364Net Assets 2013: $340,0422013Assets 2014: $878,323Liabilities 2014: $500,102Net Assets 2014: $378,2212014Assets 2015: $846,209Liabilities 2015: $437,241Net Assets 2015: $408,9682015Assets 2016: $817,693Liabilities 2016: $390,974Net Assets 2016: $426,7192016Assets 2017: $771,667Liabilities 2017: $321,773Net Assets 2017: $449,8942017Assets 2018: $744,628Liabilities 2018: $259,009Net Assets 2018: $485,6192018Assets 2019: $744,106Liabilities 2019: $232,743Net Assets 2019: $511,3632019Assets 2020: $691,301Liabilities 2020: $165,483Net Assets 2020: $525,8182020Assets 2021: $805,970Liabilities 2021: $124,174Net Assets 2021: $681,7962021Assets 2022: $796,255Liabilities 2022: $61,115Net Assets 2022: $735,1402022Assets 2023: $727,625Liabilities 2023: $15,766Net Assets 2023: $711,8592023Assets 2024: $665,309Liabilities 2024: $6,173Net Assets 2024: $659,1362024

Highlighted filing

2023

Assets$727,625
Liabilities$15,766
Net Assets$711,859
Open 2023 Filing

Operations Trend

Revenue Growth7th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $71,525Expenses 2010: $57,159Net Income 2010: $14,3662010Expenses 2011: $99,1322011Expenses 2012: $80,5362012Revenue 2013: $98,475Expenses 2013: $62,322Net Income 2013: $36,1532013Revenue 2014: $123,853Expenses 2014: $85,674Net Income 2014: $38,1792014Revenue 2015: $120,305Expenses 2015: $89,558Net Income 2015: $30,7472015Revenue 2016: $97,900Expenses 2016: $80,149Net Income 2016: $17,7512016Revenue 2017: $90,145Expenses 2017: $66,970Net Income 2017: $23,1752017Revenue 2018: $100,917Expenses 2018: $65,192Net Income 2018: $35,7252018Revenue 2019: $155,272Expenses 2019: $129,528Net Income 2019: $25,7442019Revenue 2020: $123,650Expenses 2020: $109,195Net Income 2020: $14,4552020Revenue 2021: $281,029Expenses 2021: $125,051Net Income 2021: $155,9782021Revenue 2022: $185,665Expenses 2022: $132,321Net Income 2022: $53,3442022Revenue 2023: $113,853Expenses 2023: $137,134Net Income 2023: -$23,2812023Revenue 2024: $99,673Expenses 2024: $152,396Net Income 2024: -$52,7232024

Highlighted filing

2023

Revenue$113,853
Expenses$137,134
Net Income-$23,281
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 22, 2024
Return Version
2023v5.0
Gross Receipts
$2,871,524
Mission and Program Overview

Mission

Continue the exempt function of our post for past present members of the armed forces of the united states of america. Provide fellowship recreation for veterans and their community.

Assist veterans of the us armed forces and provide fellowship and recreation for veterans and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$457,384$422,543▼ $34,841
Cash and Non-Interest-Bearing Accounts$302,215$205,738▼ $96,477
Savings and Temporary Cash Investments-$60,598-
Inventories for Sale or Use$36,656$38,746▲ $2,090
Total Assets$796,255$727,625▼ $68,630
Liabilities
Mortgage Notes Payable Secured by Investment Property$52,768--
Other Liabilities$7,075$14,418▲ $7,343
Accounts Payable and Accrued Expenses$1,272$1,348▲ $76
Total Liabilities$61,115$15,766▼ $45,349
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$733,280$709,999▼ $23,281
Net Assets With Donor Restrictions$1,860$1,860→ $0
Total Net Assets Fund Balance$735,140$711,859▼ $23,281
Total Liabilities and Net Assets / Fund Balance$796,255$727,625▼ $68,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$368,064$1,138,392$1,506,456
Equipment$29,479$139,412$168,891
Land$25,000-$25,000
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleBaseTotal
Ryan Pels1st Vice$1,470$1,470

Board Members and Trustees

NameTitle
Brian Boeddecker2nd Vice
Tony KlaveAdj/finance
Murray BrightChaplain
Fred RogersCommander
Tony SauerHistorian
Jenell MankiePast Command
Bert WoodfordService Offi
Nate MorrisonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$33,860
Program Service Revenue
$0
Investment Income
$771
Other Revenue
$79,222
All Other Contributions
$22,200
Change in Net Assets
$-23,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$92,569
Salaries, Compensation, and Employee Benefits$43,965
Grants and Similar Amounts Paid$600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$43,204
Other Salaries and Wages---$38,142
All Other Expenses---$12,158
Payroll Taxes---$4,353
Other Expenses---$4,265
Advertising---$3,919
Fees for Services Accounting---$3,146
Insurance---$2,403
Current Officers, Directors, Trustees, and Key Employees---$1,470
Office Expenses---$1,198
Grants to Domestic Orgs---$600
Interest---$477
Travel---$57
Fees for Services Other---$26
Total Functional Expenses$0$0$0$137,134
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,925,973
Gaming Direct Expenses$1,923,571
Fundraising Gross Income$13,340
Fundraising Direct Expenses$5,992
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
Payroll Taxes Payable - Club$6,851
Sales Tax Payable$6,518
Payroll Taxes Payable - Gambling$1,049
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization's membership is open to any individual with honorable service in the us armed forces during specified war times.”

