Civic Intelligence

Arthur W Jones Post 7564

990 • Fiscal year 2019 • EIN 45-0276278

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 08, 2019

444 Sheyenne StWest Fargo, ND 58078

(701) 282-9534

Siviq Scores

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

Liabilities / Assets

89th percentile

0.35x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

93rd percentile

1.21x

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

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Net Margin

34th percentile

-2.0%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

68th percentile

$3,294

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2019

Asset Growth

19th percentile

-4.1%

Faster asset growth than 19% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

96th percentile

134%

Faster revenue growth than 96% of similar nonprofits.

2019 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,841,206

Down $165,750 (-4.1%) from 2018

Net Assets

Down

$2,483,538

Down $22,843 (-0.9%) from 2018

Liabilities

Down

$1,357,668

Down $142,907 (-9.5%) from 2018

Revenue

Up

$1,125,275

Up $643,456 (+134%) from 2018

Expenses

Up

$1,148,118

Up $515,741 (+82%) from 2018

Net Income

Up

-$22,843

Up $127,715 (+85%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $1,186,871Liabilities 2014: $205,094Net Assets 2014: $981,7772014Assets 2015: $1,206,574Liabilities 2015: $203,478Net Assets 2015: $1,003,0962015Assets 2016: $1,223,318Liabilities 2016: $217,394Net Assets 2016: $1,005,9242016Assets 2017: $2,804,306Liabilities 2017: $143,775Net Assets 2017: $2,660,5312017Assets 2018: $4,006,956Liabilities 2018: $1,500,575Net Assets 2018: $2,506,3812018Assets 2019: $3,841,206Liabilities 2019: $1,357,668Net Assets 2019: $2,483,5382019Assets 2020: $3,602,800Liabilities 2020: $1,639,715Net Assets 2020: $1,963,0852020Assets 2021: $3,655,132Liabilities 2021: $1,436,973Net Assets 2021: $2,218,1592021Assets 2022: $3,526,526Liabilities 2022: $1,337,753Net Assets 2022: $2,188,7732022Assets 2023: $3,534,499Liabilities 2023: $1,292,910Net Assets 2023: $2,241,5892023Assets 2024: $3,318,843Liabilities 2024: $1,180,219Net Assets 2024: $2,138,6242024

Highlighted filing

2019

Assets$3,841,206
Liabilities$1,357,668
Net Assets$2,483,538

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $514,564Expenses 2014: $540,785Net Income 2014: -$26,2212014Revenue 2015: $569,980Expenses 2015: $550,393Net Income 2015: $19,5872015Revenue 2016: $537,820Expenses 2016: $538,104Net Income 2016: -$2842016Revenue 2017: $2,163,792Expenses 2017: $517,422Net Income 2017: $1,646,3702017Revenue 2018: $481,819Expenses 2018: $632,377Net Income 2018: -$150,5582018Revenue 2019: $1,125,275Expenses 2019: $1,148,118Net Income 2019: -$22,8432019Revenue 2020: $818,262Expenses 2020: $1,339,105Net Income 2020: -$520,8432020Revenue 2021: $1,147,906Expenses 2021: $888,482Net Income 2021: $259,4242021Revenue 2022: $1,103,754Expenses 2022: $1,131,978Net Income 2022: -$28,2242022Revenue 2023: $1,293,963Expenses 2023: $1,335,895Net Income 2023: -$41,9322023Revenue 2024: $1,376,147Expenses 2024: $1,383,306Net Income 2024: -$7,1592024

Highlighted filing

2019

Revenue$1,125,275
Expenses$1,148,118
Net Income-$22,843
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$1,573,107
Mission and Program Overview

