Civic Intelligence

American Legion Post 320 John Wilbur Moore Post

990 • Fiscal year 2015 • EIN 41-6031923

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 20, 2016

10 12th Avenue SouthHopkins, MN 55343-7510

(952) 933-1881

Siviq Scores

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

Liabilities / Assets

75th percentile

0.14x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.09x

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

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

Net Margin

67th percentile

11%

Higher net margin than 67% 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

80th percentile

8.7%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

87th percentile

42%

Faster revenue growth than 87% of similar nonprofits.

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

Assets

Up

$186,466

Up $14,971 (+8.7%) from 2014

Net Assets

Up

$160,468

Up $15,642 (+11%) from 2014

Liabilities

Down

$25,998

Down $671 (-2.5%) from 2014

Revenue

Up

$285,901

Up $84,853 (+42%) from 2014

Expenses

Up

$255,157

Up $39,715 (+18%) from 2014

Net Income

Up

$30,744

Up $45,138 (+314%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $170,547Liabilities 2011: $9,391Net Assets 2011: $161,1562011Assets 2012: $169,782Liabilities 2012: $8,843Net Assets 2012: $160,9392012Assets 2013: $153,985Liabilities 2013: $31,120Net Assets 2013: $122,8652013Assets 2014: $171,495Liabilities 2014: $26,669Net Assets 2014: $144,8262014Assets 2015: $186,466Liabilities 2015: $25,998Net Assets 2015: $160,4682015Assets 2016: $197,487Liabilities 2016: $34,005Net Assets 2016: $163,4822016Assets 2017: $193,065Liabilities 2017: $30,096Net Assets 2017: $162,9692017Assets 2018: $203,182Liabilities 2018: $31,100Net Assets 2018: $172,0822018Assets 2019: $146,509Liabilities 2019: $18,129Net Assets 2019: $128,3802019Assets 2020: $110,395Liabilities 2020: $88,030Net Assets 2020: $22,3652020Assets 2021: $166,868Liabilities 2021: $311Net Assets 2021: $166,5572021Assets 2022: $132,612Liabilities 2022: $1,829Net Assets 2022: $130,7832022Assets 2023: $378,536Liabilities 2023: $127,906Net Assets 2023: $250,6302023Assets 2024: $429,433Liabilities 2024: $143,624Net Assets 2024: $285,8092024

Highlighted filing

2015

Assets$186,466
Liabilities$25,998
Net Assets$160,468

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $316,408Expenses 2011: $342,328Net Income 2011: -$25,9202011Revenue 2012: $315,669Expenses 2012: $315,886Net Income 2012: -$2172012Revenue 2013: $172,724Expenses 2013: $211,766Net Income 2013: -$39,0422013Revenue 2014: $201,048Expenses 2014: $215,442Net Income 2014: -$14,3942014Revenue 2015: $285,901Expenses 2015: $255,157Net Income 2015: $30,7442015Revenue 2016: $486,757Expenses 2016: $485,948Net Income 2016: $8092016Revenue 2017: $523,580Expenses 2017: $486,269Net Income 2017: $37,3112017Revenue 2018: $300,172Expenses 2018: $272,347Net Income 2018: $27,8252018Revenue 2019: $299,538Expenses 2019: $299,819Net Income 2019: -$2812019Revenue 2020: $56,639Expenses 2020: $192,569Net Income 2020: -$135,9302020Revenue 2021: $430,806Expenses 2021: $349,286Net Income 2021: $81,5202021Revenue 2022: $339,884Expenses 2022: $362,134Net Income 2022: -$22,2502022Revenue 2023: $420,192Expenses 2023: $361,051Net Income 2023: $59,1412023Revenue 2024: $559,467Expenses 2024: $369,956Net Income 2024: $189,5112024

Highlighted filing

2015

Revenue$285,901
Expenses$255,157
Net Income$30,744
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 20, 2016
Return Version
2015v2.1
Gross Receipts
$3,043,163
Mission and Program Overview

Mission

Support the constitution and patriotism and provide services for veterans along with charitable endeavors for the community.

Veterans service organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$144,826$160,468▲ $15,642
Land, Buildings, and Equipment, Net$96,061$101,196▲ $5,135
Cash and Non-Interest-Bearing Accounts$48,635$70,844▲ $22,209
Inventories for Sale or Use$10,150$9,698▼ $452
Savings and Temporary Cash Investments$5,100--
Accounts Receivable$4,203$4,203→ $0
Prepaid Expenses and Deferred Charges$346$525▲ $179
Total Assets$171,495$186,466▲ $14,971
Other Assets Total$7,000--
Liabilities
Accounts Payable and Accrued Expenses$17,061$14,477▼ $2,584
Other Liabilities$9,608$11,521▲ $1,913
Total Liabilities$26,669$25,998▼ $671
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,826$160,468▲ $15,642
Total Liabilities and Net Assets / Fund Balance$171,495$186,466▲ $14,971

