Civic Intelligence

American Legion Post #260

990 • Fiscal year 2020 • EIN 41-0749850

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

PO Box 806Monticello, MN 55362-0806

(763) 295-2574

Siviq Scores

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

Liabilities / Assets

64th percentile

0.05x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.09x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Net Margin

17th percentile

-33%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Asset Growth

6th percentile

-15%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-49%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$563,854

Down $100,296 (-15%) from 2019

Net Assets

Down

$537,277

Down $90,755 (-14%) from 2019

Liabilities

Down

$26,577

Down $9,541 (-26%) from 2019

Revenue

Down

$290,447

Down $276,939 (-49%) from 2019

Expenses

Down

$385,789

Down $199,709 (-34%) from 2019

Net Income

Down

-$95,342

Down $77,230 (-426%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $443,773Liabilities 2011: $13,463Net Assets 2011: $430,3102011Assets 2012: $439,277Liabilities 2012: $12,068Net Assets 2012: $427,2092012Assets 2013: $406,768Liabilities 2013: $3,804Net Assets 2013: $402,9642013Assets 2014: $453,787Liabilities 2014: $20,132Net Assets 2014: $433,6552014Assets 2015: $568,192Liabilities 2015: $83,046Net Assets 2015: $485,1462015Assets 2016: $599,430Liabilities 2016: $72,062Net Assets 2016: $527,3682016Assets 2017: $646,316Liabilities 2017: $50,273Net Assets 2017: $596,0432017Assets 2018: $676,573Liabilities 2018: $49,347Net Assets 2018: $627,2262018Assets 2019: $664,150Liabilities 2019: $36,118Net Assets 2019: $628,0322019Assets 2020: $563,854Liabilities 2020: $26,577Net Assets 2020: $537,2772020Assets 2021: $722,512Liabilities 2021: $7,710Net Assets 2021: $714,8022021Assets 2022: $745,416Liabilities 2022: $21,341Net Assets 2022: $724,0752022Assets 2023: $865,899Liabilities 2023: $39,483Net Assets 2023: $826,4162023Assets 2024: $878,418Liabilities 2024: $12,270Net Assets 2024: $866,1482024

Highlighted filing

2020

Assets$563,854
Liabilities$26,577
Net Assets$537,277

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $254,6622011Expenses 2012: $246,2232012Revenue 2013: $204,245Expenses 2013: $231,172Net Income 2013: -$26,9272013Revenue 2014: $316,412Expenses 2014: $291,056Net Income 2014: $25,3562014Revenue 2015: $371,713Expenses 2015: $307,394Net Income 2015: $64,3192015Revenue 2016: $440,398Expenses 2016: $406,497Net Income 2016: $33,9012016Revenue 2017: $525,533Expenses 2017: $463,648Net Income 2017: $61,8852017Revenue 2018: $588,965Expenses 2018: $545,044Net Income 2018: $43,9212018Revenue 2019: $567,386Expenses 2019: $585,498Net Income 2019: -$18,1122019Revenue 2020: $290,447Expenses 2020: $385,789Net Income 2020: -$95,3422020Revenue 2021: $666,374Expenses 2021: $502,370Net Income 2021: $164,0042021Revenue 2022: $745,525Expenses 2022: $712,624Net Income 2022: $32,9012022Revenue 2023: $867,373Expenses 2023: $772,917Net Income 2023: $94,4562023Revenue 2024: $824,964Expenses 2024: $806,750Net Income 2024: $18,2142024

Highlighted filing

2020

Revenue$290,447
Expenses$385,789
Net Income-$95,342
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$3,708,780
Mission and Program Overview

Mission

Devotion to the nation's principles

Devotion to the nation's principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$628,032$537,277▼ $90,755
Land, Buildings, and Equipment, Net$249,955$219,114▼ $30,841
Investments in Publicly Traded Securities$140,548$150,091▲ $9,543
Cash and Non-Interest-Bearing Accounts$228,493$137,296▼ $91,197
Inventories for Sale or Use$28,155$30,620▲ $2,465
Savings and Temporary Cash Investments$16,999$26,733▲ $9,734
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$664,150$563,854▼ $100,296
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,769$24,337▼ $6,432
Accounts Payable and Accrued Expenses$5,349$2,240▼ $3,109
Total Liabilities$36,118$26,577▼ $9,541
Net Assets / Fund Balance
Total Net Assets Fund Balance$628,032$537,277▼ $90,755
Total Liabilities and Net Assets / Fund Balance$664,150$563,854▼ $100,296

