Civic Intelligence

American Legion

990 • Fiscal year 2013 • EIN 41-0909971

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

PO Box 123 12674 Fremont AveZimmerman, MN 55398

(763) 856-2131

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Net Margin

35th percentile

-3.2%

Higher net margin than 35% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

84th percentile

$20,116

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2013

Asset Growth

39th percentile

-1.4%

Faster asset growth than 39% of similar nonprofits.

2013 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$516,480

Down $7,506 (-1.4%) from 2012

Net Assets

Down

$511,019

Down $7,031 (-1.4%) from 2012

Liabilities

Down

$5,461

Down $475 (-8.0%) from 2012

Revenue

$221,376

No earlier filing loaded for comparison.

Expenses

Down

$228,407

Down $10,853 (-4.5%) from 2012

Net Income

-$7,031

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $546,674Liabilities 2011: $5,868Net Assets 2011: $540,8062011Assets 2012: $523,986Liabilities 2012: $5,936Net Assets 2012: $518,0502012Assets 2013: $516,480Liabilities 2013: $5,461Net Assets 2013: $511,0192013Assets 2014: $502,486Liabilities 2014: $6,431Net Assets 2014: $496,0552014Assets 2015: $460,471Liabilities 2015: $5,234Net Assets 2015: $455,2372015Assets 2016: $469,554Liabilities 2016: $8,899Net Assets 2016: $460,6552016Assets 2017: $507,135Liabilities 2017: $10,013Net Assets 2017: $497,1222017Assets 2018: $582,863Liabilities 2018: $12,611Net Assets 2018: $570,2522018Assets 2019: $641,666Liabilities 2019: $8,143Net Assets 2019: $633,5232019Assets 2020: $699,783Liabilities 2020: $58,680Net Assets 2020: $641,1032020Assets 2021: $957,873Liabilities 2021: $15,844Net Assets 2021: $942,0292021Assets 2022: $1,150,524Liabilities 2022: $19,948Net Assets 2022: $1,130,5762022Assets 2023: $1,209,623Liabilities 2023: $29,078Net Assets 2023: $1,180,5452023Assets 2024: $1,263,593Liabilities 2024: $14,923Net Assets 2024: $1,248,6702024

Highlighted filing

2013

Assets$516,480
Liabilities$5,461
Net Assets$511,019

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $344,1772011Expenses 2012: $239,2602012Revenue 2013: $221,376Expenses 2013: $228,407Net Income 2013: -$7,0312013Revenue 2014: $227,223Expenses 2014: $242,187Net Income 2014: -$14,9642014Revenue 2015: $202,703Expenses 2015: $233,763Net Income 2015: -$31,0602015Revenue 2016: $234,494Expenses 2016: $229,076Net Income 2016: $5,4182016Revenue 2017: $294,942Expenses 2017: $258,475Net Income 2017: $36,4672017Revenue 2018: $377,185Expenses 2018: $304,055Net Income 2018: $73,1302018Revenue 2019: $425,963Expenses 2019: $362,692Net Income 2019: $63,2712019Revenue 2020: $279,477Expenses 2020: $271,897Net Income 2020: $7,5802020Revenue 2021: $715,388Expenses 2021: $414,462Net Income 2021: $300,9262021Revenue 2022: $693,218Expenses 2022: $504,671Net Income 2022: $188,5472022Revenue 2023: $639,026Expenses 2023: $589,057Net Income 2023: $49,9692023Revenue 2024: $568,774Expenses 2024: $517,616Net Income 2024: $51,1582024

Highlighted filing

2013

Revenue$221,376
Expenses$228,407
Net Income-$7,031
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.0
Gross Receipts
$1,404,965
Mission and Program Overview

Mission

To provide social activities and other aid to veterans.

To provide social activities and other aid to veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$518,050$511,019▼ $7,031
Land, Buildings, and Equipment, Net$393,001$385,409▼ $7,592
Savings and Temporary Cash Investments$67,493$67,427▼ $66
Cash and Non-Interest-Bearing Accounts$44,762$44,018▼ $744
Inventories for Sale or Use$12,875$13,671▲ $796
Accounts Receivable$5,855$5,855→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$523,986$516,480▼ $7,506
Other Assets Total$0$100▲ $100
Liabilities
Accounts Payable and Accrued Expenses$5,936$5,461▼ $475
Total Liabilities$5,936$5,461▼ $475
Net Assets / Fund Balance
Total Net Assets Fund Balance$518,050$511,019▼ $7,031
Total Liabilities and Net Assets / Fund Balance$523,986$516,480▼ $7,506

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$266,411$142,930$409,341
Leasehold Improvements$108,419$17,852$126,271
Equipment$10,579$85,972$96,551
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joann LarsonAssistant Gambling MgrPT$20,116$20,116
Carl MoonGambling ManagerPT$17,100$17,100
Wayne Gilbertson1st Vice Commander/membership DirectorPT$15,156$15,156
Delton WhittlefSgt at Arms-$1,090$1,090
Jerry JohnstedFinance/service Officer-$445$445

