American Legion Post 309 August Donner

990EZ • Fiscal year 2016 • EIN 41-0717934

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 31, 2017

Organization Profile N/A

PO Box 151Belview, MN 56214

(507) 938-4330

Siviq Scores

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

0.05x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

-7.5%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

-5.6%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

-14%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets78th percentile

Assets

Down

$46,093

Down $2,717 (-5.6%) from 2015

Net Assets

Down

$43,917

Down $3,847 (-8.1%) from 2015

Liabilities

$2,176

Up $1,130 (+108%) from 2015

Revenue And Expenses

Liabilities / Revenue75th percentile Net Margin27th percentile

Revenue

Down

$51,059

Down $8,092 (-14%) from 2015

Expenses

$54,906

Up $1,716 (+3.2%) from 2015

Net Income

Down

-$3,847

Down $9,808 (-165%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

Highlighted filing

2016

Assets$46,093

Liabilities$2,176

Net Assets$43,917

Open 2016 Filing

Operations Trend

Revenue Growth26th percentile

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

Highlighted filing

2016

Revenue$51,059

Expenses$54,906

Net Income-$3,847

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2016 to Dec 31, 2016
Signed: Aug 31, 2017
Return Version: 2016v3.0
Gross Receipts: $125,367

Mission and Program Overview

Mission

Social club for armed services veterans who are members and their guests.

Program Services

Description	Grants	Expenses
APPROXIMATELY 100 MEMBERS AND THEIR GUESTS USED THE BAR 5 DAYS A WEEK	-	$54,906

Compensation and Service Providers

Top Officer Pay88th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
RICHARD SULLIVAN	Commander	-	$0	-	-
ROBERT HUHNERKOCH	Adjutant	-	$0	-	-
DAWN BREITKREUTZ	Finance Offi	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: American Legion Post
EIN: 41-0717934
Phone: 5079384330
Address: PO BOX 151, BELVIEW, MN 56214

Signing Officer

Name: Richard Sullivan
Title: Commander
Phone: 5079384330
Signed: 2017-08-31
Discuss with paid preparer: Yes

Preparer

Firm: Thomas W Stotesbery Ltd
Address: 705 S MILL ST, REDWOOD FALLS, MN 56283
Preparer: Thomas W Stotesbery
Phone: 5076375682

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“American legion dept of mn 1,477 american legion dept of mn 3rd floor, veterans service bldg 3rd floor, veterans service bldg st paul mn 55155”

Form 990-ez, Part I, Line 16

“Bar-members bar-members: mgmt fees 192 bar-members: licenses 988 bar-members: insurance 2,957 bar-members: supplies 2,933 bar-members: misc 3,004 bar-members: real est tax 439 bar-members: office/posta 123 bar-members: promo 1,301 bar-members: rent 130 bar-nonmembers non-mbr: rec chk fees 104 non-mbr: rent 70 non-mbr: licenses 532 non-mbr: insurance 1,592 non-mbr: supplies 1,580 non-mbr: misc 1,617 non-mbr: office/postage 66 non-mbr: real estate tax 237 total 17,865”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 4,309 3,017 buildings and equipment 22,000 22,000 less accumulated depreciation 22,000 22,000 total 4,309 3,017”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,046 2,176”

