Civic Intelligence

American Legion Post 113

990 • Fiscal year 2016 • EIN 41-0657422

Jun 01, 2015 to May 31, 2016 • Filed on Sep 08, 2016

412 West Main StreetMarshall, MN 56258

(507) 532-9707

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.18x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.05x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Net Margin

42nd percentile

0.3%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

99th percentile

$47,467

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Asset Growth

51st percentile

0.8%

Faster asset growth than 51% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

5.9%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$95,766

Up $772 (+0.8%) from 2015

Net Assets

Up

$78,079

Up $1,173 (+1.5%) from 2015

Liabilities

Down

$17,687

Down $401 (-2.2%) from 2015

Revenue

Up

$335,362

Up $18,728 (+5.9%) from 2015

Expenses

Up

$334,189

Up $19,268 (+6.1%) from 2015

Net Income

Down

$1,173

Down $540 (-32%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $103,360Liabilities 2010: $20,137Net Assets 2010: $83,2232010Assets 2011: $106,439Liabilities 2011: $33,344Net Assets 2011: $73,0952011Assets 2012: $101,684Liabilities 2012: $18,167Net Assets 2012: $83,5172012Assets 2013: $124,364Liabilities 2013: $35,584Net Assets 2013: $88,7802013Assets 2014: $101,643Liabilities 2014: $26,450Net Assets 2014: $75,1932014Assets 2015: $94,994Liabilities 2015: $18,088Net Assets 2015: $76,9062015Assets 2016: $95,766Liabilities 2016: $17,687Net Assets 2016: $78,0792016Assets 2017: $109,081Liabilities 2017: $20,102Net Assets 2017: $88,9792017Assets 2018: $116,329Liabilities 2018: $40,124Net Assets 2018: $76,2052018Assets 2019: $115,562Liabilities 2019: $33,377Net Assets 2019: $82,1852019Assets 2020: $129,565Liabilities 2020: $64,776Net Assets 2020: $64,7892020Assets 2021: $242,963Liabilities 2021: $301Net Assets 2021: $242,6622021Assets 2022: $251,253Liabilities 2022: $664Net Assets 2022: $250,5892022Assets 2023: $237,772Liabilities 2023: $414Net Assets 2023: $237,3582023Assets 2024: $225,918Liabilities 2024: $472Net Assets 2024: $225,4462024

Highlighted filing

2016

Assets$95,766
Liabilities$17,687
Net Assets$78,079

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $262,9662010Revenue 2011: $270,900Expenses 2011: $281,028Net Income 2011: -$10,1282011Revenue 2012: $241,293Expenses 2012: $230,871Net Income 2012: $10,4222012Revenue 2013: $298,018Expenses 2013: $314,789Net Income 2013: -$16,7712013Revenue 2014: $312,397Expenses 2014: $325,984Net Income 2014: -$13,5872014Revenue 2015: $316,634Expenses 2015: $314,921Net Income 2015: $1,7132015Revenue 2016: $335,362Expenses 2016: $334,189Net Income 2016: $1,1732016Revenue 2017: $323,106Expenses 2017: $325,894Net Income 2017: -$2,7882017Revenue 2018: $264,805Expenses 2018: $277,579Net Income 2018: -$12,7742018Revenue 2019: $293,371Expenses 2019: $284,861Net Income 2019: $8,5102019Revenue 2020: $220,089Expenses 2020: $237,485Net Income 2020: -$17,3962020Revenue 2021: $332,640Expenses 2021: $150,917Net Income 2021: $181,7232021Revenue 2022: $257,774Expenses 2022: $228,407Net Income 2022: $29,3672022Revenue 2023: $237,495Expenses 2023: $242,130Net Income 2023: -$4,6352023Revenue 2024: $163,183Expenses 2024: $182,636Net Income 2024: -$19,4532024

Highlighted filing

2016

Revenue$335,362
Expenses$334,189
Net Income$1,173
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Sep 8, 2016
Return Version
2015v2.0
Gross Receipts
$805,294
Mission and Program Overview

Mission

Provide aid and assistance to veterans and their families, to include providing social opportunties and financial aid. Promote and support Americanism, Children and Youth, Defense programs and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$64,230$61,737▼ $2,493
Cash and Non-Interest-Bearing Accounts$21,573$24,838▲ $3,265
Inventories for Sale or Use$7,191$7,191→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$94,994$95,766▲ $772
Other Assets Total$2,000$2,000→ $0
Liabilities
Other Liabilities$12,831$13,225▲ $394
Accounts Payable and Accrued Expenses$5,257$4,462▼ $795
Total Liabilities$18,088$17,687▼ $401
Net Assets / Fund Balance
Unrestricted Net Assets$76,906$78,079▲ $1,173
Total Net Assets Fund Balance$76,906$78,079▲ $1,173
Total Liabilities and Net Assets / Fund Balance$94,994$95,766▲ $772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$70,431$70,431
Buildings$47,908$12,092$60,000
Leasehold Improvements$13,829$476$14,305
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara PlanteBar ManagerFT$47,467$47,467
Duane StangelandGeneral MgrPT$6,500$6,500

