Civic Intelligence

Victor B Wallin Post 12

990 • Fiscal year 2023 • EIN 45-6013485

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 05, 2024

PO Box 441Washburn, ND 58577-0441

(701) 460-0128

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Net Margin

81st percentile

31%

Higher net margin than 81% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

26th percentile

$18,000

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2023 filings • $10M-$25M nonprofits • Source year 2023

Asset Growth

88th percentile

32%

Faster asset growth than 88% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

3.1%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$994,958

Up $241,925 (+32%) from 2022

Net Assets

Up

$992,258

Up $242,080 (+32%) from 2022

Liabilities

Down

$2,700

Down $155 (-5.4%) from 2022

Revenue

Up

$775,266

Up $22,962 (+3.1%) from 2022

Expenses

Down

$533,186

Down $200,128 (-27%) from 2022

Net Income

Up

$242,080

Up $223,090 (+1175%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2020: $527,088Liabilities 2020: $771Net Assets 2020: $526,3172020Assets 2021: $733,148Liabilities 2021: $1,960Net Assets 2021: $731,1882021Assets 2022: $753,033Liabilities 2022: $2,855Net Assets 2022: $750,1782022Assets 2023: $994,958Liabilities 2023: $2,700Net Assets 2023: $992,2582023Assets 2024: $1,011,685Liabilities 2024: $2,473Net Assets 2024: $1,009,2122024

Highlighted filing

2023

Assets$994,958
Liabilities$2,700
Net Assets$992,258

Operations Trend

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

$1.0M$500K$0Revenue 2020: $425,361Expenses 2020: $287,075Net Income 2020: $138,2862020Revenue 2021: $538,962Expenses 2021: $334,091Net Income 2021: $204,8712021Revenue 2022: $752,304Expenses 2022: $733,314Net Income 2022: $18,9902022Revenue 2023: $775,266Expenses 2023: $533,186Net Income 2023: $242,0802023Revenue 2024: $812,019Expenses 2024: $795,065Net Income 2024: $16,9542024

Highlighted filing

2023

Revenue$775,266
Expenses$533,186
Net Income$242,080
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 5, 2024
Return Version
2023v5.1
Gross Receipts
$16,962,326
Mission and Program Overview

Mission

To promote veterans affairs and rehabilitation, reflect appreciation and assistance to active service and national guard members, promote americanism, support local american legion baseball program, and support the development of local youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$667,705$909,666▲ $241,961
Savings and Temporary Cash Investments$84,833$85,292▲ $459
Land, Buildings, and Equipment, Net$495--
Total Assets$753,033$994,958▲ $241,925
Liabilities
Accounts Payable and Accrued Expenses$2,855$2,700▼ $155
Total Liabilities$2,855$2,700▼ $155
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$750,178$992,258▲ $242,080
Total Net Assets Fund Balance$750,178$992,258▲ $242,080
Total Liabilities and Net Assets / Fund Balance$753,033$994,958▲ $241,925

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$30,000-
Equipment-$65,802-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terry DworshakGaming Finance OfficerPT$18,000$18,000
Richard BickertAdjutant-$3,600$3,600

Board Members and Trustees

NameTitle
Elizabeth PattersonAthletic Officer
Rick RichardsChaplin
Dean BergstedtCommander
Gary KienzleGeneral Finance Officer
Newell ZellerMembership
Mike KiddPast Commander
Jim DuffySergeant at Arms
Darrell HightVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$25,764
Program Service Revenue
$0
Investment Income
$344
Other Revenue
$749,158
All Other Contributions
$20,886
Change in Net Assets
$242,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$440,998
Other Expenses$92,188
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$387,198--$387,198
Grants to Domestic Individuals$53,800--$53,800
Fees for Services Accounting-$6,780-$6,780
Other Expenses$41,738$6,271-$6,271
Payments to Affiliates-$3,508-$3,508
Conferences and Meetings-$1,568-$1,568
Depreciation Depletion$495--$495
Office Expenses-$271-$271
Travel-$30-$30
Total Functional Expenses$514,758$18,428$0$533,186
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of WashburnWashburn, NDGovernmentImprovements to Parks & Recreation$120,260
Washburn Public SchoolWashburn, NDGovernmentFor Educational Institution$24,000
Mclean County Historical SocietyWashburn, ND-Improvements to Museum$22,000
Painted Woods Recreation AreaWashburn, NDGovernmentImprovements to Public Area$21,400
Washburn Volunteer Ambulance IncWashburn, ND-Emergency Services Support$13,000
Underwood Public SchoolUnderwood, ND-For Educational Institution$12,587
Wilton Public SchoolWilton, NDGovernmentFor Educational Institution$9,200
Lewis & Clark SeniorsWashburn, ND501c3Improvement to Senior Center$8,000
Washburn Youth SportsWashburn, ND-Youth Sports$6,587
Riverview Cemetary--Improvements to Cemetary$5,300
Underwood Senior Citizens ClubUnderwood, NDGovernmentSenior Citizens Activities$5,000
Wilton Senior CenterWilton, NDGovernmentSenior Citizens Activities$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$16,931,548
Gaming Direct Expenses$16,184,234
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
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

