Civic Intelligence

American Legion Post 0621 -

990 • Fiscal year 2018 • EIN 41-0857609

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 17, 2019

1894 247th StreetSaint Cloud, MN 56301

(320) 252-6693

Siviq Scores

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

Liabilities / Assets

96th percentile

0.67x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

0.56x

Higher debt load relative to revenue than 85% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Net Margin

59th percentile

6.4%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Asset Growth

80th percentile

9.6%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

4th percentile

-47%

Faster revenue growth than 4% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$514,890

Up $44,938 (+9.6%) from 2017

Net Assets

Up

$169,503

Up $56,300 (+50%) from 2017

Liabilities

Down

$345,387

Down $11,362 (-3.2%) from 2017

Revenue

Down

$616,857

Down $550,630 (-47%) from 2017

Expenses

Up

$577,679

Up $47,284 (+8.9%) from 2017

Net Income

Down

$39,178

Down $597,914 (-94%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $494,591Liabilities 2011: $445,359Net Assets 2011: $49,2322011Assets 2012: $476,965Liabilities 2012: $442,026Net Assets 2012: $34,9392012Assets 2013: $457,421Liabilities 2013: $434,666Net Assets 2013: $22,7562013Assets 2014: $450,673Liabilities 2014: $418,583Net Assets 2014: $32,0912014Assets 2015: $456,122Liabilities 2015: $404,429Net Assets 2015: $51,6942015Assets 2016: $459,749Liabilities 2016: $381,731Net Assets 2016: $78,0182016Assets 2017: $469,952Liabilities 2017: $356,749Net Assets 2017: $113,2032017Assets 2018: $514,890Liabilities 2018: $345,387Net Assets 2018: $169,5032018Assets 2020: $513,735Liabilities 2020: $278,738Net Assets 2020: $234,9972020Assets 2021: $713,669Liabilities 2021: $312,635Net Assets 2021: $401,0342021Assets 2022: $638,949Liabilities 2022: $280,936Net Assets 2022: $358,0132022Assets 2023: $680,083Liabilities 2023: $247,748Net Assets 2023: $432,3352023Assets 2024: $728,936Liabilities 2024: $168,983Net Assets 2024: $559,9532024

Highlighted filing

2018

Assets$514,890
Liabilities$345,387
Net Assets$169,503

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $257,389Expenses 2011: $255,596Net Income 2011: $1,7932011Revenue 2012: $234,457Expenses 2012: $248,682Net Income 2012: -$14,2252012Revenue 2013: $224,304Expenses 2013: $236,484Net Income 2013: -$12,1802013Revenue 2014: $255,199Expenses 2014: $245,864Net Income 2014: $9,3352014Revenue 2015: $301,004Expenses 2015: $286,192Net Income 2015: $14,8122015Revenue 2016: $358,364Expenses 2016: $351,536Net Income 2016: $6,8282016Revenue 2017: $1,167,487Expenses 2017: $530,395Net Income 2017: $637,0922017Revenue 2018: $616,857Expenses 2018: $577,679Net Income 2018: $39,1782018Revenue 2020: $515,170Expenses 2020: $492,035Net Income 2020: $23,1352020Revenue 2021: $771,377Expenses 2021: $605,340Net Income 2021: $166,0372021Revenue 2022: $677,874Expenses 2022: $720,895Net Income 2022: -$43,0212022Revenue 2023: $821,103Expenses 2023: $746,781Net Income 2023: $74,3222023Revenue 2024: $868,438Expenses 2024: $740,820Net Income 2024: $127,6182024

Highlighted filing

2018

Revenue$616,857
Expenses$577,679
Net Income$39,178
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 17, 2019
Return Version
2018v3.1
Gross Receipts
$2,732,767
Mission and Program Overview

Mission

To provide a meeting place and resources for our armed service veterans.

The st. Augusta american legion is active in organizing commemorative events and volunteer support activities. It is active in u.s. Politics with its primary activity lobbying in behalf of the interest of veterans ans service members, including support for veterans benefits and pensions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$404,413$396,236▼ $8,177
Cash and Non-Interest-Bearing Accounts$26,899$77,653▲ $50,754
Savings and Temporary Cash Investments$31,459$33,589▲ $2,130
Prepaid Expenses and Deferred Charges$7,031$7,212▲ $181
Accounts Receivable$150$200▲ $50
Total Assets$469,952$514,890▲ $44,938
Liabilities
Mortgage Notes Payable Secured by Investment Property$337,333$318,112▼ $19,221
Accounts Payable and Accrued Expenses$3,753$17,565▲ $13,812
Unsecured Notes Loans Payable$15,138$8,935▼ $6,203
Deferred Revenue$525$775▲ $250
Total Liabilities$356,749$345,387▼ $11,362
Net Assets / Fund Balance
Unrestricted Net Assets$113,203$169,503▲ $56,300
Total Net Assets Fund Balance$113,203$169,503▲ $56,300
Total Liabilities and Net Assets / Fund Balance$469,952$514,890▲ $44,938

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$260,986$230,055$491,041
Leasehold Improvements$81,050$75,984$157,034
Equipment$37,290$67,742$105,032
Land$16,910-$16,910
Compensation and Service Providers

