Civic Intelligence

American Legion Auxiliary Fountain

990 • Fiscal year 2018 • EIN 41-0683150

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 24, 2019

Organization ProfileN/A
PO Box 285Lanesboro, MN 55949

(507) 467-3440

Siviq Scores

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

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

86th percentile

$6,192

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Asset Growth

85th percentile

13%

Faster asset growth than 85% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$221,170

Up $25,171 (+13%) from 2017

Net Assets

Up

$219,322

Up $23,774 (+12%) from 2017

Liabilities

Up

$1,848

Up $1,397 (+310%) from 2017

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin75th percentile

Revenue

Up

$161,240

Up $30,161 (+23%) from 2017

Expenses

Up

$135,297

Up $1,702 (+1.3%) from 2017

Net Income

Up

$25,943

Up $28,459 (+1131%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$300K$200K$100K$0Assets 2010: $151,436Liabilities 2010: $13Net Assets 2010: $151,4232010Assets 2011: $154,956Liabilities 2011: $23Net Assets 2011: $154,9332011Assets 2012: $157,070Liabilities 2012: $298Net Assets 2012: $156,7722012Assets 2013: $155,323Liabilities 2013: $637Net Assets 2013: $154,6862013Assets 2014: $173,536Liabilities 2014: $685Net Assets 2014: $172,8512014Assets 2015: $188,450Liabilities 2015: $0Net Assets 2015: $188,4502015Assets 2016: $197,537Liabilities 2016: $898Net Assets 2016: $196,6392016Assets 2017: $195,999Liabilities 2017: $451Net Assets 2017: $195,5482017Assets 2018: $221,170Liabilities 2018: $1,848Net Assets 2018: $219,3222018Assets 2019: $235,232Liabilities 2019: $745Net Assets 2019: $234,4872019Assets 2020: $213,067Liabilities 2020: $0Net Assets 2020: $213,0672020Assets 2021: $237,078Liabilities 2021: $0Net Assets 2021: $237,0782021Assets 2022: $242,319Liabilities 2022: $0Net Assets 2022: $242,3192022Assets 2023: $257,430Liabilities 2023: $0Net Assets 2023: $257,4302023Assets 2024: $279,199Liabilities 2024: $0Net Assets 2024: $279,1992024

Highlighted filing

2018

Assets$221,170
Liabilities$1,848
Net Assets$219,322
Open 2018 Filing

Operations Trend

Revenue Growth79th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $90,2452010Expenses 2011: $84,8572011Expenses 2012: $85,4942012Revenue 2013: $96,859Expenses 2013: $96,588Net Income 2013: $2712013Revenue 2014: $102,902Expenses 2014: $83,524Net Income 2014: $19,3782014Revenue 2015: $212,265Expenses 2015: $191,425Net Income 2015: $20,8402015Revenue 2016: $133,078Expenses 2016: $127,929Net Income 2016: $5,1492016Revenue 2017: $131,079Expenses 2017: $133,595Net Income 2017: -$2,5162017Revenue 2018: $161,240Expenses 2018: $135,297Net Income 2018: $25,9432018Revenue 2019: $145,440Expenses 2019: $130,275Net Income 2019: $15,1652019Revenue 2020: $61,615Expenses 2020: $83,035Net Income 2020: -$21,4202020Revenue 2021: $137,674Expenses 2021: $113,663Net Income 2021: $24,0112021Revenue 2022: $120,494Expenses 2022: $115,253Net Income 2022: $5,2412022Revenue 2023: $146,920Expenses 2023: $131,809Net Income 2023: $15,1112023Revenue 2024: $162,924Expenses 2024: $133,865Net Income 2024: $29,0592024

Highlighted filing

2018

Revenue$161,240
Expenses$135,297
Net Income$25,943
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 24, 2019
Return Version
2018v3.1
Gross Receipts
$713,616
Mission and Program Overview

Mission

To foster and perpetuate americanism and create a sense of obligation to the community, state and nation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$88,856$86,226▼ $2,630
Cash and Non-Interest-Bearing Accounts$44,541$74,575▲ $30,034
Land, Buildings, and Equipment, Net$62,410$60,106▼ $2,304
Inventories for Sale or Use$192$263▲ $71
Total Assets$195,999$221,170▲ $25,171
Liabilities
Unsecured Notes Loans Payable-$965-
Other Liabilities$451$883▲ $432
Total Liabilities$451$1,848▲ $1,397
Net Assets / Fund Balance
Unrestricted Net Assets$195,548$219,322▲ $23,774
Total Net Assets Fund Balance$195,548$219,322▲ $23,774
Total Liabilities and Net Assets / Fund Balance$195,999$221,170▲ $25,171

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$45,984$34,305$80,289
Land$14,000-$14,000
Equipment$122$1,999$2,121
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard DarlingGambling ManagerPT$6,192$6,192
Roger JorgensonFinance OfficerPT$1,800$1,800
Ron UtleyPast Gambling Mgr-$1,100$1,100

