Civic Intelligence

American Legion - Post 617

990 • Fiscal year 2019 • EIN 41-0834629

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 18, 2019

100 N 3rd St - PO Box 96Eagle Lake, MN 56024

(507) 257-3130

Siviq Scores

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

Liabilities / Assets

98th percentile

0.83x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

0.79x

Higher debt load relative to revenue than 92% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Net Margin

80th percentile

21%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

85th percentile

$7,200

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Asset Growth

88th percentile

17%

Faster asset growth than 88% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

8.7%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$140,545

Up $20,736 (+17%) from 2018

Net Assets

Up

$23,544

Up $30,448 (+441%) from 2018

Liabilities

Down

$117,001

Down $9,712 (-7.7%) from 2018

Revenue

Up

$148,274

Up $11,858 (+8.7%) from 2018

Expenses

Down

$117,826

Down $2,830 (-2.3%) from 2018

Net Income

Up

$30,448

Up $14,688 (+93%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $69,892Liabilities 2011: $125,596Net Assets 2011: -$55,7042011Assets 2012: $66,554Liabilities 2012: $131,481Net Assets 2012: -$64,9272012Assets 2013: $70,085Liabilities 2013: $133,133Net Assets 2013: -$63,0482013Assets 2014: $69,320Liabilities 2014: $137,399Net Assets 2014: -$68,0792014Assets 2015: $62,457Liabilities 2015: $134,077Net Assets 2015: -$71,6202015Assets 2016: $77,356Liabilities 2016: $125,031Net Assets 2016: -$47,6752016Assets 2017: $94,331Liabilities 2017: $116,995Net Assets 2017: -$22,6642017Assets 2018: $119,809Liabilities 2018: $126,713Net Assets 2018: -$6,9042018Assets 2019: $140,545Liabilities 2019: $117,001Net Assets 2019: $23,5442019Assets 2020: $143,247Liabilities 2020: $112,932Net Assets 2020: $30,3152020Assets 2021: $196,355Liabilities 2021: $127,665Net Assets 2021: $68,6902021Assets 2022: $268,991Liabilities 2022: $95,025Net Assets 2022: $173,9662022Assets 2023: $321,414Liabilities 2023: $84,447Net Assets 2023: $236,9672023Assets 2024: $243,920Liabilities 2024: $87,717Net Assets 2024: $156,2032024Assets 2025: $256,011Liabilities 2025: $79,015Net Assets 2025: $176,9962025

Highlighted filing

2019

Assets$140,545
Liabilities$117,001
Net Assets$23,544

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $4,6452011Expenses 2012: $4,1122012Expenses 2013: $4,0552013Revenue 2014: -$1,632Expenses 2014: $3,399Net Income 2014: -$5,0312014Revenue 2015: $1,636Expenses 2015: $5,177Net Income 2015: -$3,5412015Revenue 2016: $27,428Expenses 2016: $3,483Net Income 2016: $23,9452016Revenue 2017: $29,411Expenses 2017: $4,400Net Income 2017: $25,0112017Revenue 2018: $136,416Expenses 2018: $120,656Net Income 2018: $15,7602018Revenue 2019: $148,274Expenses 2019: $117,826Net Income 2019: $30,4482019Revenue 2020: $111,178Expenses 2020: $104,407Net Income 2020: $6,7712020Revenue 2021: $98,511Expenses 2021: $60,136Net Income 2021: $38,3752021Revenue 2022: $211,958Expenses 2022: $112,062Net Income 2022: $99,8962022Revenue 2023: $191,472Expenses 2023: $128,471Net Income 2023: $63,0012023Revenue 2024: $54,717Expenses 2024: $135,481Net Income 2024: -$80,7642024Revenue 2025: $157,804Expenses 2025: $137,011Net Income 2025: $20,7932025

Highlighted filing

2019

Revenue$148,274
Expenses$117,826
Net Income$30,448
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 18, 2019
Return Version
2018v3.1
Gross Receipts
$911,682
Mission and Program Overview

Mission

Providing a fraternal organization for veterans of military service

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$43,082$64,540▲ $21,458
Land, Buildings, and Equipment, Net$58,435$55,409▼ $3,026
Inventories for Sale or Use$11,981$13,565▲ $1,584
Savings and Temporary Cash Investments$5,546$6,364▲ $818
Prepaid Expenses and Deferred Charges$765$667▼ $98
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-
Total Assets$119,809$140,545▲ $20,736
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$123,465$113,992▼ $9,473
Accounts Payable and Accrued Expenses$3,248$3,009▼ $239
Total Liabilities$126,713$117,001▼ $9,712
Net Assets / Fund Balance
Permanently Rstr Net Assets$36,382$55,663▲ $19,281
Unrestricted Net Assets$-43,286$-32,119▲ $11,167
Total Net Assets Fund Balance$-6,904$23,544▲ $30,448
Total Liabilities and Net Assets / Fund Balance$119,809$140,545▲ $20,736

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,193$248,507$256,700
Equipment$35,216$110,171$145,387
Land$12,000-$12,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kevin McquireBoard/gmblg Mgr$7,200$7,200

