Civic Intelligence

American Legion Post 146 Adams

990 • Fiscal year 2014 • EIN 41-0878163

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 03, 2014

321 West Main StreetAdams, MN 55909

(507) 582-3266

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.02x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

42nd percentile

-2.6%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

43rd percentile

-2.1%

Faster asset growth than 43% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$200,690

Down $4,387 (-2.1%) from 2013

Net Assets

Down

$198,234

Down $4,123 (-2.0%) from 2013

Liabilities

Down

$2,456

Down $264 (-9.7%) from 2013

Revenue

Up

$155,827

Up $19,178 (+14%) from 2013

Expenses

Up

$159,950

Up $4,639 (+3.0%) from 2013

Net Income

Up

-$4,123

Up $14,539 (+78%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $222,716Liabilities 2011: $2,173Net Assets 2011: $220,5432011Assets 2012: $223,297Liabilities 2012: $2,278Net Assets 2012: $221,0192012Assets 2013: $205,077Liabilities 2013: $2,720Net Assets 2013: $202,3572013Assets 2014: $200,690Liabilities 2014: $2,456Net Assets 2014: $198,2342014Assets 2015: $192,136Liabilities 2015: $2,650Net Assets 2015: $189,4862015Assets 2016: $188,352Liabilities 2016: $2,246Net Assets 2016: $186,1062016Assets 2017: $189,180Liabilities 2017: $9,330Net Assets 2017: $179,8502017Assets 2018: $197,550Liabilities 2018: $3,560Net Assets 2018: $193,9902018Assets 2019: $216,297Liabilities 2019: $2,915Net Assets 2019: $213,3822019Assets 2020: $212,942Liabilities 2020: $12,990Net Assets 2020: $199,9522020Assets 2021: $274,144Liabilities 2021: $5,100Net Assets 2021: $269,0442021Assets 2022: $301,561Liabilities 2022: $14,995Net Assets 2022: $286,5662022Assets 2023: $340,775Liabilities 2023: $14,780Net Assets 2023: $325,9952023Assets 2024: $338,017Liabilities 2024: $14,984Net Assets 2024: $323,0332024Assets 2025: $332,819Liabilities 2025: $15,300Net Assets 2025: $317,5192025

Highlighted filing

2014

Assets$200,690
Liabilities$2,456
Net Assets$198,234

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $171,0082011Expenses 2012: $159,8972012Revenue 2013: $136,649Expenses 2013: $155,311Net Income 2013: -$18,6622013Revenue 2014: $155,827Expenses 2014: $159,950Net Income 2014: -$4,1232014Revenue 2015: $145,020Expenses 2015: $153,768Net Income 2015: -$8,7482015Revenue 2016: $146,535Expenses 2016: $149,915Net Income 2016: -$3,3802016Revenue 2017: $139,886Expenses 2017: $146,142Net Income 2017: -$6,2562017Revenue 2018: $181,558Expenses 2018: $167,418Net Income 2018: $14,1402018Revenue 2019: $177,506Expenses 2019: $158,114Net Income 2019: $19,3922019Revenue 2020: $151,127Expenses 2020: $164,557Net Income 2020: -$13,4302020Revenue 2021: $216,821Expenses 2021: $147,729Net Income 2021: $69,0922021Revenue 2022: $241,254Expenses 2022: $214,489Net Income 2022: $26,7652022Revenue 2023: $282,467Expenses 2023: $243,038Net Income 2023: $39,4292023Revenue 2024: $261,198Expenses 2024: $264,160Net Income 2024: -$2,9622024Revenue 2025: $213,981Expenses 2025: $219,495Net Income 2025: -$5,5142025

Highlighted filing

2014

Revenue$155,827
Expenses$159,950
Net Income-$4,123
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 3, 2014
Return Version
2013v3.0
Gross Receipts
$375,810
Mission and Program Overview

Mission

Veterans organization & club - provide a service club for veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$161,025$161,778▲ $753
Cash and Non-Interest-Bearing Accounts$28,206$17,728▼ $10,478
Savings and Temporary Cash Investments$9,999$15,460▲ $5,461
Inventories for Sale or Use$5,847$5,724▼ $123
Total Assets$205,077$200,690▼ $4,387
Liabilities
Accounts Payable and Accrued Expenses$2,720$2,456▼ $264
Total Liabilities$2,720$2,456▼ $264
Net Assets / Fund Balance
Unrestricted Net Assets$173,230$173,159▼ $71
Temporarily Rstr Net Assets$29,127$25,075▼ $4,052
Total Net Assets Fund Balance$202,357$198,234▼ $4,123
Total Liabilities and Net Assets / Fund Balance$205,077$200,690▼ $4,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$155,554$136,392$291,946
Equipment$6,224$24,377$30,601
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan MayExecutive Board Member
Dave WhalenExecutive Board Member
Dennis LewisonExecutive Board Member
Jim KelloggExecutive Board Member
Gordon BriggsAdjutant
Joe GardnerCommander
Darrel GordonFinancial Officer
Tom FargussonPast Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$17,162
Program Service Revenue
$0
Investment Income
$79
Other Revenue
$138,586
All Other Contributions
$11,103
Change in Net Assets
$-4,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,903
Salaries, Compensation, and Employee Benefits$44,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$44,047-$44,047
Occupancy-$22,109-$22,109
All Other Expenses-$20,874-$20,874
Other Expenses$19,835$9,112-$9,112
Insurance$100$6,714-$6,814
Depreciation Depletion-$5,825-$5,825
Advertising-$3,839-$3,839
Fees for Services Accounting$1,011$2,508-$3,519
Office Expenses-$247-$247
Total Functional Expenses$20,946$139,004$0$159,950
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$151,869
Gaming Direct Expenses$134,979
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members. An active membership allows the member to vote for the board of directors at the annual meeting.