Board Members and Trustees

NameTitle
Thomas WilkinsonExecutive Board
Virgil ScharberExecutive Board
Peggy MoonAdjutant
Carl MoonChaplain
Frank GrittnerCommander
Ron MathisonHistorian
Revenue and Support

Revenue Composition

Contributions and Grants
$4,795
Program Service Revenue
$10,140
Investment Income
$143
Other Revenue
$206,298
Change in Net Assets
$-7,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,341
Salaries, Compensation, and Employee Benefits$89,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$63,945
Current Officers, Directors, Trustees, and Key Employees---$16,691
Depreciation Depletion---$16,080
Occupancy---$9,903
Payroll Taxes---$8,430
Insurance---$8,124
Advertising---$6,380
Other Expenses---$6,198
Fees for Services Accounting---$4,275
Office Expenses---$3,464
Conferences and Meetings---$2,629
Total Functional Expenses$0$0$0$228,407
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,150,163
Gaming Direct Expenses$1,105,619
Fundraising Direct Expenses$4,641
Fundraising Gross Income$3,541
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Part VI, Section A, Line 2

Carl & peggy moon are married.

Form 990, Part VI, Section A, Line 6

All people involved in the organization that pay dues are considered members.

Form 990, Part VI, Section A, Line 7A

All members have voting authority to elect the members of the board of directors.

Form 990, Part VI, Section A, Line 7B

All members have voting authority to approve decisions of governing body.

Form 990, Part VI, Section B, Line 11

The completed form 990 is presented to the governing body prior to submission to the irs.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, financial statements and tax returns are available to the public upon request.

Filing and Contact Details

Filer

EIN
41-0909971
Phone
7638562131

Signing Officer

Name
Carl Moon
Title
Gambling Manager
Phone
7638562131
Signed
2014-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carl Moon
Formed
1947
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
6
Employees
21
Volunteers
60

Preparer

Preparer
Shelley Gaetz
Phone
3202510286
Raw XML AppendixShowing 400 of 405 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0GAMBLING MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSISTANT GAMBLING MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt31ST VICE COMMANDER/MEMBERSHIP DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE/SERVICE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt7SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt8HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE BOARD
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0142930
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0409341
IRS990ScheduleD/EquipmentGrp/BookValueAmt010579
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085972
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt096551
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0108419
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017852
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0126271
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0385409
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt050644
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt031852
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt066465
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0883032
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0981349
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01105619
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt039259
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt077763
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01033141
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01150163
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt044544
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt011083
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0124270
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03756
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0109431
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt017100
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CARL MOON
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL MANAGER OF GAMBLING OPERATIONS.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0CARL MOON
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1012674 FREMONT AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/City0ZIMMERMAN
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode055398
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CARL & PEGGY MOON ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PEOPLE INVOLVED IN THE ORGANIZATION THAT PAY DUES ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS HAVE VOTING AUTHORITY TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS HAVE VOTING AUTHORITY TO APPROVE DECISIONS OF GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPLETED FORM 990 IS PRESENTED TO THE GOVERNING BODY PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0523986
IRS990/TotalAssetsEOYAmt0516480
IRS990/TotalAssetsGrp/BOYAmt0523986
IRS990/TotalAssetsGrp/EOYAmt0516480
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04795
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228407
IRS990/TotalGrossUBIAmt011360
IRS990/TotalLiabilitiesBOYAmt05936
IRS990/TotalLiabilitiesEOYAmt05461
IRS990/TotalLiabilitiesGrp/BOYAmt05936
IRS990/TotalLiabilitiesGrp/EOYAmt05461
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0518050
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0511019
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt010140
IRS990/TotalReportableCompFromOrgAmt053907
IRS990/TotalRevenueGrp/ExclusionAmt06075
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199146
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221376
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011360
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0523986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0516480
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 123 12674 FREMONT AVE
IRS990/USAddress/City0ZIMMERMAN
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode055398
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARL MOON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GAMBLING MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07638562131
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 560
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410909971
ReturnHeader/Filer/PhoneNum07638562131
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 123 12674 FREMONT AVE
ReturnHeader/Filer/USAddress/City0ZIMMERMAN
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055398
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411656121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SCHLENNER WENNER & CO CPA'S PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 1496
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ST CLOUD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0563021496
ReturnHeader/PreparerPersonGrp/PhoneNum03202510286
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLEY GAETZ

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$0.57$0.52$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.03$1.18$0.64$0.59$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.02$1.13$0.69$0.50$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$0.72$0.41$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.06$0.64$0.28$0.27$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.43$0.36$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.57$0.38$0.30$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$0.29$0.26$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.23$0.23$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.46$0.20$0.23$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.50$0.23$0.24$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$0.22$0.23$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.01$0.52$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.01$0.54$0.34