Civic Intelligence

American Legion Post 328

990 • Fiscal year 2015 • EIN 41-0760656

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 20, 2016

PO Box 381St Joseph, MN 56347

(320) 363-8631

Siviq Scores

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

Liabilities / Assets

86th percentile

0.29x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.12x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

48th percentile

1.8%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

67th percentile

3.0%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-5.5%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Flat

$281,222

Flat from 2015

Net Assets

Flat

$200,164

Flat from 2015

Liabilities

Flat

$81,058

Flat from 2015

Revenue

Flat

$704,122

Flat from 2015

Expenses

Flat

$691,296

Flat from 2015

Net Income

Flat

$12,826

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $280,330Liabilities 2011: $107,399Net Assets 2011: $172,9312011Assets 2012: $275,719Liabilities 2012: $89,908Net Assets 2012: $185,8112012Assets 2013: $252,839Liabilities 2013: $88,179Net Assets 2013: $164,6602013Assets 2014: $272,924Liabilities 2014: $85,586Net Assets 2014: $187,3382014Assets 2015: $281,222Liabilities 2015: $81,058Net Assets 2015: $200,1642015Assets 2015: $281,222Liabilities 2015: $81,058Net Assets 2015: $200,1642015Assets 2016: $281,499Liabilities 2016: $77,840Net Assets 2016: $203,6592016Assets 2017: $284,257Liabilities 2017: $63,912Net Assets 2017: $220,3452017Assets 2018: $293,325Liabilities 2018: $59,129Net Assets 2018: $234,1962018Assets 2019: $328,019Liabilities 2019: $53,952Net Assets 2019: $274,0672019Assets 2020: $308,866Liabilities 2020: $55,925Net Assets 2020: $252,9412020Assets 2021: $339,546Liabilities 2021: $34,842Net Assets 2021: $304,7042021Assets 2022: $382,948Liabilities 2022: $0Net Assets 2022: $382,9482022Assets 2023: $368,005Liabilities 2023: $4,316Net Assets 2023: $363,6892023Assets 2024: $370,793Liabilities 2024: $0Net Assets 2024: $370,7932024

Highlighted filing

2015

Assets$281,222
Liabilities$81,058
Net Assets$200,164

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $662,314Expenses 2011: $670,523Net Income 2011: -$8,2092011Revenue 2012: $644,210Expenses 2012: $631,330Net Income 2012: $12,8802012Revenue 2013: $696,649Expenses 2013: $717,800Net Income 2013: -$21,1512013Revenue 2014: $744,854Expenses 2014: $722,176Net Income 2014: $22,6782014Revenue 2015: $704,122Expenses 2015: $691,296Net Income 2015: $12,8262015Revenue 2015: $704,122Expenses 2015: $691,296Net Income 2015: $12,8262015Revenue 2016: $252,820Expenses 2016: $249,325Net Income 2016: $3,4952016Revenue 2017: $227,359Expenses 2017: $210,673Net Income 2017: $16,6862017Revenue 2018: $203,285Expenses 2018: $189,434Net Income 2018: $13,8512018Revenue 2019: $216,462Expenses 2019: $176,591Net Income 2019: $39,8712019Revenue 2020: $136,480Expenses 2020: $157,606Net Income 2020: -$21,1262020Revenue 2021: $141,281Expenses 2021: $89,518Net Income 2021: $51,7632021Revenue 2022: $196,469Expenses 2022: $118,225Net Income 2022: $78,2442022Revenue 2023: $138,608Expenses 2023: $157,867Net Income 2023: -$19,2592023Revenue 2024: $23,296Expenses 2024: $16,192Net Income 2024: $7,1042024

Highlighted filing

2015

Revenue$704,122
Expenses$691,296
Net Income$12,826
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 20, 2016
Return Version
2015v2.0
Gross Receipts
$927,364
Mission and Program Overview

Mission

Support and recognize the sacrifice made by Veterans and support thoseveterans unable to support themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$216,178$215,505▼ $673
Rtn Earn Endowment Incm Other Fnds$187,338$200,164▲ $12,826
Cash and Non-Interest-Bearing Accounts$34,019$35,962▲ $1,943
Savings and Temporary Cash Investments$11,123$16,512▲ $5,389
Inventories for Sale or Use$11,604$13,243▲ $1,639
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$272,924$281,222▲ $8,298
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$80,926$77,217▼ $3,709
Accounts Payable and Accrued Expenses$4,660$3,841▼ $819
Total Liabilities$85,586$81,058▼ $4,528
Net Assets / Fund Balance
Total Net Assets Fund Balance$187,338$200,164▲ $12,826
Total Liabilities and Net Assets / Fund Balance$272,924$281,222▲ $8,298

