Civic Intelligence

American Legion Post 112

990 • Fiscal year 2015 • EIN 41-0915767

Jan 01, 2015 to Dec 31, 2015 • Filed on May 12, 2016

525 Railroad DrElk River, MN 55330-0026

(763) 441-3150

Siviq Scores

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

Liabilities / Assets

97th percentile

0.81x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

70th percentile

11%

Higher net margin than 70% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

88th percentile

24%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

56th percentile

4.9%

Faster revenue growth than 56% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$181,122

Up $34,658 (+24%) from 2014

Net Assets

Up

$34,623

Up $31,523 (+1017%) from 2014

Liabilities

Up

$146,499

Up $3,135 (+2.2%) from 2014

Revenue

Up

$275,803

Up $12,896 (+4.9%) from 2014

Expenses

Down

$244,280

Down $1,681 (-0.7%) from 2014

Net Income

Up

$31,523

Up $14,577 (+86%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $139,616Liabilities 2011: $144,885Net Assets 2011: -$5,2692011Assets 2012: $138,874Liabilities 2012: $146,096Net Assets 2012: -$7,2222012Assets 2013: $125,384Liabilities 2013: $139,230Net Assets 2013: -$13,8462013Assets 2014: $146,464Liabilities 2014: $143,364Net Assets 2014: $3,1002014Assets 2015: $181,122Liabilities 2015: $146,499Net Assets 2015: $34,6232015Assets 2016: $203,915Liabilities 2016: $137,884Net Assets 2016: $66,0312016Assets 2017: $210,792Liabilities 2017: $120,511Net Assets 2017: $90,2812017Assets 2018: $231,101Liabilities 2018: $105,620Net Assets 2018: $125,4812018Assets 2019: $279,288Liabilities 2019: $119,950Net Assets 2019: $159,3382019Assets 2020: $267,086Liabilities 2020: $138,423Net Assets 2020: $128,6632020Assets 2021: $314,115Liabilities 2021: $99,667Net Assets 2021: $214,4482021Assets 2022: $250,922Liabilities 2022: $90,528Net Assets 2022: $160,3942022Assets 2023: $242,016Liabilities 2023: $14,654Net Assets 2023: $227,3622023Assets 2024: $250,829Liabilities 2024: $8,547Net Assets 2024: $242,2822024

Highlighted filing

2015

Assets$181,122
Liabilities$146,499
Net Assets$34,623

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $296,865Expenses 2011: $294,222Net Income 2011: $2,6432011Revenue 2012: $274,772Expenses 2012: $276,725Net Income 2012: -$1,9532012Revenue 2013: $240,940Expenses 2013: $247,564Net Income 2013: -$6,6242013Revenue 2014: $262,907Expenses 2014: $245,961Net Income 2014: $16,9462014Revenue 2015: $275,803Expenses 2015: $244,280Net Income 2015: $31,5232015Revenue 2016: $278,373Expenses 2016: $246,965Net Income 2016: $31,4082016Revenue 2017: $334,044Expenses 2017: $309,794Net Income 2017: $24,2502017Revenue 2018: $375,336Expenses 2018: $340,136Net Income 2018: $35,2002018Revenue 2019: $404,284Expenses 2019: $370,427Net Income 2019: $33,8572019Revenue 2020: $225,588Expenses 2020: $256,263Net Income 2020: -$30,6752020Revenue 2021: $439,038Expenses 2021: $353,253Net Income 2021: $85,7852021Revenue 2022: $322,589Expenses 2022: $376,643Net Income 2022: -$54,0542022Revenue 2023: $410,369Expenses 2023: $343,401Net Income 2023: $66,9682023Revenue 2024: $364,311Expenses 2024: $349,391Net Income 2024: $14,9202024

Highlighted filing

2015

Revenue$275,803
Expenses$244,280
Net Income$31,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 12, 2016
Return Version
2015v2.1
Gross Receipts
$435,348
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
Land, Buildings, and Equipment, Net$111,121$107,638▼ $3,483
Savings and Temporary Cash Investments$22,458$62,236▲ $39,778
Rtn Earn Endowment Incm Other Fnds$3,100$34,623▲ $31,523
Inventories for Sale or Use$12,885$11,248▼ $1,637
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$146,464$181,122▲ $34,658
Liabilities
Mortgage Notes Payable Secured by Investment Property$136,927$145,082▲ $8,155
Accounts Payable and Accrued Expenses$6,437$1,417▼ $5,020
Total Liabilities$143,364$146,499▲ $3,135
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,100$34,623▲ $31,523
Total Liabilities and Net Assets / Fund Balance$146,464$181,122▲ $34,658

