Civic Intelligence

American Legion Post 251 Westphal

990 • Fiscal year 2014 • EIN 41-0677267

Aug 01, 2013 to Jul 31, 2014 • Filed on Feb 17, 2015

3600 France Avenue NRobbinsdale, MN 55422

(763) 588-2728

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

24th percentile

-13%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-6.1%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$214,392

Down $32,670 (-13%) from 2013

Net Assets

Down

$211,628

Down $31,761 (-13%) from 2013

Liabilities

Down

$2,764

Down $909 (-25%) from 2013

Revenue

Down

$242,699

Down $15,864 (-6.1%) from 2013

Expenses

Down

$274,460

Down $4,039 (-1.5%) from 2013

Net Income

Down

-$31,761

Down $11,825 (-59%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $73,882Liabilities 2011: $25,443Net Assets 2011: $48,4392011Assets 2012: $75,498Liabilities 2012: $21,394Net Assets 2012: $54,1042012Assets 2013: $247,062Liabilities 2013: $3,673Net Assets 2013: $243,3892013Assets 2014: $214,392Liabilities 2014: $2,764Net Assets 2014: $211,6282014Assets 2015: $216,480Liabilities 2015: $7,705Net Assets 2015: $208,7752015Assets 2016: $219,157Liabilities 2016: $9,844Net Assets 2016: $209,3132016Assets 2017: $230,574Liabilities 2017: $9,946Net Assets 2017: $220,6282017Assets 2018: $246,972Liabilities 2018: $7,718Net Assets 2018: $239,2542018Assets 2019: $240,158Liabilities 2019: $3,579Net Assets 2019: $236,5792019Assets 2020: $206,516Liabilities 2020: $0Net Assets 2020: $206,5162020

Highlighted filing

2014

Assets$214,392
Liabilities$2,764
Net Assets$211,628

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $244,9722011Revenue 2012: $285,887Expenses 2012: $280,222Net Income 2012: $5,6652012Revenue 2013: $258,563Expenses 2013: $278,499Net Income 2013: -$19,9362013Revenue 2014: $242,699Expenses 2014: $274,460Net Income 2014: -$31,7612014Revenue 2015: $272,422Expenses 2015: $275,275Net Income 2015: -$2,8532015Revenue 2016: $292,743Expenses 2016: $292,205Net Income 2016: $5382016Revenue 2017: $307,169Expenses 2017: $295,856Net Income 2017: $11,3132017Revenue 2018: $318,663Expenses 2018: $300,036Net Income 2018: $18,6272018Revenue 2019: $309,190Expenses 2019: $311,865Net Income 2019: -$2,6752019Revenue 2020: -$8,080Expenses 2020: $21,983Net Income 2020: -$30,0632020

Highlighted filing

2014

Revenue$242,699
Expenses$274,460
Net Income-$31,761
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Feb 17, 2015
Return Version
2013v4.0
Gross Receipts
$1,367,547
Mission and Program Overview

Mission

The organization provides various programs to the community in support of veterans issues and a gathering place for veterans to provide peer support through a social environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$165,488$155,307▼ $10,181
Cash and Non-Interest-Bearing Accounts$61,515$35,861▼ $25,654
Inventories for Sale or Use$14,038$14,146▲ $108
Land, Buildings, and Equipment, Net$3,058$6,196▲ $3,138
Accounts Receivable$1,344$1,609▲ $265
Prepaid Expenses and Deferred Charges$1,619$1,273▼ $346
Total Assets$247,062$214,392▼ $32,670
Liabilities
Accounts Payable and Accrued Expenses$3,673$2,764▼ $909
Total Liabilities$3,673$2,764▼ $909
Net Assets / Fund Balance
Unrestricted Net Assets$243,389$211,628▼ $31,761
Total Net Assets Fund Balance$243,389$211,628▼ $31,761
Total Liabilities and Net Assets / Fund Balance$247,062$214,392▼ $32,670

