Civic Intelligence

American Legion Club

990 • Fiscal year 2013 • EIN 41-0671292

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 05, 2014

620 1st Ave SoSaint James, MN 56081

(507) 375-5990

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

32nd percentile

-7.2%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

43rd percentile

-2.2%

Faster asset growth than 43% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$419,928

Down $9,327 (-2.2%) from 2012

Net Assets

Down

$415,915

Down $8,985 (-2.1%) from 2012

Liabilities

Down

$4,013

Down $342 (-7.9%) from 2012

Revenue

$125,087

No earlier filing loaded for comparison.

Expenses

Up

$134,072

Up $2,794 (+2.1%) from 2012

Net Income

-$8,985

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $484,205Liabilities 2010: $3,009Net Assets 2010: $481,1962010Assets 2011: $454,375Liabilities 2011: $2,940Net Assets 2011: $451,4352011Assets 2012: $429,255Liabilities 2012: $4,355Net Assets 2012: $424,9002012Assets 2013: $419,928Liabilities 2013: $4,013Net Assets 2013: $415,9152013Assets 2014: $408,937Liabilities 2014: $3,945Net Assets 2014: $404,9922014Assets 2015: $401,778Liabilities 2015: $2,934Net Assets 2015: $398,8442015Assets 2016: $452,400Liabilities 2016: $3,535Net Assets 2016: $448,8652016Assets 2017: $438,190Liabilities 2017: $3,990Net Assets 2017: $434,2002017Assets 2018: $391,661Liabilities 2018: $6,278Net Assets 2018: $385,3832018Assets 2019: $362,502Liabilities 2019: $4,282Net Assets 2019: $358,2202019Assets 2020: $351,620Liabilities 2020: $1,742Net Assets 2020: $349,8782020Assets 2021: $449,866Liabilities 2021: $4,910Net Assets 2021: $444,9562021Assets 2022: $466,664Liabilities 2022: $4,582Net Assets 2022: $462,0822022Assets 2023: $484,411Liabilities 2023: $4,157Net Assets 2023: $480,2542023Assets 2024: $513,595Liabilities 2024: $4,545Net Assets 2024: $509,0502024

Highlighted filing

2013

Assets$419,928
Liabilities$4,013
Net Assets$415,915

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $132,4972010Expenses 2011: $142,5782011Expenses 2012: $131,2782012Revenue 2013: $125,087Expenses 2013: $134,072Net Income 2013: -$8,9852013Revenue 2014: $101,751Expenses 2014: $112,674Net Income 2014: -$10,9232014Revenue 2015: $111,924Expenses 2015: $118,072Net Income 2015: -$6,1482015Revenue 2016: $195,534Expenses 2016: $145,513Net Income 2016: $50,0212016Revenue 2017: $121,268Expenses 2017: $135,933Net Income 2017: -$14,6652017Revenue 2018: $155,302Expenses 2018: $206,085Net Income 2018: -$50,7832018Revenue 2019: $185,007Expenses 2019: $212,170Net Income 2019: -$27,1632019Revenue 2020: $133,611Expenses 2020: $141,953Net Income 2020: -$8,3422020Revenue 2021: $262,858Expenses 2021: $167,780Net Income 2021: $95,0782021Revenue 2022: $214,258Expenses 2022: $197,132Net Income 2022: $17,1262022Revenue 2023: $201,417Expenses 2023: $183,245Net Income 2023: $18,1722023Revenue 2024: $198,585Expenses 2024: $169,789Net Income 2024: $28,7962024

Highlighted filing

2013

Revenue$125,087
Expenses$134,072
Net Income-$8,985
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 5, 2014
Return Version
2013v3.1
Gross Receipts
$470,990
Mission and Program Overview

Mission

Provide benefits for veterans by operating a club for its members and to promote fraternal,patriotic,educational and social objects and preserve comradeship among its members and to conduct entertainment and social meetings and provide assistance to all veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$424,900$415,915▼ $8,985
Land, Buildings, and Equipment, Net$187,275$189,530▲ $2,255
Savings and Temporary Cash Investments$164,246$121,288▼ $42,958
Cash and Non-Interest-Bearing Accounts$59,075$88,819▲ $29,744
Inventories for Sale or Use$12,821$11,351▼ $1,470
Prepaid Expenses and Deferred Charges$5,838$8,940▲ $3,102
Total Assets$429,255$419,928▼ $9,327
Liabilities
Accounts Payable and Accrued Expenses$4,355$4,013▼ $342
Total Liabilities$4,355$4,013▼ $342
Net Assets / Fund Balance
Total Net Assets Fund Balance$424,900$415,915▼ $8,985
Total Liabilities and Net Assets / Fund Balance$429,255$419,928▼ $9,327

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$159,796$329,022$488,818
Equipment$19,734$174,344$194,078
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill BergBoard Member
David OldenbergBoard Member
Gary SturmBoard Member
Gerry EngstromBoard Member
Jerome ChristensenBoard Member
Jim EversBoard Member
Joel NelsonBoard Member
Gary Sturm1st Vice
Vanessa Wieseler2nd Vice
Bill BergAdjutant
Lowell McnealCommander
Norm MoodyFinance
Revenue and Support

Revenue Composition

Contributions and Grants
$4,650
Program Service Revenue
$0
Investment Income
$1,926
Other Revenue
$118,511
All Other Contributions
$1,080
Change in Net Assets
$-8,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$69,209
Other Expenses$64,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$63,448-$63,448
Other Expenses-$28,961-$28,961
Depreciation Depletion-$13,678-$13,678
Insurance-$7,497-$7,497
Other Employee Benefits-$5,761-$5,761
Payments to Affiliates-$5,702-$5,702
Fees for Services Accounting-$4,150-$4,150
Advertising-$3,512-$3,512
Conferences and Meetings-$1,255-$1,255
Office Expenses-$108-$108
Total Functional Expenses$0$134,072$0$134,072
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$289,173
Gaming Direct Expenses$280,277
Fundraising Gross Income$21,531
Fundraising Direct Expenses$17,714
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$20,620$20,620$17,012$3,608
Event 2$911$911$702$209
Total Events$21,531$21,531$17,714$3,817
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

All veterans in good standing(dues paid) are considered members.current membership is 242.

