Civic Intelligence

American Legion Post 251 Westphal

990 • Fiscal year 2017 • EIN 41-0677267

Aug 01, 2016 to Jul 31, 2017 • Filed on Feb 15, 2018

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

66th percentile

0.04x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.03x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Net Margin

52nd percentile

3.7%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2017 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2017

Asset Growth

69th percentile

5.2%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

59th percentile

4.9%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$230,574

Up $11,417 (+5.2%) from 2016

Net Assets

Up

$220,628

Up $11,315 (+5.4%) from 2016

Liabilities

Up

$9,946

Up $102 (+1.0%) from 2016

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin52nd percentile

Revenue

Up

$307,169

Up $14,426 (+4.9%) from 2016

Expenses

Up

$295,856

Up $3,651 (+1.2%) from 2016

Net Income

Up

$11,313

Up $10,775 (+2003%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th 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

2017

Assets$230,574
Liabilities$9,946
Net Assets$220,628
Open 2017 Filing

Operations Trend

Revenue Growth59th 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

2017

Revenue$307,169
Expenses$295,856
Net Income$11,313
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Feb 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,917,673
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$129,298$125,951▼ $3,347
Cash and Non-Interest-Bearing Accounts$64,174$83,066▲ $18,892
Inventories for Sale or Use$14,326$13,680▼ $646
Land, Buildings, and Equipment, Net$8,818$3,800▼ $5,018
Prepaid Expenses and Deferred Charges$2,179$3,635▲ $1,456
Accounts Receivable$362$442▲ $80
Total Assets$219,157$230,574▲ $11,417
Liabilities
Accounts Payable and Accrued Expenses$9,844$9,946▲ $102
Total Liabilities$9,844$9,946▲ $102
Net Assets / Fund Balance
Unrestricted Net Assets$209,313$220,628▲ $11,315
Total Net Assets Fund Balance$209,313$220,628▲ $11,315
Total Liabilities and Net Assets / Fund Balance$219,157$230,574▲ $11,417

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,800$33,298$37,098
Compensation and Service Providers
Top Officer Pay64th percentile

Board Members and Trustees

NameTitle
Chris Erickson1st Vice Commander
John ClarkAdjutant
Tom JuergensCommander
George KramerExec Committee
Harold MillerExec Committee
Jim BaumgartenExec Committee
Kathy GustafsonExec Committee
Mike LanielExec Committee
Brian StriteskySgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$10,513
Program Service Revenue
$0
Investment Income
$69
Other Revenue
$296,587
All Other Contributions
$300
Change in Net Assets
$11,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,236
Salaries, Compensation, and Employee Benefits$84,728
Grants and Similar Amounts Paid$28,892
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$98,669--$98,669
Other Salaries and Wages$77,894--$77,894
All Other Expenses$56,872--$56,872
Grants to Domestic Orgs$28,892--$28,892
Payroll Taxes$6,834--$6,834
Depreciation Depletion$5,018--$5,018
Insurance$4,192--$4,192
Other Expenses$3,484--$3,484
Fees for Services Accounting$1,790--$1,790
Office Expenses$1,144--$1,144
Total Functional Expenses$295,856$0$0$295,856
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,490,399
Gaming Direct Expenses$1,482,860
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
Tom Juergens
Title
Commander
Phone
7635882728
Signed
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Juergens
Formed
1946
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
15

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

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

“ROUNDING”

List of other expenses Part IX line 24E

“SCHEDULE ATTACHED 68,644”

Raw XML Appendix387 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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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt05600
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JIM BAUMGARTEN
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE GAMBLING FUND AND KEEP BOOKS
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0TRACY WIGEN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03600 FRANCE AVE N
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROBBINSDALE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055422
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
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/ExplanationTxt2ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCHEDULE 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/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0219157
IRS990/TotalAssetsEOYAmt0230574
IRS990/TotalAssetsGrp/BOYAmt0219157
IRS990/TotalAssetsGrp/EOYAmt0230574
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010513
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0295856
IRS990/TotalFunctionalExpensesGrp/TotalAmt0295856
IRS990/TotalGrossUBIAmt059245
IRS990/TotalLiabilitiesBOYAmt09844
IRS990/TotalLiabilitiesEOYAmt09946
IRS990/TotalLiabilitiesGrp/BOYAmt09844
IRS990/TotalLiabilitiesGrp/EOYAmt09946
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0209313
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0220628
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0295856
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0433
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0236978
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0307169
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt059245
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0219157
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0230574
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0209313
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0220628
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WESTPHALAMERICANLEGION.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM JUERGENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07635882728
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId09D6548888964DC2DE1CFC82FBCC77A3258F8F15C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09D6548888964DC2DE1CFC82FBCC77A3258F8F15C
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04100222018046uzjemeh
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-02-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.113.159.130
ReturnHeader/FilingSecurityInformation/IPDt02018-02-15
ReturnHeader/FilingSecurityInformation/IPTm011:06:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411845127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James L Fraser LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07600 Boone Avenue N Suite 29
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brooklyn Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554281081
ReturnHeader/PreparerPersonGrp/PhoneNum07634258229
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES L FRASER
ReturnHeader/ReturnTs02018-02-15T11:05:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$230,574
Liabilities
$9,946
Net assets
$220,628
Revenue
$307,169
Expenses
$295,856
Net income
$11,313
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