Civic Intelligence

Arthur W Jones Post 7564

990 • Fiscal year 2021 • EIN 45-0276278

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 05, 2021

444 Sheyenne St Ste 101West Fargo, ND 58078

(701) 282-9534

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.39x

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

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

1.25x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Net Margin

56th percentile

23%

Higher net margin than 56% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$4,876

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2021

Asset Growth

28th percentile

1.5%

Faster asset growth than 28% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

46th percentile

40%

Faster revenue growth than 46% of similar nonprofits.

2021 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,655,132

Up $52,332 (+1.5%) from 2020

Net Assets

Up

$2,218,159

Up $255,074 (+13%) from 2020

Liabilities

Down

$1,436,973

Down $202,742 (-12%) from 2020

Revenue

Up

$1,147,906

Up $329,644 (+40%) from 2020

Expenses

Down

$888,482

Down $450,623 (-34%) from 2020

Net Income

Up

$259,424

Up $780,267 (+150%) from 2020

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

2021

Assets$3,655,132
Liabilities$1,436,973
Net Assets$2,218,159

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

2021

Revenue$1,147,906
Expenses$888,482
Net Income$259,424
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 5, 2021
Return Version
2020v4.1
Gross Receipts
$1,578,123
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,950,608$2,839,014▼ $111,594
Cap Stk Tr Prin Current Funds$1,963,085$2,218,159▲ $255,074
Investments Other Securities$350,921$362,355▲ $11,434
Savings and Temporary Cash Investments$154,664$294,569▲ $139,905
Cash and Non-Interest-Bearing Accounts$65,060$85,547▲ $20,487
Accounts Receivable$44,487$46,034▲ $1,547
Inventories for Sale or Use$35,060$18,805▼ $16,255
Prepaid Expenses and Deferred Charges$2,000$2,000→ $0
Total Assets$3,602,800$3,655,132▲ $52,332
Other Assets Total-$6,808-
Liabilities
Other Liabilities$1,581,319$1,419,871▼ $161,448
Accounts Payable and Accrued Expenses$58,396$17,102▼ $41,294
Total Liabilities$1,639,715$1,436,973▼ $202,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,963,085$2,218,159▲ $255,074
Total Liabilities and Net Assets / Fund Balance$3,602,800$3,655,132▲ $52,332

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,775,844$241,788$3,017,632
Equipment$63,170$239,823$302,993
Other Assets Org$5,200--
Other Securities$362,355--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lucas M MoranQuarter MasterPT$4,876$4,876

Board Members and Trustees

NameTitle
Charles L WeibleTrustee
Craig P JohnsonTrustee
Stephen I LymanTrustee
Scott a KaufmanCommander
Joseph J BestJr Vice Commander
Michael G JordheimSr Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$55,692
Program Service Revenue
$0
Investment Income
$36,481
Other Revenue
$1,055,733
All Other Contributions
$23,657
Change in Net Assets
$259,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$552,183
Salaries, Compensation, and Employee Benefits$336,299
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$304,349--$304,349
Other Salaries and Wages$274,016--$274,016
Depreciation Depletion$107,247--$107,247
Payroll Taxes$56,817--$56,817
Interest$37,974--$37,974
Insurance$20,820--$20,820
Fees for Services Accounting$14,284--$14,284
Other Expenses$7,000--$7,000
Current Officers, Directors, Trustees, and Key Employees$4,876--$4,876
Advertising$1,831--$1,831
Office Expenses$1,521--$1,521
Other Employee Benefits$590--$590
Conferences and Meetings$405--$405
Total Functional Expenses$888,482$0$0$888,482
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$627,951
Gaming Direct Expenses$146,919
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
Bell Bank Bldg Loan$1,209,806
Ppp Loan$104,287
Bell Bank Catering Loan$79,169
Sales Tax Payable$21,061
Payroll Liabilities$5,548
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 STE 101, WEST FARGO, ND 58078