Member election for additional members Part VI line 7A

General membership elects members of governing body.

Governing body decisions Part VI line 7B

General members approve at meeting all significant policy decisions and expenditures that exceed $5,000.00.

Form 990 governing body review Part VI line 11

Current commander and finance officers review 990 before filing with irs. Membership approves the review by the officers at its next general meeting.

Other officer or key employee compensation Part VI line 15B

Their are no paid officers or board members. The manager of the club portion of the organization runs the day to day operations and his salary is reviewed annually by governing body and board memebers.

Governing documents etc available to public Part VI line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
41-0671292

Signing Officer

Name
Lowell Mcneal
Title
Commander
Phone
5073755990
Signed
2014-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lowell Mcneal
Formed
1919
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
50

Preparer

Preparer
Steven E Olson
Phone
5073753862
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05838
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08940
IRS990/PrincipalOfficerNm0LOWELL MCNEAL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05134
IRS990/PYInvestmentIncomeAmt03002
IRS990/PYOtherExpensesAmt063103
IRS990/PYOtherRevenueAmt096607
IRS990/PYRevenuesLessExpensesAmt0-26535
IRS990/PYSalariesCompEmpBnftPaidAmt068175
IRS990/PYTotalExpensesAmt0131278
IRS990/PYTotalRevenueAmt0104743
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-8985
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02550
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0424900
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0415915
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0164246
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0121288
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0159796
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0329022
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0488818
IRS990ScheduleD/EquipmentGrp/BookValueAmt019734
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0174344
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0194078
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0189530
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt012583
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017714
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0911
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021531
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0911
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021531
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0CHICKEN FRY
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FLAG SALES
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03817
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017714
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017012
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0702
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt069694
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0140335
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0210029
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0280277
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0102928
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0186245
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0289173
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt08896
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt066141
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt025001
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt041140
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt04107
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt04107
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt011977
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0DON ROTERT
IRS990ScheduleG/GamingManagerServicesProvTxt0ALL GAMBLING MANAGERS DUTIES
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DON ROTERT
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10207 5TH AVE N
IRS990ScheduleG/PersonsWithBooksUSAddress/City0SAINT JAMES
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode056081
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL VETERANS IN GOOD STANDING(DUES PAID) ARE CONSIDERED MEMBERS.CURRENT MEMBERSHIP IS 242.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL MEMBERSHIP ELECTS MEMBERS OF GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERS APPROVE AT MEETING ALL SIGNIFICANT POLICY DECISIONS AND EXPENDITURES THAT EXCEED $5,000.00.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CURRENT COMMANDER AND FINANCE OFFICERS REVIEW 990 BEFORE FILING WITH IRS. MEMBERSHIP APPROVES THE REVIEW BY THE OFFICERS AT ITS NEXT GENERAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEIR ARE NO PAID OFFICERS OR BOARD MEMBERS. THE MANAGER OF THE CLUB PORTION OF THE ORGANIZATION RUNS THE DAY TO DAY OPERATIONS AND HIS SALARY IS REVIEWED ANNUALLY BY GOVERNING BODY AND BOARD MEMEBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0429255
IRS990/TotalAssetsEOYAmt0419928
IRS990/TotalAssetsGrp/BOYAmt0429255
IRS990/TotalAssetsGrp/EOYAmt0419928
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04650
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0134072
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134072
IRS990/TotalGrossUBIAmt073995
IRS990/TotalLiabilitiesBOYAmt04355
IRS990/TotalLiabilitiesEOYAmt04013
IRS990/TotalLiabilitiesGrp/BOYAmt04355
IRS990/TotalLiabilitiesGrp/EOYAmt04013
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0424900
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0415915
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016526
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029916
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0125087
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt073995
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429255
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0419928
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LOWELL MCNEAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05073755990
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 33 ST JAMES

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.14$0.05$5.09$1.99$1.70$0.29
2023Detailed filing. Detailed filing data is available for this year.$4.84$0.04$4.80$2.01$1.83$0.18
2022Detailed filing. Detailed filing data is available for this year.$4.67$0.05$4.62$2.14$1.97$0.17
2021Detailed filing. Detailed filing data is available for this year.$4.50$0.05$4.45$2.63$1.68$0.95
2020Detailed filing. Detailed filing data is available for this year.$3.52$0.02$3.50$1.34$1.42$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.63$0.04$3.58$1.85$2.12$0.27
2018Detailed filing. Detailed filing data is available for this year.$3.92$0.06$3.85$1.55$2.06$0.51
2017Detailed filing. Detailed filing data is available for this year.$4.38$0.04$4.34$1.21$1.36$0.15
2016Detailed filing. Detailed filing data is available for this year.$4.52$0.04$4.49$1.96$1.46$0.50
2015Detailed filing. Detailed filing data is available for this year.$4.02$0.03$3.99$1.12$1.18$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.09$0.04$4.05$1.02$1.13$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.20$0.04$4.16$1.25$1.34$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$0.04$4.25$1.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$0.03$4.51$1.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.03$4.81$1.32