Civic Intelligence

American Legion Auxiliary Department of North Dakota

990 • Fiscal year 2015 • EIN 45-0103461

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

1801 23rd Ave NFargo, ND 58102

(701) 253-5992

Siviq Scores

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

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

52nd percentile

0.01x

Higher debt load relative to revenue than 52% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$19,930

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

67th percentile

4.3%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

43rd percentile

-2.9%

Faster revenue growth than 43% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$252,358

Up $10,419 (+4.3%) from 2014

Net Assets

Up

$250,901

Up $9,865 (+4.1%) from 2014

Liabilities

Up

$1,457

Up $554 (+61%) from 2014

Revenue

Down

$288,150

Down $8,516 (-2.9%) from 2014

Expenses

Up

$258,521

Up $12,947 (+5.3%) from 2014

Net Income

Down

$29,629

Down $21,463 (-42%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $139,866Liabilities 2012: $0Net Assets 2012: $139,8662012Assets 2013: $190,076Liabilities 2013: $132Net Assets 2013: $189,9442013Assets 2014: $241,939Liabilities 2014: $903Net Assets 2014: $241,0362014Assets 2015: $252,358Liabilities 2015: $1,457Net Assets 2015: $250,9012015Assets 2016: $247,900Liabilities 2016: $1,155Net Assets 2016: $246,7452016Assets 2017: $267,813Liabilities 2017: $1,247Net Assets 2017: $266,5662017Assets 2019: $208,619Liabilities 2019: $2,361Net Assets 2019: $206,2582019Assets 2020: $218,107Liabilities 2020: $3,015Net Assets 2020: $215,0922020Assets 2021: $230,355Liabilities 2021: $2,487Net Assets 2021: $227,8682021Assets 2022: $216,187Liabilities 2022: $79Net Assets 2022: $216,1082022Assets 2023: $223,215Liabilities 2023: $83Net Assets 2023: $223,1322023Assets 2024: $247,406Liabilities 2024: $71Net Assets 2024: $247,3352024Assets 2025: $229,564Liabilities 2025: $94Net Assets 2025: $229,4702025

Highlighted filing

2015

Assets$252,358
Liabilities$1,457
Net Assets$250,901

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $250,1292012Expenses 2013: $268,1892013Revenue 2014: $296,666Expenses 2014: $245,574Net Income 2014: $51,0922014Revenue 2015: $288,150Expenses 2015: $258,521Net Income 2015: $29,6292015Revenue 2016: $278,839Expenses 2016: $282,995Net Income 2016: -$4,1562016Revenue 2017: $292,481Expenses 2017: $272,660Net Income 2017: $19,8212017Revenue 2019: $265,677Expenses 2019: $302,153Net Income 2019: -$36,4762019Revenue 2020: $239,034Expenses 2020: $232,880Net Income 2020: $6,1542020Revenue 2021: $211,479Expenses 2021: $202,715Net Income 2021: $8,7642021Revenue 2022: $245,729Expenses 2022: $278,779Net Income 2022: -$33,0502022Revenue 2023: $286,242Expenses 2023: $279,279Net Income 2023: $6,9632023Revenue 2024: $323,611Expenses 2024: $289,621Net Income 2024: $33,9902024Revenue 2025: $277,644Expenses 2025: $299,422Net Income 2025: -$21,7782025

Highlighted filing

2015

Revenue$288,150
Expenses$258,521
Net Income$29,629
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$293,549
Mission and Program Overview

Mission

Provide services for Veterans as well as foster Patriotism, children and youth programs.

To provide services to veterans of all branches of services as well as foster patriotism and democracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$236,204$252,358▲ $16,154
Land, Buildings, and Equipment, Net$5,735--
Total Assets$241,939$252,358▲ $10,419
Liabilities
Accounts Payable and Accrued Expenses$903$1,457▲ $554
Total Liabilities$903$1,457▲ $554
Net Assets / Fund Balance
Unrestricted Net Assets$241,036$250,901▲ $9,865
Total Net Assets Fund Balance$241,036$250,901▲ $9,865
Total Liabilities and Net Assets / Fund Balance$241,939$252,358▲ $10,419
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine OlsonSecretaryPT$19,930$19,930
LaVonne MatthewsTreasurerPT$7,150$7,150
Arla RothPresident-$1,500$1,500
Marlys AubolNec-$1,500$1,500