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$150,684$522,193$672,877
Equipment$53,041$436,549$489,590
Leasehold Improvements$10,304$7,336$17,640
Land$5,085-$5,085
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan Selken1st Vice Commander
Tim Stalpes2nd Vice Commander
Donna PouliotAdjutant
Bob WeimanAt Large
Mike JacobsonAt Large
Randy MacleodCommander
Dave MurrayFinance Officer
Pete LarsonPast Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$22,075
Program Service Revenue
$0
Investment Income
$4,961
Other Revenue
$263,411
All Other Contributions
$14,830
Change in Net Assets
$-95,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,074
Salaries, Compensation, and Employee Benefits$119,037
Grants and Similar Amounts Paid$67,678
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,122--$106,122
Occupancy$69,561--$69,561
Grants to Domestic Individuals$43,000--$43,000
Depreciation Depletion$40,158--$40,158
Grants to Domestic Orgs$24,678--$24,678
Insurance$19,620--$19,620
Payroll Taxes$12,915--$12,915
Fees for Services Accounting-$10,490-$10,490
Office Expenses$8,225--$8,225
All Other Expenses$7,608--$7,608
Advertising$3,012--$3,012
Other Expenses$2,609--$2,609
Interest-$1,619-$1,619
Conferences and Meetings$354--$354
Travel$176--$176
Total Functional Expenses$373,680$12,109$0$385,789
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
District 882 Educational and Scholarship FoundationMonticello, MN501(c)(3)Scholarships, Student Financial Aid, and Awards$7,500
Monticello Christian Social Services IncMonticello, MN501(c)(3)Christian Booklets and Food Shelf Donations$5,000
North Wright County River Hawks Booster ClubMonticello, MN501(c)(3)Donation for Girls Hockey Team$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,248,874
Gaming Direct Expenses$3,202,600
Fundraising Direct Expenses$432
Fundraising Gross Income$276
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
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is organized as a not-for-profit corporation with members. The members have the right to participate in the organization's governance. An individual is eligible for membership in the american legion only if the individual - 1. Has serviced in the armed forces of a. The united states as any time during - i. The period of april 6, 1917, through november 11, 1918; or ii. Any time after december 7, 1941; or b. A government associated with the united states government during a period or time referred to in subsection a. Of this section ans was a citizen of the united states when the individual entered that service; and 2. Was honorably discharged or separated from that service or continues to serve honorably during or after that period or time; provided, however, that such service shal have been terminated by honorable discharge or honorable separation, or continued honorably during or after any of said periods; provided, further, that no person shall be entitled to membership who, being in such service during any of said periods, refused on conscientious, political or other grounds to subject themselves to military discipline or unqualified service. There shall be no form or class of membership except an active membership, and dues shall be paid annually or for life. No person may be a member at any one time of more than one post. No person, who has been expelled from the american legion by a post, and such expulsion reported by the department to the national headquarters within thirty (30) days, shall be admitted to membership in another post without the consent of the expelling post, except that where such consent has been asked for and denied by such post, such person may then appeal to the executive committee of the department of the expelling post for permission to be admitted to membership in another post, and shall be ineligible for membership until such permission is granted.

Form 990, Part VI, Section A, Line 7A

The organization is composed of equal members. The members have the right to approve decisions of the governing body and to elect the governing body.