Any person eligible for membership in the american legion shall be eligible for membership in victor b wallin post no. 12. Membership in the american legion:if you have served at least one day of active military duty since december 7, 1941 and were honorably discharged or you are still serving active military duty honorably, you are eligible for membership with the american legion.no form or class of membership exists.there shall be no discrimination in membership on account of race, creed, sex, religion, or political beliefs. There shall be no limitation upon the right of any member to the right of free speech at any meeting of this post, or at any and all official meetings of the corporation.

Member election for additional members Part VI line 7A

The post commander election shall be held every 2 years by a majority vote of its paid-up members attending. The vice commander, post adjutant, post finance officer, gaming officer, membership officer, athletic officer, post chaplain, post service officer, and a post sergeant-at-arms shall be elected annually at its regular scheduled may meeting by a majority vote of its paid-up members attending.the newly elected shall take office and be installed at its regular june meeting. Said officers shall continue to hold such offices until their successors are duly elected and qualified.

Governing body decisions Part VI line 7B

No obligations or expenditures except for routine post business as outlined by the executive committee shall be incurred without express authorization by a majority vote of the members in attendance at any regular meeting of the post or by the executive committee except as outlined in the bylaws.

Form 990 governing body review Part VI line 11

The executive committee reviews the return and compares it to the financial records.

CEO executive director top management comp Part VI line 15A

In the event that compensation of the organizations ceo, executive director, or top management official will occur, compensation will be compared to market rates and be reviewed by the executive committee.

Other officer or key employee compensation Part VI line 15B

In the event that compensation of other officers or key employees of the organization will occur, compensation will be compared to market rates and be reviewed by the executive committee.

Governing documents etc available to public Part VI line 19

Governing documents and policies are made available upon request.

Filing and Contact Details

Filer

Filer Name
Victor B Wallin Post 12
EIN
45-6013485
Address
PO BOX 441, WASHBURN, ND 58577-0441
Doing Business As
American Legion

Signing Officer

Name
Richard Bickert
Title
Adjutant
Phone
7014600128
Signed
2024-09-05
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
26

