Civic Intelligence

American Legion

990 • Fiscal year 2020 • EIN 41-0909971

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 27, 2021

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

71st percentile

0.08x

Higher debt load relative to assets than 71% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.21x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Net Margin

53rd percentile

2.7%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

89th percentile

$26,925

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2020

Asset Growth

80th percentile

9.1%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

28th percentile

-34%

Faster revenue growth than 28% of similar nonprofits.

2020 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$699,783

Up $58,117 (+9.1%) from 2019

Net Assets

Up

$641,103

Up $7,580 (+1.2%) from 2019

Liabilities

Up

$58,680

Up $50,537 (+621%) from 2019

Revenue

Down

$279,477

Down $146,486 (-34%) from 2019

Expenses

Down

$271,897

Down $90,795 (-25%) from 2019

Net Income

Down

$7,580

Down $55,691 (-88%) from 2019

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

2020

Assets$699,783
Liabilities$58,680
Net Assets$641,103

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

2020

Revenue$279,477
Expenses$271,897
Net Income$7,580
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 27, 2021
Return Version
2020v4.1
Gross Receipts
$4,767,067
Mission and Program Overview

Mission

To provide social activities and other aid to veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$633,523$641,103▲ $7,580
Land, Buildings, and Equipment, Net$368,088$353,774▼ $14,314
Savings and Temporary Cash Investments$165,135$289,643▲ $124,508
Cash and Non-Interest-Bearing Accounts$87,996$41,484▼ $46,512
Inventories for Sale or Use$15,207$14,842▼ $365
Prepaid Expenses and Deferred Charges$5,150--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$641,666$699,783▲ $58,117
Other Assets Total$90$40▼ $50
Liabilities
Other Liabilities$675$53,660▲ $52,985
Accounts Payable and Accrued Expenses$7,468$5,020▼ $2,448
Total Liabilities$8,143$58,680▲ $50,537
Net Assets / Fund Balance
Total Net Assets Fund Balance$633,523$641,103▲ $7,580
Total Liabilities and Net Assets / Fund Balance$641,666$699,783▲ $58,117

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$236,486$206,469$442,955
Leasehold Improvements$109,150$44,056$153,206
Equipment$8,138$105,244$113,382
Compensation and Service Providers

Employees

NameTitleBaseTotal
Heidi LarcomBar Manger$26,925$26,925
Delton WhittlefSgt at Arms$5,050$5,050
Liz RichterAux Membership$3,309$3,309

Board Members and Trustees

NameTitle
Patty LundgrenAux President
Loren SikkinkLegion Riders Director
Bob Lundgren1st Vice Commander/adjutant
Tom Wilkinson2nd Vice Commander/finance
Frank GrittnerChaplain/gaming Mgr
Paul MccormickCommander
Ron MathisonHistorian
Alan MillerMember at Large
Ken WoodMember at Large
Don DevriesSal 1st Vice
Curtis KolstadSal Commander
Mike TschudiService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$77,099
Program Service Revenue
$201
Investment Income
$35
Other Revenue
$202,142
All Other Contributions
$3,911
Change in Net Assets
$7,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,336
Salaries, Compensation, and Employee Benefits$98,610
Grants and Similar Amounts Paid$38,951
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$86,094
Occupancy---$37,499
Grants to Domestic Orgs---$33,359
Depreciation Depletion---$14,314
Payroll Taxes---$12,516
Office Expenses---$12,356
Grants to Domestic Individuals---$5,592
Fees for Services Accounting---$5,512
Other Expenses---$4,979
Insurance---$3,601
Advertising---$2,296
Conferences and Meetings---$15
Total Functional Expenses$0$0$0$271,897
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,401,401
Gaming Direct Expenses$4,393,428
Fundraising Gross Income$3,492
Fundraising Direct Expenses$2,003
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
Ppp Loan Payable$53,660
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 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 11B

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

Filer Name
American Legion Post 560
EIN
41-0909971
Phone
7638562131
Address
PO BOX 123 12674 FREMONT AVE, ZIMMERMAN, MN 55398

Signing Officer

Name
Paul Mccormick
Title
Commander
Phone
7638562131
Signed
2021-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Mccormick
Formed
1947
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
14
Employees
30
Volunteers
60

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
630 ROOSEVELT RD STE 201, ST CLOUD, MN 56301
Preparer
Shelley M Gaetz
Phone
3202510286
Raw XML AppendixShowing 400 of 455 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/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt090
IRS990/OtherAssetsTotalGrp/EOYAmt040
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1CLUB ACTIVITY
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3MUSIC & ENTERTAINMENT
IRS990/OtherExpensesGrp/TotalAmt032119
IRS990/OtherExpensesGrp/TotalAmt114313
IRS990/OtherExpensesGrp/TotalAmt27332
IRS990/OtherExpensesGrp/TotalAmt34979
IRS990/OtherLiabilitiesGrp/BOYAmt0675
IRS990/OtherLiabilitiesGrp/EOYAmt053660
IRS990/OtherSalariesAndWagesGrp/TotalAmt086094
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt012516
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05150
IRS990/PrincipalOfficerNm0PAUL MCCORMICK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CLUB ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0201
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0201
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09397
IRS990/PYGrantsAndSimilarPaidAmt054134
IRS990/PYInvestmentIncomeAmt0182
IRS990/PYOtherExpensesAmt0169946
IRS990/PYOtherRevenueAmt0397172
IRS990/PYProgramServiceRevenueAmt019212
IRS990/PYRevenuesLessExpensesAmt063271
IRS990/PYSalariesCompEmpBnftPaidAmt0138612
IRS990/PYTotalExpensesAmt0362692
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0425963
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt07580
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01885
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0207217
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0633523
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0641103
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165135
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0289643
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0236486
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0206469
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0442955
IRS990ScheduleD/EquipmentGrp/BookValueAmt08138
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0105244
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113382
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0109150
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044056
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0153206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt053660
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0353774
IRS990ScheduleD/TotalLiabilityAmt053660
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt0173912
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt080537
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt019360
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt03721799
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03821696
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04393428
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt092557
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt029040
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt04279804
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt04401401
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07973
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03626
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0544826
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06792
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0534408
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt0557
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt026171
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt0178
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt026906
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0FRANK GRITTNER
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL MANAGER OF GAMBLING OPERATIONS.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0FRANK GRITTNER
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 123
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ZIMMERMAN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055398
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PEOPLE INVOLVED IN THE ORGANIZATION THAT PAY DUES ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS HAVE VOTING AUTHORITY TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS HAVE VOTING AUTHORITY TO APPROVE DECISIONS OF GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPLETED FORM 990 IS PRESENTED TO THE GOVERNING BODY PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0641666
IRS990/TotalAssetsEOYAmt0699783
IRS990/TotalAssetsGrp/BOYAmt0641666
IRS990/TotalAssetsGrp/EOYAmt0699783
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt077099
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/TotalAmt0271897
IRS990/TotalGrossUBIAmt0-12815
IRS990/TotalLiabilitiesBOYAmt08143
IRS990/TotalLiabilitiesEOYAmt058680
IRS990/TotalLiabilitiesGrp/BOYAmt08143
IRS990/TotalLiabilitiesGrp/EOYAmt058680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0633523
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641103
IRS990/TotalOtherCompensationAmt00

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