Form 990, Part VI, Section A, Line 7B

All decisions made in regards to money spent for donations are voted on by the club's members.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees that have authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's public accounting firm based on information provided by the organization. Once a draft is available, the board of directors reviews the form 990 before it is filed with the irs.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST #260
EIN
41-0749850
Phone
7632952574
Address
PO BOX 806, MONTICELLO, MN 55362-0806

Signing Officer

Name
Randy Macleod
Title
Commander
Phone
7632952574
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Macleod
Formed
1919
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
50
Volunteers
25

Preparer

Firm
Cliftonlarsonallen Llp
Address
9766 FALLON AVENUE SUITE 106, MONTICELLO, MN 55362
Preparer
Alex Hengel CPA
Phone
7632256150
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IRS990/OtherExpensesGrp/TotalAmt019397
IRS990/OtherExpensesGrp/TotalAmt19352
IRS990/OtherExpensesGrp/TotalAmt26893
IRS990/OtherExpensesGrp/TotalAmt32609
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ATM PROCEEDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07556
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023614
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt016058
IRS990/OtherRevenueTotalAmt023614
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0106122
IRS990/OtherSalariesAndWagesGrp/TotalAmt0106122
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt012915
IRS990/PayrollTaxesGrp/TotalAmt012915
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RANDY MACLEOD
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020892
IRS990/PYGrantsAndSimilarPaidAmt087085
IRS990/PYInvestmentIncomeAmt06375
IRS990/PYOtherExpensesAmt0286053
IRS990/PYOtherRevenueAmt0539144
IRS990/PYProgramServiceRevenueAmt0975
IRS990/PYRevenuesLessExpensesAmt0-18112
IRS990/PYSalariesCompEmpBnftPaidAmt0212360
IRS990/PYTotalExpensesAmt0585498
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0567386
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-95342
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt069533
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0628032
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0537277
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016999
IRS990/SavingsAndTempCashInvstGrp/EOYAmt026733
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150684
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0522193
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0672877
IRS990ScheduleD/EquipmentGrp/BookValueAmt053041
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0436549
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0489590
IRS990ScheduleD/LandGrp/BookValueAmt05085
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05085
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010304
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07336
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017640
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0219114
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt067000
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt054568
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02752359
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02806927
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03202600
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt073438
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt051580
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt03123856
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03248874
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt046274
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt037858
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt037858
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt012552
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0353436
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt025287
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0315597
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt099
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt04280
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt04379
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt014571
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0GERALD DOERR
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGEMENT OF ALL GAMING ACTIVITIES.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0GERALD DOERR
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 806
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MONTICELLO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055362
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt043000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt034
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/CashGrantAmt25000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS, STUDENT FINANCIAL AID, AND AWARDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHRISTIAN BOOKLETS AND FOOD SHELF DONATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2DONATION FOR GIRLS HOCKEY TEAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DISTRICT 882 EDUCATIONAL AND SCHOLARSHIP FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MONTICELLO CHRISTIAN SOCIAL SERVICES INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2NORTH WRIGHT COUNTY RIVER HAWKS BOOSTER CLUB
IRS990ScheduleI/RecipientTable/RecipientEIN0363390458
IRS990ScheduleI/RecipientTable/RecipientEIN1411668149
IRS990ScheduleI/RecipientTable/RecipientEIN2202931075
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0302 WASHINGTON ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1224 W 3RD STREET PO BOX 1220
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt25854 BADGER ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MONTICELLO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1MONTICELLO
IRS990ScheduleI/RecipientTable/USAddress/CityNm2MONTICELLO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd055362
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd155362
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd255362
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1N/A
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAKES GRANTS WHICH ARE CHARITABLE IN NATURE AND ARE ISSUED ON A CASE BY CASE BASIS FOR AN AGREED UPON PRE-SPECIFIED AMOUNT. NO FORMAL MONITORING IS REQUIRED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS. THE MEMBERS HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE. AN INDIVIDUAL IS ELIGIBLE FOR MEMBERSHIP IN THE AMERICAN LEGION ONLY IF THE INDIVIDUAL - 1. HAS SERVICED IN THE ARMED FORCES OF A. THE UNITED STATES AS ANY TIME DURING - I. THE PERIOD OF APRIL 6, 1917, THROUGH NOVEMBER 11, 1918; OR II. ANY TIME AFTER DECEMBER 7, 1941; OR B. A GOVERNMENT ASSOCIATED WITH THE UNITED STATES GOVERNMENT DURING A PERIOD OR TIME REFERRED TO IN SUBSECTION A. OF THIS SECTION ANS WAS A CITIZEN OF THE UNITED STATES WHEN THE INDIVIDUAL ENTERED THAT SERVICE; AND 2. WAS HONORABLY DISCHARGED OR SEPARATED FROM THAT SERVICE OR CONTINUES TO SERVE HONORABLY DURING OR AFTER THAT PERIOD OR TIME; PROVIDED, HOWEVER, THAT SUCH SERVICE SHAL HAVE BEEN TERMINATED BY HONORABLE DISCHARGE OR HONORABLE SEPARATION, OR CONTINUED HONORABLY DURING OR AFTER ANY OF SAID PERIODS; PROVIDED, FURTHER, THAT NO PERSON SHALL BE ENTITLED TO MEMBERSHIP WHO, BEING IN SUCH SERVICE DURING ANY OF SAID PERIODS, REFUSED ON CONSCIENTIOUS, POLITICAL OR OTHER GROUNDS TO SUBJECT THEMSELVES TO MILITARY DISCIPLINE OR UNQUALIFIED SERVICE. THERE SHALL BE NO FORM OR CLASS OF MEMBERSHIP EXCEPT AN ACTIVE MEMBERSHIP, AND DUES SHALL BE PAID ANNUALLY OR FOR LIFE. NO PERSON MAY BE A MEMBER AT ANY ONE TIME OF MORE THAN ONE POST. NO PERSON, WHO HAS BEEN EXPELLED FROM THE AMERICAN LEGION BY A POST, AND SUCH EXPULSION REPORTED BY THE DEPARTMENT TO THE NATIONAL HEADQUARTERS WITHIN THIRTY (30) DAYS, SHALL BE ADMITTED TO MEMBERSHIP IN ANOTHER POST WITHOUT THE CONSENT OF THE EXPELLING POST, EXCEPT THAT WHERE SUCH CONSENT HAS BEEN ASKED FOR AND DENIED BY SUCH POST, SUCH PERSON MAY THEN APPEAL TO THE EXECUTIVE COMMITTEE OF THE DEPARTMENT OF THE EXPELLING POST FOR PERMISSION TO BE ADMITTED TO MEMBERSHIP IN ANOTHER POST, AND SHALL BE INELIGIBLE FOR MEMBERSHIP UNTIL SUCH PERMISSION IS GRANTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS COMPOSED OF EQUAL MEMBERS. THE MEMBERS HAVE THE RIGHT TO APPROVE DECISIONS OF THE GOVERNING BODY AND TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS MADE IN REGARDS TO MONEY SPENT FOR DONATIONS ARE VOTED ON BY THE CLUB'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. ONCE A DRAFT IS AVAILABLE, THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TotalAssetsBOYAmt0664150
IRS990/TotalAssetsEOYAmt0563854

