Civic Intelligence

American Legion

990 • Fiscal year 2016 • EIN 41-0878676

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 08, 2017

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

97th percentile

0.80x

Higher debt load relative to assets than 97% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

100th percentile

4.96x

Higher debt load relative to revenue than 100% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Net Margin

12th percentile

-21%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2016 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2016

Asset Growth

16th percentile

-5.3%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

3rd percentile

-58%

Faster revenue growth than 3% of similar nonprofits.

2016 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$60,951

Down $3,392 (-5.3%) from 2015

Net Assets

Down

$12,068

Down $2,302 (-16%) from 2015

Liabilities

Down

$48,883

Down $1,090 (-2.2%) from 2015

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin12th percentile

Revenue

Down

$9,855

Down $13,386 (-58%) from 2015

Expenses

Up

$11,916

Up $1,286 (+12%) from 2015

Net Income

Down

-$2,061

Down $14,672 (-116%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2016

Assets$60,951
Liabilities$48,883
Net Assets$12,068
Open 2016 Filing

Operations Trend

Revenue Growth3rd percentile

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

2016

Revenue$9,855
Expenses$11,916
Net Income-$2,061
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 8, 2017
Return Version
2016v3.0
Gross Receipts
$539,112
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$52,329$46,996▼ $5,333
Rtn Earn Endowment Incm Other Fnds$14,370$12,068▼ $2,302
Land, Buildings, and Equipment, Net$9,714$11,655▲ $1,941
Inventories for Sale or Use$2,300$2,300→ $0
Total Assets$64,343$60,951▼ $3,392
Liabilities
Other Liabilities$49,698$48,158▼ $1,540
Accounts Payable and Accrued Expenses$275$725▲ $450
Total Liabilities$49,973$48,883▼ $1,090
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,370$12,068▼ $2,302
Total Liabilities and Net Assets / Fund Balance$64,343$60,951▼ $3,392

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,941$59,953$61,894
Buildings$6,607$15,322$21,929
Land$3,107-$3,107
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Michael LochDirector
Ray WellsDirector
Rose Ann PerryDirector
Keith BurfeindAdjutant
Jim HerdaCommander
Russel MillerFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$4,799
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$5,056
All Other Contributions
$1,675
Change in Net Assets
$-2,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$24,329
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Other Expenses$-12,413

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$23,310--$23,310
Occupancy$7,419--$7,419
Payments to Affiliates$1,974--$1,974
Office Expenses$1,156--$1,156
Grants to Domestic Individuals$1,019--$1,019
Depreciation Depletion$249--$249
Interest$99--$99
Other Expenses$-23,310--$-23,310
Total Functional Expenses$11,916$0$0$11,916
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various Domestic Orgs---$16,845
Various Govmnt Orgs---$6,465
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$430,982
Gaming Direct Expenses$429,628
Fundraising Gross Income$17,105
Fundraising Direct Expenses$7,918
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pork Chop Dinne$17,105$17,105$7,918$9,187
Total Events$17,105$17,105$7,918$9,187
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Secured Mortgages$48,158
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

Filer Name
American Legion Post 261
EIN
41-0878676
Phone
3203985785
Address
PO BOX 193, KIMBALL, MN 55353

Signing Officer

Name
Jim Herda
Title
Commander
Phone
3203985785
Signed
2017-06-08

Organization Details

Principal Officer
Jim Herda
Formed
1958
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
22

Preparer

Firm
Lesage Reynolds & Welter Co Ltd
Address
PO BOX 469 101 STEARNS AVE E, EDEN VALLEY, MN 55329-1230
Preparer
Ronald C Welter
Phone
3204532375
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Offset depr tax/book adj -241”

