Civic Intelligence

American Legion Post 94

990 • Fiscal year 2018 • EIN 41-0671246

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 19, 2018

301 State Road-po Box 246Rushford, MN 55971

(507) 450-8493

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.02x

Higher debt load relative to assets than 72% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

30th percentile

-7.2%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

-1.2%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$57,044

Down $10,557 (-16%) from 2017

Net Assets

Down

$55,739

Down $10,079 (-15%) from 2017

Liabilities

Down

$1,305

Down $478 (-27%) from 2017

Revenue

Down

$140,114

Down $1,737 (-1.2%) from 2017

Expenses

Down

$150,193

Down $3,672 (-2.4%) from 2017

Net Income

Up

-$10,079

Up $1,935 (+16%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $115,120Liabilities 2012: $41,980Net Assets 2012: $73,1402012Assets 2013: $104,955Liabilities 2013: $24,262Net Assets 2013: $80,6932013Assets 2014: $95,061Liabilities 2014: $1,652Net Assets 2014: $93,4092014Assets 2015: $87,255Liabilities 2015: $1,757Net Assets 2015: $85,4982015Assets 2016: $79,518Liabilities 2016: $1,686Net Assets 2016: $77,8322016Assets 2017: $67,601Liabilities 2017: $1,783Net Assets 2017: $65,8182017Assets 2018: $57,044Liabilities 2018: $1,305Net Assets 2018: $55,7392018Assets 2019: $62,581Liabilities 2019: $2,568Net Assets 2019: $60,0132019Assets 2020: $58,037Liabilities 2020: $775Net Assets 2020: $57,2622020Assets 2021: $67,491Liabilities 2021: $1,366Net Assets 2021: $66,1252021Assets 2022: $80,697Liabilities 2022: $6,816Net Assets 2022: $73,8812022Assets 2023: $91,051Liabilities 2023: $6,503Net Assets 2023: $84,5482023Assets 2024: $128,126Liabilities 2024: $6,681Net Assets 2024: $121,4452024Assets 2025: $127,464Liabilities 2025: $4,345Net Assets 2025: $123,1192025

Highlighted filing

2018

Assets$57,044
Liabilities$1,305
Net Assets$55,739

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $146,562Expenses 2012: $122,055Net Income 2012: $24,5072012Revenue 2013: $136,461Expenses 2013: $129,174Net Income 2013: $7,2872013Revenue 2014: $154,663Expenses 2014: $142,948Net Income 2014: $11,7152014Revenue 2015: $128,920Expenses 2015: $136,833Net Income 2015: -$7,9132015Revenue 2016: $133,630Expenses 2016: $141,593Net Income 2016: -$7,9632016Revenue 2017: $141,851Expenses 2017: $153,865Net Income 2017: -$12,0142017Revenue 2018: $140,114Expenses 2018: $150,193Net Income 2018: -$10,0792018Revenue 2019: $200,880Expenses 2019: $196,606Net Income 2019: $4,2742019Revenue 2020: $199,847Expenses 2020: $201,822Net Income 2020: -$1,9752020Revenue 2021: $100,623Expenses 2021: $91,760Net Income 2021: $8,8632021Revenue 2022: $128,351Expenses 2022: $85,530Net Income 2022: $42,8212022Revenue 2023: $131,437Expenses 2023: $120,770Net Income 2023: $10,6672023Revenue 2024: $172,986Expenses 2024: $136,089Net Income 2024: $36,8972024Revenue 2025: $188,937Expenses 2025: $167,104Net Income 2025: $21,8332025

Highlighted filing

2018

Revenue$140,114
Expenses$150,193
Net Income-$10,079
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 19, 2018
Return Version
2017v2.2
Gross Receipts
$221,465
Mission and Program Overview

Mission

Veterans organization offering veteran and community services, along with school improvements, which are funded from gaming, food, and liquor sales.

