Civic Intelligence

American Legion Post 251 Westphal

990 • Fiscal year 2015 • EIN 41-0677267

Aug 01, 2014 to Jul 31, 2015 • Filed on Apr 15, 2016

Organization ProfileWESTPHALAMERICANLEGION.COM
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

60th percentile

0.04x

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

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Net Margin

37th percentile

-1.0%

Higher net margin than 37% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

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.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Asset Growth

55th percentile

1.0%

Faster asset growth than 55% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$216,480

Up $2,088 (+1.0%) from 2014

Net Assets

Down

$208,775

Down $2,853 (-1.3%) from 2014

Liabilities

Up

$7,705

Up $4,941 (+179%) from 2014

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin37th percentile

Revenue

Up

$272,422

Up $29,723 (+12%) from 2014

Expenses

Up

$275,275

Up $815 (+0.3%) from 2014

Net Income

Up

-$2,853

Up $28,908 (+91%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

2015

Assets$216,480
Liabilities$7,705
Net Assets$208,775
Open 2015 Filing

Operations Trend

Revenue Growth64th percentile

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

2015

Revenue$272,422
Expenses$275,275
Net Income-$2,853
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Apr 15, 2016
Return Version
2014v6.0
Gross Receipts
$1,522,811
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$155,307$133,976▼ $21,331
Cash and Non-Interest-Bearing Accounts$35,861$54,558▲ $18,697
Inventories for Sale or Use$14,146$13,120▼ $1,026
Land, Buildings, and Equipment, Net$6,196$10,917▲ $4,721
Prepaid Expenses and Deferred Charges$1,273$3,744▲ $2,471
Accounts Receivable$1,609$165▼ $1,444
Total Assets$214,392$216,480▲ $2,088
Liabilities
Accounts Payable and Accrued Expenses$2,764$7,705▲ $4,941
Total Liabilities$2,764$7,705▲ $4,941
Net Assets / Fund Balance
Unrestricted Net Assets$211,628$208,775▼ $2,853
Total Net Assets Fund Balance$211,628$208,775▼ $2,853
Total Liabilities and Net Assets / Fund Balance$214,392$216,480▲ $2,088

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,917$26,181$37,098
Compensation and Service Providers
Top Officer Pay61st percentile

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
$16,668
Program Service Revenue
$0
Investment Income
$104
Other Revenue
$255,650
All Other Contributions
$167
Change in Net Assets
$-2,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$184,810
Salaries, Compensation, and Employee Benefits$79,525
Grants and Similar Amounts Paid$10,940
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$68,644$13,204-$81,848
Occupancy$76,326--$76,326
Other Salaries and Wages$72,300--$72,300
Grants to Domestic Orgs$10,940--$10,940
Fees for Services Management-$9,600-$9,600
Payroll Taxes$7,225--$7,225
Insurance$5,575--$5,575
Fees for Services Accounting-$2,582-$2,582
Advertising$1,349--$1,349
Office Expenses$912$330-$1,242
Other Expenses$856--$856
Total Functional Expenses$249,559$25,716$0$275,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$1,115,610
Gaming Gross Income$1,112,808
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

Filer Name
American Legion Post 251 Westphal
EIN
41-0677267
Address
3600 FRANCE AVENUE N, ROBBINSDALE, MN 55422

Signing Officer

Name
Jim Brown
Title
Commander
Phone
7635882728
Signed
2016-04-15
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
10
Volunteers
6

Preparer

Firm
James L Fraser LTD
Address
7600 Boone Avenue N Suite 29, Brooklyn Park, MN 55428-1081
Preparer
James L Fraser
Phone
7634258229
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“SCHEDULE ATTACHED 68,644”

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IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt91ST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt102ND ICE COMMANDER
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018304
IRS990/PYInvestmentIncomeAmt0565
IRS990/PYOtherExpensesAmt0199484
IRS990/PYOtherRevenueAmt0223830
IRS990/PYRevenuesLessExpensesAmt0-31761
IRS990/PYSalariesCompEmpBnftPaidAmt074976
IRS990/PYTotalExpensesAmt0274460
IRS990/PYTotalRevenueAmt0242699
IRS990/ReconcilationRevenueExpnssAmt0-2853
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0272422
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0155307
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0133976
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010917
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026181
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037098
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010917
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt025834
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt022363
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0951331
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0973694
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01115610
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt025041
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01087767
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01112808
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-2802
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0128261
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03335
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0124926
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt013655
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt013655
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt015350
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0MICHAEL JOHNSON
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE GAMBLING FUND AND KEEP BOOKS
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0MICHAEL JOHNSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03600 FRANCE AVE N
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROBBINSDALE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055422
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt2SCHEDULE ATTACHED 68,644
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/FormAndLineReferenceDesc2List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214392
IRS990/TotalAssetsEOYAmt0216480
IRS990/TotalAssetsGrp/BOYAmt0214392
IRS990/TotalAssetsGrp/EOYAmt0216480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016668
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025716
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0249559
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275275
IRS990/TotalGrossUBIAmt051261
IRS990/TotalLiabilitiesBOYAmt02764
IRS990/TotalLiabilitiesEOYAmt07705
IRS990/TotalLiabilitiesGrp/BOYAmt02764
IRS990/TotalLiabilitiesGrp/EOYAmt07705
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211628
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208775
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0249559
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-553
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0205046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0272422
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt051261
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214392
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0216480
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0211628
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0208775
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WESTPHALAMERICANLEGION.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07635882728
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 251 WESTPHAL
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410677267
ReturnHeader/Filer/USAddress/AddressLine1Txt03600 FRANCE AVENUE N
ReturnHeader/Filer/USAddress/CityNm0ROBBINSDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055422
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411845127

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$216,480
Liabilities
$7,705
Net assets
$208,775
Revenue
$272,422
Expenses
$275,275
Net income
-$2,853
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.08$0.22$0.30
2019Summary only. Only limited summary data is available for this year.$2.40$0.04$2.37$3.09$3.12$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.47$0.08$2.39$3.19$3.00$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.31$0.10$2.21$3.07$2.96$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.19$0.10$2.09$2.93$2.92$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.08$2.09$2.72$2.75$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.03$2.12$2.43$2.74$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.04$2.43$2.59$2.78$0.20
2012Summary only. Only limited summary data is available for this year.$0.75$0.21$0.54$2.86$2.80$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.25$0.48$2.45