Civic Intelligence

North Branch Post No 85 the American Legion Dept of Minnesota

990 • Fiscal year 2015 • EIN 41-0900319

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 26, 2016

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

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Net Margin

56th percentile

5.9%

Higher net margin than 56% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2015 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2015

Asset Growth

63rd percentile

2.3%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

4.8%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$546,673

Up $12,277 (+2.3%) from 2014

Net Assets

Up

$545,316

Up $14,327 (+2.7%) from 2014

Liabilities

Down

$1,357

Down $2,050 (-60%) from 2014

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin56th percentile

Revenue

Up

$244,025

Up $11,101 (+4.8%) from 2014

Expenses

Up

$229,698

Up $1,722 (+0.8%) from 2014

Net Income

Up

$14,327

Up $9,379 (+190%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth63rd 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

2015

Assets$546,673
Liabilities$1,357
Net Assets$545,316
Open 2015 Filing

Operations Trend

Revenue Growth50th 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

2015

Revenue$244,025
Expenses$229,698
Net Income$14,327
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 26, 2016
Return Version
2015v2.1
Gross Receipts
$1,505,993
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$530,989$545,316▲ $14,327
Land, Buildings, and Equipment, Net$463,196$467,186▲ $3,990
Cash and Non-Interest-Bearing Accounts$62,333$70,470▲ $8,137
Inventories for Sale or Use$8,417$8,467▲ $50
Prepaid Expenses and Deferred Charges$450$550▲ $100
Total Assets$534,396$546,673▲ $12,277
Liabilities
Accounts Payable and Accrued Expenses$3,407$1,357▼ $2,050
Total Liabilities$3,407$1,357▼ $2,050
Net Assets / Fund Balance
Total Net Assets Fund Balance$530,989$545,316▲ $14,327
Total Liabilities and Net Assets / Fund Balance$534,396$546,673▲ $12,277

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$346,800-$346,800
Equipment$77,610-$77,610
Land$42,776-$42,776
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Randy Koivisto1st Vice
Dan Hals2nd Vice
Carene JohnsonBar Manager
Darcy DobleCommander
Glenn PierceGaming Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$8,197
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$235,828
All Other Contributions
$6,599
Change in Net Assets
$14,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,862
Salaries, Compensation, and Employee Benefits$98,836
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,836--$98,836
Other Expenses$8,503--$8,503
Advertising-$3,872-$3,872
Office Expenses-$1,626-$1,626
Total Functional Expenses$224,200$5,498$0$229,698
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,262,388
Gaming Direct Expenses$1,180,435
Fundraising Gross Income$27,865
Fundraising Direct Expenses$4,023
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Midsummer$27,865$27,865-$27,865
Total Events$27,865$27,865$4,023$23,842
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
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 the 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 work 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
Darcy Doble
Title
Commander
Signed
2016-02-26
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
29

