Civic Intelligence

American Legion Post 67

990 • Fiscal year 2017 • EIN 41-0662034

Jan 01, 2017 to Dec 31, 2017 • Filed on May 14, 2018

128 Main Street SSauk Centre, MN 56378

(320) 352-9931

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

37th percentile

-1.0%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

34th percentile

-1.5%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

11%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$99,741

Down $1,481 (-1.5%) from 2016

Net Assets

Down

$99,741

Down $1,481 (-1.5%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$145,073

Up $14,477 (+11%) from 2016

Expenses

Up

$146,554

Up $31,824 (+28%) from 2016

Net Income

Down

-$1,481

Down $17,347 (-109%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $69,986Liabilities 2010: $1,474Net Assets 2010: $68,5122010Assets 2011: $74,348Liabilities 2011: $10,438Net Assets 2011: $63,9102011Assets 2012: $64,122Liabilities 2012: $827Net Assets 2012: $63,2952012Assets 2013: $62,077Liabilities 2013: $340Net Assets 2013: $61,7372013Assets 2014: $81,871Liabilities 2014: $10,411Net Assets 2014: $71,4602014Assets 2015: $85,356Liabilities 2015: $0Net Assets 2015: $85,3562015Assets 2016: $101,222Liabilities 2016: $0Net Assets 2016: $101,2222016Assets 2017: $99,741Liabilities 2017: $0Net Assets 2017: $99,7412017Assets 2018: $96,455Liabilities 2018: $0Net Assets 2018: $96,4552018Assets 2019: $111,504Liabilities 2019: $1,294Net Assets 2019: $110,2102019Assets 2020: $83,685Liabilities 2020: $1,161Net Assets 2020: $82,5242020Assets 2021: $138,327Liabilities 2021: $1,497Net Assets 2021: $136,8302021Assets 2022: $168,486Liabilities 2022: $1,187Net Assets 2022: $167,2992022Assets 2023: $198,994Liabilities 2023: $2,214Net Assets 2023: $196,7802023Assets 2024: $214,344Liabilities 2024: $329Net Assets 2024: $214,0152024

Highlighted filing

2017

Assets$99,741
Liabilities$0
Net Assets$99,741

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $45,7132010Expenses 2011: $46,6812011Expenses 2012: $48,2012012Revenue 2013: $60,803Expenses 2013: $62,361Net Income 2013: -$1,5582013Revenue 2014: $118,407Expenses 2014: $108,684Net Income 2014: $9,7232014Revenue 2015: $129,049Expenses 2015: $115,153Net Income 2015: $13,8962015Revenue 2016: $130,596Expenses 2016: $114,730Net Income 2016: $15,8662016Revenue 2017: $145,073Expenses 2017: $146,554Net Income 2017: -$1,4812017Revenue 2018: $129,631Expenses 2018: $132,917Net Income 2018: -$3,2862018Revenue 2019: $137,220Expenses 2019: $123,465Net Income 2019: $13,7552019Revenue 2020: $38,306Expenses 2020: $65,992Net Income 2020: -$27,6862020Revenue 2021: $177,929Expenses 2021: $123,623Net Income 2021: $54,3062021Revenue 2022: $166,742Expenses 2022: $136,273Net Income 2022: $30,4692022Revenue 2023: $162,302Expenses 2023: $132,821Net Income 2023: $29,4812023Revenue 2024: $148,806Expenses 2024: $131,571Net Income 2024: $17,2352024

Highlighted filing

2017

Revenue$145,073
Expenses$146,554
Net Income-$1,481
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 14, 2018
Return Version
2017v2.2
Gross Receipts
$595,047
Mission and Program Overview

Mission

Serving Veterans and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$101,222$99,741▼ $1,481
Land, Buildings, and Equipment, Net$45,337$44,300▼ $1,037
Cash and Non-Interest-Bearing Accounts$38,520$37,974▼ $546
Savings and Temporary Cash Investments$11,843$11,152▼ $691
Inventories for Sale or Use$5,522$6,315▲ $793
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$101,222$99,741▼ $1,481
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$101,222$99,741▼ $1,481
Total Liabilities and Net Assets / Fund Balance$101,222$99,741▼ $1,481