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$440,378$440,378
Buildings$22,989$116,472$139,461
Land$84,649-$84,649
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike LeisticoDirector
Norman F FreskeDirector
Scott OlsonDirector
Sharon HackenmuellerDirector
Jerry TakleMembership Director
Robert Hackenmueller1st Vice
Ralph Forrest2nd Vice
Hugo MaunuAdjutant
Chip MartinChaplin
Tom KulkayCommander
Mike ByerJudge Advocate
John EnstromSal Commander
Greg ArndtService Officer
Bill StevensonSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$33,447
Program Service Revenue
$0
Investment Income
$241
Other Revenue
$242,115
All Other Contributions
$19,677
Change in Net Assets
$31,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,777
Salaries, Compensation, and Employee Benefits$78,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$73,317
Other Salaries and Wages---$71,169
Office Expenses---$37,574
Insurance---$13,419
Interest---$8,194
Payroll Taxes---$7,334
Fees for Services Accounting---$7,020
Depreciation Depletion---$3,483
Advertising---$1,683
Other Expenses---$680
Fees for Services Other---$100
Total Functional Expenses$0$0$0$244,280
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,336
Fundraising Direct Expenses$60,313
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners$66,746$66,746-$66,746
Lottery Machine$10,950$10,950$11,546$-596
Total Events$83,336$83,336$60,313$23,023
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

The organization has members.

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

The membership elects the board of directors.

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

Any change to the governing documents of the organization requires a vote by the membership.

Form 990, Part VI, Section B, Line 11

A copy of the 990 is presented to the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

Compliance with the conflict of interest policy is audited annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 112
EIN
41-0915767
Phone
7634413150
Address
525 RAILROAD DR, ELK RIVER, MN 55330-0026

Signing Officer

Name
Tom Kulkay
Title
Commander
Phone
7634413150
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Kulkay
Formed
1919
Legal Domicile
Mn
Voting Board Members
14
Independent Board Members
14
Employees
20
Volunteers
60

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
PO BOX 755, MONTICELLO, MN 55362
Preparer
Michael E Grage
Phone
7632955070
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IRS990/PYRevenuesLessExpensesAmt016946
IRS990/PYSalariesCompEmpBnftPaidAmt093942
IRS990/PYTotalExpensesAmt0245961
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0262907
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt031523
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt034240
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03100
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt034623
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022458
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062236
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt022989
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0116472
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0139461
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0440378
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0440378
IRS990ScheduleD/LandGrp/BookValueAmt084649
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt084649
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107638
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt060313
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNERS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0LOTTERY MACHINE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt047877
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt047877
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt066746
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt083336
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt066746
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083336
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023023
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0890
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011546
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGE TO THE GOVERNING DOCUMENTS OF THE ORGANIZATION REQUIRES A VOTE BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS AUDITED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS 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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
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/TotalAssetsBOYAmt0146464
IRS990/TotalAssetsEOYAmt0181122
IRS990/TotalAssetsGrp/BOYAmt0146464
IRS990/TotalAssetsGrp/EOYAmt0181122
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt033447
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244280
IRS990/TotalGrossUBIAmt0184852
IRS990/TotalLiabilitiesBOYAmt0143364
IRS990/TotalLiabilitiesEOYAmt0146499
IRS990/TotalLiabilitiesGrp/BOYAmt0143364
IRS990/TotalLiabilitiesGrp/EOYAmt0146499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03100
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034623
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt023264
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275803
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0184852
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0146464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181122
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0525 RAILROAD DR
IRS990/USAddress/CityNm0ELK RIVER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd0553300026
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM KULKAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07634413150
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 112
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0410915767
ReturnHeader/Filer/PhoneNum07634413150
ReturnHeader/Filer/USAddress/AddressLine1Txt0525 RAILROAD DR
ReturnHeader/Filer/USAddress/CityNm0ELK RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0553300026
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411656121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHLENNER WENNER & CO CPA'S PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 755
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTICELLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055362
ReturnHeader/PreparerPersonGrp/PhoneNum07632955070
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL E GRAGE
ReturnHeader/ReturnTs02016-05-16T14:15:44-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$2.51$0.09$2.42$3.64$3.49$0.15
2023Summary only. Only limited summary data is available for this year.$2.42$0.15$2.27$4.10$3.43$0.67
2022Summary only. Only limited summary data is available for this year.$2.51$0.91$1.60$3.23$3.77$0.54
2021Summary only. Only limited summary data is available for this year.$3.14$1.00$2.14$4.39$3.53$0.86
2020Summary only. Only limited summary data is available for this year.$2.67$1.38$1.29$2.26$2.56$0.31
2019Summary only. Only limited summary data is available for this year.$2.79$1.20$1.59$4.04$3.70$0.34
2018Summary only. Only limited summary data is available for this year.$2.31$1.06$1.25$3.75$3.40$0.35
2017Summary only. Only limited summary data is available for this year.$2.11$1.21$0.90$3.34$3.10$0.24
2016Summary only. Only limited summary data is available for this year.$2.04$1.38$0.66$2.78$2.47$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.81$1.46$0.35$2.76$2.44$0.32
2014Summary only. Only limited summary data is available for this year.$1.46$1.43$0.03$2.63$2.46$0.17
2013Summary only. Only limited summary data is available for this year.$1.25$1.39$0.14$2.41$2.48$0.07
2012Summary only. Only limited summary data is available for this year.$1.39$1.46$0.07$2.75$2.77$0.02
2011Summary only. Only limited summary data is available for this year.$1.40$1.45$0.05$2.97$2.94$0.03