Preparer

Firm
Anderson Dittmer & Co LTD
Address
1751 County Rd B West Suite 100, St Paul, MN 55113
Preparer
James A Dittmer
Phone
6516979040
Raw XML Appendix358 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03407
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01357
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Veterans 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt03872
IRS990/AdvertisingGrp/TotalAmt03872
IRS990/AllOtherContributionsAmt06599
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Carene Johnson
IRS990/BooksInCareOfDetail/PhoneNum06516744810
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06439 Elm Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0North Branch
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055056
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt062333
IRS990/CashNonInterestBearingGrp/EOYAmt070470
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt077510
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt08197
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0130862
IRS990/CYOtherRevenueAmt0235828
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt014327
IRS990/CYSalariesCompEmpBnftPaidAmt098836
IRS990/CYTotalExpensesAmt0229698
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0244025
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0To promote americanism and military recognition to all its members in the community
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt029
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4040.00
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Randy Koivisto
IRS990/Form990PartVIISectionAGrp/PersonNm1Darcy Doble
IRS990/Form990PartVIISectionAGrp/PersonNm2Dan Hals
IRS990/Form990PartVIISectionAGrp/PersonNm3Glenn Pierce
IRS990/Form990PartVIISectionAGrp/PersonNm4Carene Johnson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt01st Vice
IRS990/Form990PartVIISectionAGrp/TitleTxt1Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice
IRS990/Form990PartVIISectionAGrp/TitleTxt3Gaming Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt4Bar Manager
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01945
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt04023
IRS990/FundraisingGrossIncomeAmt027865
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt01180435
IRS990/GamingGrossIncomeAmt01262388
IRS990/GoverningBodyVotingMembersCnt0250
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01505993
IRS990/GrossSalesOfInventoryAmt0207543
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0250
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt08417
IRS990/InventoriesForSaleOrUseGrp/EOYAmt08467
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0463196
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0467186
IRS990/LandBldgEquipCostOrOtherBssAmt0467186
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01598
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0530989
IRS990/NetAssetsOrFundBalancesEOYAmt0545316
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt023842
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023842
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt081953
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt081953
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0130033
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01626
IRS990/OfficeExpensesGrp/TotalAmt01626
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Bar Expenses
IRS990/OtherExpensesGrp/Desc1Lawful Purpose Donations
IRS990/OtherExpensesGrp/Desc2Sales Tax
IRS990/OtherExpensesGrp/Desc3Repairs and Maintenance
IRS990/OtherExpensesGrp/ProgramServicesAmt019769
IRS990/OtherExpensesGrp/ProgramServicesAmt176432
IRS990/OtherExpensesGrp/ProgramServicesAmt220660
IRS990/OtherExpensesGrp/ProgramServicesAmt38503
IRS990/OtherExpensesGrp/TotalAmt019769
IRS990/OtherExpensesGrp/TotalAmt176432
IRS990/OtherExpensesGrp/TotalAmt220660
IRS990/OtherExpensesGrp/TotalAmt38503
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt098836
IRS990/OtherSalariesAndWagesGrp/TotalAmt098836
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0450
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0550
IRS990/PrincipalOfficerNm0Randy Koivisto
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08248
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128568
IRS990/PYOtherRevenueAmt0224676
IRS990/PYRevenuesLessExpensesAmt04948
IRS990/PYSalariesCompEmpBnftPaidAmt099408
IRS990/PYTotalExpensesAmt0227976
IRS990/PYTotalRevenueAmt0232924
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt014327
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0530989
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0545316
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0346800
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0346800
IRS990ScheduleD/EquipmentGrp/BookValueAmt077610
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077610
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt042776
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042776
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0467186
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04023
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MIDSUMMER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04023
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04023
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027865
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027865
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027865
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027865
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023842
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt093657
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt053630
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0872825
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01020112
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01180435
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0131690
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt098981
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01031717
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01262388
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt081953
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0155019
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0155019
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt05304
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt05304
IRS990ScheduleG/GamingManagerCompensationAmt024000
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 THE 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 WORK 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/TotalAssetsBOYAmt0534396
IRS990/TotalAssetsEOYAmt0546673
IRS990/TotalAssetsGrp/BOYAmt0534396
IRS990/TotalAssetsGrp/EOYAmt0546673
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08197
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05498
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0224200
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229698
IRS990/TotalGrossUBIAmt081953
IRS990/TotalLiabilitiesBOYAmt03407
IRS990/TotalLiabilitiesEOYAmt01357
IRS990/TotalLiabilitiesGrp/BOYAmt03407
IRS990/TotalLiabilitiesGrp/EOYAmt01357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0530989
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0545316
IRS990/TotalRevenueGrp/ExclusionAmt023842
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0244025
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt081953
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0534396
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0546673
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/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARCY DOBLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-26
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 & Co LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01751 County Rd B West Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0St Paul
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055113
ReturnHeader/PreparerPersonGrp/PhoneNum06516979040
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James A Dittmer
ReturnHeader/ReturnTs02016-02-26T11:29:54-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$546,673
Liabilities
$1,357
Net assets
$545,316
Revenue
$244,025
Expenses
$229,698
Net income
$14,327
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
2015Detailed filing. Detailed filing data is available for this year.$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