Civic Intelligence

American Legion

990 • Fiscal year 2013 • EIN 41-0878676

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 14, 2014

Organization ProfileN/A
PO Box 193Kimball, MN 55353

(320) 398-5785

Siviq Scores

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

Liabilities / Assets

99th percentile

1.04x

Higher debt load relative to assets than 99% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

99th percentile

4.35x

Higher debt load relative to revenue than 99% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Net Margin

78th percentile

14%

Higher net margin than 78% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Asset Growth

88th percentile

11%

Faster asset growth than 88% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$50,500

Up $4,935 (+11%) from 2012

Net Assets

Up

-$2,114

Up $1,727 (+45%) from 2012

Liabilities

Up

$52,614

Up $3,208 (+6.5%) from 2012

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin78th percentile

Revenue

$12,094

No earlier filing loaded for comparison.

Expenses

Up

$10,367

Up $246 (+2.4%) from 2012

Net Income

$1,727

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$100K$50K$0-$50KAssets 2010: $59,378Liabilities 2010: $62,358Net Assets 2010: -$2,9802010Assets 2011: $57,287Liabilities 2011: $55,723Net Assets 2011: $1,5642011Assets 2012: $45,565Liabilities 2012: $49,406Net Assets 2012: -$3,8412012Assets 2013: $50,500Liabilities 2013: $52,614Net Assets 2013: -$2,1142013Assets 2014: $53,204Liabilities 2014: $51,445Net Assets 2014: $1,7592014Assets 2015: $64,343Liabilities 2015: $49,973Net Assets 2015: $14,3702015Assets 2016: $60,951Liabilities 2016: $48,883Net Assets 2016: $12,0682016Assets 2017: $45,279Liabilities 2017: $47,420Net Assets 2017: -$2,1412017Assets 2018: $28,596Liabilities 2018: $51,356Net Assets 2018: -$22,7602018Assets 2019: $32,155Liabilities 2019: $48,530Net Assets 2019: -$16,3752019Assets 2021: $50,539Liabilities 2021: $75,279Net Assets 2021: -$24,7402021Assets 2022: $69,555Liabilities 2022: $71,537Net Assets 2022: -$1,9822022Assets 2023: $91,368Liabilities 2023: $85,889Net Assets 2023: $5,4792023

Highlighted filing

2013

Assets$50,500
Liabilities$52,614
Net Assets-$2,114
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KExpenses 2010: $19,3232010Expenses 2011: $14,9082011Expenses 2012: $10,1212012Revenue 2013: $12,094Expenses 2013: $10,367Net Income 2013: $1,7272013Revenue 2014: $13,374Expenses 2014: $9,501Net Income 2014: $3,8732014Revenue 2015: $23,241Expenses 2015: $10,630Net Income 2015: $12,6112015Revenue 2016: $9,855Expenses 2016: $11,916Net Income 2016: -$2,0612016Revenue 2017: -$2,083Expenses 2017: $12,126Net Income 2017: -$14,2092017Revenue 2018: -$12,841Expenses 2018: $7,778Net Income 2018: -$20,6192018Revenue 2019: $14,712Expenses 2019: $8,327Net Income 2019: $6,3852019Revenue 2021: $18,524Expenses 2021: $7,366Net Income 2021: $11,1582021Revenue 2022: $26,578Expenses 2022: $3,820Net Income 2022: $22,7582022Revenue 2023: $14,930Expenses 2023: $7,469Net Income 2023: $7,4612023

Highlighted filing

2013

Revenue$12,094
Expenses$10,367
Net Income$1,727
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 14, 2014
Return Version
2013v3.1
Gross Receipts
$619,586
Mission and Program Overview

Mission

American legion post 261 was organized to provide a place for the veterans of kimball and surrounding area to comingle and promote their welfare as well as the community in which they live.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,201$37,546▲ $7,345
Land, Buildings, and Equipment, Net$11,664$10,213▼ $1,451
Inventories for Sale or Use$3,700$2,300▼ $1,400
Accounts Receivable-$441-
Rtn Earn Endowment Incm Other Fnds$-3,841$-2,114▲ $1,727
Total Assets$45,565$50,500▲ $4,935
Liabilities
Other Liabilities$49,052$52,349▲ $3,297
Accounts Payable and Accrued Expenses$354$265▼ $89
Total Liabilities$49,406$52,614▲ $3,208
Net Assets / Fund Balance
Total Net Assets Fund Balance$-3,841$-2,114▲ $1,727
Total Liabilities and Net Assets / Fund Balance$45,565$50,500▲ $4,935