Form 990, Part VI, Section A, Line 7A

The organization has members. An active membership allows the member to vote for the board of directors at the annual meeting.

Form 990, Part VI, Section B, Line 11

The form 990 is prepared by the certified public accountant with the help of the bookkeeping personel and inquiries of members of the board. The preliminary form is sent to the organization for review. Any questions are resolved and the return is then prepared for filing. Once ready for filing, the president (commander) of the board signs the return.

Form 990, Part VI, Section C, Line 19

All documents are available at the office upon request.

Filing and Contact Details

Filer

EIN
41-0878163
Phone
5075823266

Signing Officer

Name
Joe Gardner
Title
Commander
Phone
5075823266
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Gardner
Formed
1964
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
20
Volunteers
55

Preparer

Preparer
Kenneth B Vonderharr
Phone
5073545813
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Supplies: program service expenses 0. Management and general expenses 7,256. Fundraising expenses 0. Total expenses 7,256. Membership dues: program service expenses 0. Management and general expenses 4,650. Fundraising expenses 0. Total expenses 4,650. Licenses: program service expenses 0. Management and general expenses 1,975. Fundraising expenses 0. Total expenses 1,975. Postage: program service expenses 0. Management and general expenses 1,492. Fundraising expenses 0. Total expenses 1,492. Phone: program service expenses 0. Management and general expenses 1,464. Fundraising expenses 0. Total expenses 1,464. Cable tv: program service expenses 0. Management and general expenses 1,359. Fundraising expenses 0. Total expenses 1,359. Bank charges: program service expenses 0. Management and general expenses 1,297. Fundraising expenses 0. Total expenses 1,297. Extermination: program service expenses 0. Management and general expenses 942. Fundraising expenses 0. Total expenses 942. Other: program service expenses 0. Management and general expenses 439. Fundraising expenses 0. Total expenses 439.

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/TitleTxt2PAST COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD MEMBER
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS. AN ACTIVE MEMBERSHIP ALLOWS THE MEMBER TO VOTE FOR THE BOARD OF DIRECTORS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS. AN ACTIVE MEMBERSHIP ALLOWS THE MEMBER TO VOTE FOR THE BOARD OF DIRECTORS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTANT WITH THE HELP OF THE BOOKKEEPING PERSONEL AND INQUIRIES OF MEMBERS OF THE BOARD. THE PRELIMINARY FORM IS SENT TO THE ORGANIZATION FOR REVIEW. ANY QUESTIONS ARE RESOLVED AND THE RETURN IS THEN PREPARED FOR FILING. ONCE READY FOR FILING, THE PRESIDENT (COMMANDER) OF THE BOARD SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE AT THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,256. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,256. MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,650. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,650. LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,975. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,975. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,492. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,492. PHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,464. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,464. CABLE TV: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,359. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,359. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,297. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,297. EXTERMINATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 942. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 942. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 439. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 439.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt029127
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025075
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0205077
IRS990/TotalAssetsEOYAmt0200690
IRS990/TotalAssetsGrp/BOYAmt0205077
IRS990/TotalAssetsGrp/EOYAmt0200690
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt017162
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0139004
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020946
IRS990/TotalFunctionalExpensesGrp/TotalAmt0159950
IRS990/TotalGrossUBIAmt0138586
IRS990/TotalLiabilitiesBOYAmt02720
IRS990/TotalLiabilitiesEOYAmt02456
IRS990/TotalLiabilitiesGrp/BOYAmt02720
IRS990/TotalLiabilitiesGrp/EOYAmt02456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0202357
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198234
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt020946
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0155827
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0138586
IRS990/TotalVolunteersCnt055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205077
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0200690
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0173230
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0173159
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10321 WEST MAIN STREET
IRS990/USAddress/City0ADAMS
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode055909
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05075823266
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 146 ADAMS
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410878163
ReturnHeader/Filer/PhoneNum05075823266
ReturnHeader/Filer/USAddress/AddressLine10321 WEST MAIN STREET
ReturnHeader/Filer/USAddress/City0ADAMS
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055909
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203876776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KENNETH B VONDERHARR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 501
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NEW ULM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0560730501
ReturnHeader/PreparerPersonGrp/PhoneNum05073545813
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH B VONDERHARR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-11-07T08:04:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.15$3.18$2.14$2.19$0.06
2024Detailed filing. Detailed filing data is available for this year.$3.38$0.15$3.23$2.61$2.64$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.41$0.15$3.26$2.82$2.43$0.39
2022Detailed filing. Detailed filing data is available for this year.$3.02$0.15$2.87$2.41$2.14$0.27
2021Detailed filing. Detailed filing data is available for this year.$2.74$0.05$2.69$2.17$1.48$0.69
2020Detailed filing. Detailed filing data is available for this year.$2.13$0.13$2.00$1.51$1.65$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.16$0.03$2.13$1.78$1.58$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.98$0.04$1.94$1.82$1.67$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.09$1.80$1.40$1.46$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.02$1.86$1.47$1.50$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.92$0.03$1.89$1.45$1.54$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.01$0.02$1.98$1.56$1.60$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.03$2.02$1.37$1.55$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.02$2.21$1.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.02$2.21$1.71
Peer Organizations

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