Raw XML Appendix142 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.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	ROBERT HUHNERKOCH
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5079384330
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 151
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	BELVIEW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	56214
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	44501
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	43076
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	110
IRS990EZ/CostOfGoodsSoldAmt	0	21603
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-3847
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	360
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	48810
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	46093
IRS990EZ/GamingGrossIncomeAmt	0	50769
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	1477
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	50895
IRS990EZ/GrossReceiptsAmt	0	125367
IRS990EZ/GrossSalesOfInventoryAmt	0	72498
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	15
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	1975
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	47764
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	43917
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	47764
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	43917
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	4653
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	RICHARD SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	ROBERT HUHNERKOCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	DAWN BREITKREUTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	FINANCE OFFI
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	true
IRS990EZ/OrganizationHadUBIInd	0	true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	4309
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	3017
IRS990EZ/OtherExpensesTotalAmt	0	17865
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	SOCIAL CLUB FOR ARMED SERVICES VETERANS WHO ARE MEMBERS AND THEIR GUESTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	APPROXIMATELY 100 MEMBERS AND THEIR GUESTS USED THE BAR 5 DAYS A WEEK
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	54906
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	30551
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	52705
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	-1936
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	MN
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	1046
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	2176
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	54906
IRS990EZ/TotalProgramServiceExpensesAmt	0	54906
IRS990EZ/TotalRevenueAmt	0	51059
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleG/CharitableDistributionRqrInd	0	false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd	0	false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt	0	52705
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt	0	50769
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt	0	50769
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt	0	-1936
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt	0	52705
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt	0	52705
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd	0	false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd	0	false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd	0	false
IRS990ScheduleG/GamingManagerCompensationAmt	0	3600
IRS990ScheduleG/GamingManagerIsEmployeeInd	0	X
IRS990ScheduleG/GamingManagerPersonNm	0	JOHN LEWIS
IRS990ScheduleG/GamingManagerServicesProvTxt	0	GAMBLING MANAGER
IRS990ScheduleG/GamingOwnFacilityPct	0	1.00000
IRS990ScheduleG/GamingWithNonmembersInd	0	false
IRS990ScheduleG/IndividualWithBooksNm	0	JOHN LEWIS
IRS990ScheduleG/LicensedInd	0	true
IRS990ScheduleG/LicenseSuspendedEtcInd	0	false
IRS990ScheduleG/MemberOfOtherEntityInd	0	false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt	0	PO BOX 85
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm	0	BELVIEW
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd	0	MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd	0	56214
IRS990ScheduleG/StatesWhereGamingConductedCd	0	MN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	AMERICAN LEGION DEPT OF MN 1,477 AMERICAN LEGION DEPT OF MN 3RD FLOOR, VETERANS SERVICE BLDG 3RD FLOOR, VETERANS SERVICE BLDG ST PAUL MN 55155
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	BAR-MEMBERS BAR-MEMBERS: MGMT FEES 192 BAR-MEMBERS: LICENSES 988 BAR-MEMBERS: INSURANCE 2,957 BAR-MEMBERS: SUPPLIES 2,933 BAR-MEMBERS: MISC 3,004 BAR-MEMBERS: REAL EST TAX 439 BAR-MEMBERS: OFFICE/POSTA 123 BAR-MEMBERS: PROMO 1,301 BAR-MEMBERS: RENT 130 BAR-NONMEMBERS NON-MBR: REC CHK FEES 104 NON-MBR: RENT 70 NON-MBR: LICENSES 532 NON-MBR: INSURANCE 1,592 NON-MBR: SUPPLIES 1,580 NON-MBR: MISC 1,617 NON-MBR: OFFICE/POSTAGE 66 NON-MBR: REAL ESTATE TAX 237 TOTAL 17,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	INVENTORIES FOR SALE OR USE 4,309 3,017 BUILDINGS AND EQUIPMENT 22,000 22,000 LESS ACCUMULATED DEPRECIATION 22,000 22,000 TOTAL 4,309 3,017
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,046 2,176
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	RICHARD SULLIVAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5079384330
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2017-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	AMERICAN LEGION POST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	309 AUGUST DONNER
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
ReturnHeader/Filer/EIN	0	410717934
ReturnHeader/Filer/PhoneNum	0	5079384330
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 151
ReturnHeader/Filer/USAddress/CityNm	0	BELVIEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MN
ReturnHeader/Filer/USAddress/ZIPCd	0	56214
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	35F0ABA789B0354D3F1EF89EC6C125E04C8224F5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	A164C17133D407BA8B083D08530106959B951F0F
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	411360686
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	THOMAS W STOTESBERY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	705 S MILL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	REDWOOD FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	56283
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5076375682
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2017-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	THOMAS W STOTESBERY
ReturnHeader/ReturnTs	0	2017-09-08T10:45:21-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2016-01-01
ReturnHeader/TaxPeriodEndDt	0	2016-12-31
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $46,093
Liabilities: $2,176
Net assets: $43,917
Revenue: $51,059
Expenses: $54,906
Net income: -$3,847

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.39	$0.00	$0.39	$0.81	$0.78	$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.45	$0.02	$0.43	$0.70	$0.72	$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.49	$0.04	$0.45	$0.85	$1.02	$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.63	$0.02	$0.62	$1.05	$0.97	$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.55	$0.02	$0.54	$0.60	$0.58	$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.54	$0.03	$0.51	$0.58	$0.57	$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.52	$0.02	$0.50	$0.66	$0.66	$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.53	$0.03	$0.50	$0.69	$0.63	$0.06
2016Detailed filing. Detailed filing data is available for this year.	$0.46	$0.02	$0.44	$0.51	$0.55	$0.04
2015Detailed filing. Detailed filing data is available for this year.	$0.49	$0.01	$0.48	$0.59	$0.53	$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.43	$0.01	$0.42	$0.49	$0.56	$0.06
2013Detailed filing. Detailed filing data is available for this year.	$0.49	$0.01	$0.48	$0.51	$0.49	$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.46	$0.00	$0.46	$0.68	$0.41	$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.20	$0.01	$0.20	$0.42	$0.40	$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.18	$0.01	$0.18	$0.39	$0.40	$0.01