Board Members and Trustees

NameTitle
Damian Laudenbach2nd Vice COM
Steve LochAdjutant
Bob KmitchChaplain
Mike ZenzenCommander
Jack LochFinance Offi
Rick TaufenSgt at Arns
Gary MausVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$6,211
Program Service Revenue
$0
Investment Income
$29
Other Revenue
$610,617
All Other Contributions
$2,568
Change in Net Assets
$39,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$334,346
Salaries, Compensation, and Employee Benefits$243,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,784--$223,784
All Other Expenses$77,035--$77,035
Depreciation Depletion$26,334--$26,334
Payroll Taxes$19,549--$19,549
Other Expenses$18,335--$18,335
Interest$17,564--$17,564
Insurance$12,526--$12,526
Office Expenses$10,685--$10,685
Fees for Services Accounting-$10,396-$10,396
Advertising$3,531--$3,531
Total Functional Expenses$567,283$10,396$0$577,679
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,026,197
Gaming Direct Expenses$1,847,964
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
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

ORGANIZED WITH MEMBERS

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

Members have the power to elect members of the governing body.

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

Decisions are subject to approval by members

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

The 990 is reviewed by a select group from the governing board including the commander and financial office. It is presented to the entire board, reviewed, discussed and finally brought to a vote for approval.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 0621 -
EIN
41-0857609
Phone
3202526693
Address
1894 247TH STREET, SAINT CLOUD, MN 56301

Signing Officer

Name
Mike Zenzen
Title
Commander
Phone
3202526693
Signed
2019-09-17

Organization Details

Principal Officer
Mike Zenzen
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
30
Volunteers
50

Preparer

Firm
J Maiers CPA LLC
Address
9 FOURTH AVENUE SOUTH PO BOX 280, SARTELL, MN 56377
Preparer
Joseph E Maiers CPA
Phone
3207742941
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Supplies 18,036 0 0 income tax 9,702 0 0 health insurance 8,149 0 0 real estate tax 7,668 0 0 band/djs 6,019 0 0 misc. Expense 5,300 0 0 membership dues 4,885 0 0 refuse 4,217 0 0 contract labor 4,137 0 0 license/ permits 3,899 0 0 telephone 2,512 0 0 snow removal 1,305 0 0 laundry expense 686 0 0 donations 520 0 0 total 77,035 0 0

Form 990, Part XI, Line 9

Prior acct bal sheet errors 17,122

Raw XML Appendix378 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/GamingInformationGrp/RentFacilityCostsPullTabsAmt049938
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt049938
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt013379
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0LARRY SCHILL
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0ST AUGUSTA AMERICAN LEGION POST 621
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01894 247TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SAINT CLOUD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056301
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 276,100
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY A SELECT GROUP FROM THE GOVERNING BOARD INCLUDING THE COMMANDER AND FINANCIAL OFFICE. IT IS PRESENTED TO THE ENTIRE BOARD, REVIEWED, DISCUSSED AND FINALLY BROUGHT TO A VOTE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES 18,036 0 0 INCOME TAX 9,702 0 0 HEALTH INSURANCE 8,149 0 0 REAL ESTATE TAX 7,668 0 0 BAND/DJS 6,019 0 0 MISC. EXPENSE 5,300 0 0 MEMBERSHIP DUES 4,885 0 0 REFUSE 4,217 0 0 CONTRACT LABOR 4,137 0 0 LICENSE/ PERMITS 3,899 0 0 TELEPHONE 2,512 0 0 SNOW REMOVAL 1,305 0 0 LAUNDRY EXPENSE 686 0 0 DONATIONS 520 0 0 TOTAL 77,035 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR ACCT BAL SHEET ERRORS 17,122
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0514890
IRS990/TotalAssetsGrp/BOYAmt0469952
IRS990/TotalAssetsGrp/EOYAmt0514890
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06211
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0567283
IRS990/TotalFunctionalExpensesGrp/TotalAmt0577679
IRS990/TotalGrossUBIAmt0601671
IRS990/TotalLiabilitiesBOYAmt0356749
IRS990/TotalLiabilitiesEOYAmt0345387
IRS990/TotalLiabilitiesGrp/BOYAmt0356749
IRS990/TotalLiabilitiesGrp/EOYAmt0345387
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113203
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169503
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08975
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0616857
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0601671
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0469952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0514890
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0113203
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0169503
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt015138
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08935
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02162 COUNTY ROAD 115
IRS990/USAddress/CityNm0ST AUGUSTA
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056301
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE ZENZEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03202526693
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0621 -
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ST AUGUSTA
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410857609
ReturnHeader/Filer/PhoneNum03202526693
ReturnHeader/Filer/USAddress/AddressLine1Txt01894 247TH STREET
ReturnHeader/Filer/USAddress/CityNm0SAINT CLOUD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02194AD8708225296C6DD9B323070D14C88EC1B0D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C2A68391E1E3223DE081FE64D8D7C715537CCD07
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.230.81.106
ReturnHeader/FilingSecurityInformation/IPDt02019-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:43:11
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J MAIERS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 FOURTH AVENUE SOUTH PO BOX 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SARTELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056377
ReturnHeader/PreparerPersonGrp/PhoneNum03207742941
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH E MAIERS CPA
ReturnHeader/ReturnTs02019-11-12T09:43:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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