Civic Intelligence

American Legion Post 88 Moen-Zimeke

EIN 41-0675072 • 501(c)19 • Greenbush, MN

Profile

To provide fellowship and support

PO Box 81Greenbush, MN 56726

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.23x

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

501(c)19 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

0.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2022

Net Margin

9th percentile

-38%

Higher net margin than 9% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

501(c)19 • $500k-$1M nonprofits • Source year 2022

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-44%

Faster revenue growth than 6% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$132,343

Down $21,869 (-14%) from 2021

Liabilities

Up

$30,276

Up $4,028 (+15%) from 2021

Net Assets

Down

$102,067

Down $25,897 (-20%) from 2021

Revenue

Down

$67,486

Down $52,675 (-44%) from 2021

Expenses

Up

$93,383

Up $1,366 (+1.5%) from 2021

Net Income

Down

-$25,897

Down $54,041 (-192%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $147,223Liabilities 2011: $461Net Assets 2011: $146,7622011Assets 2012: $157,549Liabilities 2012: $1,083Net Assets 2012: $156,4662012Assets 2013: $158,303Liabilities 2013: $3,845Net Assets 2013: $154,4582013Assets 2014: $154,205Liabilities 2014: $6,188Net Assets 2014: $148,0172014Assets 2015: $180,452Liabilities 2015: $6,249Net Assets 2015: $174,2032015Assets 2016: $170,945Liabilities 2016: $5,382Net Assets 2016: $165,5632016Assets 2017: $150,848Liabilities 2017: $6,329Net Assets 2017: $144,5192017Assets 2018: $163,386Liabilities 2018: $7,400Net Assets 2018: $155,9862018Assets 2019: $156,012Liabilities 2019: $11,323Net Assets 2019: $144,6892019Assets 2020: $120,398Liabilities 2020: $20,578Net Assets 2020: $99,8202020Assets 2021: $154,212Liabilities 2021: $26,248Net Assets 2021: $127,9642021Assets 2022: $132,343Liabilities 2022: $30,276Net Assets 2022: $102,0672022

Highlighted filing

2022

Assets$132,343
Liabilities$30,276
Net Assets$102,067

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2011: $76,9572011Expenses 2012: $71,7952012Revenue 2013: $70,188Expenses 2013: $72,196Net Income 2013: -$2,0082013Revenue 2014: $61,155Expenses 2014: $67,596Net Income 2014: -$6,4412014Revenue 2015: $97,080Expenses 2015: $70,894Net Income 2015: $26,1862015Revenue 2016: $93,785Expenses 2016: $102,425Net Income 2016: -$8,6402016Revenue 2017: $91,551Expenses 2017: $112,595Net Income 2017: -$21,0442017Revenue 2018: $115,152Expenses 2018: $103,685Net Income 2018: $11,4672018Revenue 2019: $85,504Expenses 2019: $96,801Net Income 2019: -$11,2972019Revenue 2020: $45,613Expenses 2020: $90,482Net Income 2020: -$44,8692020Revenue 2021: $120,161Expenses 2021: $92,017Net Income 2021: $28,1442021Revenue 2022: $67,486Expenses 2022: $93,383Net Income 2022: -$25,8972022

Highlighted filing

2022

Revenue$67,486
Expenses$93,383
Net Income-$25,897

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.30$1.02$0.67$0.93$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.26$1.28$1.20$0.92$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.21$1.00$0.46$0.90$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.11$1.45$0.86$0.97$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.07$1.56$1.15$1.04$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.06$1.45$0.92$1.13$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.05$1.66$0.94$1.02$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.06$1.74$0.97$0.71$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.54$0.06$1.48$0.61$0.68$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.58$0.04$1.54$0.70$0.72$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.01$1.56$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$774,588
Mission and Program Overview

Mission

To provide fellowship and support for veterans and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$127,964$102,067▼ $25,897
Savings and Temporary Cash Investments$54,972$49,972▼ $5,000
Cash and Non-Interest-Bearing Accounts$58,676$40,058▼ $18,618
Land, Buildings, and Equipment, Net$23,478$20,894▼ $2,584
Accounts Receivable$13,989$17,589▲ $3,600
Inventories for Sale or Use$3,097$3,830▲ $733
Total Assets$154,212$132,343▼ $21,869
Liabilities
Accounts Payable and Accrued Expenses$18,248$22,276▲ $4,028
Unsecured Notes Loans Payable$8,000$8,000→ $0
Total Liabilities$26,248$30,276▲ $4,028
Net Assets / Fund Balance
Total Net Assets Fund Balance$127,964$102,067▼ $25,897
Total Liabilities and Net Assets / Fund Balance$154,212$132,343▼ $21,869