Board Members and Trustees

NameTitle
Michael Mullen1st Vice Commander
Roger Mccabe2nd Vice Commander
Glen JenssonAdjutant
Carolyn StorlieChaplain
James HaugenCommander
Douglas JohnsonSergeant-at-arms
Richard FullerService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,022
Program Service Revenue
$0
Investment Income
$2,047
Other Revenue
$138,171
All Other Contributions
$14,361
Change in Net Assets
$25,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,598
Salaries, Compensation, and Employee Benefits$45,614
Grants and Similar Amounts Paid$10,085
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$30,729
Occupancy---$16,111
Office Expenses---$11,984
Current Officers, Directors, Trustees, and Key Employees---$9,092
All Other Expenses---$7,329
Payroll Taxes---$5,793
Grants to Domestic Individuals---$5,785
Insurance---$5,212
Grants to Domestic Orgs---$4,300
Other Expenses---$4,257
Fees for Services Other---$2,558
Depreciation Depletion---$2,304
Fees for Services Accounting---$1,850
Advertising---$341
Total Functional Expenses$0$0$0$135,297
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$510,327
Gaming Direct Expenses$477,525
Fundraising Direct Expenses$12,762
Fundraising Gross Income$12,762
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Total Events$15,783$12,762$12,762$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Gambling Tax$883
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, Part VI, Section A, Line 6

“The organization has members.”

Form 990, Part VI, Section A, Line 7A

“Legion officers are elected annually by the membership.”

Form 990, Part VI, Section B, Line 11B

“The organization's finance officer reviews form 990 before it is filed.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents or financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 40
EIN
41-0683150
Phone
5074673440
Address
PO BOX 285, LANESBORO, MN 55949

Signing Officer

Name
Roger Jorgenson
Title
Finance Officer
Phone
5074673440
Signed
2019-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Jorgenson
Formed
1920
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
7
Employees
15
Volunteers
40

Preparer

Firm
Smith Schafer and Assoc Ltd
Address
220 SOUTH BROADWAY SUITE 102, ROCHESTER, MN 55904
Preparer
Jason P Boynton
Phone
5072883277
Raw XML AppendixShowing 400 of 424 raw XML fields

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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt014000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0883
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE GAMBLING TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060106
IRS990ScheduleD/TotalLiabilityAmt0883
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt04300
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt03021
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt03021
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012762
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt09950
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt015783
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015783
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt012762
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012762
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02812
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02812
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt04680
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0423290
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0427970
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0477525
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt09360
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0500967
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0510327
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt032802
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt036392
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt036392
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt013163
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt013163
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt06192
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0RICK DARLING
IRS990ScheduleG/GamingManagerServicesProvTxt0PREPARE CASH RECEIPTS AND CASH DISBURSEMENTS FOR THE GAMBLING FUND REPORT, REPORT MONTHLY GAMBLING FUND ACTIVITY TO THE STATE OF MINNESOTA, SUPERVISE GAMBLING ACTIVITY FOR THE ORGANIZATION AND COMPLIANCE WITH ALL LAWS AND RULES.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0RICK DARLING
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0703 PARKWAY AVE SO
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LANESBORO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055949
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0REVENUES IN EXCESS OF ALLOWABLE EXPENSES GENERATED BY LAWFUL GAMBLING MUST BE USED FOR LAWFUL PURPOSE EXPENDITURES. GENERALLY A MINIMUM OF 30% OF GROSS PROFITS ON LAWFUL GAMBLING MUST BE SPENT ON LAWFUL PURPOSE EXPENDITURES.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART III, LINE 17B
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05785
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEGION OFFICERS ARE ELECTED ANNUALLY BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FINANCE OFFICER REVIEWS FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0195999
IRS990/TotalAssetsEOYAmt0221170
IRS990/TotalAssetsGrp/BOYAmt0195999
IRS990/TotalAssetsGrp/EOYAmt0221170
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt021022
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135297
IRS990/TotalGrossUBIAmt069102
IRS990/TotalLiabilitiesBOYAmt0451
IRS990/TotalLiabilitiesEOYAmt01848
IRS990/TotalLiabilitiesGrp/BOYAmt0451
IRS990/TotalLiabilitiesGrp/EOYAmt01848
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0195548
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0219322
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt09092
IRS990/TotalRevenueGrp/ExclusionAmt06727
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt064389
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0161240
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt069102
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0195999
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0221170
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0195548
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0219322
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0965
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 285
IRS990/USAddress/CityNm0LANESBORO
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055949
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER JORGENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05074673440
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 40
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410683150
ReturnHeader/Filer/PhoneNum05074673440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 285

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$221,170
Liabilities
$1,848
Net assets
$219,322
Revenue
$161,240
Expenses
$135,297
Net income
$25,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.00$2.79$1.63$1.34$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.00$2.57$1.47$1.32$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.00$2.42$1.20$1.15$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.00$2.37$1.38$1.14$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$0.62$0.83$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.01$2.34$1.45$1.30$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.21$0.02$2.19$1.61$1.35$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.00$1.96$1.31$1.34$0.03
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.98$0.01$1.97$1.33$1.28$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.00$1.88$2.12$1.91$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.01$1.73$1.03$0.84$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.55$0.97$0.97$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.00$1.57$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$0.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.00$1.51$0.90