Board Members and Trustees

NameTitle
Beverly WolfChaplain/District President
Elsie GoldsmithDistrict President
Glenda EmbryDistrict President
Hollie JacobsonDistrict President
Jane PflaumDistrict President
Katie PulleyDistrict President
Marilyn BottDistrict President
Mavis GoodroadDistrict President
Sandra SmithDistrict President
Sherri OrmondeDistrict President
Marlene BoyerPresident Elect
Diane KraemerVice President
Charlotte LassondeFinance Board
Lynn TomlinsonHistorian
Revenue and Support

Revenue Composition

Contributions and Grants
$214,452
Program Service Revenue
$72,813
Investment Income
$115
Other Revenue
$770
All Other Contributions
$42,238
Change in Net Assets
$29,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$201,428
Salaries, Compensation, and Employee Benefits$32,518
Grants and Similar Amounts Paid$24,575
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$29,500
Grants to Domestic Individuals---$24,575
Office Expenses---$20,538
Conferences and Meetings---$16,695
All Other Expenses---$14,503
Other Expenses---$10,917
Fees for Services Accounting---$2,840
Payroll Taxes---$2,590
Occupancy---$2,400
Interest---$609
Insurance---$335
Fees for Services Other---$313
Other Employee Benefits---$250
Other Salaries and Wages---$178
Advertising---$32
Total Functional Expenses$0$0$0$258,521
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Yes
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, Part VI, Section A, line 1

There is an executive committee comprised of the President, Vice President, Secretary, Treasurer, and President-Elect. There are events outside of board meetings for the executive committee.

Form 990, Part VI, Section A, line 6

The organization has members that pay annual dues. Membership is limited to mothers, wives, daughters, sisters, granddaughters, great-granddaughters and grandmothers of all men and women who were in the Armed Forces of the United States during any of the following periods: -April 6, 1917 to November 11, 1918; -December 7, 1941 to December 31, 1946; -June 25, 1950 to January 31, 1955; -February 28, 1961 to May 7, 1975; -August 24, 1982 to July 31, 1984; -December 20, 1989 to January 31, 1990; -August 2, 1990 to the date of cessation of hostilities as determined by the Government of the United States; -all dates inclusive, or who being citizens of the United States at the time of their entry therein, served on active duty in the Armed Forces of any of the governments associated with the United States during any of said periods, and died in the line of duty or after honorable discharge; -and to those women who of their own right are eligible for membership in the American Legion. There are two classes of membership, Senior and Junior. Senior membership shall be the functioning (or active) group, composed of members over the age of 18 years. Junior membership shall consist of that group under the age of 18 years, whose activities shall be supervised by the Senior membership. Upon reaching the age of 18 years, Junior members shall automatically be admitted into Senior membership with full privileges.

Form 990, Part VI, Section A, line 7A

All members have the right to vote.

Form 990, Part VI, Section B, line 11

The treasurer reviews the Form 990 and e-mails to board members prior to filing.

Form 990, Part VI, Section B, line 15

The Finance Board reviews the salaries annually.

Form 990, Part VI, Section C, line 19

These documents are not made available.

Filing and Contact Details

Filer

Filer Name
American Legion Auxiliary Dept ND
EIN
45-0103461
Phone
7012535992
Address
1801 23rd Ave N, Fargo, ND 58102

Signing Officer

Name
LaVonne Matthews
Title
Treasurer
Phone
7012535992
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
LaVonne Matthews
Formed
1978
Legal Domicile
Nd
Voting Board Members
18
Independent Board Members
16
Employees
2
Volunteers
200