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,894$25,586$37,480
Land$9,000-$9,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe Novacek1st Vice Commander
Stanley MelbyAdjutant
Mark GladCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$2,690
Program Service Revenue
$3,811
Investment Income
$0
Other Revenue
$60,985
Change in Net Assets
$-25,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$50,163
Other Expenses$43,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,408$0$0$46,408
All Other Expenses$14,490$0$0$14,490
Insurance$6,321$0$0$6,321
Payroll Taxes$3,755$0$0$3,755
Fees for Services Accounting$3,720$0$0$3,720
Other Expenses$3,635$0$0$3,635
Occupancy$3,600$0$0$3,600
Depreciation Depletion$2,584$0$0$2,584
Office Expenses$1,152$0$0$1,152
Interest$919$0$0$919
Advertising$216$0$0$216
Total Functional Expenses$93,383$0$0$93,383
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$671,166
Gaming Gross Income$663,587
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Post 88
EIN
41-0675072
Phone
2187822746
Address
PO Box 81, Greenbush, MN 56726

Signing Officer

Name
Robert Novacek
Title
Commander
Phone
2187822746
Signed
2023-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Novacek
Formed
1935
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
20
Volunteers
10

Preparer

Firm
Gale E Schmitz Ltd
Address
103 EAST 3RD ST, THIEF RIVER FALLS, MN 56701
Preparer
Gale E Schmitz CPA
Phone
2186816008
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 is presented at the meeting and available upon request

Form 990, Part IX, Line 24E

Dues 2095. 2095. 0. 0.

Form 990, Part IX, Line 24E

Music 225. 225. 0. 0.

Form 990, Part IX, Line 24E

Telephone/Internet 520. 520. 0. 0.

Form 990, Part IX, Line 24E

Bank & Credit Card Fees 3840. 3840. 0. 0.

Form 990, Part IX, Line 24E

Cash Short (Long) -261. -261. 0. 0.

Form 990, Part IX, Line 24E

Program Expenditures 925. 925. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 275. 275. 0. 0.

Form 990, Part IX, Line 24E

Contract Work 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Bar Supplies 6871. 6871. 0. 0.

Raw XML Appendix378 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/OperateHospitalInd0false
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IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0Gale E Schmitz LTD
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 658
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Thief River Falls
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056701
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is presented at the meeting and available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dues 2095. 2095. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Music 225. 225. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Telephone/Internet 520. 520. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank & Credit Card Fees 3840. 3840. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Cash Short (Long) -261. -261. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Program Expenditures 925. 925. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Miscellaneous 275. 275. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Contract Work 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Bar Supplies 6871. 6871. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0154212
IRS990/TotalAssetsEOYAmt0132343
IRS990/TotalAssetsGrp/BOYAmt0154212
IRS990/TotalAssetsGrp/EOYAmt0132343
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02690
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093383
IRS990/TotalFunctionalExpensesGrp/TotalAmt093383
IRS990/TotalGrossUBIAmt040818
IRS990/TotalLiabilitiesBOYAmt026248
IRS990/TotalLiabilitiesEOYAmt030276
IRS990/TotalLiabilitiesGrp/BOYAmt026248
IRS990/TotalLiabilitiesGrp/EOYAmt030276
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0127964
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102067
IRS990/TotalProgramServiceRevenueAmt03811
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt023978
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt067486
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt040818
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0154212
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132343
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt028748 Co Rd 103
IRS990/USAddress/CityNm0Greenbush
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056726
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Novacek
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum02187822746
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 88
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410675072
ReturnHeader/Filer/PhoneNum02187822746
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 81
ReturnHeader/Filer/USAddress/CityNm0Greenbush
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056726
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411896970
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GALE E SCHMITZ LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0103 EAST 3RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0THIEF RIVER FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056701
ReturnHeader/PreparerPersonGrp/PhoneNum02186816008
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gale E Schmitz CPA
ReturnHeader/ReturnTs02023-11-12T15:55:38-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Robert
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Novacek
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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