Civic Intelligence

American Legion Post 323

990 • Fiscal year 2014 • EIN 41-6039718

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 20, 2015

PO Box 102Clearwater, MN 55320

(320) 558-6627

Siviq Scores

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

Liabilities / Assets

96th percentile

0.71x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

2.02x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

81st percentile

15%

Higher net margin than 81% of similar nonprofits.

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

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.

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

Asset Growth

62nd percentile

1.6%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

67th percentile

6.7%

Faster revenue growth than 67% of similar nonprofits.

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

Assets

Up

$292,166

Up $4,544 (+1.6%) from 2013

Net Assets

Up

$83,907

Up $15,885 (+23%) from 2013

Liabilities

Down

$208,259

Down $11,341 (-5.2%) from 2013

Revenue

Up

$103,052

Up $6,431 (+6.7%) from 2013

Expenses

Up

$87,167

Up $4,362 (+5.3%) from 2013

Net Income

Up

$15,885

Up $2,069 (+15%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $254,686Liabilities 2010: $243,568Net Assets 2010: $11,1182010Assets 2011: $277,199Liabilities 2011: $236,642Net Assets 2011: $40,5572011Assets 2012: $286,895Liabilities 2012: $230,940Net Assets 2012: $55,9552012Assets 2013: $287,622Liabilities 2013: $219,600Net Assets 2013: $68,0222013Assets 2014: $292,166Liabilities 2014: $208,259Net Assets 2014: $83,9072014Assets 2015: $312,511Liabilities 2015: $192,478Net Assets 2015: $120,0332015Assets 2016: $325,697Liabilities 2016: $186,572Net Assets 2016: $139,1252016Assets 2017: $326,298Liabilities 2017: $164,059Net Assets 2017: $162,2392017Assets 2018: $252,139Liabilities 2018: $108,334Net Assets 2018: $143,8052018Assets 2019: $256,736Liabilities 2019: $53,876Net Assets 2019: $202,8602019Assets 2020: $227,247Liabilities 2020: $629Net Assets 2020: $226,6182020Assets 2021: $466,513Liabilities 2021: $18,253Net Assets 2021: $448,2602021Assets 2022: $531,792Liabilities 2022: $24,220Net Assets 2022: $507,5722022Assets 2023: $439,489Liabilities 2023: $17,340Net Assets 2023: $422,1492023Assets 2024: $477,117Liabilities 2024: $4,211Net Assets 2024: $472,9062024

Highlighted filing

2014

Assets$292,166
Liabilities$208,259
Net Assets$83,907

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $81,1522010Expenses 2011: $78,1102011Expenses 2012: $82,4292012Revenue 2013: $96,621Expenses 2013: $82,805Net Income 2013: $13,8162013Revenue 2014: $103,052Expenses 2014: $87,167Net Income 2014: $15,8852014Revenue 2015: $144,339Expenses 2015: $108,213Net Income 2015: $36,1262015Revenue 2016: $122,615Expenses 2016: $93,842Net Income 2016: $28,7732016Revenue 2017: $693,311Expenses 2017: $670,197Net Income 2017: $23,1142017Revenue 2018: $759,531Expenses 2018: $777,965Net Income 2018: -$18,4342018Revenue 2019: $783,728Expenses 2019: $724,673Net Income 2019: $59,0552019Revenue 2020: $546,619Expenses 2020: $522,861Net Income 2020: $23,7582020Revenue 2021: $743,153Expenses 2021: $521,511Net Income 2021: $221,6422021Revenue 2022: $494,980Expenses 2022: $435,668Net Income 2022: $59,3122022Revenue 2023: $444,411Expenses 2023: $529,834Net Income 2023: -$85,4232023Revenue 2024: $552,862Expenses 2024: $502,105Net Income 2024: $50,7572024

Highlighted filing

2014

Revenue$103,052
Expenses$87,167
Net Income$15,885
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 20, 2015
Return Version
2014v5.0
Gross Receipts
$1,843,385
Mission and Program Overview

Mission

Promote and sustain the veterans organization and provide funds for the welfare of the veterans, community services and activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,780$147,117▲ $12,337
Land, Buildings, and Equipment, Net$139,813$133,010▼ $6,803
Rtn Earn Endowment Incm Other Fnds$68,022$83,907▲ $15,885
Inventories for Sale or Use$12,329$12,039▼ $290
Accounts Receivable$700$0▼ $700
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$287,622$292,166▲ $4,544
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$211,770$198,792▼ $12,978
Accounts Payable and Accrued Expenses$7,830$9,467▲ $1,637
Total Liabilities$219,600$208,259▼ $11,341
Net Assets / Fund Balance
Total Net Assets Fund Balance$68,022$83,907▲ $15,885
Total Liabilities and Net Assets / Fund Balance$287,622$292,166▲ $4,544

