Civic Intelligence

American Legion Auxiliary Post 290 Howard Mccarty

EIN 41-6037640 • 501(c)19 • Cambridge, MN

Revoked

Profile

To support the American Legion and its programs for veterans, young people and community.To provide for today's needs while being advocates for a brighter future.To advance the understanding of patriotism and responsibility of citizenship.To promote individual integrity and family values.To ensure, as volunteers, that Auxiliary members continue to promote all that is good in the nation today, tomorrow and for generations to come through serving others first and not self.

Revocation date: May 15, 2023

220 Main Street SCambridge, MN 55008

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2019

Net Margin

100th percentile

15554%

Higher net margin than 100% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2019

Top Officer Pay

95th percentile

$4,656

Higher top officer pay than 95% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2019

Asset Growth

7th percentile

-45%

Faster asset growth than 7% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Assets

Down

$16,142

Down $13,065 (-45%) from 2018

Liabilities

Flat

$0

Flat from 2018

Net Assets

Down

$16,142

Down $13,065 (-45%) from 2018

Revenue

Up

-$84

Up $12,914 (+99%) from 2018

Expenses

Up

$12,981

Up $7,331 (+130%) from 2018

Net Income

Up

-$13,065

Up $5,583 (+30%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $35,783Liabilities 2011: $295Net Assets 2011: $35,4882011Assets 2012: $47,034Liabilities 2012: $1,553Net Assets 2012: $45,4812012Assets 2013: $159,521Liabilities 2013: $2,538Net Assets 2013: $156,9832013Assets 2014: $140,396Liabilities 2014: $1,025Net Assets 2014: $139,3712014Assets 2015: $119,976Liabilities 2015: $0Net Assets 2015: $119,9762015Assets 2016: $71,020Liabilities 2016: $0Net Assets 2016: $71,0202016Assets 2017: $47,855Liabilities 2017: $0Net Assets 2017: $47,8552017Assets 2018: $29,207Liabilities 2018: $0Net Assets 2018: $29,2072018Assets 2019: $16,142Liabilities 2019: $0Net Assets 2019: $16,1422019

Highlighted filing

2019

Assets$16,142
Liabilities$0
Net Assets$16,142

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$50K$0-$50KRevenue 2011: $28,248Expenses 2011: $5,994Net Income 2011: $22,2542011Revenue 2012: $16,501Expenses 2012: $6,508Net Income 2012: $9,9932012Revenue 2013: $35,817Expenses 2013: $8,896Net Income 2013: $26,9212013Revenue 2014: -$9,518Expenses 2014: $8,094Net Income 2014: -$17,6122014Revenue 2015: -$11,957Expenses 2015: $7,438Net Income 2015: -$19,3952015Revenue 2016: -$36,281Expenses 2016: $12,675Net Income 2016: -$48,9562016Revenue 2017: -$11,930Expenses 2017: $9,235Net Income 2017: -$21,1652017Revenue 2018: -$12,998Expenses 2018: $5,650Net Income 2018: -$18,6482018Revenue 2019: -$84Expenses 2019: $12,981Net Income 2019: -$13,0652019

Highlighted filing

2019

Revenue-$84
Expenses$12,981
Net Income-$13,065

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$274,162
Mission and Program Overview

Mission

To support the American Legion and its programs for veterans, young people and community.To provide for today's needs while being advocates for a brighter future.To advance the understanding of patriotism and responsibility of citizenship.To promote individual integrity and family values.To ensure, as volunteers, that Auxiliary members continue to promote all that is good in the nation today, tomorrow and for generations to come through serving others first and not self.

To support the american legion and its programs for veterans, young people, and community. To advance the understanding of patriotism and responsibility of citizenship. To promote individual intergrity and family values, serving others first and not self.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,339$8,343▼ $2,996
Savings and Temporary Cash Investments$17,778$7,799▼ $9,979
Total Assets$29,207$16,142▼ $13,065
Other Assets Total$90--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,207$16,142▼ $13,065
Total Net Assets Fund Balance$29,207$16,142▼ $13,065
Total Liabilities and Net Assets / Fund Balance$29,207$16,142▼ $13,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sherrey SlettenGambling ManPT$4,656$4,656

Board Members and Trustees

NameTitle
Amy GrafensteinPresident
Nancy More1st Vice Pre
Sherrey Sletten2nd Vice Pre
Bev AstrumChaplain
Bev AstrumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,818
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$-3,922
All Other Contributions
$1,593
Change in Net Assets
$-13,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$2,000$400-$2,400
Payments to Affiliates$2,395--$2,395
Conferences and Meetings$676--$676
Other Expenses$130$1,170-$130
Total Functional Expenses$11,411$1,570$0$12,981
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$274,246
Gaming Gross Income$270,324
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 6

The organization has members, not stockholders. Each member is entitled to one vote on all affairs related to the organization. There are no priority voting rights.

