Civic Intelligence

American Legion Post 202Hackensack

990 • Fiscal year 2019 • EIN 41-0905870

Jun 01, 2018 to May 31, 2019 • Filed on Oct 16, 2019

PO Box 325Hackensack, MN 56452

(218) 675-9191

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.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.06x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$0

Higher top officer pay than 65% of similar nonprofits.

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

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Asset Growth

19th percentile

-4.1%

Faster asset growth than 19% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

97th percentile

162%

Faster revenue growth than 97% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$376,989

Down $16,270 (-4.1%) from 2018

Net Assets

Down

$373,081

Down $15,596 (-4.0%) from 2018

Liabilities

Down

$3,908

Down $674 (-15%) from 2018

Revenue

Up

$63,640

Up $39,305 (+162%) from 2018

Expenses

Up

$79,236

Up $32,901 (+71%) from 2018

Net Income

Up

-$15,596

Up $6,404 (+29%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $419,080Liabilities 2011: $1,173Net Assets 2011: $417,9072011Assets 2012: $423,146Liabilities 2012: $1,556Net Assets 2012: $421,5902012Assets 2013: $433,381Liabilities 2013: $1,097Net Assets 2013: $432,2842013Assets 2014: $425,474Liabilities 2014: $4,408Net Assets 2014: $421,0662014Assets 2015: $425,572Liabilities 2015: $4,700Net Assets 2015: $420,8722015Assets 2016: $426,967Liabilities 2016: $2,604Net Assets 2016: $424,3632016Assets 2017: $413,257Liabilities 2017: $2,580Net Assets 2017: $410,6772017Assets 2018: $393,259Liabilities 2018: $4,582Net Assets 2018: $388,6772018Assets 2019: $376,989Liabilities 2019: $3,908Net Assets 2019: $373,0812019Assets 2020: $359,699Liabilities 2020: $22,804Net Assets 2020: $336,8952020Assets 2021: $383,924Liabilities 2021: $5,224Net Assets 2021: $378,7002021Assets 2022: $360,009Liabilities 2022: $4,624Net Assets 2022: $355,3852022Assets 2023: $344,727Liabilities 2023: $9,194Net Assets 2023: $335,5332023Assets 2024: $408,170Liabilities 2024: $19,697Net Assets 2024: $388,4732024

Highlighted filing

2019

Assets$376,989
Liabilities$3,908
Net Assets$373,081

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $55,074Expenses 2011: $19,390Net Income 2011: $35,6842011Revenue 2012: $25,970Expenses 2012: $22,287Net Income 2012: $3,6832012Revenue 2013: $32,205Expenses 2013: $21,511Net Income 2013: $10,6942013Revenue 2014: $15,457Expenses 2014: $26,675Net Income 2014: -$11,2182014Revenue 2015: $25,234Expenses 2015: $25,428Net Income 2015: -$1942015Revenue 2016: $31,953Expenses 2016: $28,462Net Income 2016: $3,4912016Revenue 2017: $15,130Expenses 2017: $28,816Net Income 2017: -$13,6862017Revenue 2018: $24,335Expenses 2018: $46,335Net Income 2018: -$22,0002018Revenue 2019: $63,640Expenses 2019: $79,236Net Income 2019: -$15,5962019Revenue 2020: $34,403Expenses 2020: $70,589Net Income 2020: -$36,1862020Revenue 2021: $91,596Expenses 2021: $49,791Net Income 2021: $41,8052021Revenue 2022: $60,614Expenses 2022: $83,929Net Income 2022: -$23,3152022Revenue 2023: $77,413Expenses 2023: $97,265Net Income 2023: -$19,8522023Revenue 2024: $147,980Expenses 2024: $95,040Net Income 2024: $52,9402024

Highlighted filing

2019

Revenue$63,640
Expenses$79,236
Net Income-$15,596
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Oct 16, 2019
Return Version
2018v3.1
Gross Receipts
$1,235,696
Mission and Program Overview

