Civic Intelligence

North Branch Post No 85 the American Legion Dept of Minnesota

990 • Fiscal year 2014 • EIN 41-0900319

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 23, 2015

Organization Profilewww.nbamericanlegion.com
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

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

57th percentile

2.1%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$18,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

57th percentile

0.9%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

47th percentile

-1.9%

Faster revenue growth than 47% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$534,396

Up $4,584 (+0.9%) from 2013

Net Assets

Up

$530,989

Up $4,948 (+0.9%) from 2013

Liabilities

Down

$3,407

Down $364 (-9.7%) from 2013

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin57th percentile

Revenue

Down

$232,924

Down $4,441 (-1.9%) from 2013

Expenses

Up

$227,976

Up $2,771 (+1.2%) from 2013

Net Income

Down

$4,948

Down $7,212 (-59%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

2014

Assets$534,396
Liabilities$3,407
Net Assets$530,989
Open 2014 Filing

Operations Trend

Revenue Growth47th percentile

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

2014

Revenue$232,924
Expenses$227,976
Net Income$4,948
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 23, 2015
Return Version
2014v5.0
Gross Receipts
$1,466,046
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$526,041$530,989▲ $4,948
Land, Buildings, and Equipment, Net$463,868$463,196▼ $672
Cash and Non-Interest-Bearing Accounts$57,088$62,333▲ $5,245
Inventories for Sale or Use$8,342$8,417▲ $75
Prepaid Expenses and Deferred Charges$514$450▼ $64
Total Assets$529,812$534,396▲ $4,584
Liabilities
Accounts Payable and Accrued Expenses$3,771$3,407▼ $364
Total Liabilities$3,771$3,407▼ $364
Net Assets / Fund Balance
Total Net Assets Fund Balance$526,041$530,989▲ $4,948
Total Liabilities and Net Assets / Fund Balance$529,812$534,396▲ $4,584

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$346,800-$346,800
Equipment$73,620$-672$73,620
Land$42,776-$42,776
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Glenn PierceGaming ManagerFT$18,000$18,000

Board Members and Trustees

NameTitle
Dan ForschlerFinance Director
Darcy Doble1st Vice
Carene JohnsonBar Manager
Randy KoivistoCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$8,248
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$224,676
All Other Contributions
$7,100
Change in Net Assets
$4,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,568
Salaries, Compensation, and Employee Benefits$99,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,408--$99,408
Other Expenses$3,577--$3,577
Advertising-$2,739-$2,739
Office Expenses-$2,201-$2,201
Total Functional Expenses$223,036$4,940$0$227,976
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,209,815
Gaming Direct Expenses$1,156,872
Fundraising Gross Income$33,922
Fundraising Direct Expenses$9,734
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Midsummer$33,922$33,922-$33,922
Total Events$33,922$33,922$9,734$24,188
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
Audit committee
Yes
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
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

“Tax preparer reviews returns with management, after proper reviewal, management brings returns to its monthly board meeting for final review and approval. Organization board meetings are held each month during the year.”

Form 990, Part VI, Section B, Line 15

“The board generally will procure multiple bids on work that needs to be performed at the club. In cases of new employees, management will outsource its information and discuss with other military organizations what they pay for reasonable compensation to its employees. In cases where there would be an increase in pay for existing employees, 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 review upon request at the posts place of business, monday thru friday each week. The organization does not have a written conflict of interest or whistleblowing policies.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 85
EIN
41-0900319
Phone
6516744810
Address
6439 Elm Street, North Branch, MN 55056

Signing Officer

Name
Randy Kovisto
Title
Commander
Signed
2015-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Koivisto
Formed
1945
Legal Domicile
Mn
Voting Board Members
250
Independent Board Members
250
Employees
30
Volunteers
100

Preparer

Firm
Anderson Dittmer and Company LTD
Address
1751 W County Rd B Suite 100, St Paul, MN 55113
Preparer
James Dittmer
Phone
6516979040
Raw XML Appendix371 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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IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Glenn Pierce
IRS990ScheduleG/GamingManagerServicesProvTxt0Manages, supervises, trains, audits and reports to the Post
IRS990ScheduleG/GamingOtherFacilityPct00.10000
IRS990ScheduleG/GamingOwnFacilityPct00.90000
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/ExplanationTxt0TAX PREPARER REVIEWS RETURNS WITH MANAGEMENT, AFTER PROPER REVIEWAL, MANAGEMENT BRINGS RETURNS TO ITS MONTHLY BOARD MEETING FOR FINAL REVIEW AND APPROVAL. ORGANIZATION BOARD MEETINGS ARE HELD EACH MONTH DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD GENERALLY WILL PROCURE MULTIPLE BIDS ON WORK THAT NEEDS TO BE PERFORMED AT THE CLUB. IN CASES OF NEW EMPLOYEES, MANAGEMENT WILL OUTSOURCE ITS INFORMATION AND DISCUSS WITH OTHER MILITARY ORGANIZATIONS WHAT THEY PAY FOR REASONABLE COMPENSATION TO ITS EMPLOYEES. IN CASES WHERE THERE WOULD BE AN INCREASE IN PAY FOR EXISTING EMPLOYEES, 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 REVIEW UPON REQUEST AT THE POSTS PLACE OF BUSINESS, MONDAY THRU FRIDAY EACH WEEK. THE ORGANIZATION DOES NOT HAVE A 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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0529812
IRS990/TotalAssetsEOYAmt0534396
IRS990/TotalAssetsGrp/BOYAmt0529812
IRS990/TotalAssetsGrp/EOYAmt0534396
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08248
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04940
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0223036
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227976
IRS990/TotalGrossUBIAmt052943
IRS990/TotalLiabilitiesBOYAmt03771
IRS990/TotalLiabilitiesEOYAmt03407
IRS990/TotalLiabilitiesGrp/BOYAmt03771
IRS990/TotalLiabilitiesGrp/EOYAmt03407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0526041
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0530989
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/ExclusionAmt024188
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232924
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt052943
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0529812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0534396
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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY KOVISTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 85
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410900319
ReturnHeader/Filer/PhoneNum06516744810
ReturnHeader/Filer/USAddress/AddressLine1Txt06439 Elm Street
ReturnHeader/Filer/USAddress/CityNm0North Branch
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Anderson Dittmer and Company LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01751 W County Rd B Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0St Paul
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055113
ReturnHeader/PreparerPersonGrp/PhoneNum06516979040
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Dittmer
ReturnHeader/ReturnTs02015-02-23T01:00:05-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$534,396
Liabilities
$3,407
Net assets
$530,989
Revenue
$232,924
Expenses
$227,976
Net income
$4,948
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
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
2014Detailed filing. Detailed filing data is available for this year.$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