Form 990, Page 6, Part VI, Line 7A

The membership has an annual meeting to vote in the new members for the board of directors. All members have one vote per office.

Form 990, Page 6, Part VI, Line 7B

Organizational decisions have recommendations made by the board of directors, but must generally also be approved by vote of the general membership.

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

The annual form 990 and related schedules is provided to the board of directors for review and signature prior to being submitted for filing to the apprpriate agencies.

Form 990, Page 6, Part VI, Line 15A

Any compensation provided to board members requires approval of the membership. Amounts approved are based on services rendered, related experience, and comparision to local wages to determine reasonable compensation.

Form 990, Page 6, Part VI, Line 15B

The compensation for the gambling manager and otehr staff is reviewed each year, compared to other local gambling organizations, reviewed compared to time required for job duties, etc. And then a reasonable compensation rate is determined for each employee.

Form 990, Page 6, Part VI, Line 19

Documents are provided in printed or electronic form when the organization received a reasonable request for such information.

Filing and Contact Details

Filer

Filer Name
American Legion Auxiliary Post 290
EIN
41-6037640
Phone
7636451314
Address
220 MAIN STREET S, CAMBRIDGE, MN 55008

Signing Officer

Name
Amy Grafenstein
Title
President
Phone
7636451314
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Grafenstein
Formed
1922
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
15

Preparer

Firm
Currie Pangerl & Associates Ltd
Address
1015 HILLSIDE AVE SW STE 2, PINE CITY, MN 55063
Preparer
Peggy J Jensen CPA
Phone
3206292090
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To support the american legion and its programs for veterans, young people, and community. To advance the understanding of patriotism and responsibility of citizenship. To promote individual intergrity and family values, serving others first and not self.

Form 990, Page 1, Part I, Line 6

Volunteers work together to provide organization and execution of veteran's appreciation events (i.e. Memorial day and veteran's day activities, veteran's dinners, etc.), promote patriotism within the local community, and generally support the national american legion auxiliary efforts.

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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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAPLAIN
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IRS990/GamingDirectExpensesAmt0274246
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT THE AMERICAN LEGION AND ITS PROGRAMS FOR VETERANS, YOUNG PEOPLE, AND COMMUNITY. TO ADVANCE THE UNDERSTANDING OF PATRIOTISM AND RESPONSIBILITY OF CITIZENSHIP. TO PROMOTE INDIVIDUAL INTERGRITY AND FAMILY VALUES, SERVING OTHERS FIRST AND NOT SELF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS WORK TOGETHER TO PROVIDE ORGANIZATION AND EXECUTION OF VETERAN'S APPRECIATION EVENTS (I.E. MEMORIAL DAY AND VETERAN'S DAY ACTIVITIES, VETERAN'S DINNERS, ETC.), PROMOTE PATRIOTISM WITHIN THE LOCAL COMMUNITY, AND GENERALLY SUPPORT THE NATIONAL AMERICAN LEGION AUXILIARY EFFORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS, NOT STOCKHOLDERS. EACH MEMBER IS ENTITLED TO ONE VOTE ON ALL AFFAIRS RELATED TO THE ORGANIZATION. THERE ARE NO PRIORITY VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERSHIP HAS AN ANNUAL MEETING TO VOTE IN THE NEW MEMBERS FOR THE BOARD OF DIRECTORS. ALL MEMBERS HAVE ONE VOTE PER OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATIONAL DECISIONS HAVE RECOMMENDATIONS MADE BY THE BOARD OF DIRECTORS, BUT MUST GENERALLY ALSO BE APPROVED BY VOTE OF THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ANNUAL FORM 990 AND RELATED SCHEDULES IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE PRIOR TO BEING SUBMITTED FOR FILING TO THE APPRPRIATE AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANY COMPENSATION PROVIDED TO BOARD MEMBERS REQUIRES APPROVAL OF THE MEMBERSHIP. AMOUNTS APPROVED ARE BASED ON SERVICES RENDERED, RELATED EXPERIENCE, AND COMPARISION TO LOCAL WAGES TO DETERMINE REASONABLE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE COMPENSATION FOR THE GAMBLING MANAGER AND OTEHR STAFF IS REVIEWED EACH YEAR, COMPARED TO OTHER LOCAL GAMBLING ORGANIZATIONS, REVIEWED COMPARED TO TIME REQUIRED FOR JOB DUTIES, ETC. AND THEN A REASONABLE COMPENSATION RATE IS DETERMINED FOR EACH EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DOCUMENTS ARE PROVIDED IN PRINTED OR ELECTRONIC FORM WHEN THE ORGANIZATION RECEIVED A REASONABLE REQUEST FOR SUCH INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/ReturnTs02020-11-12T16:56:26-06:00
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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