Civic Intelligence

American Legion Club

990 • Fiscal year 2013 • EIN 45-0215107

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

Organization ProfileNA
322 E Main StValley City, ND 58072

(701) 845-1662

Siviq Scores

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

Liabilities / Assets

69th percentile

0.05x

Higher debt load relative to assets than 69% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.06x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Net Margin

58th percentile

3.4%

Higher net margin than 58% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2013 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2013

Asset Growth

72nd percentile

3.3%

Faster asset growth than 72% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2013 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$143,707

Up $4,597 (+3.3%) from 2012

Net Assets

Up

$136,335

Up $3,555 (+2.7%) from 2012

Liabilities

Up

$7,372

Up $1,042 (+16%) from 2012

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin58th percentile

Revenue

$117,458

No earlier filing loaded for comparison.

Expenses

Down

$113,500

Down $2,770 (-2.4%) from 2012

Net Income

$3,958

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$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

2013

Assets$143,707
Liabilities$7,372
Net Assets$136,335
Open 2013 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$117,458
Expenses$113,500
Net Income$3,958
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$542,801
Mission and Program Overview

Mission

Provide recreation, companionship to members and provide community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$101,025$97,840▼ $3,185
Savings and Temporary Cash Investments$9,657$19,473▲ $9,816
Cash and Non-Interest-Bearing Accounts$21,026$19,021▼ $2,005
Inventories for Sale or Use$7,402$7,373▼ $29
Total Assets$139,110$143,707▲ $4,597
Liabilities
Accounts Payable and Accrued Expenses$6,330$7,372▲ $1,042
Total Liabilities$6,330$7,372▲ $1,042
Net Assets / Fund Balance
Unrestricted Net Assets$128,630$122,382▼ $6,248
Temporarily Rstr Net Assets$4,150$13,953▲ $9,803
Total Net Assets Fund Balance$132,780$136,335▲ $3,555
Total Liabilities and Net Assets / Fund Balance$139,110$143,707▲ $4,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$93,513$49,987$143,500
Equipment$827$45,131$45,958
Land$3,500-$3,500
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Lowell PetersonPresidenttrustee
Kenneth EvensonTrustee
Roger BischoffTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$0
Investment Income
$21
Other Revenue
$112,437
All Other Contributions
$5,000
Change in Net Assets
$3,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,952
Salaries, Compensation, and Employee Benefits$39,058
Grants and Similar Amounts Paid$31,490
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$35,920-$35,920
Grants to Domestic Orgs$31,490--$31,490
All Other Expenses-$14,101-$14,101
Fees for Services Accounting-$5,230-$5,230
Depreciation Depletion-$3,978-$3,978
Insurance-$3,343-$3,343
Payroll Taxes-$3,138-$3,138
Office Expenses-$1,216-$1,216
Other Expenses-$773-$773
Advertising-$405-$405
Total Functional Expenses$31,490$82,010$0$113,500
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
45-0666484--Fund Program$22,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$455,718
Gaming Direct Expenses$399,823
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
Yes
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
No
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

“Veterans of the united states armed forces are elgible for membership in the american legion as voting members. They have general membership privileges including voting rights for general club issues and election of club trustees.”

Member election for additional members Part VI line 7A

“Members in good standing have voting rights regarding club issues and the election/appointment of club trustees.”

Governing body decisions Part VI line 7B

“Any member in good standing can request a vote of the membership regarding trustee decisions and the trustees can request the membership vote on items they feel shoild be decided by the entire club.”

Form 990 governing body review Part VI line 11

“A copy of the prepared form 990 was given to the trustees for review. Trustees having questions can contact preparer. One trustee is designated to sign the form.”

Other officer or key employee compensation Part VI line 15B

“Gaming manager compensation - personnel committee reviews job performance of above position yearly. Compensation & job duties are compared to other american legion clubs in the state and nationally. Last evaluated in '2013.”

