Civic Intelligence

American Legion Post 357

990 • Fiscal year 2014 • EIN 41-6036469

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 14, 2015

Organization Profile
PO Box 366Ashby, MN 56309

(218) 747-2016

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

34th percentile

-6.1%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

76th percentile

$10,200

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

8th percentile

-10%

Faster asset growth than 8% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

22%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$335,904

Down $39,105 (-10%) from 2013

Net Assets

Down

$334,499

Down $39,430 (-11%) from 2013

Liabilities

Up

$1,405

Up $325 (+30%) from 2013

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin34th percentile

Revenue

Up

$230,258

Up $41,433 (+22%) from 2013

Expenses

Up

$244,407

Up $59,795 (+32%) from 2013

Net Income

Down

-$14,149

Down $18,362 (-436%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$600K$400K$200K$0Assets 2010: $362,181Liabilities 2010: $1,801Net Assets 2010: $360,3802010Assets 2011: $364,306Liabilities 2011: $2,094Net Assets 2011: $362,2122011Assets 2012: $371,832Liabilities 2012: $2,116Net Assets 2012: $369,7162012Assets 2013: $375,009Liabilities 2013: $1,080Net Assets 2013: $373,9292013Assets 2014: $335,904Liabilities 2014: $1,405Net Assets 2014: $334,4992014Assets 2015: $309,936Liabilities 2015: $0Net Assets 2015: $309,9362015Assets 2016: $326,906Liabilities 2016: $1,055Net Assets 2016: $325,8512016Assets 2017: $310,526Liabilities 2017: $216Net Assets 2017: $310,3102017Assets 2018: $317,460Liabilities 2018: $0Net Assets 2018: $317,4602018Assets 2019: $330,450Liabilities 2019: $153Net Assets 2019: $330,2972019Assets 2020: $342,675Liabilities 2020: $0Net Assets 2020: $342,6752020Assets 2021: $468,783Liabilities 2021: $628Net Assets 2021: $468,1552021Assets 2022: $286,784Liabilities 2022: $0Net Assets 2022: $286,7842022Assets 2023: $257,623Liabilities 2023: $109Net Assets 2023: $257,5142023Assets 2024: $278,561Liabilities 2024: $1,311Net Assets 2024: $277,2502024

Highlighted filing

2014

Assets$335,904
Liabilities$1,405
Net Assets$334,499
Open 2014 Filing

Operations Trend

Revenue Growth83rd percentile

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

$400K$200K$0-$200KExpenses 2010: $295,7572010Revenue 2011: $308,615Expenses 2011: $306,783Net Income 2011: $1,8322011Expenses 2012: $305,1902012Revenue 2013: $188,825Expenses 2013: $184,612Net Income 2013: $4,2132013Revenue 2014: $230,258Expenses 2014: $244,407Net Income 2014: -$14,1492014Revenue 2015: $259,580Expenses 2015: $284,143Net Income 2015: -$24,5632015Revenue 2016: $206,477Expenses 2016: $190,562Net Income 2016: $15,9152016Revenue 2017: $200,878Expenses 2017: $216,419Net Income 2017: -$15,5412017Revenue 2018: $183,282Expenses 2018: $183,726Net Income 2018: -$4442018Revenue 2019: $199,409Expenses 2019: $188,403Net Income 2019: $11,0062019Revenue 2020: $104,645Expenses 2020: $92,267Net Income 2020: $12,3782020Revenue 2021: $277,661Expenses 2021: $126,885Net Income 2021: $150,7762021Revenue 2022: $136,753Expenses 2022: $315,479Net Income 2022: -$178,7262022Revenue 2023: $162,274Expenses 2023: $181,544Net Income 2023: -$19,2702023Revenue 2024: $122,413Expenses 2024: $92,677Net Income 2024: $29,7362024

Highlighted filing

2014

Revenue$230,258
Expenses$244,407
Net Income-$14,149
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 14, 2015
Return Version
2014v5.0
Gross Receipts
$1,305,138
Mission and Program Overview

Mission

Promote americanism and support veteran's service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$323,184$299,495▼ $23,689
Cash and Non-Interest-Bearing Accounts$46,263$33,521▼ $12,742
Land, Buildings, and Equipment, Net$5,362$2,797▼ $2,565
Prepaid Expenses and Deferred Charges$200--
Accounts Receivable-$91-
Total Assets$375,009$335,904▼ $39,105
Liabilities
Accounts Payable and Accrued Expenses$1,080$1,405▲ $325
Total Liabilities$1,080$1,405▲ $325
Net Assets / Fund Balance
Unrestricted Net Assets$373,929$334,499▼ $39,430
Total Net Assets Fund Balance$373,929$334,499▼ $39,430
Total Liabilities and Net Assets / Fund Balance$375,009$335,904▼ $39,105

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,346$11,713$14,059
Equipment$451$300$751
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard WaltonTreasurerPT$10,200$10,200

Board Members and Trustees

NameTitle
Mark Ludwig1st Vice
Nicholas Olson2nd Vice
Dick OlsonAdjutant
David FordCommander
Revenue and Support

