Civic Intelligence

American Legion

990 • Fiscal year 2020 • EIN 41-0857265

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 29, 2021

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

89th percentile

0.34x

Higher debt load relative to assets than 89% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.23x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Net Margin

32nd percentile

-11%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$8,400

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-30%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$590,990

Down $69,375 (-11%) from 2019

Net Assets

Down

$390,963

Down $97,759 (-20%) from 2019

Liabilities

Up

$200,027

Up $28,384 (+17%) from 2019

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin32nd percentile

Revenue

Down

$879,944

Down $383,170 (-30%) from 2019

Expenses

Down

$977,703

Down $310,271 (-24%) from 2019

Net Income

Down

-$97,759

Down $72,899 (-293%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth12th 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: $590,990Liabilities 2020: $200,027Net Assets 2020: $390,9632020Assets 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

2020

Assets$590,990
Liabilities$200,027
Net Assets$390,963
Open 2020 Filing

Operations Trend

Revenue Growth35th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 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: $879,944Expenses 2020: $977,703Net Income 2020: -$97,7592020Revenue 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

2020

Revenue$879,944
Expenses$977,703
Net Income-$97,759
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 29, 2021
Return Version
2020v4.0
Gross Receipts
$2,187,371
Mission and Program Overview

Mission

The organization provides support to veterans and families of veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$488,722$485,660▼ $3,062
Land, Buildings, and Equipment, Net$516,420$478,742▼ $37,678
Accounts Receivable-$95,954-
Cash and Non-Interest-Bearing Accounts$116,848$83,254▼ $33,594
Inventories for Sale or Use$24,228$23,480▼ $748
Prepaid Expenses and Deferred Charges$2,869$4,257▲ $1,388
Total Assets$660,365$685,687▲ $25,322
Liabilities
Unsecured Notes Loans Payable$96,072$191,346▲ $95,274
Other Liabilities$35,238--
Accounts Payable and Accrued Expenses$40,333$8,681▼ $31,652
Total Liabilities$171,643$200,027▲ $28,384
Net Assets / Fund Balance
Total Net Assets Fund Balance$488,722$485,660▼ $3,062
Total Liabilities and Net Assets / Fund Balance$660,365$685,687▲ $25,322

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$397,764$605,455$1,003,219
Equipment$80,978$375,350$456,328
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleBaseTotal
Doug DietzFinance Offi$8,400$8,400

Board Members and Trustees

NameTitle
Matt Gauer1st Vice
Gary Davenport2nd Vice
Lauren KathAdjutant
George TorisonChaplain
Bill DotyCommander
Robert PinskeService Offi
Keith SeidlerSgt. at Arms
Mike SasseSgt. at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$6,433
Program Service Revenue
$682,776
Investment Income
$1,117
Other Revenue
$190,690
All Other Contributions
$100
Change in Net Assets
$-3,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$604,335
Salaries, Compensation, and Employee Benefits$279,743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$244,602
All Other Expenses---$103,216
Insurance---$38,652
Depreciation Depletion---$37,677
Other Expenses---$36,158
Payroll Taxes---$28,203
Fees for Services Accounting---$20,590
Advertising---$10,885
Other Employee Benefits---$6,938
Office Expenses---$5,522
Interest---$3,677
Total Functional Expenses$0$0$0$884,078
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,497,045
Gaming Direct Expenses$1,306,355
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 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, 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
Bill Doty
Title
Commander
Phone
3207965542
Signed
2021-07-29

Organization Details

Principal Officer
Bill Doty
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
74

Preparer

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

Additional Explanations

Form 990, Page 1, Item B

“Amending for employee retention credit received and changes made by minnesota revenue ubit audit.”

Form 990, Part IX, Line 24E

“Post expense 20,683 0 0 supplies 19,534 0 0 bank charges 17,702 0 0 program expenses 16,317 0 0 property taxes 12,746 0 0 miscelleanous 4,289 0 0 aux expense 3,768 0 0 license & bond 2,734 0 0 activity expense 2,454 0 0 bands 1,700 0 0 cash short 1,152 0 0 sal expense 137 0 0 total 103,216 0 0”

Form 990, Part XI, Line 9

“Sal and aux cash at 12/31/18 0”

Raw XML Appendix366 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/TitleTxt4ADJUTANT
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IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL OVERSIGHT/MANAGEMENT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DALE OMMODT-GAMBLING MANAGER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 296
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SPICER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056288
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 95,639
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMENDING FOR EMPLOYEE RETENTION CREDIT RECEIVED AND CHANGES MADE BY MINNESOTA REVENUE UBIT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE ON GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BOARD DECISIONS ARE SUBJECT TO THE APPROVAL OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS GIVEN TO THE GOVERNING BOARD FOR APPROVAL PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POST EXPENSE 20,683 0 0 SUPPLIES 19,534 0 0 BANK CHARGES 17,702 0 0 PROGRAM EXPENSES 16,317 0 0 PROPERTY TAXES 12,746 0 0 MISCELLEANOUS 4,289 0 0 AUX EXPENSE 3,768 0 0 LICENSE & BOND 2,734 0 0 ACTIVITY EXPENSE 2,454 0 0 BANDS 1,700 0 0 CASH SHORT 1,152 0 0 SAL EXPENSE 137 0 0 TOTAL 103,216 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SAL AND AUX CASH AT 12/31/18 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0660365
IRS990/TotalAssetsEOYAmt0685687
IRS990/TotalAssetsGrp/BOYAmt0660365
IRS990/TotalAssetsGrp/EOYAmt0685687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06433
IRS990/TotalEmployeeCnt074
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0884078
IRS990/TotalGrossUBIAmt0599118
IRS990/TotalLiabilitiesBOYAmt0171643
IRS990/TotalLiabilitiesEOYAmt0200027
IRS990/TotalLiabilitiesGrp/BOYAmt0171643
IRS990/TotalLiabilitiesGrp/EOYAmt0200027
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0488722
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0485660
IRS990/TotalProgramServiceExpensesAmt0884078
IRS990/TotalProgramServiceRevenueAmt0682776
IRS990/TotalReportableCompFromOrgAmt08400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0275465
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0881016
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0599118
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0660365
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0685687
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt096072
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0191346
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010982 NORTH SHORE DR
IRS990/USAddress/CityNm0SPICER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056288
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BILL DOTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03207965542
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-29
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/PreparationDt02022-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KASEY NELSON CPA
ReturnHeader/ReturnTs02022-06-07T12:27:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BILL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DOTY
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$590,990
Liabilities
$200,027
Net assets
$390,963
Revenue
$879,944
Expenses
$977,703
Net income
-$97,759
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.$0.59$0.20$0.39$0.88$0.98$0.10
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