Governing documents etc available to public Part VI line 19

“Members are advised by posting of a notice in the club that all forms, documents and policies are available for inspection.”

Filing and Contact Details

Filer

EIN
45-0215107

Signing Officer

Name
Lowell Peterson
Title
President
Phone
7018451662
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lowell Peterson
Formed
1919
Legal Domicile
Nd
Voting Board Members
3
Independent Board Members
3
Employees
9
Volunteers
15

Preparer

Preparer
Rick Fitzner
Phone
7018408569
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Janitor supplies $ 1829real estate tax $ 1266telephone $ 1177hospitality tax $ 656penalties $ 234dues/subscriptions $ 430postage $ 213bank charges $ 230entertainment $ 2000sales tax $ 6066”

General explanation attachment

“PART III - LINE 4d --- $5,085 OF OTHER PROGRAM SERVICES WAS FOR SERVICES TO DISABLED, SICK, NEEDY, ELDERLY, VETERANS GROUPS & VETERANS MEMORIAL PROGRAMS.”

Raw XML Appendix371 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06330
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07372
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE RECREATION, COMPANIONSHIP TO MEMBERS AND PROVIDE COMMUNITY SERVICE
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0405
IRS990/AdvertisingGrp/TotalAmt0405
IRS990/AllOtherContributionsAmt05000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014101
IRS990/AllOtherExpensesGrp/TotalAmt014101
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0LOWELL PETERSON
IRS990/BooksInCareOfDetail/PhoneNum07018451662
IRS990/BooksInCareOfDetail/USAddress/AddressLine10322 E MAIN ST
IRS990/BooksInCareOfDetail/USAddress/City0Valley City
IRS990/BooksInCareOfDetail/USAddress/State0ND
IRS990/BooksInCareOfDetail/USAddress/ZIPCode058072
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt021026
IRS990/CashNonInterestBearingGrp/EOYAmt019021
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt025520
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05000
IRS990/CYGrantsAndSimilarPaidAmt031490
IRS990/CYInvestmentIncomeAmt021
IRS990/CYOtherExpensesAmt042952
IRS990/CYOtherRevenueAmt0112437
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt03958
IRS990/CYSalariesCompEmpBnftPaidAmt039058
IRS990/CYTotalExpensesAmt0113500
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0117458
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03978
IRS990/DepreciationDepletionGrp/TotalAmt03978
IRS990/Desc0AMERICAN LEGION BASEBALL PROGRAM - PROVIDED FUNDS FOR LEGION BASEBALL PROGRAM - PROVIDING RECREATIONAL OPPORTUNITY FOR AREA YOUTH AND ENTERTAINMENT FOR MEMBERS AND COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonatedServicesAndUseFcltsAmt0-403
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt022500
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05230
IRS990/FeesForServicesAccountingGrp/TotalAmt05230
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt18.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt28.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0LOWELL PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1ROGER BISCHOFF
IRS990/Form990PartVIISectionAGrp/PersonNm2KENNETH EVENSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENTTRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0399823
IRS990/GamingGrossIncomeAmt0455718
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt022500
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt031490
IRS990/GrantsToDomesticOrgsGrp/TotalAmt031490
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0542801
IRS990/GrossSalesOfInventoryAmt072424
IRS990/GroupExemptionNum00925
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03343
IRS990/InsuranceGrp/TotalAmt03343
IRS990/InventoriesForSaleOrUseGrp/BOYAmt07402
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07373
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt021
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt095118
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0101025
IRS990/LandBldgEquipBasisNetGrp/EOYAmt097840
IRS990/LandBldgEquipCostOrOtherBssAmt0192958
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE RECREATION, COMPANIONSHIP TO MEMBERS AND PROVIDE COMMUNITY SERVICE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0132780
IRS990/NetAssetsOrFundBalancesEOYAmt0136335
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt055895
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt055895
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt011823
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt046904
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt035081
IRS990/NetUnrelatedBusTxblIncmAmt0-6181
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01216
IRS990/OfficeExpensesGrp/TotalAmt01216
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1LICENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06412
