Civic Intelligence

American Legion Club

990 • Fiscal year 2017 • EIN 45-0215107

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 25, 2018

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

90th percentile

0.35x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.37x

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

9th percentile

-30%

Higher net margin than 9% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

16th percentile

-5.3%

Faster asset growth than 16% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

9.7%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$134,559

Down $7,543 (-5.3%) from 2016

Net Assets

Down

$87,735

Down $37,622 (-30%) from 2016

Liabilities

Up

$46,824

Up $30,079 (+180%) from 2016

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin9th percentile

Revenue

Up

$127,829

Up $11,281 (+9.7%) from 2016

Expenses

Up

$166,791

Up $57,675 (+53%) from 2016

Net Income

Down

-$38,962

Down $46,394 (-624%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2017

Assets$134,559
Liabilities$46,824
Net Assets$87,735
Open 2017 Filing

Operations Trend

Revenue Growth68th 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

2017

Revenue$127,829
Expenses$166,791
Net Income-$38,962
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$509,245
Mission and Program Overview

Mission

Provide recreation, companionship to members and provide community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$86,224$96,048▲ $9,824
Inventories for Sale or Use$8,977$21,820▲ $12,843
Cash and Non-Interest-Bearing Accounts$40,569$15,945▼ $24,624
Savings and Temporary Cash Investments$6,332$746▼ $5,586
Total Assets$142,102$134,559▼ $7,543
Liabilities
Mortgage Notes Payable Secured by Investment Property-$42,218-
Accounts Payable and Accrued Expenses$16,745$4,606▼ $12,139
Total Liabilities$16,745$46,824▲ $30,079
Net Assets / Fund Balance
Unrestricted Net Assets$104,864$86,878▼ $17,986
Temporarily Rstr Net Assets$20,493$857▼ $19,636
Total Net Assets Fund Balance$125,357$87,735▼ $37,622
Total Liabilities and Net Assets / Fund Balance$142,102$134,559▼ $7,543

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,797$64,703$143,500
Equipment$13,751$47,993$61,744
Land$3,500-$3,500
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Judy BennefeldPresident
Cyrstal LarsonAdjutant
Jim RidenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$11,912
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$115,917
All Other Contributions
$6,755
Change in Net Assets
$-38,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$96,115
Other Expenses$70,676
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$88,562
Occupancy---$23,468
Payroll Taxes---$7,553
Fees for Services Management---$6,622
Depreciation Depletion---$5,963
Insurance---$4,961
Advertising---$4,839
Fees for Services Accounting---$3,850
Other Expenses---$2,301
Fees for Services Legal---$2,195
Office Expenses---$1,899
Interest---$475
Travel---$229
Total Functional Expenses$0$0$0$166,791
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$295,370
Gaming Gross Income$278,858
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6

“Veterans of the United States Armed Forces are eligible 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.”

Form 990, Part VI, Line 7A

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

Form 990, 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, 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.”

Form 990, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
American Legion Club
EIN
45-0215107
Phone
7018451662
Address
322 E Main St, Valley City, ND 58072

Signing Officer

Name
Judy Bennefeld
Title
President
Signed
2018-09-25
Discuss with paid preparer
No

Organization Details

Principal Officer
Lowell Peterson
Formed
1919
Legal Domicile
Nd
Voting Board Members
160
Independent Board Members
160
Employees
35

Preparer

Firm
James M Lochow CPA PC
Address
PO Box725, Valley City, ND 58072
Preparer
James Lochow
Phone
7018451660
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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/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0State Dues 4,603 Telephone 1,606
IRS990/OtherExpensesGrp/Desc1Bank and CC charges 3,429 Entgertainment 1,611
IRS990/OtherExpensesGrp/Desc2Licenses and permits
IRS990/OtherExpensesGrp/Desc3Miscellaneous
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Veterans of the United States Armed Forces are eligible 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/ExplanationTxt4Members are advised by posting of a notiace in the lbuc that forms, documents and policies are available for inspection.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0134559
IRS990/TravelGrp/TotalAmt0229
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104864
IRS990/UnrestrictedNetAssetsGrp/EOYAmt086878
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0322 E Main PO Box 115
IRS990/USAddress/CityNm0Valley City
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058072
IRS990/VotingMembersGoverningBodyCnt0160
IRS990/VotingMembersIndependentCnt0160
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Judy Bennefeld
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Club
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0450215107
ReturnHeader/Filer/PhoneNum07018451662
ReturnHeader/Filer/USAddress/AddressLine1Txt0322 E Main St
ReturnHeader/Filer/USAddress/CityNm0Valley City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058072
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0473E7886488407B561EE5E259B3112ACDC1D81A4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B07B8405BF893F53DEB1EB5E0FE45EB4E7FE80B0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.31.248.124
ReturnHeader/FilingSecurityInformation/IPDt02018-09-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm019:31:27
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James M Lochow CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box725
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Valley City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058072
ReturnHeader/PreparerPersonGrp/PhoneNum07018451660
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Lochow
ReturnHeader/ReturnTs02018-09-25T11:19:14-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$134,559
Liabilities
$46,824
Net assets
$87,735
Revenue
$127,829
Expenses
$166,791
Net income
-$38,962
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