Civic Intelligence

American Legion Post 40

EIN 45-0214217 • 501(c)19 • Mandan, ND

Profile

To support veteran affairs, promote social welfare, and to support youth baseball activities.

2509 Nash LaneMandan, ND 58554

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

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

501(c)19 • $1M-$5M nonprofits • Source year 2025

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-6.2%

Faster asset growth than 15% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

5.4%

Faster revenue growth than 49% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$195,866

Down $13,029 (-6.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$195,866

Down $13,029 (-6.2%) from 2024

Operations
Liabilities / Revenue34th percentileNet Margin20th percentile

Revenue

Up

$129,388

Up $6,656 (+5.4%) from 2024

Expenses

Up

$142,417

Up $47,139 (+49%) from 2024

Net Income

Down

-$13,029

Down $40,483 (-147%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$300K$200K$100K$0Assets 2021: $138,450Liabilities 2021: $539Net Assets 2021: $137,9112021Assets 2023: $181,441Liabilities 2023: $0Net Assets 2023: $181,4412023Assets 2024: $208,895Liabilities 2024: $0Net Assets 2024: $208,8952024Assets 2025: $195,866Liabilities 2025: $0Net Assets 2025: $195,8662025

Highlighted filing

2025

Assets$195,866
Liabilities$0
Net Assets$195,866
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: -$2,368Expenses 2021: $8,098Net Income 2021: -$10,4662021Revenue 2023: $51,385Expenses 2023: $16,064Net Income 2023: $35,3212023Revenue 2024: $122,732Expenses 2024: $95,278Net Income 2024: $27,4542024Revenue 2025: $129,388Expenses 2025: $142,417Net Income 2025: -$13,0292025

Highlighted filing

2025

Revenue$129,388
Expenses$142,417
Net Income-$13,029
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$195,866
Liabilities
$0
Net assets
$195,866
Revenue
$129,388
Expenses
$142,417
Net income
-$13,029
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$1.29$1.42$0.13
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$1.23$0.95$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.51$0.16$0.35
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.38$0.02$0.08$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Dec 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,971,120
Mission and Program Overview

Mission

To support veteran affairs, promote social welfare, and to support youth baseball activities.

To support veteran affairs, promote social welfare, and support youth baseball activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$123,143$127,251▲ $4,108
Cash and Non-Interest-Bearing Accounts$85,752$68,615▼ $17,137
Total Assets$208,895$195,866▼ $13,029
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$208,895$195,866▼ $13,029
Total Net Assets Fund Balance$208,895$195,866▼ $13,029
Total Liabilities and Net Assets / Fund Balance$208,895$195,866▼ $13,029
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Rick Ressler1st Vice
Marv Boehm2nd Vice
Chuck WeiandAdjustant
Jerry SukoChaplain
Steve RogallaCommander
Chuck WeiandFinance Offi
Curt HuettlHistorian
Mitch ErhardtMember-at-la
Arron McferranSgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$7,912
Program Service Revenue
$0
Investment Income
$4,112
Other Revenue
$117,364
Change in Net Assets
$-13,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$131,900
Other Expenses$10,517
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$131,900--$131,900
Payments to Affiliates$6,080--$6,080
Fees for Services Accounting-$1,920-$1,920
Office Expenses-$1,413-$1,413
Travel-$406-$406
Other Expenses$129$569-$129
Total Functional Expenses$138,109$4,308$0$142,417
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mandan Rural Fire DepartmentMandan, NDGovEquipment$16,500
Mandan Parks and Recreation FdnMandan, NDGovProgram Support$10,000
Hoof It ForwardFort Rice, ND501c3Hoof It Forward$8,000
Mandan Lions ClubMandan, ND501c4Program Support$7,000
Mandan Golden Age ClubMandan, ND501c3Senior Meals$5,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,959,096
Gaming Direct Expenses$1,841,732
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 6

“Member are current and former members of us armed forces”

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

“American legion post 40 elects post officers and trustees annually. Each member has one vote at each election.”

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

“990 will be reviewed by a member of the board prior to signing”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request to post commander or other officer.”

Filing and Contact Details

Filer

Filer Name
American Legion Post 40
EIN
45-0214217
Phone
7012267300
Address
2509 NASH LANE, MANDAN, ND 58554

Signing Officer

Name
Steve Rogalla
Title
Commander
Phone
7012267300
Signed
2025-12-11

Organization Details

Principal Officer
Steve Rogalla
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Haga Kommer Ltd
Address
204 E MAIN ST, MANDAN, ND 58554
Preparer
Lynnell Rude CPA
Phone
7016639345
Raw XML Appendix378 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/Form990PartVIISectionAGrp/TitleTxt11ST VICE
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IRS990/Form990PartVIISectionAGrp/TitleTxt3ADJUSTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt4HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt6SGT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt7FINANCE OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER-AT-LA
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingDirectExpensesAmt01841732
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IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE G, PART IV
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2HOOF IT FORWARD
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MANDAN GOLDEN AGE CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MANDAN RURAL FIRE DEPARTMENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBER ARE CURRENT AND FORMER MEMBERS OF US ARMED FORCES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMERICAN LEGION POST 40 ELECTS POST OFFICERS AND TRUSTEES ANNUALLY. EACH MEMBER HAS ONE VOTE AT EACH ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 WILL BE REVIEWED BY A MEMBER OF THE BOARD PRIOR TO SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST TO POST COMMANDER OR OTHER OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04308
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0138109
IRS990/TotalFunctionalExpensesGrp/TotalAmt0142417
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0208895
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0195866
IRS990/TotalRevenueGrp/ExclusionAmt0121476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129388
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0208895
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195866
IRS990/TravelGrp/ManagementAndGeneralAmt0406
IRS990/TravelGrp/TotalAmt0406
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IRS990/USAddress/AddressLine1Txt02509 NASH LANE
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE ROGALLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum07012267300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 40
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0450214217
ReturnHeader/Filer/PhoneNum07012267300
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204028013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGA KOMMER LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0204 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANDAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058554
ReturnHeader/PreparerPersonGrp/PhoneNum07016639345
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNNELL RUDE CPA
ReturnHeader/ReturnTs02025-12-16T15:56:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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