Civic Intelligence

North Branch Post No 85 the American Legion Dept of Minnesota

990 • Fiscal year 2021 • EIN 41-0900319

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 09, 2022

PO Box 87 6439 Elm StreetNorth Branch, MN 55056

(651) 674-4810

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Net Margin

73rd percentile

34%

Higher net margin than 73% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Asset Growth

68th percentile

20%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

145%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$637,006

Up $104,926 (+20%) from 2020

Net Assets

Up

$632,011

Up $99,931 (+19%) from 2020

Liabilities

Up

$4,995

Up $4,995 from 2020

Revenue

Up

$292,586

Up $173,054 (+145%) from 2020

Expenses

Up

$192,655

Up $40,271 (+26%) from 2020

Net Income

Up

$99,931

Up $132,783 (+404%) from 2020

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: $473,386Liabilities 2011: $5,705Net Assets 2011: $467,6812011Assets 2012: $524,892Liabilities 2012: $7,477Net Assets 2012: $517,4152012Assets 2013: $529,812Liabilities 2013: $3,771Net Assets 2013: $526,0412013Assets 2014: $534,396Liabilities 2014: $3,407Net Assets 2014: $530,9892014Assets 2015: $546,673Liabilities 2015: $1,357Net Assets 2015: $545,3162015Assets 2016: $551,072Liabilities 2016: $1,695Net Assets 2016: $549,3772016Assets 2017: $557,576Liabilities 2017: $1,652Net Assets 2017: $555,9242017Assets 2018: $554,448Liabilities 2018: $1,912Net Assets 2018: $552,5362018Assets 2019: $570,320Liabilities 2019: $1,804Net Assets 2019: $568,5162019Assets 2020: $532,080Liabilities 2020: $0Net Assets 2020: $532,0802020Assets 2021: $637,006Liabilities 2021: $4,995Net Assets 2021: $632,0112021Assets 2022: $619,637Liabilities 2022: $1,861Net Assets 2022: $617,7762022Assets 2023: $608,795Liabilities 2023: $1,760Net Assets 2023: $607,0352023Assets 2024: $603,932Liabilities 2024: $2,297Net Assets 2024: $601,6352024

Highlighted filing

2021

Assets$637,006
Liabilities$4,995
Net Assets$632,011

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $169,0632011Expenses 2012: $209,8312012Revenue 2013: $237,365Expenses 2013: $225,205Net Income 2013: $12,1602013Revenue 2014: $232,924Expenses 2014: $227,976Net Income 2014: $4,9482014Revenue 2015: $244,025Expenses 2015: $229,698Net Income 2015: $14,3272015Revenue 2016: $219,137Expenses 2016: $215,240Net Income 2016: $3,8972016Revenue 2017: $221,845Expenses 2017: $215,298Net Income 2017: $6,5472017Revenue 2018: $235,931Expenses 2018: $239,319Net Income 2018: -$3,3882018Revenue 2019: $238,074Expenses 2019: $222,094Net Income 2019: $15,9802019Revenue 2020: $119,532Expenses 2020: $152,384Net Income 2020: -$32,8522020Revenue 2021: $292,586Expenses 2021: $192,655Net Income 2021: $99,9312021Revenue 2022: $170,137Expenses 2022: $184,372Net Income 2022: -$14,2352022Revenue 2023: $124,402Expenses 2023: $135,143Net Income 2023: -$10,7412023Revenue 2024: $157,812Expenses 2024: $163,212Net Income 2024: -$5,4002024

Highlighted filing

2021

Revenue$292,586
Expenses$192,655
Net Income$99,931
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 9, 2022
Return Version
2021v4.1
Gross Receipts
$2,217,697
Mission and Program Overview

Mission

Provide activities and support for veterans. Organization promotes americanism to the general public and supports other activities that help the local community.

Veterans group serving other veterans that need medical and social services care. Organization also promotews americanism to the general public and supports other activities that help the local community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$532,080$632,011▲ $99,931
Land, Buildings, and Equipment, Net$467,334$467,334→ $0
Cash and Non-Interest-Bearing Accounts$57,732$156,410▲ $98,678
Inventories for Sale or Use$6,434$10,222▲ $3,788
Prepaid Expenses and Deferred Charges$580$3,040▲ $2,460
Total Assets$532,080$637,006▲ $104,926
Liabilities
Accounts Payable and Accrued Expenses-$4,995-
Total Liabilities$0$4,995▲ $4,995
Net Assets / Fund Balance
Total Net Assets Fund Balance$532,080$632,011▲ $99,931
Total Liabilities and Net Assets / Fund Balance$532,080$637,006▲ $104,926

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$346,800-$346,800
Equipment$77,758-$77,758
Land$42,776-$42,776
Compensation and Service Providers

Board Members and Trustees

NameTitle
Randy Koivisto1st Vice
Tom Janos2nd Vice
Carene JohnsonBar Manager
Keith HalsCommander
Glenn PierceGaming Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$4,798
Program Service Revenue
$37,063
Investment Income
$0
Other Revenue
$250,725
All Other Contributions
$4,190
Change in Net Assets
$99,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,375
Salaries, Compensation, and Employee Benefits$71,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,215--$66,215
Insurance$8,985--$8,985
Other Expenses$7,964--$7,964
Advertising$6,087--$6,087
Payroll Taxes$5,065--$5,065
All Other Expenses$4,677--$4,677
Occupancy$1,360--$1,360
Information Technology-$821-$821
Total Functional Expenses$191,834$821$0$192,655
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,958,486
Gaming Direct Expenses$1,843,683
Fundraising Gross Income$29,988
Fundraising Direct Expenses$10,835
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Midsummer$29,988$29,988-$29,988
Total Events$29,988$29,988$10,835$19,153
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section B, Line 11

Taxpreparer reviews tax returns with mgmt. Team. After reviewal, mgmt. Sends returns to its monthly board meeting for final review. Once reviewed they are forwareded to the appropriate govt agencies. Organization meetings are held each month during the year.