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.78$0.12$8.66$8.25$8.07$0.18
2023Detailed filing. Detailed filing data is available for this year.$8.66$0.39$8.26$8.67$7.73$0.94
2022Detailed filing. Detailed filing data is available for this year.$7.45$0.21$7.24$7.46$7.13$0.33
2021Detailed filing. Detailed filing data is available for this year.$7.23$0.08$7.15$6.66$5.02$1.64
2020Detailed filing. Detailed filing data is available for this year.$5.64$0.27$5.37$2.90$3.86$0.95
2019Detailed filing. Detailed filing data is available for this year.$6.64$0.36$6.28$5.67$5.85$0.18
2018Detailed filing. Detailed filing data is available for this year.$6.77$0.49$6.27$5.89$5.45$0.44
2017Detailed filing. Detailed filing data is available for this year.$6.46$0.50$5.96$5.26$4.64$0.62
2016Detailed filing. Detailed filing data is available for this year.$5.99$0.72$5.27$4.40$4.06$0.34
2015Detailed filing. Detailed filing data is available for this year.$5.68$0.83$4.85$3.72$3.07$0.64
2014Detailed filing. Detailed filing data is available for this year.$4.54$0.20$4.34$3.16$2.91$0.25
2013Detailed filing. Detailed filing data is available for this year.$4.07$0.04$4.03$2.04$2.31$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.12$4.27$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.13$4.30$2.55