Civic Intelligence

American Legion Post 545

990 • Fiscal year 2014 • EIN 41-0857265

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 28, 2015

Organization Profile
PO Box 296Spicer, MN 56288

(320) 796-5542

Siviq Scores

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

Liabilities / Assets

94th percentile

0.62x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.37x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

42nd percentile

-2.3%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

81st percentile

$15,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

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

Asset Growth

11th percentile

-8.5%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

34th percentile

-7.4%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$649,702

Down $60,024 (-8.5%) from 2013

Net Assets

Down

$249,943

Down $24,805 (-9.0%) from 2013

Liabilities

Down

$399,759

Down $35,219 (-8.1%) from 2013

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin42nd percentile

Revenue

Down

$1,080,822

Down $85,808 (-7.4%) from 2013

Expenses

Down

$1,105,627

Down $58,263 (-5.0%) from 2013

Net Income

Down

-$24,805

Down $27,545 (-1005%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$1.0M$500K$0Assets 2011: $767,442Liabilities 2011: $490,526Net Assets 2011: $276,9162011Assets 2012: $733,757Liabilities 2012: $461,749Net Assets 2012: $272,0082012Assets 2013: $709,726Liabilities 2013: $434,978Net Assets 2013: $274,7482013Assets 2014: $649,702Liabilities 2014: $399,759Net Assets 2014: $249,9432014Assets 2015: $736,574Liabilities 2015: $378,709Net Assets 2015: $357,8652015Assets 2016: $718,617Liabilities 2016: $339,614Net Assets 2016: $379,0032016Assets 2017: $718,020Liabilities 2017: $299,970Net Assets 2017: $418,0502017Assets 2018: $712,922Liabilities 2018: $199,340Net Assets 2018: $513,5822018Assets 2019: $660,365Liabilities 2019: $171,643Net Assets 2019: $488,7222019Assets 2020: $685,687Liabilities 2020: $200,027Net Assets 2020: $485,6602020Assets 2021: $956,184Liabilities 2021: $58,742Net Assets 2021: $897,4422021Assets 2022: $896,511Liabilities 2022: $56,234Net Assets 2022: $840,2772022Assets 2023: $896,274Liabilities 2023: $82,004Net Assets 2023: $814,2702023Assets 2024: $899,877Liabilities 2024: $75,460Net Assets 2024: $824,4172024

Highlighted filing

2014

Assets$649,702
Liabilities$399,759
Net Assets$249,943
Open 2014 Filing

Operations Trend

Revenue Growth34th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,094,933Expenses 2011: $1,090,792Net Income 2011: $4,1412011Revenue 2012: $1,150,267Expenses 2012: $1,158,470Net Income 2012: -$8,2032012Revenue 2013: $1,166,630Expenses 2013: $1,163,890Net Income 2013: $2,7402013Revenue 2014: $1,080,822Expenses 2014: $1,105,627Net Income 2014: -$24,8052014Revenue 2015: $1,264,339Expenses 2015: $1,156,417Net Income 2015: $107,9222015Revenue 2016: $1,264,585Expenses 2016: $1,243,447Net Income 2016: $21,1382016Revenue 2017: $1,247,791Expenses 2017: $1,208,744Net Income 2017: $39,0472017Revenue 2018: $1,340,966Expenses 2018: $1,267,722Net Income 2018: $73,2442018Revenue 2019: $1,263,114Expenses 2019: $1,287,974Net Income 2019: -$24,8602019Revenue 2020: $881,016Expenses 2020: $884,078Net Income 2020: -$3,0622020Revenue 2021: $1,720,277Expenses 2021: $1,308,495Net Income 2021: $411,7822021Revenue 2022: $1,627,076Expenses 2022: $1,665,137Net Income 2022: -$38,0612022Revenue 2023: $1,791,315Expenses 2023: $1,823,253Net Income 2023: -$31,9382023Revenue 2024: $1,895,744Expenses 2024: $1,904,182Net Income 2024: -$8,4382024

Highlighted filing

2014

Revenue$1,080,822
Expenses$1,105,627
Net Income-$24,805
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 28, 2015
Return Version
2014v5.0
Gross Receipts
$2,011,277
Mission and Program Overview

Mission

The organization provides support to veterans and families of veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$572,740$584,465▲ $11,725
Rtn Earn Endowment Incm Other Fnds$274,748$249,943▼ $24,805
Cash and Non-Interest-Bearing Accounts$102,527$37,830▼ $64,697
Inventories for Sale or Use$24,405$22,597▼ $1,808
Prepaid Expenses and Deferred Charges$10,054$4,810▼ $5,244
Total Assets$709,726$649,702▼ $60,024
Liabilities
Unsecured Notes Loans Payable$393,880$354,435▼ $39,445
Accounts Payable and Accrued Expenses$41,098$45,324▲ $4,226
Total Liabilities$434,978$399,759▼ $35,219
Net Assets / Fund Balance
Total Net Assets Fund Balance$274,748$249,943▼ $24,805
Total Liabilities and Net Assets / Fund Balance$709,726$649,702▼ $60,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$504,685$458,648$963,333
Equipment$79,780$305,360$385,140
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dale OmmodtGambling ManPT$15,000$15,000
Doug DietzFinance Offi-$3,000$3,000

