Civic Intelligence

American Legion Auxiliary Fountain

990 • Fiscal year 2017 • EIN 41-0683150

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 10, 2018

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

38th percentile

0.00x

Higher debt load relative to assets than 38% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

35th percentile

-1.9%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$5,050

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

38th percentile

-0.8%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

-1.5%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$195,999

Down $1,538 (-0.8%) from 2016

Net Assets

Down

$195,548

Down $1,091 (-0.6%) from 2016

Liabilities

Down

$451

Down $447 (-50%) from 2016

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin35th percentile

Revenue

Down

$131,079

Down $1,999 (-1.5%) from 2016

Expenses

Up

$133,595

Up $5,666 (+4.4%) from 2016

Net Income

Down

-$2,516

Down $7,665 (-149%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth38th 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

2017

Assets$195,999
Liabilities$451
Net Assets$195,548
Open 2017 Filing

Operations Trend

Revenue Growth45th 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

2017

Revenue$131,079
Expenses$133,595
Net Income-$2,516
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 10, 2018
Return Version
2017v2.3
Gross Receipts
$662,911
Mission and Program Overview

Mission

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

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$86,508$88,856▲ $2,348
Land, Buildings, and Equipment, Net$64,713$62,410▼ $2,303
Cash and Non-Interest-Bearing Accounts$46,049$44,541▼ $1,508
Inventories for Sale or Use$267$192▼ $75
Total Assets$197,537$195,999▼ $1,538
Liabilities
Other Liabilities$898$451▼ $447
Total Liabilities$898$451▼ $447
Net Assets / Fund Balance
Unrestricted Net Assets$196,639$195,548▼ $1,091
Total Net Assets Fund Balance$196,639$195,548▼ $1,091
Total Liabilities and Net Assets / Fund Balance$197,537$195,999▼ $1,538

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,043$32,246$80,289
Land$14,000-$14,000
Equipment$367$1,754$2,121
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ron UtleyGambling ManagerPT$5,050$5,050
Roger JorgensonFinance OfficerPT$1,700$1,700
Dale Honsey ResignedPast Gambling ManagerPT$1,625$1,625

Board Members and Trustees

NameTitle
Rick Darling1st Vice Commander
Gordon Claussen2nd Vice Commander
Glen JenssonAdjutant
Carolyn StorlieChaplain
James HaugenCommander
Douglas JohnsonSergeant-at-arms
Richard FullerService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,347
Program Service Revenue
$0
Investment Income
$1,473
Other Revenue
$117,259
All Other Contributions
$9,243
Change in Net Assets
$-2,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,655
Salaries, Compensation, and Employee Benefits$41,325
Grants and Similar Amounts Paid$11,615
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$27,373
Occupancy---$17,436
Office Expenses---$9,974
Grants to Domestic Orgs---$9,435
Current Officers, Directors, Trustees, and Key Employees---$8,375
All Other Expenses---$7,173
Other Expenses---$5,930
Payroll Taxes---$5,577
Insurance---$5,143
Depreciation Depletion---$2,303
Fees for Services Other---$2,230
Grants to Domestic Individuals---$2,180
Fees for Services Accounting---$1,750
Advertising---$459
Total Functional Expenses$0$0$0$133,595
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$486,551
Gaming Direct Expenses$459,773
Fundraising Direct Expenses$9,994
Fundraising Gross Income$5,984
Professional Fundraising Fees$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$451
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
James Haugen
Title
Finance Officer
Phone
5074673440
Signed
2018-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Jorgenson
Formed
1920
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
7
Employees
14
Volunteers
40

Preparer

Firm
Smith Schafer and Assoc Ltd
Address
220 SOUTH BROADWAY SUITE 102, ROCHESTER, MN 55904
Preparer
Jason P Boynton
Phone
5072883277
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE GAMBLING TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt062410
IRS990ScheduleD/TotalLiabilityAmt0451
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt09435
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt04680
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0403215
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0407895
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0459773
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt09360
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0477191
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0486551
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt026778
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt036728
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt036728
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015150
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015150
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt05050
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0RONALD UTLEY
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/IndividualWithBooksNm0RONALD UTLEY
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt026005 GLADIOLA LN
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 11B
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/TotalAssetsBOYAmt0197537
IRS990/TotalAssetsEOYAmt0195999
IRS990/TotalAssetsGrp/BOYAmt0197537
IRS990/TotalAssetsGrp/EOYAmt0195999
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt012347
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0133595
IRS990/TotalGrossUBIAmt058354
IRS990/TotalLiabilitiesBOYAmt0898
IRS990/TotalLiabilitiesEOYAmt0451
IRS990/TotalLiabilitiesGrp/BOYAmt0898
IRS990/TotalLiabilitiesGrp/EOYAmt0451
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196639
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0195548
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt08375
IRS990/TotalRevenueGrp/ExclusionAmt05993
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054385
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0131079
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt058354
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197537
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195999
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0196639
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0195548
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES HAUGEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05074673440
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-10
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/FilingSecurityInformation/AtSubmissionCreationDeviceId054BE9126D1D116E4AE9C96B09A99CF8921B328CD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E81A28A71010AEC012B85585EA9D487FAE888AF0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.55.242.200
ReturnHeader/FilingSecurityInformation/IPDt02018-10-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:27:29
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/PreparationDt02018-10-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON P BOYNTON
ReturnHeader/ReturnTs02018-10-10T16:45:05-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$195,999
Liabilities
$451
Net assets
$195,548
Revenue
$131,079
Expenses
$133,595
Net income
-$2,516
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
2017Detailed filing. Detailed filing data is available for this year.$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