Revenue Composition

Contributions and Grants
$5,960
Program Service Revenue
$9,687
Investment Income
$5,711
Other Revenue
$208,900
All Other Contributions
$500
Change in Net Assets
$-14,149

Audited Revenue Reconciliation

Revenue per Audited Statements
$102,082
Revenue Not Reported on Financial Statements
$128,176
Revenue Not Reported on Form 990
$961,383
Other Revenue Adjustments
$128,176
Total Revenue per Audited Statements
$1,063,465
Total Revenue per Form 990
$230,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,959
Salaries, Compensation, and Employee Benefits$110,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$110,448
Occupancy---$17,926
All Other Expenses---$10,981
Insurance---$8,271
Advertising---$7,937
Office Expenses---$7,702
Fees for Services Accounting---$5,590
Other Expenses---$2,310
Depreciation Depletion---$268
Fees for Services Legal---$25
Total Functional Expenses$0$0$0$244,407

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,079,175
Expenses Not Reported on Form 990$961,383
Total Expenses per Form 990$244,407
Expenses Not Reported on Financial Statements$126,615
Other Expense Adjustments$126,615
Expenses per Audited Statements$117,792
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,063,436
Gaming Direct Expenses$961,383
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
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

“The board reviews form 990 before filing.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 357
EIN
41-6036469
Address
PO BOX 366, ASHBY, MN 56309
Doing Business As
Ashby American Legion Post 357

Signing Officer

Name
David Ford
Title
Commander
Signed
2015-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Ford
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
4
Employees
27

Preparer

Firm
Carlson Highland & Co Llp
Address
403 S UNION AVE, FERGUS FALLS, MN 56537
Preparer
Catherine Kulig CPA
Phone
2187393267
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Cost of goods sold-gambling 961,383 club receipts -128,176 cost of goods sold in gross receipts -961,383 club expenses not part of gambling 126,615”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold-gambling 961,383”

Schedule D, Page 4, Part XI, Line 4B

“CLUB RECEIPTS 128,176”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold in gross receipts 961,383”

Schedule D, Page 4, Part XII, Line 4B

“Club expenses not part of gambling 126,615”

Raw XML Appendix351 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE
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IRS990/FSAuditedInd0true
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IRS990/GamingGrossIncomeAmt01063436
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/IRPDocumentCnt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD-GAMBLING 961,383
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD IN GROSS RECEIPTS 961,383
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056309
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 42,710
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD-GAMBLING 961,383 CLUB RECEIPTS -128,176 COST OF GOODS SOLD IN GROSS RECEIPTS -961,383 CLUB EXPENSES NOT PART OF GAMBLING 126,615
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0375009
IRS990/TotalAssetsEOYAmt0335904
IRS990/TotalAssetsGrp/BOYAmt0375009
IRS990/TotalAssetsGrp/EOYAmt0335904
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05960
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244407
IRS990/TotalGrossUBIAmt0129339
IRS990/TotalLiabilitiesBOYAmt01080
IRS990/TotalLiabilitiesEOYAmt01405
IRS990/TotalLiabilitiesGrp/BOYAmt01080
IRS990/TotalLiabilitiesGrp/EOYAmt01405
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0373929
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334499
IRS990/TotalProgramServiceRevenueAmt09687
IRS990/TotalReportableCompFromOrgAmt010200
IRS990/TotalRevenueGrp/ExclusionAmt089248
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05711
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230258
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0129339
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0375009
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0335904
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0373929
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0334499
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 366
IRS990/USAddress/CityNm0ASHBY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056309
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID FORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 357
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0416036469
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 366
ReturnHeader/Filer/USAddress/CityNm0ASHBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056309
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411562398
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARLSON HIGHLAND & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0403 S UNION AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FERGUS FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056537
ReturnHeader/PreparerPersonGrp/PhoneNum02187393267
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE KULIG CPA
ReturnHeader/ReturnTs02015-11-16T08:36:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$335,904
Liabilities
$1,405
Net assets
$334,499
Revenue
$230,258
Expenses
$244,407
Net income
-$14,149
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.01$2.77$1.22$0.93$0.30
2023Summary only. Only limited summary data is available for this year.$2.58$0.00$2.58$1.62$1.82$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$0.00$2.87$1.37$3.15$1.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.69$0.01$4.68$2.78$1.27$1.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.00$3.43$1.05$0.92$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.00$3.30$1.99$1.88$0.11
2018Summary only. Only limited summary data is available for this year.$3.17$0.00$3.17$1.83$1.84$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.00$3.10$2.01$2.16$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.01$3.26$2.06$1.91$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.00$3.10$2.60$2.84$0.25
2014Detailed filing. Detailed filing data is available for this year.$3.36$0.01$3.34$2.30$2.44$0.14
2013Detailed filing. Detailed filing data is available for this year.$3.75$0.01$3.74$1.89$1.85$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.02$3.70$3.05
2011Summary only. Only limited summary data is available for this year.$3.64$0.02$3.62$3.09$3.07$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.02$3.60$2.96