Board Members and Trustees

NameTitle
Warren Sundstrom1st Vice
Dean MadsenAdjutant
Pat WorthamCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$3,813
Program Service Revenue
$905,262
Investment Income
$20
Other Revenue
$171,727
Change in Net Assets
$-24,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$719,273
Salaries, Compensation, and Employee Benefits$386,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$355,559
All Other Expenses---$114,033
Insurance---$36,302
Depreciation Depletion---$31,182
Other Expenses---$29,701
Payroll Taxes---$27,521
Interest---$20,719
Fees for Services Accounting---$17,700
Advertising---$9,330
Office Expenses---$5,784
Other Employee Benefits---$3,274
Total Functional Expenses$0$0$0$1,105,627
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,102,182
Gaming Direct Expenses$930,455
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
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, Page 6, Part VI, Line 6

“Organization has members.”

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

“Members vote on governing body.”

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

“Governing board decisions are subject to the approval of members”

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

“The 990 is given to the governing board for approval prior to the filing of the return.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
American Legion Post 545
EIN
41-0857265
Phone
3207965542
Address
PO BOX 296, SPICER, MN 56288

Signing Officer

Name
Pat Wortham
Title
Commander
Phone
3207965542
Signed
2015-04-28

Organization Details

Legal Domicile
Mn
Voting Board Members
194
Independent Board Members
194
Employees
80

Preparer

Firm
Westberg-eischens Pllp
Address
PO BOX 362, WILLMAR, MN 56201-0362
Preparer
Laura J Buckley CPA
Phone
3202353727
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Supplies 28,443 0 0 program expenses 20,920 0 0 property taxes 18,756 0 0 bank charges 13,747 0 0 post expense 10,747 0 0 bands 10,075 0 0 license & bond 5,549 0 0 miscelleanous 2,080 0 0 telephone 1,771 0 0 sponsorship 806 0 0 cash short 789 0 0 freight 350 0 0”

Raw XML Appendix322 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/SupplementalInformationDetail/ExplanationTxt0SCHEDULE G, PAGE 3, LINE 17B 30% OF GROSS PROFITS ARE REQUIRED TO BE SPENT ON CHARITABLE DISTRIBUTIONS.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE ON GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BOARD DECISIONS ARE SUBJECT TO THE APPROVAL OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS GIVEN TO THE GOVERNING BOARD FOR APPROVAL PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES 28,443 0 0 PROGRAM EXPENSES 20,920 0 0 PROPERTY TAXES 18,756 0 0 BANK CHARGES 13,747 0 0 POST EXPENSE 10,747 0 0 BANDS 10,075 0 0 LICENSE & BOND 5,549 0 0 MISCELLEANOUS 2,080 0 0 TELEPHONE 1,771 0 0 SPONSORSHIP 806 0 0 CASH SHORT 789 0 0 FREIGHT 350 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0709726
IRS990/TotalAssetsEOYAmt0649702
IRS990/TotalAssetsGrp/BOYAmt0709726
IRS990/TotalAssetsGrp/EOYAmt0649702
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03813
IRS990/TotalEmployeeCnt080
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01105627
IRS990/TotalGrossUBIAmt0419402
IRS990/TotalLiabilitiesBOYAmt0434978
IRS990/TotalLiabilitiesEOYAmt0399759
IRS990/TotalLiabilitiesGrp/BOYAmt0434978
IRS990/TotalLiabilitiesGrp/EOYAmt0399759
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0274748
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0249943
IRS990/TotalProgramServiceExpensesAmt01105627
IRS990/TotalProgramServiceRevenueAmt0905262
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0657607
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01080822
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0419402
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0709726
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0649702
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0393880
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0354435
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0194
IRS990/VotingMembersIndependentCnt0194
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PAT WORTHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03207965542
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 545
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410857265
ReturnHeader/Filer/PhoneNum03207965542
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 296
ReturnHeader/Filer/USAddress/CityNm0SPICER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056288
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411792388
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WESTBERG-EISCHENS PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 362
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLMAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0562010362
ReturnHeader/PreparerPersonGrp/PhoneNum03202353727
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA J BUCKLEY CPA
ReturnHeader/ReturnTs02015-07-06T13:04:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$649,702
Liabilities
$399,759
Net assets
$249,943
Revenue
$1,080,822
Expenses
$1,105,627
Net income
-$24,805
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.08$0.82$1.90$1.90$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.08$0.81$1.79$1.82$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.06$0.84$1.63$1.67$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.06$0.90$1.72$1.31$0.41
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.20$0.49$0.88$0.88$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.17$0.49$1.26$1.29$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.20$0.51$1.34$1.27$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.30$0.42$1.25$1.21$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.34$0.38$1.26$1.24$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.38$0.36$1.26$1.16$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.40$0.25$1.08$1.11$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.43$0.27$1.17$1.16$0.00
2012Summary only. Only limited summary data is available for this year.$0.73$0.46$0.27$1.15$1.16$0.01
2011Summary only. Only limited summary data is available for this year.$0.77$0.49$0.28$1.09$1.09$0.00