Civic Intelligence

American Legion

990 • Fiscal year 2018 • EIN 41-0878676

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 02, 2019

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

1.80x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

100th percentile

161%

Higher net margin than 100% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

4th percentile

-37%

Faster asset growth than 4% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$28,596

Down $16,683 (-37%) from 2017

Net Assets

Down

-$22,760

Down $20,619 (-963%) from 2017

Liabilities

Up

$51,356

Up $3,936 (+8.3%) from 2017

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$12,841

Down $10,758 (-516%) from 2017

Expenses

Down

$7,778

Down $4,348 (-36%) from 2017

Net Income

Down

-$20,619

Down $6,410 (-45%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2018

Assets$28,596
Liabilities$51,356
Net Assets-$22,760
Open 2018 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

2018

Revenue-$12,841
Expenses$7,778
Net Income-$20,619
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 2, 2019
Return Version
2018v3.1
Gross Receipts
$283,849
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
Land, Buildings, and Equipment, Net$16,990$15,614▼ $1,376
Cash and Non-Interest-Bearing Accounts$25,869$10,582▼ $15,287
Inventories for Sale or Use$2,420$1,400▼ $1,020
Accounts Receivable-$1,000-
Rtn Earn Endowment Incm Other Fnds$-2,141$-22,760▼ $20,619
Total Assets$45,279$28,596▼ $16,683
Liabilities
Other Liabilities$46,494$48,855▲ $2,361
Accounts Payable and Accrued Expenses$926$2,501▲ $1,575
Total Liabilities$47,420$51,356▲ $3,936
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,141$-22,760▼ $20,619
Total Liabilities and Net Assets / Fund Balance$45,279$28,596▼ $16,683

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,948$60,962$66,910
Buildings$5,860$16,069$21,929
Land$3,107-$3,107
Other Land Buildings$699$1,242$1,941
Compensation and Service Providers
Top Officer Pay89th 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
$1,328
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-14,169
Change in Net Assets
$-20,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$2,896--$2,896
Payments to Affiliates$2,105--$2,105
Office Expenses$1,208--$1,208
Depreciation Depletion$1,000--$1,000
Interest$569--$569
Total Functional Expenses$7,778$0$0$7,778
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$187,022
Gaming Gross Income$182,563
Fundraising Gross Income$19,127
Fundraising Direct Expenses$13,732
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pork Chop Dinne$19,127$19,127$13,732$5,395
Total Events$19,127$19,127$13,732$5,395
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Secured Mortgages$48,855
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
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
2019-08-02

Organization Details

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

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
Raw XML Appendix332 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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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/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
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IRS990/TotalProgramServiceExpensesAmt07778
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-6878
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-12841
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IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 261
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FREDERICK A METCALF
ReturnHeader/Filer/BusinessNameControlTxt0AMER
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ReturnHeader/Filer/PhoneNum03203985785
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.237.119.106
ReturnHeader/FilingSecurityInformation/IPDt02019-10-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:51:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205795322
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
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-01
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ReturnHeader/ReturnTs02019-10-02T14:51:35-05:00
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ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,596
Liabilities
$51,356
Net assets
-$22,760
Revenue
-$12,841
Expenses
$7,778
Net income
-$20,619
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
2018Detailed filing. Detailed filing data is available for this year.$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
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