Civic Intelligence

American Legion Post 357

990 • Fiscal year 2020 • EIN 41-6036469

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization Profile
PO Box 366Ashby, MN 56309

(218) 747-2858

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

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

Asset Growth

70th percentile

3.7%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

15th percentile

-48%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$342,675

Up $12,225 (+3.7%) from 2019

Net Assets

Up

$342,675

Up $12,378 (+3.7%) from 2019

Liabilities

Down

$0

Down $153 (-100%) from 2019

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin69th percentile

Revenue

Down

$104,645

Down $94,764 (-48%) from 2019

Expenses

Down

$92,267

Down $96,136 (-51%) from 2019

Net Income

Up

$12,378

Up $1,372 (+12%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2020

Assets$342,675
Liabilities$0
Net Assets$342,675
Open 2020 Filing

Operations Trend

Revenue Growth15th 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

2020

Revenue$104,645
Expenses$92,267
Net Income$12,378
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,702,269
Mission and Program Overview

Mission

Promote americanism and support veteran's service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$303,203$328,503▲ $25,300
Land, Buildings, and Equipment, Net$18,447$14,172▼ $4,275
Cash and Non-Interest-Bearing Accounts$8,800--
Total Assets$330,450$342,675▲ $12,225
Liabilities
Accounts Payable and Accrued Expenses$153--
Total Liabilities$153$0▼ $153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$330,297$342,675▲ $12,378
Total Net Assets Fund Balance$330,297$342,675▲ $12,378
Total Liabilities and Net Assets / Fund Balance$330,450$342,675▲ $12,225

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,123$18,225$26,348
Equipment$6,049$12,677$18,726
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Mark Ludwig1st Vice COM
Rueben Anderson2nd Commande
Peter AmundsonCommander
Richard WaltonFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$13,780
Program Service Revenue
$415
Investment Income
$3,414
Other Revenue
$87,036
Change in Net Assets
$12,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$104,645
Total Revenue per Audited Statements
$104,645
Total Revenue per Form 990
$104,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,753
Salaries, Compensation, and Employee Benefits$41,514
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,514--$41,514
All Other Expenses$11,593--$11,593
Occupancy$11,272--$11,272
Insurance$6,296--$6,296
Depreciation Depletion$4,275--$4,275
Advertising$3,182--$3,182
Other Expenses$2,418--$2,418
Fees for Services Accounting$500--$500
Office Expenses$429--$429
Total Functional Expenses$92,267$0$0$92,267

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$92,267
Total Expenses per Audited Statements$92,267
Total Expenses per Form 990$92,267
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,581,789
Gaming Direct Expenses$1,561,493
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
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
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
Phone
2187472858
Address
PO BOX 366, ASHBY, MN 56309
Doing Business As
American Legion Post 357

Signing Officer

Name
Peter Amundson
Title
Commander
Phone
2187472858
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Amundson
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
25
Volunteers
30

Preparer

Firm
Carlsonsv Llp
Address
2450 COLLEGE WAY, FERGUS FALLS, MN 56537
Preparer
Dean Birkeland CPA
Phone
2187393267
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Sales tax 2,060 0 0 sales tax 1,971 0 0 equipment 1,369 0 0 supplies, bus 910 0 0 supplies, bus 877 0 0 supplies, bus 747 0 0 supplies, bus 715 0 0 charity 450 0 0 licenses/permits 328 0 0 licenses/permits 316 0 0 taxes/licenses 269 0 0 licenses/permits 257 0 0 newsletter 240 0 0 gifts 185 0 0 229704030b 151 0 0 229704030b 146 0 0 229704030b 124 0 0 229704030b 119 0 0 bank/cc charges 97 0 0 bank/cc charges 93 0 0 bank/cc charges 79 0 0 bank/cc charges 76 0 0 bands 4 0 0 bands 4 0 0 bands 3 0 0 bands 3 0 0 total 11,593 0 0”

Form 990, Part XI, Line 9

“PY/IN-TRANSIT ITEMS 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from state and federal income taxes under section 501(c)(19) of the internal revenue code. However, the organization is required to pay state and federal income taxes on unrelated business income. Under the regulatory method, income taxes are expensed when paid. At december 31, 2020, the organization had net operating loss carry fowards available to reduce future unrelated business income taxes of approximately 74,000, which begin expire in 2033. The organization's tax returns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.”

Raw XML Appendix355 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/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM STATE AND FEDERAL INCOME TAXES UNDER SECTION 501(C)(19) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. UNDER THE REGULATORY METHOD, INCOME TAXES ARE EXPENSED WHEN PAID. AT DECEMBER 31, 2020, THE ORGANIZATION HAD NET OPERATING LOSS CARRY FOWARDS AVAILABLE TO REDUCE FUTURE UNRELATED BUSINESS INCOME TAXES OF APPROXIMATELY 74,000, WHICH BEGIN EXPIRE IN 2033. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS.
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IRS990ScheduleG/IndividualWithBooksNm0RICHARD WALTON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 366
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ASHBY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056309
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 32,020
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/ExplanationTxt2SALES TAX 2,060 0 0 SALES TAX 1,971 0 0 EQUIPMENT 1,369 0 0 SUPPLIES, BUS 910 0 0 SUPPLIES, BUS 877 0 0 SUPPLIES, BUS 747 0 0 SUPPLIES, BUS 715 0 0 CHARITY 450 0 0 LICENSES/PERMITS 328 0 0 LICENSES/PERMITS 316 0 0 TAXES/LICENSES 269 0 0 LICENSES/PERMITS 257 0 0 NEWSLETTER 240 0 0 GIFTS 185 0 0 229704030B 151 0 0 229704030B 146 0 0 229704030B 124 0 0 229704030B 119 0 0 BANK/CC CHARGES 97 0 0 BANK/CC CHARGES 93 0 0 BANK/CC CHARGES 79 0 0 BANK/CC CHARGES 76 0 0 BANDS 4 0 0 BANDS 4 0 0 BANDS 3 0 0 BANDS 3 0 0 TOTAL 11,593 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PY/IN-TRANSIT ITEMS 0
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 IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0330450
IRS990/TotalAssetsEOYAmt0342675
IRS990/TotalAssetsGrp/BOYAmt0330450
IRS990/TotalAssetsGrp/EOYAmt0342675
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013780
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt092267
IRS990/TotalFunctionalExpensesGrp/TotalAmt092267
IRS990/TotalGrossUBIAmt048124
IRS990/TotalLiabilitiesBOYAmt0153
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0153
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0330297
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0342675
IRS990/TotalProgramServiceRevenueAmt0415
IRS990/TotalRevenueGrp/ExclusionAmt043232
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-491
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0104645
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt048124
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0330450
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0342675
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 366
IRS990/USAddress/CityNm0ASHBY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056309
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER AMUNDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02187472858
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 357
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0416036469
ReturnHeader/Filer/PhoneNum02187472858
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 366
ReturnHeader/Filer/USAddress/CityNm0ASHBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056309
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411562398
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARLSONSV LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02450 COLLEGE WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FERGUS FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056537
ReturnHeader/PreparerPersonGrp/PhoneNum02187393267
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEAN BIRKELAND CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-15T16:00:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PETER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0AMUNDSON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$342,675
Liabilities
$0
Net assets
$342,675
Revenue
$104,645
Expenses
$92,267
Net income
$12,378
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
2020Detailed filing. Detailed filing data is available for this year.$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