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
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IRS990/OtherExpensesGrp/Desc0National Memberships
IRS990/OtherExpensesGrp/Desc1Girls State
IRS990/OtherExpensesGrp/Desc2Presidents Projects
IRS990/OtherExpensesGrp/Desc3Poppies
IRS990/OtherExpensesGrp/TotalAmt087908
IRS990/OtherExpensesGrp/TotalAmt131259
IRS990/OtherExpensesGrp/TotalAmt213079
IRS990/OtherExpensesGrp/TotalAmt310917
IRS990/OtherSalariesAndWagesGrp/TotalAmt0178
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt02590
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LaVonne Matthews
IRS990/PriorPeriodAdjustmentsAmt0-19764
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Girls State
IRS990/ProgramServiceRevenueGrp/Desc1Supporting Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Poppies
IRS990/ProgramServiceRevenueGrp/Desc3VA and Rehab
IRS990/ProgramServiceRevenueGrp/Desc4Education
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024992
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118383
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215578
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt312067
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024992
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41793
IRS990/ProgSrvcAccomActy2Grp/Desc0Operation of Girls State - a week long residential program of governmental organization and operation for approximately 122 girls.
IRS990/ProgSrvcAccomActy3Grp/Desc0Programs for veteran hospitals and veterans in hospitals.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0197142
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0125
IRS990/PYOtherExpensesAmt0216849
IRS990/PYOtherRevenueAmt0-30
IRS990/PYProgramServiceRevenueAmt099429
IRS990/PYRevenuesLessExpensesAmt051092
IRS990/PYSalariesCompEmpBnftPaidAmt028725
IRS990/PYTotalExpensesAmt0245574
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0296666
IRS990/ReconcilationRevenueExpnssAmt029629
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0236204
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0252358
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt123075
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Sponsorship to pay for expenses for girls to attend Girls State
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt190
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Girls State: ALA Units throughout the state sponsor Girls State attendees through payment of registration fees and/or monetary donations. The registration fees are deposited into the Girls State checking account, and the unit donations are deposited into the Department account. A transfer is made from the Department account into the Girls State account when Girls State begins. The Girls State Director and the Department Treasurer are responsible for paying the expenses. Scholarships: ALA Units make donations to the Education program. Scholarship information is available through the Department. The Education Chairman collects the applications and makes the determination as to the awards. The Past Presidents of the Department, which include Unit, District, and Department Presidents, award a nursing scholarship each year. The Parley Chairman collects the applications and makes the determination as to the award.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is an executive committee comprised of the President, Vice President, Secretary, Treasurer, and President-Elect. There are events outside of board meetings for the executive committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members that pay annual dues. Membership is limited to mothers, wives, daughters, sisters, granddaughters, great-granddaughters and grandmothers of all men and women who were in the Armed Forces of the United States during any of the following periods: -April 6, 1917 to November 11, 1918; -December 7, 1941 to December 31, 1946; -June 25, 1950 to January 31, 1955; -February 28, 1961 to May 7, 1975; -August 24, 1982 to July 31, 1984; -December 20, 1989 to January 31, 1990; -August 2, 1990 to the date of cessation of hostilities as determined by the Government of the United States; -all dates inclusive, or who being citizens of the United States at the time of their entry therein, served on active duty in the Armed Forces of any of the governments associated with the United States during any of said periods, and died in the line of duty or after honorable discharge; -and to those women who of their own right are eligible for membership in the American Legion. There are two classes of membership, Senior and Junior. Senior membership shall be the functioning (or active) group, composed of members over the age of 18 years. Junior membership shall consist of that group under the age of 18 years, whose activities shall be supervised by the Senior membership. Upon reaching the age of 18 years, Junior members shall automatically be admitted into Senior membership with full privileges.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members have the right to vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The treasurer reviews the Form 990 and e-mails to board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Finance Board reviews the salaries annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5These documents are not made available.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0241939
IRS990/TotalAssetsEOYAmt0252358
IRS990/TotalAssetsGrp/BOYAmt0241939
IRS990/TotalAssetsGrp/EOYAmt0252358
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0214452
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258521
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0903
IRS990/TotalLiabilitiesEOYAmt01457
IRS990/TotalLiabilitiesGrp/BOYAmt0903
IRS990/TotalLiabilitiesGrp/EOYAmt01457
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0241036
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0250901
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt072813
IRS990/TotalReportableCompFromOrgAmt030080
IRS990/TotalRevenueGrp/ExclusionAmt0115
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073583
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0288150
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0241939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0252358
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0241036
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0250901
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01801 23rd Ave N
IRS990/USAddress/CityNm0Fargo
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058102
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0http://ndala.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LaVonne Matthews
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07012535992
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Auxiliary Dept ND

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