Signing Officer

Name
Lucas Moran
Title
Quarter Master
Phone
7012829534
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lucas M Moran
Formed
1948
Legal Domicile
Nd
Voting Board Members
11
Independent Board Members
11
Employees
85

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

Explanation of other changes in net assets or fund balances Part XI line 9

Other changes in net assets or fund balances

List of other expenses Part IX line 24E

Janitorial laundry cleaning $15551member & district dues $2999taxes $68763bank fees $424membership $320repairs $39994commander expense $437miscellaneous expense $1600licenses $5369donations & sponsorships $70773merchant acct fees $13606payroll expenses $893security & alarm system $192death benefit $500equipment lease $4811vehicle maint $174postage $476computer internet website $9251uniforms $1361prizes $23109rent expense $33746other expense $10000

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

Line 4d - all other accomplishment

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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/PYOtherRevenueAmt0713346
IRS990/PYRevenuesLessExpensesAmt0-520843
IRS990/PYSalariesCompEmpBnftPaidAmt0473053
IRS990/PYTotalExpensesAmt01339105
IRS990/PYTotalRevenueAmt0818262
IRS990/ReconcilationRevenueExpnssAmt0259424
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0154664
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0294569
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02775844
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0241788
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03017632
IRS990ScheduleD/EquipmentGrp/BookValueAmt063170
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0239823
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0302993
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01608
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15200
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GIFT CARDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNDEPOSITED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01209806
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15548
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt221061
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt379169
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4104287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BELL BANK BLDG LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3BELL BANK CATERING LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PPP LOAN
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0362355
IRS990ScheduleD/OtherSecuritiesGrp/Desc0DEBIT & EQUITY SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02839014
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06808
IRS990ScheduleD/TotalBookValueSecuritiesAmt0362355
IRS990ScheduleD/TotalLiabilityAmt01419871
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0188040
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt023609
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt023609
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0403930
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0628572
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0628572
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0224642
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0380321
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0380321
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerCompensationAmt041600
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
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/ExplanationTxt5OTHER CHANGES IN NET ASSETS OR FUND BALANCES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JANITORIAL LAUNDRY CLEANING $15551MEMBER & DISTRICT DUES $2999TAXES $68763BANK FEES $424MEMBERSHIP $320REPAIRS $39994COMMANDER EXPENSE $437MISCELLANEOUS EXPENSE $1600LICENSES $5369DONATIONS & SPONSORSHIPS $70773MERCHANT ACCT FEES $13606PAYROLL EXPENSES $893SECURITY & ALARM SYSTEM $192DEATH BENEFIT $500EQUIPMENT LEASE $4811VEHICLE MAINT $174POSTAGE $476COMPUTER INTERNET WEBSITE $9251UNIFORMS $1361PRIZES $23109RENT EXPENSE $33746OTHER EXPENSE $10000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LINE 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/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03602800
IRS990/TotalAssetsEOYAmt03655132
IRS990/TotalAssetsGrp/BOYAmt03602800
IRS990/TotalAssetsGrp/EOYAmt03655132
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055692
IRS990/TotalEmployeeCnt085
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0888482
IRS990/TotalFunctionalExpensesGrp/TotalAmt0888482
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01639715
IRS990/TotalLiabilitiesEOYAmt01436973
IRS990/TotalLiabilitiesGrp/BOYAmt01639715
IRS990/TotalLiabilitiesGrp/EOYAmt01436973
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01963085
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02218159
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0888482
IRS990/TotalReportableCompFromOrgAmt04876
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01092214
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01147906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03602800
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03655132
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0VFW7564.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LUCAS MORAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0QUARTER MASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum07012829534
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTHUR W JONES POST 7564
ReturnHeader/Filer/BusinessNameControlTxt0ARTH
ReturnHeader/Filer/EIN0450276278
ReturnHeader/Filer/USAddress/AddressLine1Txt0444 SHEYENNE ST STE 101
ReturnHeader/Filer/USAddress/CityNm0WEST FARGO

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