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,199$89,071$109,270
Buildings$843$104,987$105,830
Other Land Buildings$11,672$4,428$16,100
Leasehold Improvements$6,586$4,126$10,712
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim MetcalfAdjutant
Dennis KortanChaplain
Rob WienerCommander
John SteffesFinance Officer
Scott KowskiHousing Committ
Jim DetersMembership Chai
Dave DoubravaSergeant At Arm
Revenue and Support

Revenue Composition

Contributions and Grants
$15,474
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$129,579
All Other Contributions
$7,361
Change in Net Assets
$-1,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,646
Salaries, Compensation, and Employee Benefits$66,268
Grants and Similar Amounts Paid$1,640
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,033--$61,033
Occupancy$19,373--$19,373
Fees for Services Management$7,475--$7,475
Depreciation Depletion$7,427--$7,427
Insurance$6,466--$6,466
Payroll Taxes$5,235--$5,235
All Other Expenses$4,636--$4,636
Advertising$3,289--$3,289
Office Expenses-$2,906-$2,906
Fees for Services Accounting-$1,878-$1,878
Other Expenses$1,653--$1,653
Grants to Domestic Orgs$1,640--$1,640
Travel$146--$146
Total Functional Expenses$141,770$4,784$0$146,554
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$360,924
Gaming Direct Expenses$358,347
Fundraising Gross Income$44,369
Fundraising Direct Expenses$19,597
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
County Fair$29,364$29,364$14,620$14,744
Post Fundraisers$9,115$9,115$4,977$4,138
Total Events$44,369$44,369$19,597$24,772
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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 6: Explanation of Classes of Members or Shareholder

The organization's membership consists of those individuals that have served or are serving in the U.S. Armed Forces and elect to join by completing the application for membership and paying applicable dues.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

All members are eligible to elect members to the governing board.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The membership approves certain significant decisions of the governing board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The books are kept by the Finance Officer. Upon completion of Form 990 he presents it to the governing board for their approval.

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

All documents can be reviewed upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 67
EIN
41-0662034
Phone
3203529931
Address
128 Main Street S, Sauk Centre, MN 56378

Signing Officer

Name
Rob Wiener
Title
Commander
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Wiener
Formed
1919
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
75

Preparer

Firm
Klimek & Kasella Ltd
Address
1139 Franklin Ave Ste 3, Sauk Rapids, MN 56379
Preparer
Antoinette Kasella
Phone
3207742035
Raw XML AppendixShowing 400 of 443 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.

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IRS990/PYRevenuesLessExpensesAmt015866
IRS990/PYSalariesCompEmpBnftPaidAmt058745
IRS990/PYTotalExpensesAmt0114730
IRS990/PYTotalRevenueAmt0130596
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1481
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06400
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0101222
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt099741
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011843
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011152
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0843
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0104987
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0105830
IRS990ScheduleD/EquipmentGrp/BookValueAmt020199
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089071
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109270
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06586
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04126
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010712
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011672
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04428
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044300
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt014864
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019597
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0County Fair
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Post Fundraisers
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029364
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044369
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029364
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044369
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024772
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019597
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014620
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04977
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt059820
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0227042
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0286862
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0358347
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt089874
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0271050
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0360924
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02577
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071485
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt017262
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt054223
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt08400
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Jeff Quistorff
IRS990ScheduleG/GamingManagerServicesProvTxt0Gambling Manager
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0Jeff Quistorff
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0128 Main Street S
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Sauk Centre
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056378
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MN $14864
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization's membership consists of those individuals that have served or are serving in the U.S. Armed Forces and elect to join by completing the application for membership and paying applicable dues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members are eligible to elect members to the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership approves certain significant decisions of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The books are kept by the Finance Officer. Upon completion of Form 990 he presents it to the governing board for their approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All documents can be reviewed upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0101222
IRS990/TotalAssetsEOYAmt099741
IRS990/TotalAssetsGrp/BOYAmt0101222
IRS990/TotalAssetsGrp/EOYAmt099741
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015474
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04784
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141770
IRS990/TotalFunctionalExpensesGrp/TotalAmt0146554
IRS990/TotalGrossUBIAmt043912
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt099741

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$1.49$1.32$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.02$1.97$1.62$1.33$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.01$1.67$1.67$1.36$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$1.78$1.24$0.54
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$0.38$0.66$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.10$1.37$1.23$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.30$1.33$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$1.45$1.47$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.31$1.15$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$1.29$1.15$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.10$0.71$1.18$1.09$0.10
2013Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$0.61$0.62$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.63$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.10$0.64$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.01$0.69$0.46
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