Civic Intelligence

American Legion Post 475

990 • Fiscal year 2016 • EIN 41-6040151

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

117 East Main StreetSaint Clair, MN 56080

(507) 387-1212

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

49th percentile

0.00x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

55th percentile

4.5%

Higher net margin than 55% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

50th percentile

0.5%

Faster asset growth than 50% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-7.3%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Flat

$239,731

Flat from 2016

Net Assets

Flat

$239,731

Flat from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Flat

$52,988

Flat from 2016

Expenses

Flat

$50,586

Flat from 2016

Net Income

Flat

$2,402

Flat from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $215,843Liabilities 2011: $0Net Assets 2011: $215,8432011Assets 2012: $221,892Liabilities 2012: $0Net Assets 2012: $221,8922012Assets 2013: $236,765Liabilities 2013: $0Net Assets 2013: $236,7652013Assets 2014: $225,724Liabilities 2014: $1,606Net Assets 2014: $224,1182014Assets 2015: $238,552Liabilities 2015: $1,223Net Assets 2015: $237,3292015Assets 2016: $239,731Liabilities 2016: $0Net Assets 2016: $239,7312016Assets 2016: $239,731Liabilities 2016: $0Net Assets 2016: $239,7312016Assets 2017: $264,248Liabilities 2017: $0Net Assets 2017: $264,2482017Assets 2018: $312,590Liabilities 2018: $5,439Net Assets 2018: $307,1512018Assets 2019: $345,273Liabilities 2019: $0Net Assets 2019: $345,2732019Assets 2020: $333,981Liabilities 2020: $0Net Assets 2020: $333,9812020Assets 2021: $347,971Liabilities 2021: $0Net Assets 2021: $347,9712021Assets 2022: $317,783Liabilities 2022: $1,096Net Assets 2022: $316,6872022Assets 2023: $326,312Liabilities 2023: $2,540Net Assets 2023: $323,7722023Assets 2024: $313,191Liabilities 2024: $2,094Net Assets 2024: $311,0972024

Highlighted filing

2016

Assets$239,731
Liabilities$0
Net Assets$239,731

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $51,299Expenses 2011: $45,810Net Income 2011: $5,4892011Revenue 2012: $52,923Expenses 2012: $46,874Net Income 2012: $6,0492012Revenue 2013: $39,017Expenses 2013: $29,368Net Income 2013: $9,6492013Revenue 2014: $37,851Expenses 2014: $50,846Net Income 2014: -$12,9952014Revenue 2015: $57,180Expenses 2015: $45,488Net Income 2015: $11,6922015Revenue 2016: $52,988Expenses 2016: $50,586Net Income 2016: $2,4022016Revenue 2016: $52,988Expenses 2016: $50,586Net Income 2016: $2,4022016Revenue 2017: $67,591Expenses 2017: $43,466Net Income 2017: $24,1252017Revenue 2018: $79,064Expenses 2018: $36,565Net Income 2018: $42,4992018Revenue 2019: $101,274Expenses 2019: $57,176Net Income 2019: $44,0982019Revenue 2020: $66,565Expenses 2020: $59,441Net Income 2020: $7,1242020Revenue 2021: $163,599Expenses 2021: $150,050Net Income 2021: $13,5492021Revenue 2022: $99,215Expenses 2022: $130,499Net Income 2022: -$31,2842022Revenue 2023: $138,983Expenses 2023: $131,898Net Income 2023: $7,0852023Revenue 2024: $191,378Expenses 2024: $204,053Net Income 2024: -$12,6752024

Highlighted filing

2016

Revenue$52,988
Expenses$50,586
Net Income$2,402
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$248,109
Mission and Program Overview

Mission

Veterans Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$204,944$201,877▼ $3,067
Cash and Non-Interest-Bearing Accounts$12,536$16,043▲ $3,507
Land, Buildings, and Equipment, Net$6,044$5,601▼ $443
Inventories for Sale or Use$2,726$3,158▲ $432
Total Assets$238,552$239,731▲ $1,179
Other Assets Total$12,302$13,052▲ $750
Liabilities
Accounts Payable and Accrued Expenses$1,223--
Total Liabilities$1,223$0▼ $1,223
Net Assets / Fund Balance
Unrestricted Net Assets$237,329$239,731▲ $2,402
Total Net Assets Fund Balance$237,329$239,731▲ $2,402
Total Liabilities and Net Assets / Fund Balance$238,552$239,731▲ $1,179

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$46,767$46,767
Equipment$1,613$43,200$44,813
Land$3,988-$3,988
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff KronbackAdjutant
Gerald PhillipsCommander
Gary MaceFinance Officer
David IversVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$3,071
Program Service Revenue
$0
Investment Income
$2,423
Other Revenue
$47,494
All Other Contributions
$1,106
Change in Net Assets
$2,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,325
Salaries, Compensation, and Employee Benefits$13,894
Grants and Similar Amounts Paid$1,367
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$3,999$1,258$17,352$17,352
Other Salaries and Wages---$12,907
Fees for Services Accounting---$4,050
Insurance---$3,796
Payments to Affiliates---$2,180
Grants to Domestic Orgs---$1,367
Payroll Taxes---$987
Office Expenses---$569
Depreciation Depletion---$443
Conferences and Meetings---$138
Total Functional Expenses$0$0$0$50,586
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$197,165
Gaming Direct Expenses$170,981
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Members or stockholder classes and rights Part VI line 6

