Civic Intelligence

American Legion Post 0322 Lionel Boudreau

990EZ • Fiscal year 2023 • EIN 41-0662006

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

Organization ProfileN/A
PO Box 56Currie, MN 56123-0056

(507) 763-3831

Siviq Scores

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

Liabilities / Assets

85th percentile

0.11x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

100th percentile

8.72x

Higher debt load relative to revenue than 100% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

1st percentile

-895%

Higher net margin than 1% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

22nd percentile

-8.9%

Faster asset growth than 22% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$91,183

Down $8,895 (-8.9%) from 2022

Net Assets

Down

$81,158

Down $10,288 (-11%) from 2022

Liabilities

Up

$10,025

Up $1,393 (+16%) from 2022

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Down

$1,150

Down $83,251 (-99%) from 2022

Expenses

Down

$11,438

Down $64,797 (-85%) from 2022

Net Income

Down

-$10,288

Down $18,454 (-226%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$150K$100K$50K$0Assets 2011: $30,684Liabilities 2011: $1,3612011Assets 2012: $30,330Liabilities 2012: $1,8122012Assets 2013: $31,791Liabilities 2013: $4932013Assets 2014: $31,453Liabilities 2014: $3,8602014Assets 2015: $27,672Liabilities 2015: $2,0202015Assets 2016: $25,076Liabilities 2016: $1,3242016Assets 2017: $29,255Liabilities 2017: $1,1642017Assets 2018: $43,100Liabilities 2018: $13,4962018Assets 2019: $66,662Liabilities 2019: $4,8252019Assets 2020: $72,592Liabilities 2020: $11,485Net Assets 2020: $61,1072020Assets 2021: $90,721Liabilities 2021: $7,441Net Assets 2021: $83,2802021Assets 2022: $100,078Liabilities 2022: $8,632Net Assets 2022: $91,4462022Assets 2023: $91,183Liabilities 2023: $10,025Net Assets 2023: $81,1582023Assets 2024: $87,038Liabilities 2024: $5,280Net Assets 2024: $81,7582024

Highlighted filing

2023

Assets$91,183
Liabilities$10,025
Net Assets$81,158
Open 2023 Filing

Operations Trend

Revenue Growth1st percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $42,646Expenses 2011: $46,496Net Income 2011: -$3,8502011Revenue 2012: $49,172Expenses 2012: $50,032Net Income 2012: -$8602012Revenue 2013: $52,658Expenses 2013: $49,878Net Income 2013: $2,7802013Revenue 2014: $49,945Expenses 2014: $53,650Net Income 2014: -$3,7052014Revenue 2015: $51,615Expenses 2015: $53,556Net Income 2015: -$1,9412015Revenue 2016: $50,569Expenses 2016: $52,469Net Income 2016: -$1,9002016Revenue 2017: $56,937Expenses 2017: $52,598Net Income 2017: $4,3392017Revenue 2018: $61,892Expenses 2018: $60,379Net Income 2018: $1,5132018Revenue 2019: $94,890Expenses 2019: $62,657Net Income 2019: $32,2332019Revenue 2020: $73,604Expenses 2020: $74,334Net Income 2020: -$7302020Revenue 2021: $102,558Expenses 2021: $80,385Net Income 2021: $22,1732021Revenue 2022: $84,401Expenses 2022: $76,235Net Income 2022: $8,1662022Revenue 2023: $1,150Expenses 2023: $11,438Net Income 2023: -$10,2882023Revenue 2024: $5,889Expenses 2024: $5,289Net Income 2024: $6002024

Highlighted filing

2023

Revenue$1,150
Expenses$11,438
Net Income-$10,288
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$163,191
Mission and Program Overview

Mission

Promote social welfare & perpetuate memory of veterans

Program Services

DescriptionGrantsExpenses
Maintaining a veterans memorial and meeting hall.Payment of dues to National Organization.-$18,243
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris LamfersCommander-$0--
Richard LuftFirst Vice Commander/Acting Adjutant-$0--
Tom NoerenbergFinancial Officer-$0--
Mike GalvinSgt At Arms-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 0322 Lionel Boudreau
EIN
41-0662006
Phone
5077633831
Address
PO BOX 56, CURRIE, MN 56123-0056

Signing Officer

Name
Tom Noerenberg
Title
Financial Officer
Phone
5077633831
Signed
2024-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Katie M Jacobson CPA
Address
2330 26th Street, Slayton, MN 56172
Preparer
Kimberly S Eisfeld
Phone
5078368564
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Pull-Tab and Hall Rental Income 20605.”

Form 990EZ, Part I, Line 8

“Miscellaneous Revenue 203.”

Form 990EZ, Part I, Line 16

“Property Taxes 293.”

Form 990EZ, Part I, Line 16

“Office Supplies 20.”

Form 990EZ, Part I, Line 16

“Memorial Day Expenses 192.”

Form 990EZ, Part I, Line 16

“Supplies 82.”

Form 990EZ, Part I, Line 16

“Donations/Scholarsips Made 3173.”

Form 990EZ, Part I, Line 16

“Uniforms 1714.”