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$133,010$340,084$473,094
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron LashinskiPresident
Melissa Weise1st Vice
Brandon Hanebuth2nd Vice
Wally WesterbergChaplin, Adjut
Dave NelsonFinance Officer
Rick BenderHistorian
Jim EichService Officer
Doc GohmanSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$15,145
Program Service Revenue
$0
Investment Income
$57
Other Revenue
$87,850
All Other Contributions
$9,198
Change in Net Assets
$15,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,167
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$11,754$5,037-$16,791
Interest$10,453$4,480-$14,933
Depreciation Depletion$9,213$3,948-$13,161
Insurance$6,171$2,644-$8,815
All Other Expenses$4,780$3,493-$8,273
Office Expenses$3,044$1,305-$4,349
Advertising$2,130$913-$3,043
Fees for Services Accounting$1,680$720-$2,400
Other Expenses$1,106$474-$1,580
Total Functional Expenses$61,370$25,797$0$87,167
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,385,621
Gaming Direct Expenses$1,381,310
Fundraising Gross Income$31,641
Fundraising Direct Expenses$15,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast$18,741$18,741$8,122$10,619
Fish Fry$7,375$7,375$5,855$1,520
Total Events$26,116$26,116$13,977$12,139
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization's membership consists of those individuals that have served or are currently serving in the u.s. Armed forces and elect to join by completing the application for membership and paying applicable dues.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

All voting members are eligible to elect members of the governing body.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The membership approves certain significant decisions of the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

The books of the organization are kept by the finance officer. Upon completion of the form 990, he presents it to the governing body.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents can be reviewed upon request.

Filing and Contact Details

Filer

Filer Name
American Legion Post 323
EIN
41-6039718
Phone
3205586627
Address
PO BOX 102, CLEARWATER, MN 55320

Signing Officer

Name
Jim Eich
Title
Commander
Signed
2015-07-20
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
0
Employees
32

Preparer

Firm
Anfinson Thompson & Company PA
Address
1604 South 1st Street, Willmar, MN 56201
Preparer
Janine Freitas Ea
Phone
3202357491
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IRS990/OtherExpensesGrp/Desc1DUES/MEMBERSHIP
IRS990/OtherExpensesGrp/Desc2LICENSES
IRS990/OtherExpensesGrp/Desc3ADVERTISING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02133
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1650
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2474
IRS990/OtherExpensesGrp/ProgramServicesAmt04976
IRS990/OtherExpensesGrp/ProgramServicesAmt14545
IRS990/OtherExpensesGrp/ProgramServicesAmt21518
IRS990/OtherExpensesGrp/ProgramServicesAmt31106
IRS990/OtherExpensesGrp/TotalAmt07109
IRS990/OtherExpensesGrp/TotalAmt14545
IRS990/OtherExpensesGrp/TotalAmt22168
IRS990/OtherExpensesGrp/TotalAmt31580
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08464
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt057
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt082805
IRS990/PYOtherRevenueAmt088100
IRS990/PYRevenuesLessExpensesAmt013816
IRS990/PYTotalExpensesAmt082805
IRS990/PYTotalRevenueAmt096621
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt015885
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt068022
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt083907
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0133010
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0340084
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0473094
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133010
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013977
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BREAKFAST
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FISH FRY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07375
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026116
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07375
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026116
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012139
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013977
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08122
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05855
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt077301
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0991518
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01068819
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01381310
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0105401
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01280220
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01385621
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04311
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0312491
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt021342
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0291149
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt030666
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRUCE RAU
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES ALL ASPECTS OF THE GAMING ACTIVI
IRS990ScheduleG/GamingOtherFacilityPct00.01000
IRS990ScheduleG/GamingOwnFacilityPct00.99000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0BRUCE RAU
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 102
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CLEARWATER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055320
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MEMBERSHIP CONSISTS OF THOSE INDIVIDUALS THAT HAVE SERVED OR ARE CURRENTLY SERVING IN THE U.S. ARMED FORCES AND ELECT TO JOIN BY COMPLETING THE APPLICATION FOR MEMBERSHIP AND PAYING APPLICABLE DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL VOTING MEMBERS ARE ELIGIBLE TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP APPROVES CERTAIN SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOOKS OF THE ORGANIZATION ARE KEPT BY THE FINANCE OFFICER. UPON COMPLETION OF THE FORM 990, HE PRESENTS IT TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS CAN BE REVIEWED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0287622
IRS990/TotalAssetsEOYAmt0292166
IRS990/TotalAssetsGrp/BOYAmt0287622
IRS990/TotalAssetsGrp/EOYAmt0292166
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015145
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025797
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061370
IRS990/TotalFunctionalExpensesGrp/TotalAmt087167
IRS990/TotalGrossUBIAmt019407
IRS990/TotalLiabilitiesBOYAmt0219600
IRS990/TotalLiabilitiesEOYAmt0208259

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.04$4.73$5.53$5.02$0.51
2023Detailed filing. Detailed filing data is available for this year.$4.39$0.17$4.22$4.44$5.30$0.85
2022Detailed filing. Detailed filing data is available for this year.$5.32$0.24$5.08$4.95$4.36$0.59
2021Detailed filing. Detailed filing data is available for this year.$4.67$0.18$4.48$7.43$5.22$2.22
2020Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.27$5.47$5.23$0.24
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.54$2.03$7.84$7.25$0.59
2018Detailed filing. Detailed filing data is available for this year.$2.52$1.08$1.44$7.60$7.78$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.26$1.64$1.62$6.93$6.70$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.26$1.87$1.39$1.23$0.94$0.29
2015Detailed filing. Detailed filing data is available for this year.$3.13$1.92$1.20$1.44$1.08$0.36
2014Detailed filing. Detailed filing data is available for this year.$2.92$2.08$0.84$1.03$0.87$0.16
2013Summary only. Only limited summary data is available for this year.$2.88$2.20$0.68$0.97$0.83$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$2.31$0.56$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$2.37$0.41$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$2.44$0.11$0.81