Civic Intelligence

American Legion Post 545

990 • Fiscal year 2015 • EIN 41-0857265

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 28, 2016

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

92nd percentile

0.51x

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

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.30x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Net Margin

63rd percentile

8.5%

Higher net margin than 63% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$15,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Asset Growth

86th percentile

13%

Faster asset growth than 86% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

71st percentile

17%

Faster revenue growth than 71% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$736,574

Up $86,872 (+13%) from 2014

Net Assets

Up

$357,865

Up $107,922 (+43%) from 2014

Liabilities

Down

$378,709

Down $21,050 (-5.3%) from 2014

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin63rd percentile

Revenue

Up

$1,264,339

Up $183,517 (+17%) from 2014

Expenses

Up

$1,156,417

Up $50,790 (+4.6%) from 2014

Net Income

Up

$107,922

Up $132,727 (+535%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2015

Assets$736,574
Liabilities$378,709
Net Assets$357,865
Open 2015 Filing

Operations Trend

Revenue Growth71st 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

2015

Revenue$1,264,339
Expenses$1,156,417
Net Income$107,922
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 28, 2016
Return Version
2015v2.1
Gross Receipts
$2,472,831
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$584,465$566,280▼ $18,185
Rtn Earn Endowment Incm Other Fnds$249,943$357,865▲ $107,922
Cash and Non-Interest-Bearing Accounts$37,830$142,113▲ $104,283
Inventories for Sale or Use$22,597$24,454▲ $1,857
Prepaid Expenses and Deferred Charges$4,810$3,727▼ $1,083
Total Assets$649,702$736,574▲ $86,872
Liabilities
Unsecured Notes Loans Payable$354,435$326,170▼ $28,265
Accounts Payable and Accrued Expenses$45,324$52,539▲ $7,215
Total Liabilities$399,759$378,709▼ $21,050
Net Assets / Fund Balance
Total Net Assets Fund Balance$249,943$357,865▲ $107,922
Total Liabilities and Net Assets / Fund Balance$649,702$736,574▲ $86,872

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$481,809$481,524$963,333
Equipment$84,471$311,957$396,428
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dale OmmodtGambling ManPT$15,000$15,000
Doug DietzFinance Offi-$3,000$3,000
Dean MadsenAdjutant-$1,225$1,225

Board Members and Trustees

NameTitle
Warren Sundstrom1st Vice
Gary Davenport2nd Vice
Ron SchmitzChaplain
Pat WorthamCommander
Robert PinskeService Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$4,632
Program Service Revenue
$1,034,308
Investment Income
$16
Other Revenue
$225,383
Change in Net Assets
$107,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$738,005
Salaries, Compensation, and Employee Benefits$418,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$382,452
All Other Expenses---$118,135
Insurance---$42,559
Payroll Taxes---$30,510
Depreciation Depletion---$29,473
Other Expenses---$28,113
Interest---$18,125
Fees for Services Accounting---$16,440
Advertising---$9,077
Office Expenses---$8,302
Other Employee Benefits---$5,450
Total Functional Expenses$0$0$0$1,156,417
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,433,875
Gaming Direct Expenses$1,208,492
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
2016-04-28

Organization Details

Principal Officer
Pat Wortham
Legal Domicile
Mn
Voting Board Members
178
Independent Board Members
178
Employees
93

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

“Repairs 26,364 0 0 program expenses 20,527 0 0 property taxes 19,682 0 0 bank charges 16,163 0 0 post expense 15,438 0 0 bands 7,650 0 0 license & bond 5,662 0 0 miscelleanous 2,436 0 0 telephone 2,048 0 0 cash short 1,022 0 0 sponsorship 730 0 0 freight 413 0 0”

Raw XML Appendix350 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/PersonsWithBooksUSAddress/ZIPCd056288
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0SCHEDULE G, PAGE 2, LINE 17B 30% OF GROSS PROFITS ARE REQUIRED TO BE SPENT ON CHARITABLE DISTRIBUTIONS.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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/ExplanationTxt5REPAIRS 26,364 0 0 PROGRAM EXPENSES 20,527 0 0 PROPERTY TAXES 19,682 0 0 BANK CHARGES 16,163 0 0 POST EXPENSE 15,438 0 0 BANDS 7,650 0 0 LICENSE & BOND 5,662 0 0 MISCELLEANOUS 2,436 0 0 TELEPHONE 2,048 0 0 CASH SHORT 1,022 0 0 SPONSORSHIP 730 0 0 FREIGHT 413 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0649702
IRS990/TotalAssetsEOYAmt0736574
IRS990/TotalAssetsGrp/BOYAmt0649702
IRS990/TotalAssetsGrp/EOYAmt0736574
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04632
IRS990/TotalEmployeeCnt093
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01156417
IRS990/TotalGrossUBIAmt0489586
IRS990/TotalLiabilitiesBOYAmt0399759
IRS990/TotalLiabilitiesEOYAmt0378709
IRS990/TotalLiabilitiesGrp/BOYAmt0399759
IRS990/TotalLiabilitiesGrp/EOYAmt0378709
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0249943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0357865
IRS990/TotalProgramServiceExpensesAmt01156397
IRS990/TotalProgramServiceRevenueAmt01034308
IRS990/TotalReportableCompFromOrgAmt019225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0770121
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01264339
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0489586
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649702
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0736574
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0354435
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0326170
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 731
IRS990/USAddress/CityNm0ATWATER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056209
IRS990/VotingMembersGoverningBodyCnt0178
IRS990/VotingMembersIndependentCnt0178
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PAT WORTHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03207965542
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-28
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/PreparationDt02016-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA J BUCKLEY CPA
ReturnHeader/ReturnTs02016-05-17T16:26:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$736,574
Liabilities
$378,709
Net assets
$357,865
Revenue
$1,264,339
Expenses
$1,156,417
Net income
$107,922
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