Form 990EZ, Part I, Line 16

“Penalties paid on taxes 729.”

Form 990EZ, Part II, Line 24

“Inventory 10082. 10082.”

Form 990EZ, Part II, Line 24

“Other Receivable 0. 0.”

Form 990EZ, Part II, Line 24

“Prepaid Expense 1738. 2820.”

Form 990EZ, Part II, Line 26

“Accounts Payable 2937. 2894.”

Form 990EZ, Part II, Line 26

“Sales Tax Payable 711. 1702.”

Form 990EZ, Part II, Line 26

“Accrued Wages Payable 1048. 658.”

Form 990EZ, Part II, Line 26

“Payroll Liabilities 3636. 4771.”

Form 990EZ, Part II, Line 26

“Federal UBIT Tax 242. 0.”

Form 990EZ, Part II, Line 26

“State UBIT Tax 58. 0.”

Raw XML Appendix159 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt01952
IRS990EZ/BooksInCareOfDetail/PersonNm0TOM NOERENBERG
IRS990EZ/BooksInCareOfDetail/PhoneNum05077633831
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 56
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CURRIE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056123
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075619
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt066387
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02274
IRS990EZ/CostOfGoodsSoldAmt0158945
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10288
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0100078
IRS990EZ/Form990TotalAssetsGrp/EOYAmt091183
IRS990EZ/FundraisingGrossIncomeAmt09143
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-30252
IRS990EZ/GrossReceiptsAmt0163191
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt0128693
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0183
IRS990EZ/LandAndBuildingsGrp/BOYAmt012639
IRS990EZ/LandAndBuildingsGrp/EOYAmt011894
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02090
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt091446
IRS990EZ/NetAssetsOrFundBalancesEOYAmt081158
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt091446
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt081158
IRS990EZ/OccupancyRentUtltsAndMaintAmt03220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Chris Lamfers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Richard Luft
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tom Noerenberg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Mike Galvin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1First Vice Commander/Acting Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Financial Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Sgt at Arms
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011820
IRS990EZ/OtherAssetsTotalDetail/EOYAmt012902
IRS990EZ/OtherExpensesTotalAmt06203
IRS990EZ/OtherRevenueTotalAmt020808
IRS990EZ/PrimaryExemptPurposeTxt0Promote social welfare & perpetuate memory of veterans
IRS990EZ/PrintingPublicationsPostageAmt063
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Maintaining a veterans memorial and meeting hall.Payment of dues to National Organization.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018243
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt03096
IRS990EZ/SpecialEventsNetIncomeLossAmt06047
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08632
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010025
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt011438
IRS990EZ/TotalProgramServiceExpensesAmt018243
IRS990EZ/TotalRevenueAmt01150
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Pull-Tab and Hall Rental Income 20605.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Miscellaneous Revenue 203.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Property Taxes 293.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Office Supplies 20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Memorial Day Expenses 192.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Supplies 82.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Donations/Scholarsips Made 3173.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Uniforms 1714.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Penalties paid on taxes 729.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Inventory 10082. 10082.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Other Receivable 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Prepaid Expense 1738. 2820.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts Payable 2937. 2894.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Sales Tax Payable 711. 1702.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Accrued Wages Payable 1048. 658.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Payroll Liabilities 3636. 4771.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Federal UBIT Tax 242. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17State UBIT Tax 58. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM NOERENBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05077633831
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0322 LIONEL BOUDREAU
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410662006
ReturnHeader/Filer/PhoneNum05077633831
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 56
ReturnHeader/Filer/USAddress/CityNm0CURRIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0561230056
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873013943
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Katie M Jacobson CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02330 26th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Slayton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056172
ReturnHeader/PreparerPersonGrp/PhoneNum05078368564
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kimberly S Eisfeld
ReturnHeader/ReturnTs02024-11-11T08:39:52-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$91,183
Liabilities
$10,025
Net assets
$81,158
Revenue
$1,150
Expenses
$11,438
Net income
-$10,288
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.82$0.06$0.05$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.10$0.81$0.01$0.11$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.00$0.09$0.91$0.84$0.76$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.07$0.83$1.03$0.80$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.11$0.61$0.74$0.74$0.01
2019Summary only. Only limited summary data is available for this year.$0.67$0.05$0.95$0.63$0.32
2018Summary only. Only limited summary data is available for this year.$0.43$0.13$0.62$0.60$0.02
2017Summary only. Only limited summary data is available for this year.$0.29$0.01$0.57$0.53$0.04
2016Summary only. Only limited summary data is available for this year.$0.25$0.01$0.51$0.52$0.02
2015Summary only. Only limited summary data is available for this year.$0.28$0.02$0.52$0.54$0.02
2014Summary only. Only limited summary data is available for this year.$0.31$0.04$0.50$0.54$0.04
2013Summary only. Only limited summary data is available for this year.$0.32$0.00$0.53$0.50$0.03
2012Summary only. Only limited summary data is available for this year.$0.30$0.02$0.49$0.50$0.01
2011Summary only. Only limited summary data is available for this year.$0.31$0.01$0.43$0.46$0.04