Asset Categories

AssetBook ValueDepreciationBasis
Land$26,300-$26,300
Other Land Buildings$-207,581$207,581-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike Boller2nd Vice Co
Elaine ThompsonAdjutant
Dan McdonaldChaplin
Terry LehmanCommander
Ken GramsFinance Offi
Larry WoodsFirst Vice C
Gary ZiebaHistorian
Jay FergusonService Offi
Dean DvorakSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$13,838
Investment Income
$0
Other Revenue
$271,063
All Other Contributions
$1,000
Change in Net Assets
$30,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$238,917
Salaries, Compensation, and Employee Benefits$16,240
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payroll Taxes-$16,240-$16,240
Depreciation Depletion$8,475$5,507-$13,982
All Other Expenses$2,161$7,640-$9,801
Other Expenses$8,411$9,601-$8,411
Advertising$1,525$6,773-$8,298
Fees for Services Other-$1,485-$1,485
Office Expenses$1,454--$1,454
Conferences and Meetings$105--$105
Total Functional Expenses$22,131$233,026$0$255,157
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,400,244
Gaming Direct Expenses$2,371,600
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
Accounts Payable - Gaming$11,521
Accounts Payable - Other Entities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS.

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

Due to the number of members, the tax return is not made available.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
American Legion Post 320
EIN
41-6031923
Phone
9529331881
Address
10 12TH AVENUE SOUTH, HOPKINS, MN 55343-7510

Signing Officer

Name
Terry Lehman
Title
Commander
Phone
9529331881
Signed
2016-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Lehman
Formed
1932
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
41
Volunteers
75

Preparer

Firm
Michael P Mullen CPA Pllc
Address
5912 W 35TH ST, MINNEAPOLIS, MN 55416-2310
Preparer
Michael P Mullen CPA
Phone
9529283011
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 4,476 add'l entities equity included 7,824 removal of one entity -20,762 -6,640 total -15,102

Raw XML Appendix388 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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IRS990ScheduleD/TotalLiabilityAmt011521
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02077438
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02077438
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02371600
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02400244
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02400244
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt028644
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0294162
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0294162
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0THOMAS ROBERTSON
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0MICHAEL P MULLEN CPA PLLC
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine2Txt0MICHAEL P MULLEN CPA PLLC
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05912 W 35TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt05912 W 35TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MINNEAPOLIS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055416
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE TO THE NUMBER OF MEMBERS, THE TAX RETURN IS NOT MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 4,476 ADD'L ENTITIES EQUITY INCLUDED 7,824 REMOVAL OF ONE ENTITY -20,762 -6,640 TOTAL -15,102
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0171495
IRS990/TotalAssetsEOYAmt0186466
IRS990/TotalAssetsGrp/BOYAmt0171495
IRS990/TotalAssetsGrp/EOYAmt0186466
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01000
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0233026
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt022131
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255157
IRS990/TotalGrossUBIAmt0249798
IRS990/TotalLiabilitiesBOYAmt026669
IRS990/TotalLiabilitiesEOYAmt025998
IRS990/TotalLiabilitiesGrp/BOYAmt026669
IRS990/TotalLiabilitiesGrp/EOYAmt025998
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144826
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0160468
IRS990/TotalProgramServiceExpensesAmt022131
IRS990/TotalProgramServiceRevenueAmt013838
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035103
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0285901
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0249798
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0171495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0186466
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY LEHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum09529331881
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 320
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOHN WILBUR MOORE POST 320
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0416031923
ReturnHeader/Filer/PhoneNum09529331881
ReturnHeader/Filer/USAddress/AddressLine1Txt010 12TH AVENUE SOUTH
ReturnHeader/Filer/USAddress/CityNm0HOPKINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0553437510
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203651934
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL P MULLEN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05912 W 35TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MINNEAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554162310
ReturnHeader/PreparerPersonGrp/PhoneNum09529283011
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL P MULLEN CPA
ReturnHeader/ReturnTs02016-06-23T12:18:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$1.44$2.86$5.59$3.70$1.90
2023Detailed filing. Detailed filing data is available for this year.$3.79$1.28$2.51$4.20$3.61$0.59
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.02$1.31$3.40$3.62$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$4.31$3.49$0.82
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.88$0.22$0.57$1.93$1.36
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.18$1.28$3.00$3.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.03$0.31$1.72$3.00$2.72$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.30$1.63$5.24$4.86$0.37
2016Detailed filing. Detailed filing data is available for this year.$1.97$0.34$1.63$4.87$4.86$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.26$1.60$2.86$2.55$0.31
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.27$1.45$2.01$2.15$0.14
2013Summary only. Only limited summary data is available for this year.$1.54$0.31$1.23$1.73$2.12$0.39
2012Summary only. Only limited summary data is available for this year.$1.70$0.09$1.61$3.16$3.16$0.00
2011Summary only. Only limited summary data is available for this year.$1.71$0.09$1.61$3.16$3.42$0.26
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)19 • $1M-$5M nonprofits