Mission

This organization promotes the social welfare of the community and assistance to war veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,244,996$3,082,234▼ $162,762
Cap Stk Tr Prin Current Funds$2,506,381$2,483,927▼ $22,454
Investments Other Securities$448,986$479,177▲ $30,191
Savings and Temporary Cash Investments$255,109$156,500▼ $98,609
Inventories for Sale or Use$30,979$77,113▲ $46,134
Cash and Non-Interest-Bearing Accounts$20,060$26,060▲ $6,000
Accounts Receivable$1,546$18,122▲ $16,576
Prepaid Expenses and Deferred Charges$5,280$2,000▼ $3,280
Rtn Earn Endowment Incm Other Fnds-$-389-
Total Assets$4,006,956$3,841,206▼ $165,750
Liabilities
Other Liabilities$1,310,369$1,337,737▲ $27,368
Accounts Payable and Accrued Expenses$190,206$19,931▼ $170,275
Total Liabilities$1,500,575$1,357,668▼ $142,907
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,506,381$2,483,538▼ $22,843
Total Liabilities and Net Assets / Fund Balance$4,006,956$3,841,206▼ $165,750

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,930,588$87,044$3,017,632
Equipment$151,646$151,347$302,993
Other Securities$479,177--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole GuderjohnQuartermasterPT$3,294$3,294
Chris RolphQuarter MasterPT$638$638

Board Members and Trustees

NameTitle
Dale RonningTrustee
Devlon OlsonTrustee
Rick FullerTrustee
Brad ReedCommander
Joseph BestJr Vice Commander
Craig JohnsonSr Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$88,824
Program Service Revenue
$0
Investment Income
$30,460
Other Revenue
$1,005,991
All Other Contributions
$88,431
Change in Net Assets
$-22,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$728,493
Salaries, Compensation, and Employee Benefits$419,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$352,064--$352,064
All Other Expenses$209,442--$209,442
Depreciation Depletion$153,090--$153,090
Interest$72,724--$72,724
Payroll Taxes$57,526--$57,526
Advertising$32,357--$32,357
Insurance$18,072--$18,072
Fees for Services Accounting$16,029--$16,029
Fees for Services Legal$14,355--$14,355
Office Expenses$7,905--$7,905
Other Employee Benefits$6,103--$6,103
Current Officers, Directors, Trustees, and Key Employees$3,932--$3,932
Other Expenses$1,816--$1,816
Travel$1,785--$1,785
Conferences and Meetings$583--$583
Total Functional Expenses$1,148,118$0$0$1,148,118
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$590,079
Gaming Direct Expenses$105,838
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
Loan Payable$1,264,367
Payroll Liabilities$54,452
Sales Tax Payable$18,918
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

Members or stockholder classes and rights Part VI line 6

The organization has one class of members

Member election for additional members Part VI line 7A

The organizations members nominate and vote on all members of the governing body every year

Governing body decisions Part VI line 7B

The organizations members may bring any decision of the governing body to the floor of the governing board meeting to be voted on

Form 990 governing body review Part VI line 11

The organizations general manager reviews form 990 and an officer reviews and signs

Governing documents etc available to public Part VI line 19

The organization makes its governing documents and financial statements available to the public upon request at the organizations office.

Filing and Contact Details

Filer

Filer Name
Arthur W Jones Post 7564
EIN
45-0276278
Address
444 SHEYENNE ST, WEST FARGO, ND 58078

Signing Officer

Name
Chris Rolph
Title
Quarter Master
Phone
7012829534
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Rolph
Formed
1948
Legal Domicile
Nd
Voting Board Members
11
Independent Board Members
11
Employees
76
Volunteers
390

Preparer

Firm
Accounting by Rachel LLC
Address
1351 Page Dr S Suite 210, Fargo, ND 58103
Preparer
Rachel Schmidt
Phone
7014782028
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Janitorial laundry cleaning $53389member dues expense $1526taxes $32751bank fees $913picnics & dinners $1303repairs $13641commander expense $4758miscellaneous expense $2227licenses $1606donations & sponsorships $9762merchant acct fees $22688telephone $3027security & alarm system $4449bad debt $2956equipment lease $1337uniforms $5674postage $496computer internet website $28926training & casual labor $505prizes $17508

Part III response or note to any other line in Part III

Line 4d - all other accomplishment

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IRS990/PYSalariesCompEmpBnftPaidAmt0187649
IRS990/PYTotalExpensesAmt0632377
IRS990/PYTotalRevenueAmt0481819
IRS990/ReconcilationRevenueExpnssAmt0-22843
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-389
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0255109
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0156500
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02930588
IRS990ScheduleD/BuildingsGrp/DepreciationAmt087044
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03017632
IRS990ScheduleD/EquipmentGrp/BookValueAmt0151646
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0151347
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0302993
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01264367
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt154452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt218918
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0479177
IRS990ScheduleD/OtherSecuritiesGrp/Desc0DEBIT & EQUITY SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03082234
IRS990ScheduleD/TotalBookValueSecuritiesAmt0479177
IRS990ScheduleD/TotalLiabilityAmt01337737
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0200664
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0105838
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0590079
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0590079
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0484241
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0105838
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0105838
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerCompensationAmt030973
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRENDA YORK
IRS990ScheduleG/GamingManagerServicesProvTxt0PREPARES GAMING REPORTS RECORDS AND ETC
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0BRENDA YORK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0444 SHEYENNE ST UNIT 101
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WEST FARGO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058078
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0REQUIRED DISTRIBUTIONS PER STATE LAW ND STATE DISTRIBUTION AMOUNT $200,664
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Mandatory distributions (Part III, line 17b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE CLASS OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS MEMBERS NOMINATE AND VOTE ON ALL MEMBERS OF THE GOVERNING BODY EVERY YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS MEMBERS MAY BRING ANY DECISION OF THE GOVERNING BODY TO THE FLOOR OF THE GOVERNING BOARD MEETING TO BE VOTED ON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GENERAL MANAGER REVIEWS FORM 990 AND AN OFFICER REVIEWS AND SIGNS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATIONS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5JANITORIAL LAUNDRY CLEANING $53389MEMBER DUES EXPENSE $1526TAXES $32751BANK FEES $913PICNICS & DINNERS $1303REPAIRS $13641COMMANDER EXPENSE $4758MISCELLANEOUS EXPENSE $2227LICENSES $1606DONATIONS & SPONSORSHIPS $9762MERCHANT ACCT FEES $22688TELEPHONE $3027SECURITY & ALARM SYSTEM $4449BAD DEBT $2956EQUIPMENT LEASE $1337UNIFORMS $5674POSTAGE $496COMPUTER INTERNET WEBSITE $28926TRAINING & CASUAL LABOR $505PRIZES $17508
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 4D - ALL OTHER ACCOMPLISHMENT
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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part III response or note to any other line in Part III
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04006956
IRS990/TotalAssetsEOYAmt03841206
IRS990/TotalAssetsGrp/BOYAmt04006956
IRS990/TotalAssetsGrp/EOYAmt03841206
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt088824
IRS990/TotalEmployeeCnt076
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01148118
IRS990/TotalFunctionalExpensesGrp/TotalAmt01148118
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01500575
IRS990/TotalLiabilitiesEOYAmt01357668
IRS990/TotalLiabilitiesGrp/BOYAmt01500575
IRS990/TotalLiabilitiesGrp/EOYAmt01357668
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02506381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02483538
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01148118
IRS990/TotalReportableCompFromOrgAmt03932
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01036451
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01125275
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0390
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04006956
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03841206
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01785
IRS990/TravelGrp/TotalAmt01785
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0VFW7564.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS ROLPH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0QUARTER MASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum07012829534
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTHUR W JONES POST 7564
ReturnHeader/Filer/BusinessNameControlTxt0ARTH
ReturnHeader/Filer/EIN0450276278
ReturnHeader/Filer/USAddress/AddressLine1Txt0444 SHEYENNE ST
ReturnHeader/Filer/USAddress/CityNm0WEST FARGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058078
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465381149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Accounting by Rachel LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01351 Page Dr S Suite 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fargo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058103
ReturnHeader/PreparerPersonGrp/PhoneNum07014782028
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rachel Schmidt

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