Civic Intelligence

American Legion Post 251 Westphal

990 • Fiscal year 2018 • EIN 41-0677267

Aug 01, 2017 to Jul 31, 2018 • Filed on Jan 11, 2019

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

0.03x

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

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Net Margin

57th percentile

5.8%

Higher net margin than 57% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Asset Growth

75th percentile

7.1%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

3.7%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$246,972

Up $16,398 (+7.1%) from 2017

Net Assets

Up

$239,254

Up $18,626 (+8.4%) from 2017

Liabilities

Down

$7,718

Down $2,228 (-22%) from 2017

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin57th percentile

Revenue

Up

$318,663

Up $11,494 (+3.7%) from 2017

Expenses

Up

$300,036

Up $4,180 (+1.4%) from 2017

Net Income

Up

$18,627

Up $7,314 (+65%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2018

Assets$246,972
Liabilities$7,718
Net Assets$239,254
Open 2018 Filing

Operations Trend

Revenue Growth54th 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

2018

Revenue$318,663
Expenses$300,036
Net Income$18,627
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Jan 11, 2019
Return Version
2017v2.2
Gross Receipts
$1,892,241
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
Rtn Earn Endowment Incm Other Fnds$220,628$239,254▲ $18,626
Savings and Temporary Cash Investments$125,951$127,539▲ $1,588
Cash and Non-Interest-Bearing Accounts$83,066$99,534▲ $16,468
Inventories for Sale or Use$13,680$12,939▼ $741
Prepaid Expenses and Deferred Charges$3,635$3,225▼ $410
Land, Buildings, and Equipment, Net$3,800$2,560▼ $1,240
Accounts Receivable$442$1,175▲ $733
Total Assets$230,574$246,972▲ $16,398
Liabilities
Accounts Payable and Accrued Expenses$9,946$7,718▼ $2,228
Total Liabilities$9,946$7,718▼ $2,228
Net Assets / Fund Balance
Total Net Assets Fund Balance$220,628$239,254▲ $18,626
Total Liabilities and Net Assets / Fund Balance$230,574$246,972▲ $16,398

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,560$34,538$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
Don GoldFinance Officer
Brian StriteskySgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$17,225
Program Service Revenue
$0
Investment Income
$506
Other Revenue
$300,932
Change in Net Assets
$18,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,075
Salaries, Compensation, and Employee Benefits$82,003
Grants and Similar Amounts Paid$27,958
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$110,233--$110,233
Other Salaries and Wages$73,542--$73,542
All Other Expenses$60,295--$60,295
Grants to Domestic Orgs$27,958--$27,958
Payroll Taxes$8,461--$8,461
Insurance$6,215--$6,215
Other Expenses$3,711--$3,711
Fees for Services Accounting$1,959--$1,959
Depreciation Depletion$1,240--$1,240
Office Expenses$1,118--$1,118
Total Functional Expenses$300,036$0$0$300,036
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,466,095
Gaming Direct Expenses$1,446,177
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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

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
2019-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Juergens
Formed
1946
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
20

Preparer

Firm
James L Fraser LTD
Address
7600 Boone Avenue N Suite 29, Brooklyn Park, MN 55428-1081
Preparer
James L Fraser
Phone
7634961582
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 60,295”

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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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IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt013012
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01247325
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01260337
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01446177
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt015222
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01450873
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01466095
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt019918
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0174814
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01496
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0173318
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt011026
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt011026
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JIM BAUMGARTEN
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE GAMBLING FUND AND KEEP BOOKS
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JIM BAUMGARTEN
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 60,295
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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0230574
IRS990/TotalAssetsEOYAmt0246972
IRS990/TotalAssetsGrp/BOYAmt0230574
IRS990/TotalAssetsGrp/EOYAmt0246972
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017225
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300036
IRS990/TotalFunctionalExpensesGrp/TotalAmt0300036
IRS990/TotalGrossUBIAmt059827
IRS990/TotalLiabilitiesBOYAmt09946
IRS990/TotalLiabilitiesEOYAmt07718
IRS990/TotalLiabilitiesGrp/BOYAmt09946
IRS990/TotalLiabilitiesGrp/EOYAmt07718
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0220628
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0239254
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0300036
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0240391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318663
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt059827
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0246972
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WESTPHALAMERICANLEGION.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM JUERGENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07635882728
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-11
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/FederalOriginalSubmissionId04100222019011l2iuzzz
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-01-11
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.242.121.59
ReturnHeader/FilingSecurityInformation/IPDt02019-01-11
ReturnHeader/FilingSecurityInformation/IPTm012:39:32
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/PhoneNum07634961582
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES L FRASER
ReturnHeader/ReturnTs02019-01-11T12:38:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,972
Liabilities
$7,718
Net assets
$239,254
Revenue
$318,663
Expenses
$300,036
Net income
$18,627
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