Only one class of membership is authorized

Member election for additional members Part VI line 7A

Governing board members are elected by general membership

Governing body decisions Part VI line 7B

Governing board decisions are subject to approval by general membership

Form 990 governing body review Part VI line 11

Form 990 reviewed prior to filing by governing body members

CEO executive director top management comp Part VI line 15A

No officers or board members are compensated

Other officer or key employee compensation Part VI line 15B

No officers are compensated

Governing documents etc available to public Part VI line 19

Documents are available for public viewing on request

Filing and Contact Details

Filer

Filer Name
American Legion Post 475
EIN
41-6040151
Address
117 East Main Street, Saint Clair, MN 56080

Signing Officer

Name
Gary Mace
Title
Finance Officer
Phone
5073871212
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Mace
Formed
1945
Legal Domicile
Mn
Voting Board Members
89
Independent Board Members
89
Employees
12
Volunteers
15

Preparer

Firm
Gary Mace
Address
602 South Second Street, Mankato, MN 56001
Preparer
Gary Mace
Phone
5073871212
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Unrealized gain on annuity

Raw XML Appendix353 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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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0170981
IRS990/GamingGrossIncomeAmt0197165
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt01367
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0248109
IRS990/GrossRentsGrp/RealAmt01250
IRS990/GrossSalesOfInventoryAmt044200
IRS990/GroupExemptionNum00925
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt05601
IRS990/LandBldgEquipCostOrOtherBssAmt095568
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IRS990/LoanOutstandingInd0false
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01250
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IRS990/NetUnrelatedBusTxblIncmAmt0-609
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt0569
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherAssetsTotalGrp/BOYAmt012302
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IRS990/OtherExpensesGrp/Desc0Licenses
IRS990/OtherExpensesGrp/Desc1Patriotic Observances
IRS990/OtherExpensesGrp/Desc2R E Taxes
IRS990/OtherExpensesGrp/Desc3See Statement
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IRS990/ProgSrvcAccomActy2Grp/Desc0Advocate for veterans, provide support and offer social opportunities for members, spouses and children. 114
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Only one class of membership is authorized
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing board members are elected by general membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing board decisions are subject to approval by general membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 reviewed prior to filing by governing body members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No officers or board members are compensated
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No officers are compensated
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents are available for public viewing on request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Unrealized gain on annuity
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalRevenueGrp/ExclusionAmt03850
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018511
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt052988
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt027556
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0238552
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0239731
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0237329
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0239731
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0108 Schalow Drive
IRS990/USAddress/CityNm0Saint Clair
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd0560800202
IRS990/VotingMembersGoverningBodyCnt089
IRS990/VotingMembersIndependentCnt089
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Gary Mace
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum05073871212
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 475
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0416040151
ReturnHeader/Filer/USAddress/AddressLine1Txt0117 East Main Street
ReturnHeader/Filer/USAddress/CityNm0Saint Clair
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056080
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01DF83977899BC4B8A6FF3E1FA5CECC36C59513D8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01DF83977899BC4B8A6FF3E1FA5CECC36C59513D8
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04132432017319lsio5pl
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.114.239.76
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTm013:43:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411756811
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary Mace
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0602 South Second Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mankato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05073871212
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary Mace
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T13:42:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$3.13$0.02$3.11$1.91$2.04$0.13
2023Summary only. Only limited summary data is available for this year.$3.26$0.03$3.24$1.39$1.32$0.07
2022Summary only. Only limited summary data is available for this year.$3.18$0.01$3.17$0.99$1.30$0.31
2021Summary only. Only limited summary data is available for this year.$3.48$0.00$3.48$1.64$1.50$0.14
2020Summary only. Only limited summary data is available for this year.$3.34$0.00$3.34$0.67$0.59$0.07
2019Summary only. Only limited summary data is available for this year.$3.45$0.00$3.45$1.01$0.57$0.44
2018Summary only. Only limited summary data is available for this year.$3.13$0.05$3.07$0.79$0.37$0.42
2017Summary only. Only limited summary data is available for this year.$2.64$0.00$2.64$0.68$0.43$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.53$0.51$0.02
2016Summary only. Only limited summary data is available for this year.$2.40$0.00$2.40$0.53$0.51$0.02
2015Summary only. Only limited summary data is available for this year.$2.39$0.01$2.37$0.57$0.45$0.12
2014Summary only. Only limited summary data is available for this year.$2.26$0.02$2.24$0.38$0.51$0.13
2013Summary only. Only limited summary data is available for this year.$2.37$0.00$2.37$0.39$0.29$0.10
2012Summary only. Only limited summary data is available for this year.$2.22$0.00$2.22$0.53$0.47$0.06
2011Summary only. Only limited summary data is available for this year.$2.16$0.00$2.16$0.51$0.46$0.05