Raw XML Appendix344 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0275
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0725
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AMERICAN 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.
IRS990/AllOtherContributionsAmt01675
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LESAGE REYNOLDS & WELTER OF EV LTD
IRS990/BooksInCareOfDetail/PhoneNum03204532375
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 469
IRS990/BooksInCareOfDetail/USAddress/CityNm0EDEN VALLEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055329
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt052329
IRS990/CashNonInterestBearingGrp/EOYAmt046996
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt091711
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04799
IRS990/CYGrantsAndSimilarPaidAmt024329
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0-12413
IRS990/CYOtherRevenueAmt05056
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-2061
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt011916
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09855
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0249
IRS990/DepreciationDepletionGrp/TotalAmt0249
IRS990/Desc0THE POST PROVIDES A PLACE FOR VETERANS AND THE COMMUNITY TO PROMOTE THE WELFARE OF THE VETERANS AND THE COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt022
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt010897
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL LOCH
IRS990/Form990PartVIISectionAGrp/PersonNm1RAY WELLS
IRS990/Form990PartVIISectionAGrp/PersonNm2ROSE ANN PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm3JIM HERDA
IRS990/Form990PartVIISectionAGrp/PersonNm4RUSSEL MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm5KEITH BURFEIND
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt5ADJUTANT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01958
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt07918
IRS990/FundraisingGrossIncomeAmt017105
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0429628
IRS990/GamingGrossIncomeAmt0430982
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01019
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01019
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt023310
IRS990/GrantsToDomesticOrgsGrp/TotalAmt023310
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0539112
IRS990/GrossSalesOfInventoryAmt086226
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt099
IRS990/InterestGrp/TotalAmt099
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02300
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02300
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt075275
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09714
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011655
IRS990/LandBldgEquipCostOrOtherBssAmt086930
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt03124
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0AMERICAN 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt014370
IRS990/NetAssetsOrFundBalancesEOYAmt012068
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt09187
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt09187
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0406
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt01354
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0948
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-1645
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-5485
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-3840
IRS990/NetUnrelatedBusTxblIncmAmt0-2892
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt07419
IRS990/OccupancyGrp/TotalAmt07419
IRS990/OfficeExpensesGrp/ProgramServicesAmt01156
IRS990/OfficeExpensesGrp/TotalAmt01156
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-241
IRS990/OtherExpensesGrp/Desc0LAWFUL GAMBLG EXPEND OFFS
IRS990/OtherExpensesGrp/ProgramServicesAmt0-23310
IRS990/OtherExpensesGrp/TotalAmt0-23310
IRS990/OtherLiabilitiesGrp/BOYAmt049698
IRS990/OtherLiabilitiesGrp/EOYAmt048158
IRS990/OtherOrganizationDsc0TAX EXEMPT
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt01974
IRS990/PaymentsToAffiliatesGrp/TotalAmt01974
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIM HERDA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0LAWFUL PURPOSE EXPENDITURES OF GAMBLING FUNDS AS REQUIRED BY THE STATE OF MINNESOTA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01019
IRS990/ProgSrvcAccomActy2Grp/GrantAmt024329
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02170
IRS990/PYGrantsAndSimilarPaidAmt024521
IRS990/PYOtherExpensesAmt0-13891
IRS990/PYOtherRevenueAmt021071
IRS990/PYRevenuesLessExpensesAmt012611
IRS990/PYTotalExpensesAmt010630
IRS990/PYTotalRevenueAmt023241
IRS990/ReconcilationRevenueExpnssAmt0-2061
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt014370
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt012068
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt06607
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015322
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021929
IRS990ScheduleD/EquipmentGrp/BookValueAmt01941
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059953
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061894
IRS990ScheduleD/LandGrp/BookValueAmt03107
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURED MORTGAGES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011655
IRS990ScheduleD/TotalLiabilityAmt048158
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt031981
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07918
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PORK CHOP DINNE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017105
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09187
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07918
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07918
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt039690
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0315198
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0354888
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0429628
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt052796
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0378186
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0430982
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt01354
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt074740
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt013106
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt061634
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CALEB WELLS
IRS990ScheduleG/GamingManagerServicesProvTxt0RESPONIBLE FOR ALL PHASES OF CHARITABLE
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0LESAGE REYNOLDS & WELTER CO LTD
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 469
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0EDEN VALLEY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055329
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 31,981
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt016845
IRS990ScheduleI/RecipientTable/CashGrantAmt16465
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VARIOUS DOMESTIC ORGS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1VARIOUS GOVMNT ORGS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REQUESTS FOR FUNDS ARE MADE IN WRITING AND PRESENTED AT THE MONTHLY BOARD MEETINGS, AT WHICH TIME THE MEMBERS VOTE TO DISBURSE FUNDS FOR A PARTICULAR NEED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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/ExplanationTxt4OFFSET DEPR TAX/BOOK ADJ -241
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt064343
IRS990/TotalAssetsEOYAmt060951
IRS990/TotalAssetsGrp/BOYAmt064343
IRS990/TotalAssetsGrp/EOYAmt060951
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04799
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011916
IRS990/TotalFunctionalExpensesGrp/TotalAmt011916
IRS990/TotalGrossUBIAmt0-2892
IRS990/TotalLiabilitiesBOYAmt049973
IRS990/TotalLiabilitiesEOYAmt048883
IRS990/TotalLiabilitiesGrp/BOYAmt049973
IRS990/TotalLiabilitiesGrp/EOYAmt048883
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014370
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012068
IRS990/TotalProgramServiceExpensesAmt011916
IRS990/TotalRevenueGrp/ExclusionAmt09187
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-1239
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09855
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2892
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt064343
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060951
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM HERDA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum03203985785
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 261
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FREDERICK A METCALF
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410878676
ReturnHeader/Filer/PhoneNum03203985785
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 193
ReturnHeader/Filer/USAddress/CityNm0KIMBALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055353
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DE0F1FFA36F79E563D0A8F8E47A3AB208FFFFE0D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AD9F53486CA8433649A456574553BA16D1E5FD83
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LESAGE REYNOLDS & WELTER CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 469 101 STEARNS AVE E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDEN VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0553291230
ReturnHeader/PreparerPersonGrp/PhoneNum03204532375
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD C WELTER
ReturnHeader/ReturnTs02017-06-21T08:39:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,951
Liabilities
$48,883
Net assets
$12,068
Revenue
$9,855
Expenses
$11,916
Net income
-$2,061
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
2016Detailed filing. Detailed filing data is available for this year.$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
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$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