Form 990, Part VI, Section B, Line 15

The board generally procures multiple bids on goods and services. In cases of new hires, mgmt. Will enquire with outside sources to determine appropriate pay scales. In cases where there would be an increase in existing salaries, they refer to industry guidelines and standards.

Form 990, Part VI, Section C, Line 19

The organization makes available to the public all governing documents, financial statements and tax returns. Documents are available for submission upon formal request at the posts place of business, monday thru friday each week. The organization does not have a formal written conflict of interest or whistleblowing policies.

Filing and Contact Details

Filer

Filer Name
North Branch Post No 85 The American Legion Dept of MN
EIN
41-0900319
Phone
6516744810
Address
PO Box 87 6439 Elm Street, North Branch, MN 55056

Signing Officer

Name
Darcy Doble
Title
Commander
Phone
6516744810
Signed
2022-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darcy Doble
Formed
1945
Legal Domicile
Mn
Voting Board Members
250
Independent Board Members
250
Employees
14

Preparer

Firm
Dittmer Accounting Services Ltd
Address
2512 Hillsboro Ave N, Golden Valley, MN 55427
Preparer
James A Dittmer
Phone
6516979040
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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/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Glenn Pierce
IRS990ScheduleG/GamingManagerServicesProvTxt0Manages, supervises, trains, audits and reports to the Post
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Glenn Pierce
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0MN
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt06439 Elm Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0North Branch
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055056
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAXPREPARER REVIEWS TAX RETURNS WITH MGMT. TEAM. AFTER REVIEWAL, MGMT. SENDS RETURNS TO ITS MONTHLY BOARD MEETING FOR FINAL REVIEW. ONCE REVIEWED THEY ARE FORWAREDED TO THE APPROPRIATE GOVT AGENCIES. ORGANIZATION MEETINGS ARE HELD EACH MONTH DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD GENERALLY PROCURES MULTIPLE BIDS ON GOODS AND SERVICES. IN CASES OF NEW HIRES, MGMT. WILL ENQUIRE WITH OUTSIDE SOURCES TO DETERMINE APPROPRIATE PAY SCALES. IN CASES WHERE THERE WOULD BE AN INCREASE IN EXISTING SALARIES, THEY REFER TO INDUSTRY GUIDELINES AND STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS. DOCUMENTS ARE AVAILABLE FOR SUBMISSION UPON FORMAL REQUEST AT THE POSTS PLACE OF BUSINESS, MONDAY THRU FRIDAY EACH WEEK. THE ORGANIZATION DOES NOT HAVE A FORMAL WRITTEN CONFLICT OF INTEREST OR WHISTLEBLOWING POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0532080
IRS990/TotalAssetsEOYAmt0637006
IRS990/TotalAssetsGrp/BOYAmt0532080
IRS990/TotalAssetsGrp/EOYAmt0637006
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04798
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0821
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0191834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192655
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt04995
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt04995
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0532080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0632011
IRS990/TotalProgramServiceRevenueAmt037063
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292586
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0532080
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0637006
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06439 Elm Street
IRS990/USAddress/CityNm0North Branch
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055056
IRS990/VotingMembersGoverningBodyCnt0250
IRS990/VotingMembersIndependentCnt0250
IRS990/WebsiteAddressTxt0www.nbamericanlegion.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARCY DOBLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06516744810
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0North Branch Post No 85 The American Legion Dept of MN
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410900319
ReturnHeader/Filer/PhoneNum06516744810
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 87 6439 Elm Street
ReturnHeader/Filer/USAddress/CityNm0North Branch
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055056
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611631164
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dittmer Accounting Services Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02512 Hillsboro Ave N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Golden Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055427
ReturnHeader/PreparerPersonGrp/PhoneNum06516979040
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James A Dittmer
ReturnHeader/ReturnTs02022-03-09T08:40:40-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DARCY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DOBLE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.02$6.02$1.58$1.63$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$0.02$6.07$1.24$1.35$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.20$0.02$6.18$1.70$1.84$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.37$0.05$6.32$2.93$1.93$1.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$0.00$5.32$1.20$1.52$0.33
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$0.02$5.69$2.38$2.22$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$0.02$5.53$2.36$2.39$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.58$0.02$5.56$2.22$2.15$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.51$0.02$5.49$2.19$2.15$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.47$0.01$5.45$2.44$2.30$0.14
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$0.03$5.31$2.33$2.28$0.05
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.30$0.04$5.26$2.37$2.25$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$0.07$5.17$2.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.06$4.68$1.69