Civic Intelligence

American Legion 38 Lawrence Milton Berg

990EZ • Fiscal year 2016 • EIN 45-6013277

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 28, 2017

PO Box 123Cogswell, ND 58017-0123

(701) 724-3817

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

2nd percentile

-137%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

89th percentile

$888

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

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

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

4th percentile

-57%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$115,275

Down $23,409 (-17%) from 2015

Net Assets

Down

$115,275

Down $23,409 (-17%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$17,471

Down $22,974 (-57%) from 2015

Expenses

Down

$41,489

Down $4,880 (-11%) from 2015

Net Income

Down

-$24,018

Down $18,094 (-305%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $127,562Liabilities 2011: $0Net Assets 2011: $127,5622011Assets 2013: $158,827Liabilities 2013: $0Net Assets 2013: $158,8272013Assets 2014: $151,559Liabilities 2014: $0Net Assets 2014: $151,5592014Assets 2015: $138,684Liabilities 2015: $0Net Assets 2015: $138,6842015Assets 2016: $115,275Liabilities 2016: $0Net Assets 2016: $115,2752016Assets 2017: $106,497Liabilities 2017: $0Net Assets 2017: $106,4972017Assets 2018: $112,772Liabilities 2018: $0Net Assets 2018: $112,7722018Assets 2019: $108,607Net Assets 2019: $108,6072019Assets 2020: $96,119Net Assets 2020: $96,1192020Assets 2021: $87,506Net Assets 2021: $87,5062021Assets 2022: $78,115Net Assets 2022: $78,1152022

Highlighted filing

2016

Assets$115,275
Liabilities$0
Net Assets$115,275

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $95,135Expenses 2011: $71,867Net Income 2011: $23,2682011Revenue 2013: $122,644Expenses 2013: $96,045Net Income 2013: $26,5992013Revenue 2014: $91,960Expenses 2014: $84,856Net Income 2014: $7,1042014Revenue 2015: $40,445Expenses 2015: $46,369Net Income 2015: -$5,9242015Revenue 2016: $17,471Expenses 2016: $41,489Net Income 2016: -$24,0182016Revenue 2017: $14,612Expenses 2017: $29,049Net Income 2017: -$14,4372017Revenue 2018: $39,239Expenses 2018: $32,964Net Income 2018: $6,2752018Revenue 2019: $28,727Expenses 2019: $32,892Net Income 2019: -$4,1652019Revenue 2020: $28,185Expenses 2020: $40,673Net Income 2020: -$12,4882020Revenue 2021: $20,852Expenses 2021: $29,465Net Income 2021: -$8,6132021Revenue 2022: $12,692Expenses 2022: $22,083Net Income 2022: -$9,3912022

Highlighted filing

2016

Revenue$17,471
Expenses$41,489
Net Income-$24,018
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 28, 2017
Return Version
2016v3.0
Gross Receipts
$128,970
Mission and Program Overview

Mission

Veterans servce organization

Veterans service organizationpromote veteran causes, promote citizenship, civic programs, americanism and children and youth projects and charitable purposes

Program Services

DescriptionGrantsExpenses
SPONSOR SOCIAL WELFARE OF THE COMMUNITY; THE ORGANIZATION PROVIDED ASSISTANCE TO GROUPS AND ORGANIZATIONS CONNECTED WITH THE CITY OF COGSWELL AND THE SURROUNDING COMMUNITIES.$14,250$0
SPONSOR CHILDREN AND YOUTH PROGRAMS: THE ORGANIZATION PROVIDED ASSISTANCE TO PROGRAMS FOR THE CHILDREN AND THE YOUTH IN THE SURROUNDING COMMUNITIES.$3,400$0
SPONSOR ACTIVITIES OF A PATRIOTIC NATURE AND VETERAN CAUSES: INCLUDES SUPPORTING VETERAN PROGRAMS TO HONOR VETERANS FOR THEIR SERVICE.$3,100$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ORVILLE GEHRINGGaming ManagerPT$888-$888
GERALD BOSSECommander-$0--
BOB BANDERETAdjutant-$0--
RICHARD JOHNSONFinance Officer-$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
45-6013277
Phone
7017243817
Address
PO BOX 123, COGSWELL, ND 58017-0123

Signing Officer

Name
Richard Johnson
Title
Finance Officer
Phone
7017243817
Signed
2017-04-28
Discuss with paid preparer
Yes

Preparer

Firm
Ptacek Financial Services Pc
Address
PO BOX 412, OAKES, ND 58474-0412
Preparer
Toni L Ptacek CPA
Phone
7017422179
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: interest income. Amount: 187.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: . Grantee name: cogswell countryside grill & bar, llc. Grantee address: 255 4th ave cogswell, nd 58017. Date of gift: 12/31/16. Amount given: 10,000.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: . Grantee name: various - see page 2 part iii. Date of gift: 12/31/16. Amount given: 20,750. Total included on form 990-ez, line 10: 30,750.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: travel. Amount: 652.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: adjusting account - to correct beginning balances. Amount: 609.