Mission

To provide entertainment and social activities to local veterans, to educate the general public in patriotism and to provide support to local community and charitable activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$197,001$172,947▼ $24,054
Land, Buildings, and Equipment, Net$104,935$106,507▲ $1,572
Cash and Non-Interest-Bearing Accounts$77,347$85,816▲ $8,469
Inventories for Sale or Use$13,871$11,189▼ $2,682
Prepaid Expenses and Deferred Charges$105$530▲ $425
Total Assets$393,259$376,989▼ $16,270
Liabilities
Other Liabilities$4,582$3,908▼ $674
Total Liabilities$4,582$3,908▼ $674
Net Assets / Fund Balance
Unrestricted Net Assets$388,677$373,081▼ $15,596
Total Net Assets Fund Balance$388,677$373,081▼ $15,596
Total Liabilities and Net Assets / Fund Balance$393,259$376,989▼ $16,270

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,138$191,284$218,422
Buildings$79,369$127,707$207,076
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don SatherTrustee
Ed LeighterTrustee
Roger JaycoxTrustee
Rob Albright1st Vice Pre
Dick Buche2nd Vice Pre
Ron WydenChaplain
Dave PoeCommander
Mike KanyetznyFinance Offi
Steve HoopmanService Offi
Jim MonroeSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,135
Investment Income
$1,476
Other Revenue
$52,029
Change in Net Assets
$-15,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,760
Salaries, Compensation, and Employee Benefits$28,739
Grants and Similar Amounts Paid$3,737
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$26,734
All Other Expenses---$12,490
Depreciation Depletion---$8,445
Grants to Domestic Individuals---$3,737
Other Expenses---$3,634
Advertising---$3,510
Payroll Taxes---$2,005
Fees for Services Accounting---$1,536
Insurance---$1,326
Office Expenses---$1,219
Total Functional Expenses$0$0$0$79,236
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$860,130
Gaming Gross Income$858,173
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$3,908
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 6

The organization's membership is open to any individual with honorable service in the us armed forces during specified war times.

Form 990, Page 6, Part VI, Line 7A

The governing board is elected annually by the members.

Form 990, Page 6, Part VI, Line 7B

Amendments to the bylaws are subject to approval by members.

Form 990, Page 6, Part VI, Line 11B

The post commander reviews and signs the tax returns before they are filed. The 990 is available to all board members upon request.

Form 990, Page 6, Part VI, Line 19

The documents are not available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Post 202hackensack
EIN
41-0905870
Phone
2186759191
Address
PO BOX 325, HACKENSACK, MN 56452

Signing Officer

Name
Dave Poe
Title
Commander
Phone
2186822776
Signed
2019-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Poe
Formed
1932
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
32
Volunteers
360

Preparer

Firm
Justin Clasen & Company Ltd
Address
PO BOX 90, PEQUOT LAKES, MN 56472-0090
Preparer
Christopher M Clasen
Phone
2185685242
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Operation of american legion post serving members and guests throughout the year. Provide color guard at funerals of veterans and at community events. Support community activities of youth through special events throughout the year and through american legion baseball.

Form 990, Part IX, Line 24E

Outside services 2,400 0 0 supplies 2,329 0 0 merchandise 1,067 0 0 dues & subscriptions 1,066 0 0 memorial & funeral 1,000 0 0 taxes/licenses 820 0 0 music & entertainment 732 0 0 post events 675 0 0 post activities 645 0 0 bank & credit card fees 460 0 0 sanitation & disposal 432 0 0 outside services 414 0 0 cash over/short 171 0 0 telephone 110 0 0 misc 110 0 0 nsf checks 36 0 0 bank fees 23 0 0 total 12,490 0 0

