Civic Intelligence

American Legion

EIN 45-0215107 • 501(c)19 • Valley City, ND

Profile

Provide recreation, companionship to members and provide community service

PO Box 115Valley City, ND 58072

na

Siviq Scores

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

Liabilities / Assets

94th percentile

0.42x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

4.01x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2021

Net Margin

83rd percentile

30%

Higher net margin than 83% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2021

Asset Growth

36th percentile

-4.0%

Faster asset growth than 36% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$72,897

Down $3,041 (-4.0%) from 2020

Liabilities

Down

$30,546

Down $5,344 (-15%) from 2020

Net Assets

Up

$42,351

Up $2,303 (+5.8%) from 2020

Revenue

Down

$7,613

Down $1,138 (-13%) from 2020

Expenses

Down

$5,310

Down $1,109 (-17%) from 2020

Net Income

Down

$2,303

Down $29 (-1.2%) from 2020

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $163,486Liabilities 2010: $3,228Net Assets 2010: $160,2582010Assets 2011: $143,701Liabilities 2011: $4,769Net Assets 2011: $138,9322011Assets 2012: $139,110Liabilities 2012: $6,330Net Assets 2012: $132,7802012Assets 2013: $143,707Liabilities 2013: $7,372Net Assets 2013: $136,3352013Assets 2014: $138,135Liabilities 2014: $7,156Net Assets 2014: $130,9792014Assets 2015: $131,737Liabilities 2015: $13,812Net Assets 2015: $117,9252015Assets 2016: $142,102Liabilities 2016: $16,745Net Assets 2016: $125,3572016Assets 2017: $134,559Liabilities 2017: $46,824Net Assets 2017: $87,7352017Assets 2018: $133,944Liabilities 2018: $54,585Net Assets 2018: $79,3592018Assets 2019: $78,737Liabilities 2019: $41,021Net Assets 2019: $37,7162019Assets 2020: $75,938Liabilities 2020: $35,890Net Assets 2020: $40,0482020Assets 2021: $72,897Liabilities 2021: $30,546Net Assets 2021: $42,3512021

Highlighted filing

2021

Assets$72,897
Liabilities$30,546
Net Assets$42,351

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $65,679Expenses 2010: $93,727Net Income 2010: -$28,0482010Revenue 2011: $89,244Expenses 2011: $100,717Net Income 2011: -$11,4732011Expenses 2012: $116,2702012Revenue 2013: $117,458Expenses 2013: $113,500Net Income 2013: $3,9582013Revenue 2014: $109,980Expenses 2014: $115,336Net Income 2014: -$5,3562014Revenue 2015: $110,622Expenses 2015: $123,178Net Income 2015: -$12,5562015Revenue 2016: $116,548Expenses 2016: $109,116Net Income 2016: $7,4322016Revenue 2017: $127,829Expenses 2017: $166,791Net Income 2017: -$38,9622017Revenue 2018: $178,736Expenses 2018: $187,112Net Income 2018: -$8,3762018Revenue 2019: $169,852Expenses 2019: $198,802Net Income 2019: -$28,9502019Revenue 2020: $8,751Expenses 2020: $6,419Net Income 2020: $2,3322020Revenue 2021: $7,613Expenses 2021: $5,310Net Income 2021: $2,3032021

Highlighted filing

2021

Revenue$7,613
Expenses$5,310
Net Income$2,303

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 19, 2022
Return Version
2021v4.2
Gross Receipts
$7,613
Mission and Program Overview

Mission

Provide recreation, companionship to members and provide community service

Maintain membership roll and community service

Program Services

DescriptionGrantsExpenses
Provide services for the disabled, sick, needy, elderly, veterans groups and veterans memorial services--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg BennefeldCommander-$0--
Judy BennefeldVice President-$0--
Matthew LageinTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Club
EIN
45-0215107
Phone
7017394112
Address
PO Box 115, Valley City, ND 58072

Signing Officer

Name
Greg Bennefeld
Title
Commander
Phone
7017394112
Signed
2022-05-19
Discuss with paid preparer
Yes

Preparer

Firm
James M Lochow CPA PC
Address
PO Box 725, Valley City, ND 58072
Preparer
James Lochow
Phone
7018451660
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

Interest on contract for deed from sale of building in prior year 3,453

Form 990-EZ, Part I, Line 16, Other Expenses

Interest 1,514

Form 990-EZ, Part I, Line 16, Other Expenses

State and National member dues 3,796

Form 990-EZ, Part II, Line 24, Other Assets

Contract for deed on sale of building Beginning of year 70,720, End of year 67,056

Form 990-EZ, Part II, Line 26, Liabilities

Bank Loan Beginning of year 35,890, End of year 30,546

Form 990-EZ, Part III, Line 28

As of December 31, 2019, the Valley City American Legion closed its club facilities as it could not financially maintain the club any longer. The members do meet, pay yearly dues and provde community service and membership services as able.

Raw XML Appendix110 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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IRS990EZ/OtherExpensesTotalAmt05310
IRS990EZ/OtherRevenueTotalAmt03453
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt05310
IRS990EZ/TotalRevenueAmt07613
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Interest on contract for deed from sale of building in prior year 3,453
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Interest 1,514
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2State and National member dues 3,796
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Contract for deed on sale of building Beginning of year 70,720, End of year 67,056
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Loan Beginning of year 35,890, End of year 30,546
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5As of December 31, 2019, the Valley City American Legion closed its club facilities as it could not financially maintain the club any longer. The members do meet, pay yearly dues and provde community service and membership services as able.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part III, Line 28
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ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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