Board Members and Trustees

NameTitle
Chris ArceBoard Member
Chuck Bornboard member
Curwin SwansonBoard Member
Orin JohnsonBoard Member
Wes ChildeBoard Member
James RauschCommander
Jerry TerrellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,832
Investment Income
$7
Other Revenue
$144,435
Change in Net Assets
$30,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,636
Salaries, Compensation, and Employee Benefits$57,190
Total Fundraising Expense$45,718
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$31,771-$21,181$52,952
Insurance$7,959-$5,306$13,265
Occupancy$3,690-$2,460$6,150
Interest$2,687-$1,792$4,479
Payroll Taxes$2,543-$1,695$4,238
Fees for Services Accounting$2,210-$1,474$3,684
Other Expenses$2,320$3,173$1,547$3,173
Depreciation Depletion$1,816-$1,210$3,026
All Other Expenses$1,156$366$772$2,294
Advertising$743-$496$1,239
Fees for Services Other$561-$375$936
Office Expenses$242-$162$404
Total Functional Expenses$68,569$3,539$45,718$117,826
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$704,925
Gaming Direct Expenses$685,646
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

All members are veterans of the us military

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

All members are eligible to vote in elections of board members

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All decisions of the board of directors are subject to approval at general membership meetings

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

The organization keeps all records and provides them for review upon request if needed and at any time.

Filing and Contact Details

Filer

Filer Name
American Legion - Post 617
EIN
41-0834629
Phone
5072573130
Address
100 N 3RD ST - PO BOX 96, EAGLE LAKE, MN 56024

Signing Officer

Name
James Rausch
Title
Commander
Signed
2019-07-18
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
20

Preparer

Firm
Andring Collins Norman CPAs
Address
1628 S Riverfront Dr, Mankato, MN 56001
Preparer
Bruce R Hendrycks CPA
Phone
5073885858
Raw XML AppendixShowing 400 of 452 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/OtherExpensesGrp/ProgramServicesAmt07626
IRS990/OtherExpensesGrp/ProgramServicesAmt13245
IRS990/OtherExpensesGrp/ProgramServicesAmt22320
IRS990/OtherExpensesGrp/TotalAmt012710
IRS990/OtherExpensesGrp/TotalAmt15409
IRS990/OtherExpensesGrp/TotalAmt23867
IRS990/OtherExpensesGrp/TotalAmt33173
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021181
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt031771
IRS990/OtherSalariesAndWagesGrp/TotalAmt052952
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01695
IRS990/PayrollTaxesGrp/ProgramServicesAmt02543
IRS990/PayrollTaxesGrp/TotalAmt04238
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt036382
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt055663
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0765
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0667
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03832
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03832
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt060916
IRS990/PYOtherRevenueAmt0131836
IRS990/PYProgramServiceRevenueAmt04571
IRS990/PYRevenuesLessExpensesAmt015760
IRS990/PYSalariesCompEmpBnftPaidAmt059740
IRS990/PYTotalExpensesAmt0120656
IRS990/PYTotalRevenueAmt0136416
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt030448
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07693
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt090494
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05546
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06364
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08193
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0248507
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0256700
IRS990ScheduleD/EquipmentGrp/BookValueAmt035216
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0110171
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145387
IRS990ScheduleD/LandGrp/BookValueAmt012000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt055409
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt055979
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0586304
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0586304
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0685646
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0704925
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0704925
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt019279
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071334
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt071334
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt028008
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt028008
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt07200
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0KEVIN MCQUIRE
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE AND OVERSEE GAMING OPERATIONS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0ANDRING COLLINS NORMAN & CO
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01628 S RIVERFRONT DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MANKATO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056001
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MN $55979
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS ARE VETERANS OF THE US MILITARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE ELIGIBLE TO VOTE IN ELECTIONS OF BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL AT GENERAL MEMBERSHIP MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION KEEPS ALL RECORDS AND PROVIDES THEM FOR REVIEW UPON REQUEST IF NEEDED AND AT ANY TIME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0119809
IRS990/TotalAssetsEOYAmt0140545
IRS990/TotalAssetsGrp/BOYAmt0119809
IRS990/TotalAssetsGrp/EOYAmt0140545
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt045718
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03539
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068569
IRS990/TotalFunctionalExpensesGrp/TotalAmt0117826
IRS990/TotalGrossUBIAmt057773
IRS990/TotalLiabilitiesBOYAmt0126713
IRS990/TotalLiabilitiesEOYAmt0117001
IRS990/TotalLiabilitiesGrp/BOYAmt0126713
IRS990/TotalLiabilitiesGrp/EOYAmt0117001

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.56$0.79$1.77$1.58$1.37$0.21
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.88$1.56$0.55$1.35$0.81
2023Detailed filing. Detailed filing data is available for this year.$3.21$0.84$2.37$1.91$1.28$0.63
2022Detailed filing. Detailed filing data is available for this year.$2.69$0.95$1.74$2.12$1.12$1.00
2021Detailed filing. Detailed filing data is available for this year.$1.96$1.28$0.69$0.99$0.60$0.38
2020Detailed filing. Detailed filing data is available for this year.$1.43$1.13$0.30$1.11$1.04$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.41$1.17$0.24$1.48$1.18$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.20$1.27$0.07$1.36$1.21$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.94$1.17$0.23$0.29$0.04$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.77$1.25$0.48$0.27$0.03$0.24
2015Detailed filing. Detailed filing data is available for this year.$0.62$1.34$0.72$0.02$0.05$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.69$1.37$0.68$0.02$0.03$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$1.33$0.63$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$1.31$0.65$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$1.26$0.56$0.05