Civic Intelligence

Chester Bird Post 523 American Legion

990 • Fiscal year 2014 • EIN 41-0777594

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 11, 2016

Organization ProfileN/A
200 N Lilac DriveGolden Valley, MN 55422

(763) 377-4252

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.29x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.23x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-8.5%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Asset Growth

28th percentile

-2.9%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-4.3%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$189,947

Down $5,726 (-2.9%) from 2013

Net Assets

Down

$134,184

Down $92 (-0.1%) from 2013

Liabilities

Down

$55,763

Down $5,634 (-9.2%) from 2013

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin16th percentile

Revenue

Down

$247,097

Down $11,219 (-4.3%) from 2013

Expenses

Up

$268,071

Up $9,136 (+3.5%) from 2013

Net Income

Down

-$20,974

Down $20,355 (-3288%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$600K$400K$200K$0Assets 2011: $202,724Liabilities 2011: $17,359Net Assets 2011: $185,3652011Assets 2012: $164,892Liabilities 2012: $18,462Net Assets 2012: $146,4302012Assets 2013: $195,673Liabilities 2013: $61,397Net Assets 2013: $134,2762013Assets 2014: $189,947Liabilities 2014: $55,763Net Assets 2014: $134,1842014Assets 2015: $226,053Liabilities 2015: $39,488Net Assets 2015: $186,5652015Assets 2016: $193,464Liabilities 2016: $54,724Net Assets 2016: $138,7402016Assets 2017: $234,090Liabilities 2017: $68,335Net Assets 2017: $165,7552017Assets 2018: $189,214Liabilities 2018: $64,659Net Assets 2018: $124,5552018Assets 2019: $216,081Liabilities 2019: $60,640Net Assets 2019: $155,4412019Assets 2020: $247,745Liabilities 2020: $189,943Net Assets 2020: $57,8022020Assets 2021: $534,472Liabilities 2021: $277,096Net Assets 2021: $257,3762021Assets 2022: $490,990Liabilities 2022: $52,018Net Assets 2022: $438,9722022Assets 2024: $532,433Liabilities 2024: $64,409Net Assets 2024: $468,0242024

Highlighted filing

2014

Assets$189,947
Liabilities$55,763
Net Assets$134,184
Open 2014 Filing

Operations Trend

Revenue Growth24th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $459,600Expenses 2011: $493,313Net Income 2011: -$33,7132011Revenue 2012: $462,413Expenses 2012: $501,348Net Income 2012: -$38,9352012Revenue 2013: $258,316Expenses 2013: $258,935Net Income 2013: -$6192013Revenue 2014: $247,097Expenses 2014: $268,071Net Income 2014: -$20,9742014Revenue 2015: $317,139Expenses 2015: $332,494Net Income 2015: -$15,3552015Revenue 2016: $166,049Expenses 2016: $281,610Net Income 2016: -$115,5612016Revenue 2017: $336,707Expenses 2017: $333,305Net Income 2017: $3,4022017Revenue 2018: $484,321Expenses 2018: $525,521Net Income 2018: -$41,2002018Revenue 2019: $572,397Expenses 2019: $541,511Net Income 2019: $30,8862019Revenue 2020: $184,205Expenses 2020: $281,844Net Income 2020: -$97,6392020Revenue 2021: $527,209Expenses 2021: $288,516Net Income 2021: $238,6932021Revenue 2022: $470,747Expenses 2022: $289,151Net Income 2022: $181,5962022Revenue 2024: $94,994Expenses 2024: $224,080Net Income 2024: -$129,0862024

Highlighted filing

2014

Revenue$247,097
Expenses$268,071
Net Income-$20,974
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 11, 2016
Return Version
2014v6.0
Gross Receipts
$2,611,696
Mission and Program Overview

Mission

Organized for fraternal, patriotic, social, moral educational and charitable purposes, and to further the purpose of the american legion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$98,887$104,436▲ $5,549
Land, Buildings, and Equipment, Net$60,149$48,428▼ $11,721
Inventories for Sale or Use$13,194$20,325▲ $7,131
Savings and Temporary Cash Investments$16,782$16,758▼ $24
Accounts Receivable$6,661--
Total Assets$195,673$189,947▼ $5,726
Liabilities
Unsecured Notes Loans Payable$46,690$35,500▼ $11,190
Accounts Payable and Accrued Expenses$14,707$18,200▲ $3,493
Other Liabilities-$2,063-
Total Liabilities$61,397$55,763▼ $5,634
Net Assets / Fund Balance
Unrestricted Net Assets$134,276$134,184▼ $92
Total Net Assets Fund Balance$134,276$134,184▼ $92
Total Liabilities and Net Assets / Fund Balance$195,673$189,947▼ $5,726

