Civic Intelligence

American Legion Post 113

990 • Fiscal year 2019 • EIN 41-0657422

Jun 01, 2018 to May 31, 2019 • Filed on Feb 04, 2020

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

90th percentile

0.29x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.11x

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

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Asset Growth

37th percentile

-0.7%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$115,562

Down $767 (-0.7%) from 2018

Net Assets

Up

$82,185

Up $5,980 (+7.8%) from 2018

Liabilities

Down

$33,377

Down $6,747 (-17%) from 2018

Revenue

Up

$293,371

Up $28,566 (+11%) from 2018

Expenses

Up

$284,861

Up $7,282 (+2.6%) from 2018

Net Income

Up

$8,510

Up $21,284 (+167%) from 2018

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

2019

Assets$115,562
Liabilities$33,377
Net Assets$82,185

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

2019

Revenue$293,371
Expenses$284,861
Net Income$8,510
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 4, 2020
Return Version
2018v3.1
Gross Receipts
$810,593
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$56,751$53,782▼ $2,969
Cash and Non-Interest-Bearing Accounts$48,997$53,580▲ $4,583
Inventories for Sale or Use$6,200$6,200→ $0
Savings and Temporary Cash Investments$2,381$0▼ $2,381
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$116,329$115,562▼ $767
Other Assets Total$2,000$2,000→ $0
Liabilities
Other Liabilities$23,050$21,200▼ $1,850
Accounts Payable and Accrued Expenses$12,574$11,479▼ $1,095
Mortgage Notes Payable Secured by Investment Property$4,500$698▼ $3,802
Total Liabilities$40,124$33,377▼ $6,747
Net Assets / Fund Balance
Unrestricted Net Assets$76,205$82,185▲ $5,980
Total Net Assets Fund Balance$76,205$82,185▲ $5,980
Total Liabilities and Net Assets / Fund Balance$116,329$115,562▼ $767

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,877$130,007$143,884
Buildings$28,462$31,538$60,000
Leasehold Improvements$11,443$2,862$14,305
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan MarkellBuilding Chair
Richard ParkeAdjutant
Tom JacksonBar Manager
Roger VerlyChaplain
Ken VersaevelCommander
Ken MukomelaFinance Officer
Duane StangelandGeneral Mgr
Robert HirmerHonor Guard
Barry AndresVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,096
Investment Income
$5
Other Revenue
$285,270
Change in Net Assets
$8,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,796
Other Expenses$136,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$133,110
All Other Expenses---$25,465
Payroll Taxes---$15,686
Advertising---$12,032
Insurance---$8,752
Other Expenses---$8,479
Depreciation Depletion---$2,969
Fees for Services Accounting---$1,836
Office Expenses---$518
Occupancy---$307
Total Functional Expenses$0$0$0$284,861
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$534,022
Gaming Direct Expenses$399,065
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Board Loan$6,200
Vfw$3,500
Sal$1,500
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
Ken Versaevel
Title
Commander
Signed
2020-02-04
Discuss with paid preparer
Yes

Organization Details

Formed
1921
Legal Domicile
Mn
Voting Board Members
315
Independent Board Members
315
Employees
26

Preparer

Firm
Kinner & Company Ltd
Address
404 3rd Ave PO Box 690, Brookings, SD 57006
Preparer
Nathan Kinner
Phone
6056922515
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Federal Estimates and balance due = -$2530

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt222093
IRS990/OtherRevenueTotalAmt026686
IRS990/OtherSalariesAndWagesGrp/TotalAmt0133110
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt015686
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08096
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08096
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0131934
IRS990/PYOtherRevenueAmt0256005
IRS990/PYProgramServiceRevenueAmt08800
IRS990/PYRevenuesLessExpensesAmt0-12774
IRS990/PYSalariesCompEmpBnftPaidAmt0145645
IRS990/PYTotalExpensesAmt0277579
IRS990/PYTotalRevenueAmt0264805
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08510
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02381
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt028462
IRS990ScheduleD/BuildingsGrp/DepreciationAmt031538
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/EquipmentGrp/BookValueAmt013877
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143884
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011443
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02862
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt33500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Board Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Gamble Fund
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3VFW
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053782
IRS990ScheduleD/TotalLiabilityAmt021200
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt055702
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt019742
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0323621
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0399065
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0399065
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt074757
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt030150
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0429115
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0534022
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0134957
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.20000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt07275
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/ExplanationTxt2Federal Estimates and balance due = -$2530
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0116329
IRS990/TotalAssetsEOYAmt0115562
IRS990/TotalAssetsGrp/BOYAmt0116329
IRS990/TotalAssetsGrp/EOYAmt0115562
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284861
IRS990/TotalGrossUBIAmt093231
IRS990/TotalLiabilitiesBOYAmt040124
IRS990/TotalLiabilitiesEOYAmt033377
IRS990/TotalLiabilitiesGrp/BOYAmt040124
IRS990/TotalLiabilitiesGrp/EOYAmt033377
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076205
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt082185
IRS990/TotalProgramServiceRevenueAmt08096
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293371
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt093231
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116329
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0115562

Document Assets

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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