Civic Intelligence

American Legion Edward B Cutter Post 102

990 • Fiscal year 2014 • EIN 41-0687913

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 09, 2015

400 West Main StAnoka, MN 55303

(763) 421-0883

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M 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 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

1.4%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$22,500

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

66th percentile

2.4%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

99th percentile

895%

Faster revenue growth than 99% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$323,095

Up $7,429 (+2.4%) from 2013

Net Assets

Up

$316,073

Up $7,754 (+2.5%) from 2013

Liabilities

Down

$7,022

Down $325 (-4.4%) from 2013

Revenue

Up

$548,905

Up $493,747 (+895%) from 2013

Expenses

Up

$541,151

Up $466,042 (+620%) from 2013

Net Income

Up

$7,754

Up $27,705 (+139%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $317,654Liabilities 2011: $9,189Net Assets 2011: $308,4652011Assets 2012: $337,049Liabilities 2012: $8,779Net Assets 2012: $328,2702012Assets 2013: $315,666Liabilities 2013: $7,347Net Assets 2013: $308,3192013Assets 2014: $323,095Liabilities 2014: $7,022Net Assets 2014: $316,0732014Assets 2015: $296,522Liabilities 2015: $2,243Net Assets 2015: $294,2792015Assets 2016: $303,495Liabilities 2016: $2,131Net Assets 2016: $301,3642016Assets 2017: $282,425Liabilities 2017: $2,305Net Assets 2017: $280,1202017Assets 2018: $235,517Liabilities 2018: $1,200Net Assets 2018: $234,3172018Assets 2019: $292,200Liabilities 2019: $343Net Assets 2019: $291,8572019Assets 2020: $280,843Liabilities 2020: $970Net Assets 2020: $279,8732020Assets 2021: $404,878Liabilities 2021: $970Net Assets 2021: $403,9082021Assets 2022: $372,690Liabilities 2022: $1,273Net Assets 2022: $371,4172022Assets 2023: $407,534Liabilities 2023: $45,858Net Assets 2023: $361,6762023Assets 2024: $338,080Liabilities 2024: $440Net Assets 2024: $337,6402024

Highlighted filing

2014

Assets$323,095
Liabilities$7,022
Net Assets$316,073

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $145,341Expenses 2011: $93,145Net Income 2011: $52,1962011Revenue 2012: $103,668Expenses 2012: $82,215Net Income 2012: $21,4532012Revenue 2013: $55,158Expenses 2013: $75,109Net Income 2013: -$19,9512013Revenue 2014: $548,905Expenses 2014: $541,151Net Income 2014: $7,7542014Revenue 2015: $520,686Expenses 2015: $542,480Net Income 2015: -$21,7942015Revenue 2016: $480,466Expenses 2016: $473,381Net Income 2016: $7,0852016Revenue 2017: $510,873Expenses 2017: $532,117Net Income 2017: -$21,2442017Revenue 2018: $546,415Expenses 2018: $592,218Net Income 2018: -$45,8032018Revenue 2019: $407,069Expenses 2019: $349,527Net Income 2019: $57,5422019Revenue 2020: $225,952Expenses 2020: $237,936Net Income 2020: -$11,9842020Revenue 2021: $434,133Expenses 2021: $309,186Net Income 2021: $124,9472021Revenue 2022: $550,156Expenses 2022: $573,975Net Income 2022: -$23,8192022Revenue 2023: $783,510Expenses 2023: $802,094Net Income 2023: -$18,5842023Revenue 2024: $868,386Expenses 2024: $892,422Net Income 2024: -$24,0362024

Highlighted filing

2014

Revenue$548,905
Expenses$541,151
Net Income$7,754
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 9, 2015
Return Version
2014v5.0
Gross Receipts
$1,552,179
Mission and Program Overview

Mission

To provide an association facility and activities to promote and preserve an association and the memories of the great wars.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$220,959$228,388▲ $7,429
Land, Buildings, and Equipment, Net$84,777$84,777→ $0
Inventories for Sale or Use$9,930$9,930→ $0
Total Assets$315,666$323,095▲ $7,429
Liabilities
Other Liabilities$5,234$4,877▼ $357
Accounts Payable and Accrued Expenses$2,163$2,145▼ $18
Deferred Revenue$-50--
Total Liabilities$7,347$7,022▼ $325
Net Assets / Fund Balance
Unrestricted Net Assets$176,690$203,141▲ $26,451
Temporarily Rstr Net Assets$131,629$112,932▼ $18,697
Total Net Assets Fund Balance$308,319$316,073▲ $7,754
Total Liabilities and Net Assets / Fund Balance$315,666$323,095▲ $7,429

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$991,093$991,093
Land$84,777-$84,777
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul AdlerMember & GamPT$22,500$22,500
Douglas HookomFinance OffiPT$2,400$2,400