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$48,428$408,668$457,096
Equipment-$163,437$163,437
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Robert HansenPresident
Tom MartinCommander
Doris RindahlSecretary/tr
Michael HrdlickaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,236
Program Service Revenue
$33,615
Investment Income
$6
Other Revenue
$211,240
All Other Contributions
$2,236
Change in Net Assets
$-20,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,639
Salaries, Compensation, and Employee Benefits$75,432
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$69,147--$69,147
Other Salaries and Wages$53,833--$53,833
Payroll Taxes$21,599--$21,599
Other Expenses$14,813--$14,813
Office Expenses$12,162--$12,162
Depreciation Depletion$11,721--$11,721
Fees for Services Other$7,821--$7,821
Advertising$6,280--$6,280
Fees for Services Accounting-$3,739-$3,739
Fees for Services Legal-$2,285-$2,285
Interest$2,043--$2,043
Total Functional Expenses$262,047$6,024$0$268,071
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$2,019,895
Gaming Gross Income$2,012,296
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
Other Liabilities$2,063
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 6

“The organization has members whose eligibility is based on the national constitution of the american legion.”

Form 990, Page 6, Part VI, Line 7A

“Officers of the corporation are elected by the membership of organization.”

Form 990, Page 6, Part VI, Line 7B

“The organization will present various issues to the general membership for approval which relate to general operational activities and policies.”

Form 990, Page 6, Part VI, Line 11B

“The organization's 990 tax return is available for members and/or general public to review upon request to the finance officer.”

Form 990, Page 6, Part VI, Line 19

“Requests to review the organization's form 990 are directed to the finance officer.”

Filing and Contact Details

Filer

Filer Name
Chester Bird Post 523
EIN
41-0777594
Phone
7633774252
Address
200 N LILAC DRIVE, GOLDEN VALLEY, MN 55422

Signing Officer

Name
Tom Martin
Title
Commander
Phone
7633774252
Signed
2016-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Martin
Formed
1945
Legal Domicile
Mn
Voting Board Members
350
Independent Board Members
350
Employees
25

Preparer

Firm
Quist and Company Pc
Address
3459 WASHINGTON DR STE 204, EAGAN, MN 55122
Preparer
Allan G Quist CPA
Phone
6516888604
Supplemental Narrative

Additional Explanations

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

“To promote patriotism and recognition of the military service of members in our community.”

Form 990, Part IX, Line 24E

“Legion program expenses 10,237 0 0 real estate taxes 10,000 0 0 merchant fees 9,450 0 0 dinner event expense 9,237 0 0 telephone 8,267 0 0 ff breakfast exp 5,031 0 0 sons of legion events exp 3,339 0 0 miscellaneous 2,957 0 0 security 1,999 0 0 license 1,436 0 0 thankgiving dinner exp 1,268 0 0 auto mileage reimb 1,148 0 0 sales/use tax paid 1,092 0 0 misc expense 637 0 0 nsf checks 535 0 0 sol office & misc exp 437 0 0 equipment rental 427 0 0 recycle fund expense 425 0 0 atm lease expense 402 0 0 sol donations to indiv 398 0 0 car show expense 300 0 0 bank fees 125 0 0”

Form 990, Part XI, Line 9

“Py fixed assets reconciliaiton 20,882 py cash reconciliaiton adj 0”

