Civic Intelligence

American Legion Post 88 Moen-Zimeke

990 • Fiscal year 2013 • EIN 41-0675072

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 10, 2014

PO Box 81Greenbush, MN 56726

(218) 782-2746

Siviq Scores

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

Liabilities / Assets

71st percentile

0.02x

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

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

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

41st percentile

-2.9%

Higher net margin than 41% 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

57th percentile

0.5%

Faster asset growth than 57% 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

Up

$158,303

Up $754 (+0.5%) from 2012

Net Assets

Down

$154,458

Down $2,008 (-1.3%) from 2012

Liabilities

Up

$3,845

Up $2,762 (+255%) from 2012

Revenue

$70,188

No earlier filing loaded for comparison.

Expenses

Up

$72,196

Up $401 (+0.6%) from 2012

Net Income

-$2,008

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.

$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

2013

Assets$158,303
Liabilities$3,845
Net Assets$154,458

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$70,188
Expenses$72,196
Net Income-$2,008
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 10, 2014
Return Version
2013v3.1
Gross Receipts
$342,148
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$156,466$154,458▼ $2,008
Savings and Temporary Cash Investments$102,400$96,919▼ $5,481
Cash and Non-Interest-Bearing Accounts$41,695$45,866▲ $4,171
Land, Buildings, and Equipment, Net$9,000$9,000→ $0
Inventories for Sale or Use$4,454$4,658▲ $204
Total Assets$157,549$158,303▲ $754
Other Assets Total-$1,860-
Liabilities
Accounts Payable and Accrued Expenses$528$2,635▲ $2,107
Deferred Revenue$555$1,210▲ $655
Total Liabilities$1,083$3,845▲ $2,762
Net Assets / Fund Balance
Total Net Assets Fund Balance$156,466$154,458▼ $2,008
Total Liabilities and Net Assets / Fund Balance$157,549$158,303▲ $754

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,161$10,161
Land$9,000-$9,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe Novacek1st Vice Commander
Arnold Peterson2nd Vice Commander
Stanley MelbyAdjutant
Robert NovacekCommander
Paul EversonFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,620
Program Service Revenue
$5,019
Investment Income
$119
Other Revenue
$62,430
Change in Net Assets
$-2,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$41,811
Other Expenses$30,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,505--$38,505
Insurance$4,580--$4,580
All Other Expenses$4,307--$4,307
Fees for Services Accounting-$3,600-$3,600
Payroll Taxes$3,306--$3,306
Occupancy$3,300--$3,300
Other Expenses$1,335--$1,335
Advertising$958--$958
Office Expenses-$480-$480
Total Functional Expenses$68,116$4,080$0$72,196
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$246,693
Gaming Direct Expenses$243,977
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

EIN
41-0675072
Phone
2187822746

Signing Officer

Name
Paul Everson
Title
Finance Officer
Phone
2187822746
Signed
2014-07-10
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
19
Volunteers
10

Preparer

Preparer
Gale E Schmitz
Phone
2186816008
Supplemental Narrative

Additional Explanations

Pt V, Line 3B

990T has been completed

Pt VI, Line 11B

990's are presented at the meeting and available upon request

Form 990, Part IX, Line 24F

Dues 2736. 2736. Music 350. 350. Telephone/internet 674. 674. Bank chgs 258. 258. Cash short (long) 127. 127. Miscellaneous 162. 162.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990's are presented at the meeting and available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES 2736. 2736. MUSIC 350. 350. TELEPHONE/INTERNET 674. 674. BANK CHGS 258. 258. CASH SHORT (LONG) 127. 127. MISCELLANEOUS 162. 162.
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ReturnHeader/Filer/USAddress/AddressLine10PO Box 81
ReturnHeader/Filer/USAddress/City0Greenbush
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode056726
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10GALE E SCHMITZ LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10103 EAST 3RD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0THIEF RIVER FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode056701
ReturnHeader/PreparerPersonGrp/PhoneNum02186816008
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GALE E SCHMITZ
ReturnHeader/ReturnTs02014-08-13T06:18:12-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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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
2013Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)19 • <$500k nonprofits