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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/NonCashPrizesOtherGamingAmt032470
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt032470
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt09676
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0122467
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0112791
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.90000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt010400
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAVID WOODRUFF
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE LAWFUL GAMBLING OPERATI
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DAVID WOODRUFF
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 325
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HACKENSACK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056452
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 29,916
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATION OF AMERICAN LEGION POST SERVING MEMBERS AND GUESTS THROUGHOUT THE YEAR. PROVIDE COLOR GUARD AT FUNERALS OF VETERANS AND AT COMMUNITY EVENTS. SUPPORT COMMUNITY ACTIVITIES OF YOUTH THROUGH SPECIAL EVENTS THROUGHOUT THE YEAR AND THROUGH AMERICAN LEGION BASEBALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERSHIP IS OPEN TO ANY INDIVIDUAL WITH HONORABLE SERVICE IN THE US ARMED FORCES DURING SPECIFIED WAR TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD IS ELECTED ANNUALLY BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE POST COMMANDER REVIEWS AND SIGNS THE TAX RETURNS BEFORE THEY ARE FILED. THE 990 IS AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE SERVICES 2,400 0 0 SUPPLIES 2,329 0 0 MERCHANDISE 1,067 0 0 DUES & SUBSCRIPTIONS 1,066 0 0 MEMORIAL & FUNERAL 1,000 0 0 TAXES/LICENSES 820 0 0 MUSIC & ENTERTAINMENT 732 0 0 POST EVENTS 675 0 0 POST ACTIVITIES 645 0 0 BANK & CREDIT CARD FEES 460 0 0 SANITATION & DISPOSAL 432 0 0 OUTSIDE SERVICES 414 0 0 CASH OVER/SHORT 171 0 0 TELEPHONE 110 0 0 MISC 110 0 0 NSF CHECKS 36 0 0 BANK FEES 23 0 0 TOTAL 12,490 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0393259
IRS990/TotalAssetsEOYAmt0376989
IRS990/TotalAssetsGrp/BOYAmt0393259
IRS990/TotalAssetsGrp/EOYAmt0376989
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt079236
IRS990/TotalGrossUBIAmt049701
IRS990/TotalLiabilitiesBOYAmt04582
IRS990/TotalLiabilitiesEOYAmt03908
IRS990/TotalLiabilitiesGrp/BOYAmt04582
IRS990/TotalLiabilitiesGrp/EOYAmt03908
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0388677
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0373081
IRS990/TotalProgramServiceRevenueAmt010135
IRS990/TotalRevenueGrp/ExclusionAmt011000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02939
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt063640
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt049701
IRS990/TotalVolunteersCnt0360
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0393259
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0376989
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0388677
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0373081
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 325
IRS990/USAddress/CityNm0HACKENSACK
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056452
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE POE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02186822776
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 202HACKENSACK
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410905870
ReturnHeader/Filer/PhoneNum02186759191
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 325
ReturnHeader/Filer/USAddress/CityNm0HACKENSACK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056452
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B0A5C6EB2453BF317F25B3AAE6E2B0959A9BF7F9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E8BE8546B1FAB346EDB8D678A8F71A50D5135961
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.49.69.82
ReturnHeader/FilingSecurityInformation/IPDt02019-12-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:48:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474889790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUSTIN CLASEN & COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 90
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEQUOT LAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0564720090
ReturnHeader/PreparerPersonGrp/PhoneNum02185685242
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER M CLASEN
ReturnHeader/ReturnTs02019-12-18T10:48:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.08$0.20$3.88$1.48$0.95$0.53
2023Detailed filing. Detailed filing data is available for this year.$3.45$0.09$3.36$0.77$0.97$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.05$3.55$0.61$0.84$0.23
2021Detailed filing. Detailed filing data is available for this year.$3.84$0.05$3.79$0.92$0.50$0.42
2020Detailed filing. Detailed filing data is available for this year.$3.60$0.23$3.37$0.34$0.71$0.36
2019Detailed filing. Detailed filing data is available for this year.$3.77$0.04$3.73$0.64$0.79$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.93$0.05$3.89$0.24$0.46$0.22
2017Detailed filing. Detailed filing data is available for this year.$4.13$0.03$4.11$0.15$0.29$0.14
2016Detailed filing. Detailed filing data is available for this year.$4.27$0.03$4.24$0.32$0.28$0.03
2015Summary only. Only limited summary data is available for this year.$4.26$0.05$4.21$0.25$0.25$0.00
2014Summary only. Only limited summary data is available for this year.$4.25$0.04$4.21$0.15$0.27$0.11
2013Summary only. Only limited summary data is available for this year.$4.33$0.01$4.32$0.32$0.22$0.11
2012Summary only. Only limited summary data is available for this year.$4.23$0.02$4.22$0.26$0.22$0.04
2011Summary only. Only limited summary data is available for this year.$4.19$0.01$4.18$0.55$0.19$0.36