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$67,466$230,950$298,416
Land$141,539-$141,539
Other Land Buildings$6,500-$6,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles KernCommander
Francis CourtFinance Officer
Brad PhillippVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$15,174
Program Service Revenue
$527,218
Investment Income
$19
Other Revenue
$161,711
All Other Contributions
$7,611
Change in Net Assets
$12,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$590,356
Salaries, Compensation, and Employee Benefits$94,680
Total Fundraising Expense$7,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,061$13,136$4,379$87,576
All Other Expenses$21,954$113$37$22,104
Occupancy$15,207$2,852$950$19,009
Other Expenses$10,590--$10,590
Insurance$8,018$1,504$501$10,023
Fees for Services Accounting$7,309$1,370$457$9,136
Depreciation Depletion$5,125$961$320$6,406
Benefits to Members$6,260--$6,260
Payroll Taxes$4,785$897$299$5,981
Interest$3,134$587$196$3,917
Advertising$2,279$428$142$2,849
Conferences and Meetings$1,233$231$77$1,541
Office Expenses$1,121$210$70$1,401
Pension Plan Contributions$898$169$56$1,123
Total Functional Expenses$661,354$22,458$7,484$691,296
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$175,739
Gaming Direct Expenses$151,686
Fundraising Gross Income$7,025
Fundraising Direct Expenses$5,768
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$7,025$7,025$5,768$1,257
Total Events$7,025$7,025$5,768$1,257
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Post 328
EIN
41-0760656
Phone
3203638631
Address
PO BOX 381, ST JOSEPH, MN 56347

Signing Officer

Name
Charles Kern
Title
Commander
Signed
2016-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Kern
Legal Domicile
Mn
Voting Board Members
253
Independent Board Members
253
Employees
19

Preparer

Firm
Anfinson Thompson & Company PA
Address
1604 South 1st Street, Willmar, MN 56201
Preparer
Jayson Osmundson CPA
Phone
3202357491
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt012826
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02910
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0187338
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0200164
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011123
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016512
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt067466
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0230950
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0298416
IRS990ScheduleD/LandGrp/BookValueAmt0141539
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141539
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06500
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0215505
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05768
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07025
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01257
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05768
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05768
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0151686
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0151686
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0151686
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0175739
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0175739
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt024053
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0272924
IRS990/TotalAssetsEOYAmt0281222
IRS990/TotalAssetsGrp/BOYAmt0272924
IRS990/TotalAssetsGrp/EOYAmt0281222
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015174
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07484
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0661354
IRS990/TotalFunctionalExpensesGrp/TotalAmt0691296
IRS990/TotalGrossUBIAmt0158565
IRS990/TotalLiabilitiesBOYAmt085586
IRS990/TotalLiabilitiesEOYAmt081058
IRS990/TotalLiabilitiesGrp/BOYAmt085586
IRS990/TotalLiabilitiesGrp/EOYAmt081058
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0187338
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200164
IRS990/TotalProgramServiceRevenueAmt0527218
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0529126
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0704122
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0158565
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0272924
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0281222
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt080926
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt077217
IRS990/USAddress/AddressLine1Txt0PO BOX 381
IRS990/USAddress/CityNm0ST JOSEPH
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056347
IRS990/VotingMembersGoverningBodyCnt0253
IRS990/VotingMembersIndependentCnt0253
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES KERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 328
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410760656
ReturnHeader/Filer/PhoneNum03203638631
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 381
ReturnHeader/Filer/USAddress/CityNm0ST JOSEPH

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$3.71$0.00$3.71$0.23$0.16$0.07
2023Summary only. Only limited summary data is available for this year.$3.68$0.04$3.64$1.39$1.58$0.19
2022Summary only. Only limited summary data is available for this year.$3.83$0.00$3.83$1.96$1.18$0.78
2021Summary only. Only limited summary data is available for this year.$3.40$0.35$3.05$1.41$0.90$0.52
2020Summary only. Only limited summary data is available for this year.$3.09$0.56$2.53$1.36$1.58$0.21
2019Summary only. Only limited summary data is available for this year.$3.28$0.54$2.74$2.16$1.77$0.40
2018Summary only. Only limited summary data is available for this year.$2.93$0.59$2.34$2.03$1.89$0.14
2017Summary only. Only limited summary data is available for this year.$2.84$0.64$2.20$2.27$2.11$0.17
2016Summary only. Only limited summary data is available for this year.$2.81$0.78$2.04$2.53$2.49$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.81$0.81$2.00$7.04$6.91$0.13
2015Summary only. Only limited summary data is available for this year.$2.81$0.81$2.00$7.04$6.91$0.13
2014Summary only. Only limited summary data is available for this year.$2.73$0.86$1.87$7.45$7.22$0.23
2013Summary only. Only limited summary data is available for this year.$2.53$0.88$1.65$6.97$7.18$0.21
2012Summary only. Only limited summary data is available for this year.$2.76$0.90$1.86$6.44$6.31$0.13
2011Summary only. Only limited summary data is available for this year.$2.80$1.07$1.73$6.62$6.71$0.08