Veterans organization offering community services which are funded from gaming food and liquor sales

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$65,818$55,739▼ $10,079
Land, Buildings, and Equipment, Net$42,134$31,200▼ $10,934
Cash and Non-Interest-Bearing Accounts$12,554$17,050▲ $4,496
Inventories for Sale or Use$5,201$7,678▲ $2,477
Savings and Temporary Cash Investments$7,712$1,116▼ $6,596
Total Assets$67,601$57,044▼ $10,557
Liabilities
Accounts Payable and Accrued Expenses$1,783$1,305▼ $478
Total Liabilities$1,783$1,305▼ $478
Net Assets / Fund Balance
Total Net Assets Fund Balance$65,818$55,739▼ $10,079
Total Liabilities and Net Assets / Fund Balance$67,601$57,044▼ $10,557

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,360$46,640-
Equipment$18,345$65,949-
Leasehold Improvements$9,495$34,134-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rick Brand1st Vice Comma
Loren StreamAdjutent
Jeff PaulsonCommander
Howard OtisFinance Office
Revenue and Support

Revenue Composition

Contributions and Grants
$7,646
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$132,465
All Other Contributions
$3,126
Change in Net Assets
$-10,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,554
Salaries, Compensation, and Employee Benefits$60,417
Grants and Similar Amounts Paid$3,222
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$56,925--$56,925
Occupancy$22,812--$22,812
Depreciation Depletion$10,934--$10,934
All Other Expenses$8,441--$8,441
Fees for Services Accounting$8,155--$8,155
Insurance$7,960--$7,960
Payments to Affiliates$4,333--$4,333
Other Expenses---$4,292
Office Expenses$3,530--$3,530
Payroll Taxes$3,492--$3,492
Grants to Domestic Orgs$3,222--$3,222
Advertising$2,040--$2,040
Travel$50--$50
Total Functional Expenses$150,193$0$0$150,193
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$60,514
Gaming Direct Expenses$15,052
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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

990, Part VI, Sec B, Line 11B

Board of directors are presented with a monthly accounting report. At the close of each year, the board is presented presented with the completed 990 for review before submission to the irs.

990, Part VI, Sec C, Line 19

A written request may be made by the public to attain the aforementioned documents.

990, Part VII, Sec A, Line 1D

Officers and directors are not compensated. There are no key employees.

Filing and Contact Details

Filer

Filer Name
American Legion Post 94
EIN
41-0671246
Phone
5074508493
Address
301 STATE ROAD-PO BOX 246, RUSHFORD, MN 55971

Signing Officer

Name
Jeff Paulson
Title
Commander
Signed
2018-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Paulson
Voting Board Members
120
Independent Board Members
120
Employees
28
Volunteers
50

Preparer

Firm
Engelson and Associates Ltd
Address
PO BOX 187, HOLMEN, WI 54636
Preparer
Bradley J Peterson
Phone
6085263437
Supplemental Narrative

Additional Explanations

Form 990T Net Operating Loss Calculations Are Attached

TO THE TAX RETURN.