Form 990-ez, Part II, Line 24 - Other Assets

Description: n/r - cogswell bar. Beg. Of year amount: 50,000. End of year amount: 40,000.

Raw XML Appendix164 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0RICHARD JOHNSON
IRS990EZ/BooksInCareOfDetail/PhoneNum07017243817
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt09927 121 ST AVE SE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BRAMPTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd058017
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt088684
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075275
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-24018
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0138684
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0115275
IRS990EZ/GamingGrossIncomeAmt0128783
IRS990EZ/GrantsAndSimilarAmountsPaidAmt030750
IRS990EZ/GrossReceiptsAmt0128970
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0138684
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0115275
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0138684
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0115275
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3888
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GERALD BOSSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BOB BANDERET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ORVILLE GEHRING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GAMING MANAGER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt050000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt040000
IRS990EZ/OtherChangesInNetAssetsAmt0609
IRS990EZ/OtherExpensesTotalAmt0652
IRS990EZ/OtherRevenueTotalAmt0187
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS SERVICE ORGANIZATIONPROMOTE VETERAN CAUSES, PROMOTE CITIZENSHIP, CIVIC PROGRAMS, AMERICANISM AND CHILDREN AND YOUTH PROJECTS AND CHARITABLE PURPOSES
IRS990EZ/PrintingPublicationsPostageAmt0110
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SPONSOR ACTIVITIES OF A PATRIOTIC NATURE AND VETERAN CAUSES: INCLUDES SUPPORTING VETERAN PROGRAMS TO HONOR VETERANS FOR THEIR SERVICE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SPONSOR SOCIAL WELFARE OF THE COMMUNITY; THE ORGANIZATION PROVIDED ASSISTANCE TO GROUPS AND ORGANIZATIONS CONNECTED WITH THE CITY OF COGSWELL AND THE SURROUNDING COMMUNITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SPONSOR CHILDREN AND YOUTH PROGRAMS: THE ORGANIZATION PROVIDED ASSISTANCE TO PROGRAMS FOR THE CHILDREN AND THE YOUTH IN THE SURROUNDING COMMUNITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03100
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt114250
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt23400
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt09977
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt0111499
IRS990EZ/SpecialEventsNetIncomeLossAmt017284
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ND
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt041489
IRS990EZ/TotalRevenueAmt017471
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt010129
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0101997
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0101997
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0111499
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0128783
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0128783
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt017284
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05102
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05102
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt04400
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt04400
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt0888
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0ORVILLE GEHRING
IRS990ScheduleG/GamingManagerServicesProvTxt0BOOKKEEPER
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0ORVILLE GEHRING
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 123
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COGSWELL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0580170123
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 187.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: . GRANTEE NAME: COGSWELL COUNTRYSIDE GRILL & BAR, LLC. GRANTEE ADDRESS: 255 4TH AVE COGSWELL, ND 58017. DATE OF GIFT: 12/31/16. AMOUNT GIVEN: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: . GRANTEE NAME: VARIOUS - SEE PAGE 2 PART III. DATE OF GIFT: 12/31/16. AMOUNT GIVEN: 20,750. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 30,750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: TRAVEL. AMOUNT: 652.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ADJUSTING ACCOUNT - TO CORRECT BEGINNING BALANCES. AMOUNT: 609.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: N/R - COGSWELL BAR. BEG. OF YEAR AMOUNT: 50,000. END OF YEAR AMOUNT: 40,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07017243817
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0456013277
ReturnHeader/Filer/PhoneNum07017243817
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 123
ReturnHeader/Filer/USAddress/CityNm0COGSWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0580170123
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02E2D9893FAE3882C59C1AE644A03A7904F237612
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B4204D17C90A57C5CAFFA933EF4C2973F523FB35
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.23.166.54
ReturnHeader/FilingSecurityInformation/IPDt02017-04-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:38:42
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PTACEK FINANCIAL SERVICES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 412
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0584740412
ReturnHeader/PreparerPersonGrp/PhoneNum07017422179
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TONI L PTACEK CPA
ReturnHeader/ReturnTs02017-05-10T10:33:51-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings