Civic Intelligence

American Legion Club

990 • Fiscal year 2018 • EIN 45-0215107

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 11, 2019

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

93rd percentile

0.41x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.31x

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

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Net Margin

28th percentile

-4.7%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2018 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2018

Asset Growth

40th percentile

-0.5%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

40%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$133,944

Down $615 (-0.5%) from 2017

Net Assets

Down

$79,359

Down $8,376 (-9.5%) from 2017

Liabilities

Up

$54,585

Up $7,761 (+17%) from 2017

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin28th percentile

Revenue

Up

$178,736

Up $50,907 (+40%) from 2017

Expenses

Up

$187,112

Up $20,321 (+12%) from 2017

Net Income

Up

-$8,376

Up $30,586 (+79%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth40th 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

2018

Assets$133,944
Liabilities$54,585
Net Assets$79,359
Open 2018 Filing

Operations Trend

Revenue Growth87th 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

2018

Revenue$178,736
Expenses$187,112
Net Income-$8,376
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$569,309
Mission and Program Overview

Mission

Provide recreation, companionship to members and provide community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$96,048$96,721▲ $673
Inventories for Sale or Use$21,820$20,381▼ $1,439
Cash and Non-Interest-Bearing Accounts$15,945$16,842▲ $897
Savings and Temporary Cash Investments$746--
Total Assets$134,559$133,944▼ $615
Liabilities
Mortgage Notes Payable Secured by Investment Property$42,218$45,922▲ $3,704
Accounts Payable and Accrued Expenses$4,606$8,663▲ $4,057
Total Liabilities$46,824$54,585▲ $7,761
Net Assets / Fund Balance
Unrestricted Net Assets$86,878$78,502▼ $8,376
Temporarily Rstr Net Assets$857$857→ $0
Total Net Assets Fund Balance$87,735$79,359▼ $8,376
Total Liabilities and Net Assets / Fund Balance$134,559$133,944▼ $615

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$79,442$68,453$147,895
Equipment$13,779$52,529$66,308
Land$3,500-$3,500
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Judy BennefeldPresident
Cyrstal LarsonAdjutant
Jim RidenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,477
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$174,259
Change in Net Assets
$-8,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$103,533
Other Expenses$83,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$94,654
Occupancy---$25,135
Payroll Taxes---$8,879
Depreciation Depletion---$8,286
Fees for Services Management---$8,200
Fees for Services Accounting---$6,200
Insurance---$4,770
Office Expenses---$4,413
Advertising---$3,848
Other Expenses---$3,726
Interest---$2,081
All Other Expenses---$804
Travel---$65
Total Functional Expenses$0$0$0$187,112
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$262,047
Gaming Gross Income$261,360
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 the 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 is given to the trustees for review. Trustees having questions can contact preparer. One trustee is designated to sign the form.”

Form 990, Part VII, Line 19

“Members are advised by posting of a notice in the club 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
2019-11-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Judy Bennefeld
Formed
1919
Legal Domicile
Nd
Voting Board Members
160
Independent Board Members
160
Employees
35

Preparer

Firm
James M Lochow CPA PC
Address
PO Box 725, Valley City, ND 58072-0725
Preparer
James Lochow
Phone
7018451660
Raw XML Appendix342 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/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0262047
IRS990/GamingGrossIncomeAmt0261360
IRS990/GoverningBodyVotingMembersCnt0160
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0State Dues 3,578 Telephone 1,553
IRS990/OtherExpensesGrp/Desc1Bank and CC charges 3,510 Entertainment 4,830
IRS990/OtherExpensesGrp/Desc2Licenses and permits
IRS990/OtherExpensesGrp/Desc3Supplies
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IRS990/OtherExpensesGrp/TotalAmt18340
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IRS990/PrincipalOfficerNm0Judy Bennefeld
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IRS990ScheduleG/GamingManagerServicesProvTxt0Oversee the gaming activities
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IRS990ScheduleG/IndividualWithBooksNm0Judy Bennefeld
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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 the 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 is 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 notice in the club 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 VII, Line 19
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IRS990/TotalLiabilitiesGrp/EOYAmt054585
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087735
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt079359
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178736
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0134559
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133944
IRS990/TravelGrp/TotalAmt065
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt086878
IRS990/UnrestrictedNetAssetsGrp/EOYAmt078502
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/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Judy Bennefeld
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-11
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/IPDt02019-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm020:07:02
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James M Lochow CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 725
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Valley City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0580720725
ReturnHeader/PreparerPersonGrp/PhoneNum07018451660
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Lochow
ReturnHeader/ReturnTs02019-11-11T08:49:28-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,944
Liabilities
$54,585
Net assets
$79,359
Revenue
$178,736
Expenses
$187,112
Net income
-$8,376
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