Civic Intelligence

Chester Bird Post 523 American Legion

990 • Fiscal year 2023 • EIN 41-0777594

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 14, 2025

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

(763) 377-4252

Siviq Scores

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

Liabilities / Assets

35th percentile

0.05x

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.08x

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

93rd percentile

43%

Higher net margin than 93% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

92nd percentile

28%

Faster asset growth than 92% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-22%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$626,210

Up $135,220 (+28%) from 2022

Net Assets

Up

$597,110

Up $158,138 (+36%) from 2022

Liabilities

Down

$29,100

Down $22,918 (-44%) from 2022

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin93rd percentile

Revenue

Down

$368,116

Down $102,631 (-22%) from 2022

Expenses

Down

$208,084

Down $81,067 (-28%) from 2022

Net Income

Down

$160,032

Down $21,564 (-12%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$800K$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 2023: $626,210Liabilities 2023: $29,100Net Assets 2023: $597,1102023Assets 2024: $532,433Liabilities 2024: $64,409Net Assets 2024: $468,0242024

Highlighted filing

2023

Assets$626,210
Liabilities$29,100
Net Assets$597,110
Open 2023 Filing

Operations Trend

Revenue Growth6th 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 2023: $368,116Expenses 2023: $208,084Net Income 2023: $160,0322023Revenue 2024: $94,994Expenses 2024: $224,080Net Income 2024: -$129,0862024

Highlighted filing

2023

Revenue$368,116
Expenses$208,084
Net Income$160,032
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 14, 2025
Return Version
2023v6.0
Gross Receipts
$4,565,184
Mission and Program Overview

Mission

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

Organizaed for fraternal, patriotic, social, moral education and charitable purposes, and to further the program of american legion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$252,925$416,524▲ $163,599
Land, Buildings, and Equipment, Net$210,122$186,640▼ $23,482
Inventories for Sale or Use$16,593$23,046▲ $6,453
Accounts Receivable$11,350--
Total Assets$490,990$626,210▲ $135,220
Liabilities
Unsecured Notes Loans Payable$46,233$22,735▼ $23,498
Accounts Payable and Accrued Expenses$5,785$6,365▲ $580
Total Liabilities$52,018$29,100▼ $22,918
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$438,972$597,110▲ $158,138
Total Net Assets Fund Balance$438,972$597,110▲ $158,138
Total Liabilities and Net Assets / Fund Balance$490,990$626,210▲ $135,220

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$185,835$485,122$670,957
Equipment$805$169,501$170,306
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Tom MartinAdjutant
Craig HartmanCommander
Ruth ClasemanFinance Officer
Larry SchnackMember at Large
Robert HansenMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$7,439
Program Service Revenue
$0
Investment Income
$2,352
Other Revenue
$358,325
All Other Contributions
$2,559
Change in Net Assets
$160,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,892
Grants and Similar Amounts Paid$9,192
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$43,417
Occupancy---$39,465
Insurance---$28,733
Depreciation Depletion---$23,482
Fees for Services Accounting---$11,603
Grants to Domestic Orgs---$9,042
Advertising---$5,344
All Other Expenses---$3,102
Interest---$3,027
Conferences and Meetings---$2,670
Other Expenses---$2,615
Grants to Domestic Individuals---$150
Total Functional Expenses$0$0$0$208,084
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,632,288
Gaming Direct Expenses$3,592,014
Fundraising Gross Income$963
Fundraising Direct Expenses$0
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
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

“Classes of members or stockholders - the organization has members whose eligibility is based on the national constitution of the american legion.”

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

“Election of members and their rights - officers of the corporation are elected by the mbership of the organization.”

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

“Decisions subject to approval of memebers - the organization will present various issues too the general membership for approval whic relate to general operational activties and policies.”

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

“Organization's process to review form 990 - the organization's 990 tax return is available for members and/or general pblic to review upon request to the finance officer.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation - 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 American Legion
EIN
41-0777594
Phone
7633774252
Address
200 N LILAC DR, GOLDEN VALLEY, MN 55422

Signing Officer

Name
Craig Hartman
Title
Commander
Phone
7633774252
Signed
2025-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Hartman
Formed
1945
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
36
Volunteers
28

Preparer

Firm
Lewis & Mount LLC
Address
5151 EDINA INDUSTRIAL BLVD STE 250, EDINA, MN 55439
Preparer
Chris Lewis CPA
Phone
9528546262
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The organization uses a state mandated form of accounting for its gambling operations. The financial statements for the gambling operations are audited by public accountants. The general fund uses the accrual basis of accounting.”

Raw XML Appendix370 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2ADJUTANT
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IRS990ScheduleG/GamingManagerCompensationAmt031798
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0LIAM MARTIN
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0200 N LILAC DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GOLDEN VALLEY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055422
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OR STOCKHOLDERS - THE ORGANIZATION HAS MEMBERS WHOSE ELIGIBILITY IS BASED ON THE NATIONAL CONSTITUTION OF THE AMERICAN LEGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHTS - OFFICERS OF THE CORPORATION ARE ELECTED BY THE MBERSHIP OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL OF MEMEBERS - THE ORGANIZATION WILL PRESENT VARIOUS ISSUES TOO THE GENERAL MEMBERSHIP FOR APPROVAL WHIC RELATE TO GENERAL OPERATIONAL ACTIVTIES AND POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE ORGANIZATION'S 990 TAX RETURN IS AVAILABLE FOR MEMBERS AND/OR GENERAL PBLIC TO REVIEW UPON REQUEST TO THE FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - REQUESTS TO REVIEW THE ORGANIZATION;S FORM 990 ARE DIRECTED TO THE FINANCE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES A STATE MANDATED FORM OF ACCOUNTING FOR ITS GAMBLING OPERATIONS. THE FINANCIAL STATEMENTS FOR THE GAMBLING OPERATIONS ARE AUDITED BY PUBLIC ACCOUNTANTS. THE GENERAL FUND USES THE ACCRUAL BASIS OF ACCOUNTING.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0490990
IRS990/TotalAssetsEOYAmt0626210
IRS990/TotalAssetsGrp/BOYAmt0490990
IRS990/TotalAssetsGrp/EOYAmt0626210
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07439
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/TotalAmt0208084
IRS990/TotalGrossUBIAmt0-13455
IRS990/TotalLiabilitiesBOYAmt052018
IRS990/TotalLiabilitiesEOYAmt029100
IRS990/TotalLiabilitiesGrp/BOYAmt052018
IRS990/TotalLiabilitiesGrp/EOYAmt029100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0438972
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0597110
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0208084
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt061844
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0312288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0368116
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-13455
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0490990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0626210
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt046233
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt022735
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 N LILAC DR
IRS990/USAddress/CityNm0GOLDEN VALLEY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055422
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG HARTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07633774252
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHESTER BIRD POST 523 AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0410777594
ReturnHeader/Filer/PhoneNum07633774252
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 N LILAC DR
ReturnHeader/Filer/USAddress/CityNm0GOLDEN VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055422
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851379064
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS & MOUNT LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05151 EDINA INDUSTRIAL BLVD STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055439
ReturnHeader/PreparerPersonGrp/PhoneNum09528546262
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS LEWIS CPA
ReturnHeader/ReturnTs02025-03-16T13:09:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$626,210
Liabilities
$29,100
Net assets
$597,110
Revenue
$368,116
Expenses
$208,084
Net income
$160,032
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
2023Detailed filing. Detailed filing data is available for this year.$6.26$0.29$5.97$3.68$2.08$1.60
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)7 • $1M-$5M nonprofits