Civic Intelligence

American Legion Post #118 Ernest Aselton

990 • Fiscal year 2014 • EIN 41-0761684

Jun 01, 2013 to May 31, 2014 • Filed on Dec 05, 2014

949 Wayzata Blvd55391-1849

(952) 473-7678

Siviq Scores

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

Liabilities / Assets

87th percentile

0.35x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.22x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

38th percentile

-4.2%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

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

Asset Growth

13th percentile

-7.8%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$355,914

Down $30,204 (-7.8%) from 2013

Net Assets

Down

$232,077

Down $23,939 (-9.4%) from 2013

Liabilities

Down

$123,837

Down $6,265 (-4.8%) from 2013

Revenue

$569,048

No earlier filing loaded for comparison.

Expenses

Up

$593,136

Up $10,982 (+1.9%) from 2013

Net Income

-$24,088

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $428,822Liabilities 2011: $168,702Net Assets 2011: $260,1202011Assets 2012: $404,831Liabilities 2012: $151,035Net Assets 2012: $253,7962012Assets 2013: $386,118Liabilities 2013: $130,102Net Assets 2013: $256,0162013Assets 2014: $355,914Liabilities 2014: $123,837Net Assets 2014: $232,0772014Assets 2015: $328,555Liabilities 2015: $86,914Net Assets 2015: $241,6412015Assets 2016: $277,347Liabilities 2016: $54,494Net Assets 2016: $222,8532016Assets 2017: $396,325Liabilities 2017: $154,243Net Assets 2017: $242,0822017Assets 2018: $434,411Liabilities 2018: $140,264Net Assets 2018: $294,1472018Assets 2019: $440,659Liabilities 2019: $112,509Net Assets 2019: $328,1502019Assets 2020: $435,139Liabilities 2020: $139,047Net Assets 2020: $296,0922020Assets 2021: $362,739Liabilities 2021: $146,095Net Assets 2021: $216,6442021Assets 2022: $392,944Liabilities 2022: $40,981Net Assets 2022: $351,9632022Assets 2023: $351,590Liabilities 2023: $38,152Net Assets 2023: $313,4382023Assets 2024: $400,667Liabilities 2024: $58,086Net Assets 2024: $342,5812024Assets 2025: $562,722Liabilities 2025: $56,934Net Assets 2025: $505,7882025

Highlighted filing

2014

Assets$355,914
Liabilities$123,837
Net Assets$232,077

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $580,4792011Expenses 2012: $626,6672012Expenses 2013: $582,1542013Revenue 2014: $569,048Expenses 2014: $593,136Net Income 2014: -$24,0882014Revenue 2015: $616,745Expenses 2015: $607,181Net Income 2015: $9,5642015Revenue 2016: $603,906Expenses 2016: $586,488Net Income 2016: $17,4182016Revenue 2017: $649,113Expenses 2017: $630,515Net Income 2017: $18,5982017Revenue 2018: $649,014Expenses 2018: $596,949Net Income 2018: $52,0652018Revenue 2019: $626,906Expenses 2019: $592,903Net Income 2019: $34,0032019Revenue 2020: $463,278Expenses 2020: $495,336Net Income 2020: -$32,0582020Revenue 2021: $360,841Expenses 2021: $440,289Net Income 2021: -$79,4482021Revenue 2022: $694,262Expenses 2022: $572,363Net Income 2022: $121,8992022Revenue 2023: $701,706Expenses 2023: $759,560Net Income 2023: -$57,8542023Revenue 2024: $1,049,383Expenses 2024: $1,005,560Net Income 2024: $43,8232024Revenue 2025: $411,600Expenses 2025: $283,566Net Income 2025: $128,0342025

Highlighted filing

2014

Revenue$569,048
Expenses$593,136
Net Income-$24,088
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Dec 5, 2014
Return Version
2013v3.1
Gross Receipts
$1,086,014
Mission and Program Overview

Mission

Fraternal organization- provides fellowship among veterans

Fraternal organization - provides fellowship among veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$119,415$133,869▲ $14,454
Savings and Temporary Cash Investments$130,351$102,816▼ $27,535
Cash and Non-Interest-Bearing Accounts$62,684$43,858▼ $18,826
Prepaid Expenses and Deferred Charges$44,189$43,570▼ $619
Inventories for Sale or Use$23,903$27,301▲ $3,398
Intangible Assets$3,170$2,899▼ $271
Accounts Receivable$2,406$1,601▼ $805
Total Assets$386,118$355,914▼ $30,204
Liabilities
Other Liabilities$109,433$93,252▼ $16,181
Accounts Payable and Accrued Expenses$20,669$30,585▲ $9,916
Total Liabilities$130,102$123,837▼ $6,265
Net Assets / Fund Balance
Unrestricted Net Assets$256,016$232,077▼ $23,939
Total Net Assets Fund Balance$256,016$232,077▼ $23,939
Total Liabilities and Net Assets / Fund Balance$386,118$355,914▼ $30,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$133,869$915,299$1,049,168
Compensation and Service Providers

Board Members and Trustees

NameTitle
Denny Evenson2nd Vice COM
Tom PowellAdjutant
Buck DoranCommander
Bill SteinSal 1st Vice
Jim EricksonSal 2nd Vice
Mitch SmithSal Commmand
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$16,356
Investment Income
$506
Other Revenue
$552,186
Change in Net Assets
$-24,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$354,863
Salaries, Compensation, and Employee Benefits$238,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,835--$195,835
All Other Expenses$188,030--$188,030
Other Expenses$31,263--$31,263
Payroll Taxes$22,941--$22,941
Depreciation Depletion$22,160--$22,160
Other Employee Benefits$19,497--$19,497
Fees for Services Accounting$8,818--$8,818
Interest$4,766--$4,766
Total Functional Expenses$593,136$0$0$593,136
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$301,048
Gaming Gross Income$300,288
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
Mortgage Payable$78,895
Accrued Payroll$8,054
Sales Tax Payable$5,774
Gambling Tax Payable$529
990 T Tax-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
41-0761684
Phone
9524737678

Signing Officer

Name
Buck Doran
Title
Post Commander
Phone
9524737678
Signed
2014-12-05
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
5
Employees
24
Volunteers
5

Preparer

Preparer
Gary D Kanne
Phone
6517354488
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers in all areas of operation.