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13078
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24416
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3773
IRS990/OtherExpensesGrp/TotalAmt06412
IRS990/OtherExpensesGrp/TotalAmt13078
IRS990/OtherExpensesGrp/TotalAmt24416
IRS990/OtherExpensesGrp/TotalAmt3773
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSUR CLAIM - ROBBERY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09638
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09638
IRS990/OtherRevenueTotalAmt09638
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035920
IRS990/OtherSalariesAndWagesGrp/TotalAmt035920
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03138
IRS990/PayrollTaxesGrp/TotalAmt03138
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LOWELL PETERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SCHOLARSHIPS FOR AREA YOUTH FOR COLLEGE TUITION. GIVES FINANCIAL ASSISTANCE TO STUDENTS HELPING WITH EDUCATION COSTS AND ENCOURAGING ENROLLMENT AT LOCAL UNIVERSITIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01350
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01350
IRS990/ProgSrvcAccomActy3Grp/Desc0SPONSORSHIP OF YOUTH ACTIVITY PROGRAMS - FUNDING FOR SCHOOL CARNIVALS, POST PROM ACTIVITIES, YOUTH RECREATIONAL PROGRAMS, 4-H ACTIVITIES, GIRLS AND BOYS STATE SPONSORSHIPS ( EDUCATIONAL WEEK LONG WORKSHOP EXPLAINING THE WORKINGS OF STATE GOVERNMENT ).
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02555
IRS990/ProgSrvcAccomActy3Grp/GrantAmt02555
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE SCHEDULE O
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt05085
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt05085
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03075
IRS990/PYGrantsAndSimilarPaidAmt043570
IRS990/PYInvestmentIncomeAmt074
IRS990/PYOtherExpensesAmt031515
IRS990/PYOtherRevenueAmt0109327
IRS990/PYRevenuesLessExpensesAmt0-3794
IRS990/PYSalariesCompEmpBnftPaidAmt041185
IRS990/PYTotalExpensesAmt0116270
IRS990/PYTotalRevenueAmt0112476
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt03958
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09657
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019473
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt093513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt049987
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0143500
IRS990ScheduleD/EquipmentGrp/BookValueAmt0827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045131
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045958
IRS990ScheduleD/LandGrp/BookValueAmt03500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt097840
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt031490
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0356184
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0356184
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0399823
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0455718
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0455718
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt055895
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt043639
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt043639
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt06319
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CARAL NIX
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE ALL GAMING ACTIVITIES & EMPLOYEES
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0CARAL NIX
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10322 E MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/City0Valley City
IRS990ScheduleG/PersonsWithBooksUSAddress/State0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode058072
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt022500
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUND PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10VALLEY CITY AM LEGION BASEBAL
IRS990ScheduleI/RecipientTable/RecipientEIN0450666484
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10322 E MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/City0Valley City
IRS990ScheduleI/RecipientTable/USAddress/State0ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode058072