Raw XML Appendix369 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014707
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt018200
IRS990/AccountsReceivableGrp/BOYAmt06661
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ORGANIZED FOR FRATERNAL, PATRIOTIC, SOCIAL, MORAL EDUCATIONAL AND CHARITABLE PURPOSES, AND TO FURTHER THE PURPOSE OF THE AMERICAN LEGION.
IRS990/AdvertisingGrp/ProgramServicesAmt06280
IRS990/AdvertisingGrp/TotalAmt06280
IRS990/AllOtherContributionsAmt02236
IRS990/AllOtherExpensesGrp/ProgramServicesAmt069147
IRS990/AllOtherExpensesGrp/TotalAmt069147
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TOM MARTIN
IRS990/BooksInCareOfDetail/PhoneNum07633774252
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 NORTH LILAC DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0GOLDEN VALLEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055422
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt098887
IRS990/CashNonInterestBearingGrp/EOYAmt0104436
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0344704
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02236
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06
IRS990/CYOtherExpensesAmt0192639
IRS990/CYOtherRevenueAmt0211240
IRS990/CYProgramServiceRevenueAmt033615
IRS990/CYRevenuesLessExpensesAmt0-20974
IRS990/CYSalariesCompEmpBnftPaidAmt075432
IRS990/CYTotalExpensesAmt0268071
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0247097
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt011721
IRS990/DepreciationDepletionGrp/TotalAmt011721
IRS990/Desc0TO PROMOTE PATRIOTISM AND RECOGNITION OF THE MILITARY SERVICE OF MEMBERS IN OUR COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt025
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt031309
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03739
IRS990/FeesForServicesAccountingGrp/TotalAmt03739
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02285
IRS990/FeesForServicesLegalGrp/TotalAmt02285
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07821
IRS990/FeesForServicesOtherGrp/TotalAmt07821
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT HANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL HRDLICKA
IRS990/Form990PartVIISectionAGrp/PersonNm2DORIS RINDAHL
IRS990/Form990PartVIISectionAGrp/PersonNm3TOM MARTIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01945
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt02019895
IRS990/GamingGrossIncomeAmt02012296
IRS990/GoverningBodyVotingMembersCnt0350
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02611696
IRS990/GrossSalesOfInventoryAmt0558314
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0350
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt02043
IRS990/InterestGrp/TotalAmt02043
IRS990/InventoriesForSaleOrUseGrp/BOYAmt013194
IRS990/InventoriesForSaleOrUseGrp/EOYAmt020325
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt06
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0572105
IRS990/LandBldgEquipBasisNetGrp/BOYAmt060149
IRS990/LandBldgEquipBasisNetGrp/EOYAmt048428
IRS990/LandBldgEquipCostOrOtherBssAmt0620533
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ORGANIZED FOR FRATERNAL, PATRIOTIC, SOCIAL, MORAL EDUCATIONAL AND CHARITABLE PURPOSES, AND TO FURTHER THE PURPOSE OF THE AMERICAN LEGION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0134276
IRS990/NetAssetsOrFundBalancesEOYAmt0134184
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-7599
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0-7599
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0213610
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0213610
IRS990/NetUnrelatedBusTxblIncmAmt0-6024
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt012162
IRS990/OfficeExpensesGrp/TotalAmt012162
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt020882
IRS990/OtherExpensesGrp/Desc0BUILDING MAINT/REPAIR
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2CLEANING AND MAINT
IRS990/OtherExpensesGrp/Desc3INSURANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt030763
IRS990/OtherExpensesGrp/ProgramServicesAmt116550
IRS990/OtherExpensesGrp/ProgramServicesAmt215315
IRS990/OtherExpensesGrp/ProgramServicesAmt314813
IRS990/OtherExpensesGrp/TotalAmt030763
IRS990/OtherExpensesGrp/TotalAmt116550
IRS990/OtherExpensesGrp/TotalAmt215315
IRS990/OtherExpensesGrp/TotalAmt314813
IRS990/OtherLiabilitiesGrp/EOYAmt02063
IRS990/OtherRevenueMiscGrp/Desc0ATM INCOME MEMBERSHIP PORTION
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02753
IRS990/OtherRevenueMiscGrp/ExclusionAmt12476
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02753
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12476
IRS990/OtherRevenueTotalAmt05229
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053833
IRS990/OtherSalariesAndWagesGrp/TotalAmt053833
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt021599
IRS990/PayrollTaxesGrp/TotalAmt021599
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TOM MARTIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DINNER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2CAR SHOW FEES
IRS990/ProgramServiceRevenueGrp/Desc3FAMILY FINANCE BREAKFAST
IRS990/ProgramServiceRevenueGrp/Desc4THANKSGIVING DINNER
IRS990/ProgramServiceRevenueGrp/ExclusionAmt09314
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010377
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16231
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26086
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36086
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41173
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROMOTE PATRIOTISM AND RECOGNITION OF THE MILITARY SERVICE OF MEMBERS IN OUR COMMUNITY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0230738
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0451
IRS990/PYInvestmentIncomeAmt013
IRS990/PYOtherExpensesAmt0196163
IRS990/PYOtherRevenueAmt0219706
IRS990/PYProgramServiceRevenueAmt038146
IRS990/PYRevenuesLessExpensesAmt0-619
IRS990/PYSalariesCompEmpBnftPaidAmt062772
IRS990/PYTotalExpensesAmt0258935
IRS990/PYTotalRevenueAmt0258316
IRS990/ReconcilationRevenueExpnssAmt0-20974
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016782
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016758
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt048428
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0408668
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0457096
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0163437
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0163437
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02063