Form 990, Page 2, Part III, Line 4D

Provide fellowship among veterans

Form 990, Part IX, Line 24E

Real estate taxes 29,664 0 0 repairs 20,117 0 0 insurance 18,636 0 0 contract entertainment 14,725 0 0 post - amer legion dues 10,474 0 0 misc 9,060 0 0 credit card charges 8,721 0 0 post - real estate taxes 7,416 0 0 post - advertising 6,048 0 0 workers comp 5,589 0 0 sal - charitable contrib 5,460 0 0 laundry 5,368 0 0 telephone 4,796 0 0 post - misc 4,733 0 0 post - insurance 4,659 0 0 sal - miscellaneous 4,350 0 0 refuse disposal 3,874 0 0 office supplies 3,823 0 0 post - utilities 3,633 0 0 equipment rental 2,538 0 0 licenses 2,537 0 0 advertising 2,075 0 0 dues & fees 1,865 0 0 food waste 1,485 0 0 coupons 1,426 0 0 post - interest expense 1,191 0 0 post - postage 1,115 0 0 sal - dues 920 0 0 sal - advertising 696 0 0 post - supplies 583 0 0 990-t prior year tax 208 0 0 donations 142 0 0 cash over/short 103 0 0

Raw XML Appendix336 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REAL ESTATE TAXES 29,664 0 0 REPAIRS 20,117 0 0 INSURANCE 18,636 0 0 CONTRACT ENTERTAINMENT 14,725 0 0 POST - AMER LEGION DUES 10,474 0 0 MISC 9,060 0 0 CREDIT CARD CHARGES 8,721 0 0 POST - REAL ESTATE TAXES 7,416 0 0 POST - ADVERTISING 6,048 0 0 WORKERS COMP 5,589 0 0 SAL - CHARITABLE CONTRIB 5,460 0 0 LAUNDRY 5,368 0 0 TELEPHONE 4,796 0 0 POST - MISC 4,733 0 0 POST - INSURANCE 4,659 0 0 SAL - MISCELLANEOUS 4,350 0 0 REFUSE DISPOSAL 3,874 0 0 OFFICE SUPPLIES 3,823 0 0 POST - UTILITIES 3,633 0 0 EQUIPMENT RENTAL 2,538 0 0 LICENSES 2,537 0 0 ADVERTISING 2,075 0 0 DUES & FEES 1,865 0 0 FOOD WASTE 1,485 0 0 COUPONS 1,426 0 0 POST - INTEREST EXPENSE 1,191 0 0 POST - POSTAGE 1,115 0 0 SAL - DUES 920 0 0 SAL - ADVERTISING 696 0 0 POST - SUPPLIES 583 0 0 990-T PRIOR YEAR TAX 208 0 0 DONATIONS 142 0 0 CASH OVER/SHORT 103 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0386118
IRS990/TotalAssetsEOYAmt0355914
IRS990/TotalAssetsGrp/BOYAmt0386118
IRS990/TotalAssetsGrp/EOYAmt0355914
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IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0593136
IRS990/TotalFunctionalExpensesGrp/TotalAmt0593136
IRS990/TotalGrossUBIAmt0267341
IRS990/TotalLiabilitiesBOYAmt0130102
IRS990/TotalLiabilitiesEOYAmt0123837
IRS990/TotalLiabilitiesGrp/BOYAmt0130102
IRS990/TotalLiabilitiesGrp/EOYAmt0123837
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0256016
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232077
IRS990/TotalOtherProgSrvcExpenseAmt0593136
IRS990/TotalProgramServiceExpensesAmt0593136
IRS990/TotalProgramServiceRevenueAmt016356
IRS990/TotalRevenueGrp/ExclusionAmt0284845
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016862
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0569048
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0267341
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386118
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0355914
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0256016
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0232077
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BUCK DORAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0POST COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum09524737678
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 118
ReturnHeader/Filer/BusinessName/BusinessNameLine20ERNEST ASELTON
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410761684
ReturnHeader/Filer/PhoneNum09524737678
ReturnHeader/Filer/USAddress/AddressLine10949 WAYZATA BLVD
ReturnHeader/Filer/USAddress/City0WAYZATA
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode0553911849
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223895076
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KANNE CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10683 BIELENBERG DR STE 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WOODBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0551251715
ReturnHeader/PreparerPersonGrp/PhoneNum06517354488
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY D KANNE
ReturnHeader/ReturnTs02014-12-22T11:34:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.56$0.06$0.51$0.41$0.28$0.13
2024Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.34$1.05$1.01$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.35$0.04$0.31$0.70$0.76$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.35$0.69$0.57$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.36$0.15$0.22$0.36$0.44$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.14$0.30$0.46$0.50$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.11$0.33$0.63$0.59$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.14$0.29$0.65$0.60$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.15$0.24$0.65$0.63$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.05$0.22$0.60$0.59$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.09$0.24$0.62$0.61$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.12$0.23$0.57$0.59$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.13$0.26$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.15$0.25$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.17$0.26$0.58