Form 990, Page 6, Part VI, Line 7A

“The governing board is elected annually by the members.”

Form 990, Page 6, Part VI, Line 7B

“Amendments to the bylaws are subject to approval by members.”

Form 990, Page 6, Part VI, Line 11B

“Officer signing the 990 reviews the forms with additional members prior to filing and a copy is available for subsequent review.”

Form 990, Page 6, Part VI, Line 12C

“Board members completed a disclosure of any possible conflict of interest issues. No conflicts of interest were identified.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available to the public upon request. The organization does not have a conflict of interest policy.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 134 Spencer Ro
EIN
41-0652933
Phone
2185471011
Address
PO BOX 734, WALKER, MN 56484

Signing Officer

Name
Fred Rogers
Title
Commander
Phone
2185471011
Signed
2024-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Rogers
Formed
1934
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
8
Employees
38
Volunteers
20

Preparer

Firm
Clasen & Schiessl Cpas Ltd
Address
30954 GOVERNMENT DRIVE, PEQUOT LAKES, MN 56472
Preparer
Susan M Schiessl
Phone
2185685242
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Recognize and support past and present service men and women.”

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IRS990ScheduleD/EquipmentGrp/BookValueAmt029479
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139412
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IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16518
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE - CLUB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE - GAMBLING
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IRS990ScheduleD/TotalLiabilityAmt014418
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0117378
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01482248
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01482248
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01923571
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt075976
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01849997
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01925973
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02402
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt037440
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt037440
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt018881
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IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0385002
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt018101
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0STEVEN KUHA
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IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0STEVEN KUHA
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RECOGNIZE AND SUPPORT PAST AND PRESENT SERVICE MEN AND WOMEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERSHIP IS OPEN TO ANY INDIVIDUAL WITH HONORABLE SERVICE IN THE US ARMED FORCES DURING SPECIFIED WAR TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD IS ELECTED ANNUALLY BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICER SIGNING THE 990 REVIEWS THE FORMS WITH ADDITIONAL MEMBERS PRIOR TO FILING AND A COPY IS AVAILABLE FOR SUBSEQUENT REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS COMPLETED A DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST ISSUES. NO CONFLICTS OF INTEREST WERE IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-3032
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt074906
IRS990/TotalVolunteersCnt020
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-22
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-03
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ReturnHeader/ReturnTs02024-10-09T13:14:07-04:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$727,625
Liabilities
$15,766
Net assets
$711,859
Revenue
$113,853
Expenses
$137,134
Net income
-$23,281
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.65$0.06$6.59$1.00$1.52$0.53
2023Detailed filing. Detailed filing data is available for this year.$7.28$0.16$7.12$1.14$1.37$0.23
2022Detailed filing. Detailed filing data is available for this year.$7.96$0.61$7.35$1.86$1.32$0.53
2021Detailed filing. Detailed filing data is available for this year.$8.06$1.24$6.82$2.81$1.25$1.56
2020Detailed filing. Detailed filing data is available for this year.$6.91$1.65$5.26$1.24$1.09$0.14
2019Detailed filing. Detailed filing data is available for this year.$7.44$2.33$5.11$1.55$1.30$0.26
2018Detailed filing. Detailed filing data is available for this year.$7.45$2.59$4.86$1.01$0.65$0.36
2017Detailed filing. Detailed filing data is available for this year.$7.72$3.22$4.50$0.90$0.67$0.23
2016Detailed filing. Detailed filing data is available for this year.$8.18$3.91$4.27$0.98$0.80$0.18
2015Detailed filing. Detailed filing data is available for this year.$8.46$4.37$4.09$1.20$0.90$0.31
2014Summary only. Only limited summary data is available for this year.$8.78$5.00$3.78$1.24$0.86$0.38
2013Detailed filing. Detailed filing data is available for this year.$8.91$5.51$3.40$0.98$0.62$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.53$6.49$3.04$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.77$7.12$2.65$0.99
2010Summary only. Only limited summary data is available for this year.$9.05$6.57$2.48$0.72$0.57$0.14
Peer Organizations

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