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$59,953$59,953
Buildings$7,106$14,823$21,929
Land$3,107-$3,107
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Michael LochDirector
Milton SchmidtDirector
Ray WellsDirector
William AdolphDirector
Keith BurfeindAdjutant
Jim HerdaCommander
William AdlophFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$1,815
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$10,279
All Other Contributions
$255
Change in Net Assets
$1,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$37,341
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Other Expenses$-26,974
Total Fundraising Expense$-37,341

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$35,086--$35,086
Occupancy$4,723--$4,723
Grants to Domestic Individuals$2,255--$2,255
Payments to Affiliates$1,835--$1,835
Interest$1,739--$1,739
Office Expenses$1,392--$1,392
Depreciation Depletion$653--$653
Advertising$25--$25
Other Expenses--$-37,341$-37,341
Total Functional Expenses$47,708$0$-37,341$10,367
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
----$35,086
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$501,306
Gaming Direct Expenses$498,735
Fundraising Gross Income$15,736
Fundraising Direct Expenses$7,729
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$15,736$15,736$7,729$8,007
Total Events$15,736$15,736$7,729$8,007
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Secured Mortgages$52,349
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 7A

“Members of the organization may nominate and elect any member for a governing board position.”

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

“Decisions affecting the post are all brought before the members and decided upon at their monthly meeting.”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Requests must be made in writing and approved by the governing body.”

Filing and Contact Details

Filer

EIN
41-0878676
Phone
3203985785

Signing Officer

Name
James Herda
Title
Commander
Phone
3203985785
Signed
2014-06-14

Organization Details

Principal Officer
James Herda
Formed
1958
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
13

Preparer

Preparer
Ronald C Welter
Phone
3204532375
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference -638”

Form 990, Part XI, Line 9

“Offset depr tax/book adj 638”

Raw XML Appendix355 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADJUTANT
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IRS990/Form990TFiledInd0true
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IRS990/GoverningBodyVotingMembersCnt07
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 37,741
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE ORGANIZATION MAY NOMINATE AND ELECT ANY MEMBER FOR A GOVERNING BOARD POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS AFFECTING THE POST ARE ALL BROUGHT BEFORE THE MEMBERS AND DECIDED UPON AT THEIR MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUESTS MUST BE MADE IN WRITING AND APPROVED BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -638
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFSET DEPR TAX/BOOK ADJ 638
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt045565
IRS990/TotalAssetsEOYAmt050500
IRS990/TotalAssetsGrp/BOYAmt045565
IRS990/TotalAssetsGrp/EOYAmt050500
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01815
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0-37341
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047708
IRS990/TotalFunctionalExpensesGrp/TotalAmt010367
IRS990/TotalGrossUBIAmt0863
IRS990/TotalLiabilitiesBOYAmt049406
IRS990/TotalLiabilitiesEOYAmt052614
IRS990/TotalLiabilitiesGrp/BOYAmt049406
IRS990/TotalLiabilitiesGrp/EOYAmt052614
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3841
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2114
IRS990/TotalProgramServiceExpensesAmt047708
IRS990/TotalRevenueGrp/ExclusionAmt08007
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012094
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0863
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt045565
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt050500
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 193
IRS990/USAddress/City0KIMBALL
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode055353
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES HERDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03203985785
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 261
ReturnHeader/Filer/BusinessName/BusinessNameLine20FREDERICK A METCALF
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410878676
ReturnHeader/Filer/PhoneNum03203985785
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 193
ReturnHeader/Filer/USAddress/City0KIMBALL
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055353
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LESAGE REYNOLDS & WELTER CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 469 101 STEARNS AVE E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EDEN VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0553291230
ReturnHeader/PreparerPersonGrp/PhoneNum03204532375
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD C WELTER
ReturnHeader/ReturnTs02014-07-07T11:06:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$50,500
Liabilities
$52,614
Net assets
-$2,114
Revenue
$12,094
Expenses
$10,367
Net income
$1,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$91.4$85.9$5.48$14.9$7.47$7.46
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.6$71.5$1.98$26.6$3.82$22.8
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.5$75.3$24.7$18.5$7.37$11.2
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.2$48.5$16.4$14.7$8.33$6.39
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.6$51.4$22.8$12.8$7.78$20.6
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.3$47.4$2.14$2.08$12.1$14.2
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.0$48.9$12.1$9.86$11.9$2.06
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$64.3$50.0$14.4$23.2$10.6$12.6
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.2$51.4$1.76$13.4$9.50$3.87
2013Detailed filing. Detailed filing data is available for this year.$50.5$52.6$2.11$12.1$10.4$1.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.6$49.4$3.84$10.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.3$55.7$1.56$14.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.4$62.4$2.98$19.3