Civic Intelligence

American Legion Auxiliary Fountain

990 • Fiscal year 2014 • EIN 41-0683150

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 11, 2015

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

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

83rd percentile

19%

Higher net margin than 83% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

79th percentile

$3,900

Higher top officer pay than 79% of similar nonprofits.

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

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

86th percentile

12%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

61st percentile

6.2%

Faster revenue growth than 61% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$173,536

Up $18,213 (+12%) from 2013

Net Assets

Up

$172,851

Up $18,165 (+12%) from 2013

Liabilities

Up

$685

Up $48 (+7.5%) from 2013

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin83rd percentile

Revenue

Up

$102,902

Up $6,043 (+6.2%) from 2013

Expenses

Down

$83,524

Down $13,064 (-14%) from 2013

Net Income

Up

$19,378

Up $19,107 (+7051%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2014

Assets$173,536
Liabilities$685
Net Assets$172,851
Open 2014 Filing

Operations Trend

Revenue Growth61st 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

2014

Revenue$102,902
Expenses$83,524
Net Income$19,378
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$685,882
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$74,364$74,522▲ $158
Land, Buildings, and Equipment, Net$57,417$64,277▲ $6,860
Cash and Non-Interest-Bearing Accounts$23,542$34,365▲ $10,823
Inventories for Sale or Use-$372-
Total Assets$155,323$173,536▲ $18,213
Liabilities
Accounts Payable and Accrued Expenses$637$685▲ $48
Total Liabilities$637$685▲ $48
Net Assets / Fund Balance
Unrestricted Net Assets$154,686$172,851▲ $18,165
Total Net Assets Fund Balance$154,686$172,851▲ $18,165
Total Liabilities and Net Assets / Fund Balance$155,323$173,536▲ $18,213

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,580$26,075$74,655
Land$14,000-$14,000
Equipment$1,697$424$2,121
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dale HonseyGambling ManagerPT$3,900$3,900
Roger JorgensonFormer Finance OfficerPT$2,400$2,400
James HaugenFinance OfficerPT$1,500$1,500

Board Members and Trustees

NameTitle
Rick Schnaufer1st Vice Commander
Gordon Claussen2nd Vice Commander
Glen JenssonAdjutant
Carolyn StorlieChaplain
Deane BensonCommander
John BroseService Officer
Douglas JohnsonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$5,340
Program Service Revenue
$0
Investment Income
$2,466
Other Revenue
$95,096
All Other Contributions
$997
Change in Net Assets
$19,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,424
Salaries, Compensation, and Employee Benefits$38,825
Grants and Similar Amounts Paid$2,275
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$28,055
Office Expenses---$9,071
Current Officers, Directors, Trustees, and Key Employees---$7,800
Occupancy---$5,296
Insurance---$4,234
Payroll Taxes---$2,970
Grants to Domestic Individuals---$2,275
Depreciation Depletion---$1,337
Fees for Services Other---$1,268
Other Expenses---$974
All Other Expenses---$964
Fees for Services Accounting---$713
Advertising---$687
Total Functional Expenses$0$0$0$83,524
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$516,813
Gaming Direct Expenses$515,692
Fundraising Direct Expenses$3,879
Fundraising Gross Income$3,879
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
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, 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 11

“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
James Haugen
Title
Finance Officer
Phone
5074673440
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Haugen
Formed
1920
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
7
Employees
12
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 Appendix395 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/DirectExpenseSummaryGamingAmt0515692
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt09360
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0507453
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0516813
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt01121
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01244
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt068682
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt067438
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015146
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt0279
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015425
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt03900
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0DALE HONSEY
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/IndividualWithBooksNm0DALE HONSEY
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0601 FILLMORE AVE S
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
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0155323
IRS990/TotalAssetsEOYAmt0173536
IRS990/TotalAssetsGrp/BOYAmt0155323
IRS990/TotalAssetsGrp/EOYAmt0173536
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05340
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/TotalAmt083524
IRS990/TotalGrossUBIAmt088587
IRS990/TotalLiabilitiesBOYAmt0637
IRS990/TotalLiabilitiesEOYAmt0685
IRS990/TotalLiabilitiesGrp/BOYAmt0637
IRS990/TotalLiabilitiesGrp/EOYAmt0685
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0154686
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172851
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt083086
IRS990/TotalReportableCompFromOrgAmt07800
IRS990/TotalRevenueGrp/ExclusionAmt08975
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0102902
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt088587
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0155323
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0173536
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0154686
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0172851
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 285
IRS990/USAddress/CityNm0LANESBORO
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055949
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES HAUGEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05074673440
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 40
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410683150
ReturnHeader/Filer/PhoneNum05074673440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 285
ReturnHeader/Filer/USAddress/CityNm0LANESBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055949
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411489071
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH SCHAFER AND ASSOC LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0220 SOUTH BROADWAY SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055904
ReturnHeader/PreparerPersonGrp/PhoneNum05072883277
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON P BOYNTON
ReturnHeader/ReturnTs02015-11-12T15:29:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$173,536
Liabilities
$685
Net assets
$172,851
Revenue
$102,902
Expenses
$83,524
Net income
$19,378
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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
2014Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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