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS AND INDIVIDUALS REQUESTING GRANTS APPEAR BEFORE A CHARITABLE GAMING COMMITTEE TO EXPLAIN THE REASON FOR THE REQUEST OF FUNDS. IF REQUEST IS DEEMED APPROPRIATE FUNDS ARE ALLOCATED. ORGANIZATIONS ARE ALSO ASKED TO GIVE AN OVERVIEW OF THEIR ACTIVITY/PROGRAM AFTER IT IS COMPLETED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VETERANS OF THE UNITED STATES ARMED FORCES ARE ELGIBLE FOR MEMBERSHIP IN THE AMERICAN LEGION AS VOTING MEMBERS. THEY HAVE GENERAL MEMBERSHIP PRIVILEGES INCLUDING VOTING RIGHTS FOR GENERAL CLUB ISSUES AND ELECTION OF CLUB TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS REGARDING CLUB ISSUES AND THE ELECTION/APPOINTMENT OF CLUB TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY MEMBER IN GOOD STANDING CAN REQUEST A VOTE OF THE MEMBERSHIP REGARDING TRUSTEE DECISIONS AND THE TRUSTEES CAN REQUEST THE MEMBERSHIP VOTE ON ITEMS THEY FEEL SHOILD BE DECIDED BY THE ENTIRE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE PREPARED FORM 990 WAS GIVEN TO THE TRUSTEES FOR REVIEW. TRUSTEES HAVING QUESTIONS CAN CONTACT PREPARER. ONE TRUSTEE IS DESIGNATED TO SIGN THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GAMING MANAGER COMPENSATION - PERSONNEL COMMITTEE REVIEWS JOB PERFORMANCE OF ABOVE POSITION YEARLY. COMPENSATION & JOB DUTIES ARE COMPARED TO OTHER AMERICAN LEGION CLUBS IN THE STATE AND NATIONALLY. LAST EVALUATED IN '2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS ARE ADVISED BY POSTING OF A NOTICE IN THE CLUB THAT ALL FORMS, DOCUMENTS AND POLICIES ARE AVAILABLE FOR INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JANITOR SUPPLIES $ 1829REAL ESTATE TAX $ 1266TELEPHONE $ 1177HOSPITALITY TAX $ 656PENALTIES $ 234DUES/SUBSCRIPTIONS $ 430POSTAGE $ 213BANK CHARGES $ 230ENTERTAINMENT $ 2000SALES TAX $ 6066
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PART III - LINE 4d --- $5,085 OF OTHER PROGRAM SERVICES WAS FOR SERVICES TO DISABLED, SICK, NEEDY, ELDERLY, VETERANS GROUPS & VETERANS MEMORIAL PROGRAMS.
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/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04150
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013953
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0139110
IRS990/TotalAssetsEOYAmt0143707
IRS990/TotalAssetsGrp/BOYAmt0139110
IRS990/TotalAssetsGrp/EOYAmt0143707
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05000
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082010
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt031490
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113500
IRS990/TotalGrossUBIAmt035081
IRS990/TotalLiabilitiesBOYAmt06330
IRS990/TotalLiabilitiesEOYAmt07372
IRS990/TotalLiabilitiesGrp/BOYAmt06330
IRS990/TotalLiabilitiesGrp/EOYAmt07372
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0136335
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt05085
IRS990/TotalOtherProgSrvcGrantAmt05085
IRS990/TotalProgramServiceExpensesAmt031490
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077377
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0117458
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt035081
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139110
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0143707
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0128630
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0122382
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LOWELL PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07018451662
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION CLUB
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0450215107
ReturnHeader/Filer/USAddress/AddressLine10322 E MAIN ST
ReturnHeader/Filer/USAddress/City0Valley City
ReturnHeader/Filer/USAddress/State0ND
ReturnHeader/Filer/USAddress/ZIPCode058072
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0275002809
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RICK FITZNER TAX & ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 816
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Valley City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode058072
ReturnHeader/PreparerPersonGrp/PhoneNum07018408569
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICK FITZNER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-11-11T10:14:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$143,707
Liabilities
$7,372
Net assets
$136,335
Revenue
$117,458
Expenses
$113,500
Net income
$3,958
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.31$0.42$0.08$0.05$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.36$0.40$0.09$0.06$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.41$0.38$1.70$1.99$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.34$0.55$0.79$1.79$1.87$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.47$0.88$1.28$1.67$0.39
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.17$1.25$1.17$1.09$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.14$1.18$1.11$1.23$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$1.10$1.15$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.44$0.07$1.36$1.17$1.14$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.06$1.33$1.16
2011Summary only. Only limited summary data is available for this year.$1.44$0.05$1.39$0.89$1.01$0.11
2010Summary only. Only limited summary data is available for this year.$1.63$0.03$1.60$0.66$0.94$0.28