Civic Intelligence

Chester Bird Post 523 American Legion

990 • Fiscal year 2024 • EIN 41-0777594

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 11, 2025

Organization ProfileN/A
8900 Golden Valley RoadGolden Valley, MN 55422

(763) 377-4252

Siviq Scores

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

Liabilities / Assets

47th percentile

0.12x

Higher debt load relative to assets than 47% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.68x

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

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-136%

Higher net margin than 1% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$32,340

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 34.0% of source-year revenue.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-15%

Faster asset growth than 4% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-74%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

$532,433

No earlier filing loaded for comparison.

Net Assets

$468,024

No earlier filing loaded for comparison.

Liabilities

$64,409

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin1st percentile

Revenue

$94,994

No earlier filing loaded for comparison.

Expenses

$224,080

No earlier filing loaded for comparison.

Net Income

-$129,086

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2024

Assets$532,433
Liabilities$64,409
Net Assets$468,024
Open 2024 Filing

Operations Trend

Revenue Growth1st 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

2024

Revenue$94,994
Expenses$224,080
Net Income-$129,086
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$4,509,550
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$416,524$332,142▼ $84,382
Land, Buildings, and Equipment, Net$186,640$174,829▼ $11,811
Inventories for Sale or Use$23,046$25,462▲ $2,416
Total Assets$626,210$532,433▼ $93,777
Liabilities
Unsecured Notes Loans Payable$22,735$41,000▲ $18,265
Accounts Payable and Accrued Expenses$6,365$23,409▲ $17,044
Total Liabilities$29,100$64,409▲ $35,309
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$597,110$468,024▼ $129,086
Total Net Assets Fund Balance$597,110$468,024▼ $129,086
Total Liabilities and Net Assets / Fund Balance$626,210$532,433▼ $93,777

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$72,717$474,050$546,767
Other Land Buildings$102,112$192,384$294,496
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert BorkovecGambling Manager/1st ViceFT$32,340$32,340

Board Members and Trustees

NameTitle
Tom MartinAdjutant
Robert HansenChaplain
Craig HartmanCommander
Ruth ClasemanFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,939
Program Service Revenue
$0
Investment Income
$542
Other Revenue
$84,513
All Other Contributions
$5,761
Change in Net Assets
$-129,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,080
Grants and Similar Amounts Paid$13,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$50,886
Occupancy---$42,138
Insurance---$25,137
Grants to Domestic Orgs---$12,000
Depreciation Depletion---$11,811
Fees for Services Legal---$9,000
Fees for Services Accounting---$7,529
Advertising---$6,155
Other Expenses---$4,137
All Other Expenses---$3,866
Conferences and Meetings---$1,736
Grants to Domestic Individuals---$1,000
Interest---$111
Total Functional Expenses$0$0$0$224,080
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,815,338
Gaming Direct Expenses$3,778,620
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
8900 GOLDEN VALLEY ROAD, GOLDEN VALLEY, MN 55422

Signing Officer

Name
Craig Hartman
Title
Commander
Phone
7633774252
Signed
2025-11-11
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
66
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

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from income taxes under internal revenue code section 501(c)(3) and applicable minnesota statutes. The organization accounts for uncertainty in income taxes recognized in the financial statements annually assessing its exposure for uncertain tax positions. If required, the organization would accrue income taxes plus a related interest and penalty as a liability. For the years presented the organization has recorded no liability for uncertain tax positions. Tax years ending after december 31, 2021 remain open and subject to examination for both federal and state returns.”

Raw XML Appendix359 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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IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0TOM 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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0626210
IRS990/TotalAssetsEOYAmt0532433
IRS990/TotalAssetsGrp/BOYAmt0626210
IRS990/TotalAssetsGrp/EOYAmt0532433
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09939
IRS990/TotalEmployeeCnt066
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224080
IRS990/TotalGrossUBIAmt0-111119
IRS990/TotalLiabilitiesBOYAmt029100
IRS990/TotalLiabilitiesEOYAmt064409
IRS990/TotalLiabilitiesGrp/BOYAmt029100
IRS990/TotalLiabilitiesGrp/EOYAmt064409
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0597110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0468024
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0224080
IRS990/TotalReportableCompFromOrgAmt032340
IRS990/TotalRevenueGrp/ExclusionAmt075690
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120484
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094994
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-111119
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0626210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0532433
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt022735
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt041000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08900 GOLDEN VALLEY ROAD
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/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHESTER BIRD POST 523 AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0410777594
ReturnHeader/Filer/PhoneNum07633774252
ReturnHeader/Filer/USAddress/AddressLine1Txt08900 GOLDEN VALLEY ROAD
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/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS LEWIS CPA
ReturnHeader/ReturnTs02025-11-12T15:17:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$532,433
Liabilities
$64,409
Net assets
$468,024
Revenue
$94,994
Expenses
$224,080
Net income
-$129,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)7 • $1M-$5M nonprofits