Civic Intelligence

American Legion Auxiliary Fountain

990 • Fiscal year 2019 • EIN 41-0683150

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 03, 2020

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

45th percentile

0.00x

Higher debt load relative to assets than 45% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$6,400

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Asset Growth

72nd percentile

6.4%

Faster asset growth than 72% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-9.8%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$235,232

Up $14,062 (+6.4%) from 2018

Net Assets

Up

$234,487

Up $15,165 (+6.9%) from 2018

Liabilities

Down

$745

Down $1,103 (-60%) from 2018

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin65th percentile

Revenue

Down

$145,440

Down $15,800 (-9.8%) from 2018

Expenses

Down

$130,275

Down $5,022 (-3.7%) from 2018

Net Income

Down

$15,165

Down $10,778 (-42%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2019

Assets$235,232
Liabilities$745
Net Assets$234,487
Open 2019 Filing

Operations Trend

Revenue Growth27th 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

2019

Revenue$145,440
Expenses$130,275
Net Income$15,165
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 3, 2020
Return Version
2019v5.1
Gross Receipts
$778,534
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
Land, Buildings, and Equipment, Net$60,106$101,278▲ $41,172
Savings and Temporary Cash Investments$86,226$90,854▲ $4,628
Cash and Non-Interest-Bearing Accounts$74,575$42,652▼ $31,923
Inventories for Sale or Use$263$448▲ $185
Total Assets$221,170$235,232▲ $14,062
Liabilities
Accounts Payable and Accrued Expenses$1,848$745▼ $1,103
Total Liabilities$1,848$745▼ $1,103
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$219,322$234,487▲ $15,165
Total Net Assets Fund Balance$219,322$234,487▲ $15,165
Total Liabilities and Net Assets / Fund Balance$221,170$235,232▲ $14,062

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$87,278$36,691$123,969
Land$14,000-$14,000
Equipment$0$2,121$2,121
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard DarlingGambling ManagerPT$6,400$6,400
Roger JorgensonFinance OfficerPT$1,200$1,200

Board Members and Trustees

NameTitle
Richard Wolfgramm1st Vice Commander
Roger Mccabe2nd Vice Commander
Glen JenssonAdjutant
Carolyn StorlieChaplain
Michael MullenCommander
Douglas JohnsonSergeant-at-arms
Richard FullerService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,032
Program Service Revenue
$0
Investment Income
$3,185
Other Revenue
$132,223
All Other Contributions
$5,461
Change in Net Assets
$15,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,104
Salaries, Compensation, and Employee Benefits$47,950
Grants and Similar Amounts Paid$9,221
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$34,297
Occupancy---$16,933
Office Expenses---$12,369
Current Officers, Directors, Trustees, and Key Employees---$7,600
Payroll Taxes---$6,053
Grants to Domestic Orgs---$4,813
Grants to Domestic Individuals---$4,408
All Other Expenses---$4,089
Fees for Services Other---$3,225
Depreciation Depletion---$2,508
Fees for Services Accounting---$1,950
Other Expenses---$1,756
Insurance---$1,531
Advertising---$1,007
Total Functional Expenses$0$0$0$130,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$598,107
Gaming Direct Expenses$559,454
Fundraising Direct Expenses$10,357
Fundraising Gross Income$10,357
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Total Events$11,727$10,356$10,356$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 35% controlled entity
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 monthly membership meetings where actions are approved.”

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
2020-11-03
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
16
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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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07969
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011727
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt011727
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt010356
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt010356
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02387
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02387
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt04680
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0499617
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0504297
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0559454
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt09360
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0588747
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0598107
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt038653
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt037688
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt037688
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt017469
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt017469
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt06400
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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MONTHLY MEMBERSHIP MEETINGS WHERE ACTIONS ARE APPROVED.
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0221170
IRS990/TotalAssetsEOYAmt0235232
IRS990/TotalAssetsGrp/BOYAmt0221170
IRS990/TotalAssetsGrp/EOYAmt0235232
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010032
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130275
IRS990/TotalGrossUBIAmt070890
IRS990/TotalLiabilitiesBOYAmt01848
IRS990/TotalLiabilitiesEOYAmt0745
IRS990/TotalLiabilitiesGrp/BOYAmt01848
IRS990/TotalLiabilitiesGrp/EOYAmt0745
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0219322
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234487
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt07600
IRS990/TotalRevenueGrp/ExclusionAmt07865
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056653
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0145440
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt070890
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0221170
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235232
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
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/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER JORGENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05074673440
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 40
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ReturnHeader/Filer/PhoneNum05074673440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 285
ReturnHeader/Filer/USAddress/CityNm0LANESBORO
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.100.237.20
ReturnHeader/FilingSecurityInformation/IPDt02020-11-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:07:41
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/PreparationDt02020-11-03

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$235,232
Liabilities
$745
Net assets
$234,487
Revenue
$145,440
Expenses
$130,275
Net income
$15,165
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
2019Detailed filing. Detailed filing data is available for this year.$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
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