Civic Intelligence

American Legion Club

990 • Fiscal year 2014 • EIN 45-0215107

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 11, 2015

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

77th percentile

0.05x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.07x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

37th percentile

-4.9%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

35th percentile

-3.9%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

39th percentile

-6.4%

Faster revenue growth than 39% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$138,135

Down $5,572 (-3.9%) from 2013

Net Assets

Down

$130,979

Down $5,356 (-3.9%) from 2013

Liabilities

Down

$7,156

Down $216 (-2.9%) from 2013

Revenue

Down

$109,980

Down $7,478 (-6.4%) from 2013

Expenses

Up

$115,336

Up $1,836 (+1.6%) from 2013

Net Income

Down

-$5,356

Down $9,314 (-235%) from 2013

Historical Trend

Balance Sheet Trend

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

2014

Assets$138,135
Liabilities$7,156
Net Assets$130,979

Operations Trend

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

2014

Revenue$109,980
Expenses$115,336
Net Income-$5,356
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$468,450
Mission and Program Overview

Mission

Provide recreation, companionship to members and provide community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$97,840$93,860▼ $3,980
Cash and Non-Interest-Bearing Accounts$19,021$21,797▲ $2,776
Savings and Temporary Cash Investments$19,473$15,323▼ $4,150
Inventories for Sale or Use$7,373$7,155▼ $218
Total Assets$143,707$138,135▼ $5,572
Liabilities
Accounts Payable and Accrued Expenses$7,372$7,156▼ $216
Total Liabilities$7,372$7,156▼ $216
Net Assets / Fund Balance
Unrestricted Net Assets$122,382$104,869▼ $17,513
Temporarily Rstr Net Assets$13,953$26,110▲ $12,157
Total Net Assets Fund Balance$136,335$130,979▼ $5,356
Total Liabilities and Net Assets / Fund Balance$143,707$138,135▼ $5,572

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$89,834$53,666$143,500
Equipment$526$45,432$45,958
Land$3,500-$3,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lowell PetersonPresidenttrustee
Roger BischoffTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$7,905
Program Service Revenue
$0
Investment Income
$18
Other Revenue
$102,057
All Other Contributions
$7,905
Change in Net Assets
$-5,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,491
Grants and Similar Amounts Paid$38,011
Salaries, Compensation, and Employee Benefits$36,834
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$38,011--$38,011
Other Salaries and Wages-$33,815-$33,815
All Other Expenses-$13,306-$13,306
Fees for Services Accounting-$5,260-$5,260
Depreciation Depletion-$3,980-$3,980
Payroll Taxes-$3,019-$3,019
Insurance-$2,655-$2,655
Office Expenses-$2,049-$2,049
Advertising-$1,158-$1,158
Other Expenses-$274-$274
Total Functional Expenses$38,011$77,325$0$115,336
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Valley City Am Legion BasebalValley City, ND-Fund Program$25,596
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$380,895
Gaming Direct Expenses$332,034
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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 should 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 '2014.

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

Filer Name
American Legion Club
EIN
45-0215107
Address
322 E MAIN ST, Valley City, ND 58072

Signing Officer

Name
Lowell Peterson
Title
President
Phone
7018451662
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lowell Peterson
Formed
1919
Legal Domicile
Nd
Voting Board Members
2
Independent Board Members
2
Employees
14
Volunteers
20

Preparer

Firm
Rick Fitzner Tax & Accounting
Address
PO BOX 816, Valley City, ND 58072
Preparer
Rick Fitzner
Phone
7018408569
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Janitor supplies $2,320real estate tax $1,069telephone $1,174hospitality tax $ 657dues/subscriptions $ 483postage $ 196bank charges $ 30entertainment $1,310sales tax $6,067

General explanation attachment

PART III - LINE 4d --- $1,735 WAS FOR SPONSORSHIP 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 ).

Raw XML Appendix359 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/ProgSrvcAccomActy3Grp/Desc0PROVIDE SCHOLARSHIPS FOR AREA YOUTH FOR COLLEGE TUITION. GIVES FINANCIAL ASSISTANCE TO STUDENTS HELPING WITH EDUCATION COSTS AND ENCOURAGING ENROLLMENT AT LOCAL UNIVERSITIES.
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IRS990ScheduleI/RecipientTable/RecipientEIN0450666484
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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)
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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 SHOULD 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 '2014.
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 $2,320REAL ESTATE TAX $1,069TELEPHONE $1,174HOSPITALITY TAX $ 657DUES/SUBSCRIPTIONS $ 483POSTAGE $ 196BANK CHARGES $ 30ENTERTAINMENT $1,310SALES TAX $6,067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PART III - LINE 4d --- $1,735 WAS FOR SPONSORSHIP 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 ).
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
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ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LOWELL PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07018451662
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION CLUB
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0450215107
ReturnHeader/Filer/USAddress/AddressLine1Txt0322 E MAIN ST
ReturnHeader/Filer/USAddress/CityNm0Valley City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058072
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0275002809
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICK FITZNER TAX & ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 816
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Valley City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058072
ReturnHeader/PreparerPersonGrp/PhoneNum07018408569
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICK FITZNER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-11T13:00:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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