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,196$24,519$30,715
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don Gold1st Vice Commander
Tom Juergens2nd Ice Commander
Chris EricksonAdjutant
Jim BrownCommander
Don CateExec Committee
Frank BarthelExec Committee
George KramerExec Committee
Harold MillerExec Committee
Jan WalkerExec Committee
Kathy GustafsonExec Committee
Mannie MillerExec Committee
Mike JohnsonExec Committee
Brian StriteskySgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$18,304
Program Service Revenue
$0
Investment Income
$565
Other Revenue
$223,830
All Other Contributions
$576
Change in Net Assets
$-31,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,484
Salaries, Compensation, and Employee Benefits$74,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$78,350$28,475-$106,825
Other Salaries and Wages$69,198--$69,198
Occupancy$62,924--$62,924
Fees for Services Management-$11,100-$11,100
Payroll Taxes$5,778--$5,778
Insurance$4,705--$4,705
Fees for Services Accounting-$4,568-$4,568
Depreciation Depletion$2,330--$2,330
Office Expenses$927$93-$1,020
Advertising$920--$920
Other Expenses$440--$440
Total Functional Expenses$230,224$44,236$0$274,460
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$989,554
Gaming Gross Income$969,516
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is made available to officers of the organization for review prior to the filing of the return.

Governing documents etc available to public Part VI line 19

The organization provides open access to governing documents fo all members and the public.

Filing and Contact Details

Filer

EIN
41-0677267

Signing Officer

Name
Jim Brown
Title
Commander
Phone
7635882728
Signed
2015-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Brown
Formed
1946
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
6

Preparer

Preparer
James L Fraser
Phone
7634258229
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

To record savings accounts and certificates omitted from previous returns

List of other fees for services expenses Part IX line 11G

Management fees 18,600accounting fees 1,773

List of other expenses Part IX line 24E

Newsletter expense 3,745dues paid 10,920services 653postage and printing 974

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IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt91ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt102ND ICE COMMANDER
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IRS990/PYRevenuesLessExpensesAmt0-19936
IRS990/PYSalariesCompEmpBnftPaidAmt083196
IRS990/PYTotalExpensesAmt0278499
IRS990/PYTotalRevenueAmt0258563
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IRS990/ReconcilationRevenueExpnssAmt0-31761
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0242699
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165488
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155307
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06196
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024519
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030715
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06196
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt019970
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt020219
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0814280
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0834499
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0989554
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt022096
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0947420
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0969516
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-20038
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0136297
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01939
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0134358
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IRS990ScheduleG/GamingManagerPersonNm0MICHAEL JOHNSON
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE GAMBLING FUND AND KEEP BOOKS
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IRS990ScheduleG/IndividualWithBooksNm0MICHAEL JOHNSON
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IRS990ScheduleG/LicenseSuspendedEtcInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine103600 FRANCE AVE N
IRS990ScheduleG/PersonsWithBooksUSAddress/City0ROBBINSDALE
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode055422
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE TO OFFICERS OF THE ORGANIZATION FOR REVIEW PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES OPEN ACCESS TO GOVERNING DOCUMENTS FO ALL MEMBERS AND THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO RECORD SAVINGS ACCOUNTS AND CERTIFICATES OMITTED FROM PREVIOUS RETURNS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT FEES 18,600ACCOUNTING FEES 1,773
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NEWSLETTER EXPENSE 3,745DUES PAID 10,920SERVICES 653POSTAGE AND PRINTING 974
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/TotalEmployeeCnt011
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0274460
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IRS990/TotalLiabilitiesBOYAmt03673
IRS990/TotalLiabilitiesEOYAmt02764
IRS990/TotalLiabilitiesGrp/BOYAmt03673
IRS990/TotalLiabilitiesGrp/EOYAmt02764
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0243389
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211628
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0230224
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0503
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0179113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0242699
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt044779
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0247062
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214392
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0243389
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0211628
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WESTPHALAMERICANLEGION.COM
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER

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