Board Members and Trustees

NameTitle
Ron Woldord1st Vice COM
Aaron Bahe3rd Vice COM
Gary MunkholmAdjutant
Jim HaysChaplain
Ray TurnquistCommander
Gary ReimannPast Jr Comm
Dan SolandSgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$82,594
Investment Income
$76
Other Revenue
$466,235
Change in Net Assets
$7,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$310,090
Salaries, Compensation, and Employee Benefits$231,061
Total Fundraising Expense$84,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,048-$73,795$210,843
All Other Expenses$89,140--$89,140
Occupancy$50,634$1,089$2,722$54,445
Other Expenses$25,290--$25,290
Payroll Taxes$13,142-$7,076$20,218
Fees for Services Accounting-$10,840-$10,840
Insurance$8,351--$8,351
Conferences and Meetings$5,316--$5,316
Office Expenses$704$88$88$880
Advertising--$480$480
Total Functional Expenses$444,973$12,017$84,161$541,151
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,145,288
Gaming Direct Expenses$907,721
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
Accrued Tax Liability$2,510
Accrued Sales Tax$2,367
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The 990 is presented to the board for approval before beings submitted

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Edward B Cutter
EIN
41-0687913
Phone
7634210883
Address
400 WEST MAIN ST, ANOKA, MN 55303

Signing Officer

Name
Gary Munkholm
Title
Adjutant
Phone
7634210883
Signed
2015-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anoka American Legion Post 102
Voting Board Members
8
Independent Board Members
8
Employees
28
Volunteers
60

Preparer

Firm
Peterson Company Ltd
Address
580 S CHERRY DR, WACONIA, MN 55387-4578
Preparer
Michael Peterson CPA
Phone
9524424408
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Repairs 24,880 0 0 membership fees 14,663 0 0 miscellaneous 13,418 0 0 bar expenses 12,542 0 0 post activites 9,249 0 0 newspaper 7,740 0 0 music 2,756 0 0 rubbish 2,666 0 0 license 1,226 0 0

Raw XML Appendix378 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/NetGamingIncomeSummaryAmt0237567
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0375
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt018666
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01286
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt017005
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DOUGLAS HOOKOM
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES GAMBLING ACTIVITIES
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0ANOKA AMERICAN LEGION 102
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0400 W MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ANOKA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055303
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PRESENTED TO THE BOARD FOR APPROVAL BEFORE BEINGS SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPAIRS 24,880 0 0 MEMBERSHIP FEES 14,663 0 0 MISCELLANEOUS 13,418 0 0 BAR EXPENSES 12,542 0 0 POST ACTIVITES 9,249 0 0 NEWSPAPER 7,740 0 0 MUSIC 2,756 0 0 RUBBISH 2,666 0 0 LICENSE 1,226 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0131629
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0112932
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0315666
IRS990/TotalAssetsEOYAmt0323095
IRS990/TotalAssetsGrp/BOYAmt0315666
IRS990/TotalAssetsGrp/EOYAmt0323095
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt084161
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012017
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444973
IRS990/TotalFunctionalExpensesGrp/TotalAmt0541151
IRS990/TotalGrossUBIAmt0149830
IRS990/TotalLiabilitiesBOYAmt07347
IRS990/TotalLiabilitiesEOYAmt07022
IRS990/TotalLiabilitiesGrp/BOYAmt07347
IRS990/TotalLiabilitiesGrp/EOYAmt07022
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0308319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0316073
IRS990/TotalProgramServiceExpensesAmt0444973
IRS990/TotalProgramServiceRevenueAmt082594
IRS990/TotalReportableCompFromOrgAmt024900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0399075
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548905
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0149830
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0315666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0323095
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0176690
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0203141
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 WEST MAIN ST
IRS990/USAddress/CityNm0ANOKA
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055303
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY MUNKHOLM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADJUTANT
ReturnHeader/BusinessOfficerGrp/PhoneNum07634210883
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION EDWARD B CUTTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POST 102
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410687913
ReturnHeader/Filer/PhoneNum07634210883
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 WEST MAIN ST
ReturnHeader/Filer/USAddress/CityNm0ANOKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055303
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274174412
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETERSON COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0580 S CHERRY DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WACONIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0553874578
ReturnHeader/PreparerPersonGrp/PhoneNum09524424408
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL PETERSON CPA
ReturnHeader/ReturnTs02015-10-09T15:47:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.38$0.00$3.38$8.68$8.92$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.08$0.46$3.62$7.84$8.02$0.19
2022Detailed filing. Detailed filing data is available for this year.$3.73$0.01$3.71$5.50$5.74$0.24
2021Detailed filing. Detailed filing data is available for this year.$4.05$0.01$4.04$4.34$3.09$1.25
2020Detailed filing. Detailed filing data is available for this year.$2.81$0.01$2.80$2.26$2.38$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$4.07$3.50$0.58
2018Detailed filing. Detailed filing data is available for this year.$2.36$0.01$2.34$5.46$5.92$0.46
2017Detailed filing. Detailed filing data is available for this year.$2.82$0.02$2.80$5.11$5.32$0.21
2016Detailed filing. Detailed filing data is available for this year.$3.03$0.02$3.01$4.80$4.73$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.97$0.02$2.94$5.21$5.42$0.22
2014Detailed filing. Detailed filing data is available for this year.$3.23$0.07$3.16$5.49$5.41$0.08
2013Detailed filing. Detailed filing data is available for this year.$3.16$0.07$3.08$0.55$0.75$0.20
2012Summary only. Only limited summary data is available for this year.$3.37$0.09$3.28$1.04$0.82$0.21
2011Summary only. Only limited summary data is available for this year.$3.18$0.09$3.08$1.45$0.93$0.52