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048428
IRS990ScheduleD/TotalLiabilityAmt02063
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt082426
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0177979
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt028280
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01458904
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01665163
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02019895
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0210544
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt042420
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01759332
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02012296
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-7599
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0354732
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0354732
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0CHRIS REID
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine2Txt0STARTED IN 2015
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0CHRIS REID
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0200 LILAC NORTH DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GOLDEN VALLEY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055422
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 82,426
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE PATRIOTISM AND RECOGNITION OF THE MILITARY SERVICE OF MEMBERS IN OUR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHOSE ELIGIBILITY IS BASED ON THE NATIONAL CONSTITUTION OF THE AMERICAN LEGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS OF THE CORPORATION ARE ELECTED BY THE MEMBERSHIP OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL PRESENT VARIOUS ISSUES TO THE GENERAL MEMBERSHIP FOR APPROVAL WHICH RELATE TO GENERAL OPERATIONAL ACTIVITIES AND POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S 990 TAX RETURN IS AVAILABLE FOR MEMBERS AND/OR GENERAL PUBLIC TO REVIEW UPON REQUEST TO THE FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REQUESTS TO REVIEW THE ORGANIZATION'S FORM 990 ARE DIRECTED TO THE FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LEGION PROGRAM EXPENSES 10,237 0 0 REAL ESTATE TAXES 10,000 0 0 MERCHANT FEES 9,450 0 0 DINNER EVENT EXPENSE 9,237 0 0 TELEPHONE 8,267 0 0 FF BREAKFAST EXP 5,031 0 0 SONS OF LEGION EVENTS EXP 3,339 0 0 MISCELLANEOUS 2,957 0 0 SECURITY 1,999 0 0 LICENSE 1,436 0 0 THANKGIVING DINNER EXP 1,268 0 0 AUTO MILEAGE REIMB 1,148 0 0 SALES/USE TAX PAID 1,092 0 0 MISC EXPENSE 637 0 0 NSF CHECKS 535 0 0 SOL OFFICE & MISC EXP 437 0 0 EQUIPMENT RENTAL 427 0 0 RECYCLE FUND EXPENSE 425 0 0 ATM LEASE EXPENSE 402 0 0 SOL DONATIONS TO INDIV 398 0 0 CAR SHOW EXPENSE 300 0 0 BANK FEES 125 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PY FIXED ASSETS RECONCILIAITON 20,882 PY CASH RECONCILIAITON ADJ 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0195673
IRS990/TotalAssetsEOYAmt0189947
IRS990/TotalAssetsGrp/BOYAmt0195673
IRS990/TotalAssetsGrp/EOYAmt0189947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02236
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0262047
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268071
IRS990/TotalGrossUBIAmt0206017
IRS990/TotalLiabilitiesBOYAmt061397
IRS990/TotalLiabilitiesEOYAmt055763
IRS990/TotalLiabilitiesGrp/BOYAmt061397
IRS990/TotalLiabilitiesGrp/EOYAmt055763
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134276
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0134184
IRS990/TotalOtherProgSrvcExpenseAmt0230738
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0434
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0434
IRS990/TotalProgramServiceExpensesAmt0262047
IRS990/TotalProgramServiceRevenueAmt033615
IRS990/TotalRevenueGrp/ExclusionAmt014543
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0247097
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0206017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0195673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189947
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0134276
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0134184
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt046690
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt035500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 NORTH LILAC DRIVE
IRS990/USAddress/CityNm0GOLDEN VALLEY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055422
IRS990/VotingMembersGoverningBodyCnt0350
IRS990/VotingMembersIndependentCnt0350
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07633774252
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHESTER BIRD POST 523
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0410777594
ReturnHeader/Filer/PhoneNum07633774252
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 N LILAC DRIVE
ReturnHeader/Filer/USAddress/CityNm0GOLDEN VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055422
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271123843
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUIST AND COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03459 WASHINGTON DR STE 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055122
ReturnHeader/PreparerPersonGrp/PhoneNum06516888604
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALLAN G QUIST CPA
ReturnHeader/ReturnTs02016-04-27T17:53:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$189,947
Liabilities
$55,763
Net assets
$134,184
Revenue
$247,097
Expenses
$268,071
Net income
-$20,974
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$0.64$4.68$0.95$2.24$1.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.52$4.39$4.71$2.89$1.82
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$2.77$2.57$5.27$2.89$2.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$1.90$0.58$1.84$2.82$0.98
2019Summary only. Only limited summary data is available for this year.$2.16$0.61$1.55$5.72$5.42$0.31
2018Summary only. Only limited summary data is available for this year.$1.89$0.65$1.25$4.84$5.26$0.41
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.68$1.66$3.37$3.33$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.93$0.55$1.39$1.66$2.82$1.16
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.39$1.87$3.17$3.32$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.90$0.56$1.34$2.47$2.68$0.21
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.96$0.61$1.34$2.58$2.59$0.01
2012Summary only. Only limited summary data is available for this year.$1.65$0.18$1.46$4.62$5.01$0.39
2011Summary only. Only limited summary data is available for this year.$2.03$0.17$1.85$4.60$4.93$0.34