Board Members and Trustees

NameTitle
Dan Markell2nd Vice Comman
Richard ParkeAdjutant
Jeffrey GayCEO
Roger VerlyChaplain
Ken MukomelaFinance Officer
Dale SchroederSergeant at Arm
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$335,362
Change in Net Assets
$1,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,717
Other Expenses$160,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$108,334
Current Officers, Directors, Trustees, and Key Employees---$47,467
All Other Expenses---$21,246
Payroll Taxes---$17,916
Insurance---$11,287
Other Expenses---$8,088
Interest---$6,690
Advertising---$3,758
Depreciation Depletion---$2,493
Fees for Services Accounting---$899
Office Expenses---$631
Occupancy---$110
Total Functional Expenses$0$0$0$334,189
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$487,176
Gaming Direct Expenses$347,771
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Gamble Fund$10,000
Line of Credit$3,225
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The financial statements and tax returns are submitted to the Board of Directors for review and approval, which may or may not occur prior to the filing of the completed tax returns.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes it governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 113
EIN
41-0657422
Phone
5075329707
Address
412 West Main Street, Marshall, MN 56258

Signing Officer

Name
Tara Plante
Title
Legion Manager
Signed
2016-09-08
Discuss with paid preparer
Yes

Organization Details

Formed
1921
Legal Domicile
Mn
Voting Board Members
310
Independent Board Members
310
Employees
28

Preparer

Firm
Kinner & Company Ltd
Address
404 3rd Ave PO Box 690, Brookings, SD 57006
Preparer
Darci Anderson
Phone
6056922515
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt047908
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012092
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070431
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070431
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013829
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0476
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Gamble Fund
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Line of Credit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061737
IRS990ScheduleD/TotalLiabilityAmt013225
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt051619
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt014273
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0281879
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0347771
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0347771
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt071865
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt023520
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0391791
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0487176
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0139405
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt06500
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Duane Stangeland
IRS990ScheduleG/GamingManagerServicesProvTxt0Gaming Manager
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Duane Stangeland
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0412 West Main Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Marshall
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056258
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The financial statements and tax returns are submitted to the Board of Directors for review and approval, which may or may not occur prior to the filing of the completed tax returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization makes it governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt094994
IRS990/TotalAssetsEOYAmt095766
IRS990/TotalAssetsGrp/BOYAmt094994
IRS990/TotalAssetsGrp/EOYAmt095766
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0334189
IRS990/TotalGrossUBIAmt0276575
IRS990/TotalLiabilitiesBOYAmt018088
IRS990/TotalLiabilitiesEOYAmt017687
IRS990/TotalLiabilitiesGrp/BOYAmt018088
IRS990/TotalLiabilitiesGrp/EOYAmt017687
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076906
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078079
IRS990/TotalProgramServiceExpensesAmt0334189
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt053967
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058787
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0335362
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0276575
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt094994
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt095766
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt076906
IRS990/UnrestrictedNetAssetsGrp/EOYAmt078079
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0310
IRS990/VotingMembersIndependentCnt0310
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tara Plante
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Legion Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 113
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410657422
ReturnHeader/Filer/PhoneNum05075329707
ReturnHeader/Filer/USAddress/AddressLine1Txt0412 West Main Street
ReturnHeader/Filer/USAddress/CityNm0Marshall
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056258
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kinner & Company Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 3rd Ave PO Box 690
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brookings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057006
ReturnHeader/PreparerPersonGrp/PhoneNum06056922515
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Darci Anderson
ReturnHeader/ReturnTs02016-09-27T06:35:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-06-01
ReturnHeader/TaxPeriodEndDt02016-05-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.25$1.63$1.83$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.37$2.37$2.42$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.01$2.51$2.58$2.28$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$3.33$1.51$1.82
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.65$0.65$2.20$2.37$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.33$0.82$2.93$2.85$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.40$0.76$2.65$2.78$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.20$0.89$3.23$3.26$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.18$0.78$3.35$3.34$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.18$0.77$3.17$3.15$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.26$0.75$3.12$3.26$0.14
2013Summary only. Only limited summary data is available for this year.$1.24$0.36$0.89$2.98$3.15$0.17
2012Summary only. Only limited summary data is available for this year.$1.02$0.18$0.84$2.41$2.31$0.10
2011Summary only. Only limited summary data is available for this year.$1.06$0.33$0.73$2.71$2.81$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.20$0.83$2.63