Civic Intelligence

American Legion Club

990 • Fiscal year 2016 • EIN 45-0215107

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

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

85th percentile

0.12x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

59th percentile

6.4%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

73rd percentile

7.9%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

5.4%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$142,102

Up $10,365 (+7.9%) from 2015

Net Assets

Up

$125,357

Up $7,432 (+6.3%) from 2015

Liabilities

Up

$16,745

Up $2,933 (+21%) from 2015

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin59th percentile

Revenue

Up

$116,548

Up $5,926 (+5.4%) from 2015

Expenses

Down

$109,116

Down $14,062 (-11%) from 2015

Net Income

Up

$7,432

Up $19,988 (+159%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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

2016

Assets$142,102
Liabilities$16,745
Net Assets$125,357
Open 2016 Filing

Operations Trend

Revenue Growth58th 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

2016

Revenue$116,548
Expenses$109,116
Net Income$7,432
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$445,445
Mission and Program Overview

Mission

Provide recreation, companionship to members and provide community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$90,015$86,224▼ $3,791
Cash and Non-Interest-Bearing Accounts$27,364$40,569▲ $13,205
Inventories for Sale or Use$6,820$8,977▲ $2,157
Savings and Temporary Cash Investments$7,538$6,332▼ $1,206
Total Assets$131,737$142,102▲ $10,365
Liabilities
Accounts Payable and Accrued Expenses$13,812$16,745▲ $2,933
Total Liabilities$13,812$16,745▲ $2,933
Net Assets / Fund Balance
Unrestricted Net Assets$99,429$104,864▲ $5,435
Temporarily Rstr Net Assets$18,496$20,493▲ $1,997
Total Net Assets Fund Balance$117,925$125,357▲ $7,432
Total Liabilities and Net Assets / Fund Balance$131,737$142,102▲ $10,365

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$82,476$61,024$143,500
Equipment$248$45,710$45,958
Land$3,500-$3,500
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Lowell PetersonPresidenttrustee
Charles JacobsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$12,658
Program Service Revenue
$0
Investment Income
$19
Other Revenue
$103,871
All Other Contributions
$12,658
Change in Net Assets
$7,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,383
Salaries, Compensation, and Employee Benefits$36,016
Grants and Similar Amounts Paid$30,717
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$33,074-$33,074
Grants to Domestic Orgs$30,717--$30,717
All Other Expenses-$16,183-$16,183
Depreciation Depletion-$3,791-$3,791
Payroll Taxes-$2,942-$2,942
Insurance-$2,092-$2,092
Office Expenses-$1,937-$1,937
Fees for Services Accounting-$1,570-$1,570
Advertising-$1,047-$1,047
Other Expenses-$55-$55
Total Functional Expenses$30,717$78,399$0$109,116
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Valley City Am Legion BasebalValley City, ND-Fund Program$24,865
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$336,041
Gaming Direct Expenses$297,449
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
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 2016.”

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
2017-05-10
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
16
Volunteers
15

Preparer

Firm
Rick Fitzner Tax & Accounting
Address
305 31st Ave E Unit 2, West Fargo, ND 58078
Preparer
Rick Fitzner
Phone
7018408569
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Janitor supplies $2,359real estate tax $1,108telephone $1,554hospitality tax $ 876dues/subscriptions $ 482postage $ 83bank charges $ 39entertainment $1,550sales tax $8,132”

General explanation attachment

“PART III - LINE 4c --- $1,250 PROVIDED SCHOLARSHIPS FOR AREA YOUTH FOR COLLEGE TUITION. GIVES FINANCIAL ASSISTANCE TO STUDENTS HELPING WITH EDUCATION COSTS AND ENCOURAGING ENROLLMENT AT LOCAL UNIVERSITIES.”

Raw XML Appendix362 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/FSAuditedInd0false
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IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0297449
IRS990/GamingGrossIncomeAmt0336041
IRS990/GoverningBodyVotingMembersCnt02
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IRS990/GrantsToOrganizationsInd0true
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IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt019
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
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IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0PROVIDE RECREATION, COMPANIONSHIP TO MEMBERS AND PROVIDE COMMUNITY SERVICE
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IRS990/ProgSrvcAccomActy2Grp/Desc0FUNDING FOR SERVICES FOR THE DISABLED, SICK, NEEDY, ELDERLY, VETERANS GROUPS AND VETERANS MEMORIAL PROGRAMS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0$1,250 PROVIDED SCHOLARSHIPS FOR AREA YOUTH FOR COLLEGE TUITION. GIVES FINANCIAL ASSISTANCE TO STUDENTS HELPING WITH EDUCATION COSTS AND ENCOURAGING ENROLLMENT AT LOCAL UNIVERSITIES. SEE SCHEDULE O
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01250
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPONSORSHIP OF YOUTH ACTIVITY PROGRAMS - FUNDING FOR SCHOOL CARNIVALS,POST PROM ACTIVITIES, YOUTH RECREATIONAL PROGRAMS, 4-H ACTIVITIES, GIRLSAND BOYS STATE SPONSORSHIPS ( EDUCATIONAL WEEK LONG WORKSHOP EXPLAININGTHE WORKINGS OF STATE GOVERNMENT ).
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IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE ALL GAMING ACTIVITIES & EMPLOYEES
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Jackie Haas
IRS990ScheduleG/LicensedInd0true
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IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058072
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
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IRS990ScheduleI/RecipientTable/CashGrantAmt024865
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUND PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VALLEY CITY AM LEGION BASEBAL
IRS990ScheduleI/RecipientTable/RecipientEIN0450666484
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0322 E MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Valley City
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd058072
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/FormAndLineReferenceDesc0Additional Information for Schedule I
IRS990ScheduleI/TotalOtherOrgCnt01
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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 2016.
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 $2,359REAL ESTATE TAX $1,108TELEPHONE $1,554HOSPITALITY TAX $ 876DUES/SUBSCRIPTIONS $ 482POSTAGE $ 83BANK CHARGES $ 39ENTERTAINMENT $1,550SALES TAX $8,132
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PART III - LINE 4c --- $1,250 PROVIDED 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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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/FilingSecurityInformation/IPAddress/IPv4AddressTxt0140.186.102.235
ReturnHeader/FilingSecurityInformation/IPDt02017-05-11
ReturnHeader/FilingSecurityInformation/IPTm023:12:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0275002809
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rick Fitzner Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 31st Ave E Unit 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Fargo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
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ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rick Fitzner
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ReturnHeader/ReturnTs02017-05-10T14:49:54-04:00
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ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$142,102
Liabilities
$16,745
Net assets
$125,357
Revenue
$116,548
Expenses
$109,116
Net income
$7,432
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