Raw XML Appendix333 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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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0VETERANS ORGANIZATION OFFERING COMMUNITY SERVICES WHICH ARE FUNDED FROM GAMING FOOD AND LIQUOR SALES
IRS990/AdvertisingGrp/ProgramServicesAmt02040
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IRS990/DescribedInSection501c3Ind0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADJUTENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE OFFICE
IRS990/Form990PartVIISectionAGrp/TitleTxt31ST VICE COMMA
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt015052
IRS990/GamingGrossIncomeAmt060514
IRS990/GoverningBodyVotingMembersCnt0120
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt03222
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03222
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0221465
IRS990/GrossRentsGrp/RealAmt01034
IRS990/GrossSalesOfInventoryAmt0151563
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0120
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVInd0X
IRS990/InsuranceGrp/ProgramServicesAmt07960
IRS990/InsuranceGrp/TotalAmt07960
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05201
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07678
IRS990/InvestmentIncomeGrp/ExclusionAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0146723
IRS990/LandBldgEquipBasisNetGrp/BOYAmt042134
IRS990/LandBldgEquipBasisNetGrp/EOYAmt031200
IRS990/LandBldgEquipCostOrOtherBssAmt0177923
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt04520
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0VETERAN AND COMMUNITY ASSISTANCE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt065818
IRS990/NetAssetsOrFundBalancesEOYAmt055739
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt045462
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt048600
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt085264
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt036664
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01034
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01034
IRS990/NetUnrelatedBusTxblIncmAmt0-8057
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022812
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IRS990/OfficeExpensesGrp/ProgramServicesAmt03530
IRS990/OfficeExpensesGrp/TotalAmt03530
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/TotalAmt04799
IRS990/OtherExpensesGrp/TotalAmt14621
IRS990/OtherExpensesGrp/TotalAmt24587
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IRS990/OtherRevenueMiscGrp/Desc0CANS/FLAG/CAP SALES
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt04333
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JEFF PAULSON
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IRS990/PYContributionsGrantsAmt05979
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IRS990ScheduleG/LicensedInd0true
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IRS990ScheduleG/StatesWhereGamingConductedCd0MN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS ARE PRESENTED WITH A MONTHLY ACCOUNTING REPORT. AT THE CLOSE OF EACH YEAR, THE BOARD IS PRESENTED PRESENTED WITH THE COMPLETED 990 FOR REVIEW BEFORE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A WRITTEN REQUEST MAY BE MADE BY THE PUBLIC TO ATTAIN THE AFOREMENTIONED DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND DIRECTORS ARE NOT COMPENSATED. THERE ARE NO KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990, PART VI, SEC B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990, PART VI, SEC C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990, PART VII, SEC A, LINE 1D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990T NET OPERATING LOSS CALCULATIONS ARE ATTACHED
IRS990/SchoolOperatingInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt049305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140114
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt082126
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt057044
IRS990/TravelGrp/ProgramServicesAmt050
IRS990/TravelGrp/TotalAmt050
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0260403 STATE HWY H
IRS990/USAddress/CityNm0RUSHFORD
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055971
IRS990/VotingMembersGoverningBodyCnt0120
IRS990/VotingMembersIndependentCnt0120
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF PAULSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 94
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410671246
ReturnHeader/Filer/PhoneNum05074508493
ReturnHeader/Filer/USAddress/AddressLine1Txt0301 STATE ROAD-PO BOX 246
ReturnHeader/Filer/USAddress/CityNm0RUSHFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055971
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F1334138985F94043C2628FE3CF275EE9C6A099F
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03938022018129h002784
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-09-20
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.115.40.106
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391625814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ENGELSON AND ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 187
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOLMEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054636
ReturnHeader/PreparerPersonGrp/PhoneNum06085263437
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY J PETERSON
ReturnHeader/ReturnTs02018-09-25T16:19:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.04$1.23$1.89$1.67$0.22
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.07$1.21$1.73$1.36$0.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.07$0.85$1.31$1.21$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.07$0.74$1.28$0.86$0.43
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.67$0.01$0.66$1.01$0.92$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.01$0.57$2.00$2.02$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.03$0.60$2.01$1.97$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$1.40$1.50$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.02$0.66$1.42$1.54$0.12
2016Summary only. Only limited summary data is available for this year.$0.80$0.02$0.78$1.34$1.42$0.08
2015Summary only. Only limited summary data is available for this year.$0.87$0.02$0.85$1.29$1.37$0.08
2014Summary only. Only limited summary data is available for this year.$0.95$0.02$0.93$1.55$1.43$0.12
2013Summary only. Only limited summary data is available for this year.$1.05$0.24$0.81$1.36$1.29$0.07
2012Summary only. Only limited summary data is available for this year.$1.15$0.42$0.73$1.47$1.22$0.25