Preparer

Firm
Hetletved CPA
Address
PO BOX 1106, WASHBURN, ND 58577-1106
Preparer
Gavin Hetletved
Phone
8886023020
Raw XML AppendixShowing 400 of 486 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02855
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02700
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE VETERANS AFFAIRS AND REHABILITATION, REFLECT APPRECIATION AND ASSISTANCE TO ACTIVE SERVICE AND NATIONAL GUARD MEMBERS, PROMOTE AMERICANISM, SUPPORT LOCAL AMERICAN LEGION BASEBALL PROGRAM, AND SUPPORT THE DEVELOPMENT OF LOCAL YOUTH.
IRS990/AllOtherContributionsAmt020886
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0GARY KIENZLE
IRS990/BooksInCareOfDetail/PhoneNum07014600128
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 441
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHBURN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0585770441
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0667705
IRS990/CashNonInterestBearingGrp/EOYAmt0909666
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01568
IRS990/ConferencesMeetingsGrp/TotalAmt01568
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt02826
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt025764
IRS990/CYGrantsAndSimilarPaidAmt0440998
IRS990/CYInvestmentIncomeAmt0344
IRS990/CYOtherExpensesAmt092188
IRS990/CYOtherRevenueAmt0749158
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0242080
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0533186
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0775266
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0495
IRS990/DepreciationDepletionGrp/TotalAmt0495
IRS990/Desc0PROVIDE ASSISTANCE TO THE NEEDY, SENIOR CITIZENS, YOUTH EDUCATIONAL ACTIVITIES, COMMUNITY EMERGENCY SERVICES, AND TO IMPROVE PUBLIC AREAS, COMMUNITY ECONOMIC DEVELOPMENT, AND PARKS AND RECREATION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0AMERICAN LEGION
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt026
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0440998
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06780
IRS990/FeesForServicesAccountingGrp/TotalAmt06780
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt94.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0TERRY DWORSHAK
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD BICKERT
IRS990/Form990PartVIISectionAGrp/PersonNm2RICK RICHARDS
IRS990/Form990PartVIISectionAGrp/PersonNm3MIKE KIDD
IRS990/Form990PartVIISectionAGrp/PersonNm4ELIZABETH PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5JIM DUFFY
IRS990/Form990PartVIISectionAGrp/PersonNm6GARY KIENZLE
IRS990/Form990PartVIISectionAGrp/PersonNm7NEWELL ZELLER
IRS990/Form990PartVIISectionAGrp/PersonNm8DARRELL HIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm9DEAN BERGSTEDT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt018000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0GAMING FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAPLIN
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ATHLETIC OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SERGEANT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt6GENERAL FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMANDER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt016184234
IRS990/GamingGrossIncomeAmt016931548
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt053800
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt053800
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0387198
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0387198
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt016962326
IRS990/GrossSalesOfInventoryAmt04670
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0344
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0344
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt095802
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0495
IRS990/LandBldgEquipCostOrOtherBssAmt095802
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt04878
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE VETERANS AFFAIRS AND REHABILITATION, REFLECT APPRECIATION AND ASSISTANCE TO ACTIVE SERVICE AND NATIONAL GUARD MEMBERS, PROMOTE AMERICANISM, SUPPORT LOCAL AMERICAN LEGION BASEBALL PROGRAM, AND SUPPORT THE DEVELOPMENT OF LOCAL YOUTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0750178
IRS990/NetAssetsOrFundBalancesEOYAmt0992258
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0747314
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0747314
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01844
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01844
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0750178
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0992258
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0271
IRS990/OfficeExpensesGrp/TotalAmt0271
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0AMERICAN LEGION BASEBALL
IRS990/OtherExpensesGrp/Desc1CITY MEMORIAL BUILDING
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06271
IRS990/OtherExpensesGrp/ProgramServicesAmt031527
IRS990/OtherExpensesGrp/ProgramServicesAmt141738
IRS990/OtherExpensesGrp/TotalAmt031527
IRS990/OtherExpensesGrp/TotalAmt141738
IRS990/OtherExpensesGrp/TotalAmt26271
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt03508
IRS990/PaymentsToAffiliatesGrp/TotalAmt03508
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTE USE OF WASHBURN CITY VETERANS MEMORIAL BUILDING THROUGH IMPROVEMENTS TO COMPLETE THE MISSION OF PROMOTING FRATERNAL AND SOCIAL GATHERING IN A BUILDING FOR PUBLIC USE THAT IS DEDICATED TO THOSE WHO HAVE LOST THEIR LIVES IN ALL WARS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt042233
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01844
IRS990/ProgSrvcAccomActy3Grp/Desc0PROMOTE AND SUPPORT AMERICAN LEGION AND BABE RUTH BASEBALL
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt031527
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt024925
IRS990/PYGrantsAndSimilarPaidAmt0631990
IRS990/PYInvestmentIncomeAmt039
IRS990/PYOtherExpensesAmt0101324
IRS990/PYOtherRevenueAmt0727340
IRS990/PYRevenuesLessExpensesAmt018990
IRS990/PYTotalExpensesAmt0733314
IRS990/PYTotalRevenueAmt0752304
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0242080
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084833
IRS990/SavingsAndTempCashInvstGrp/EOYAmt085292
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt030000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt030000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065802
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt065802
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt033151
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0256941
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt014731312
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt015021404
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016184234
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt041919
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0306221
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt016583408
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt016931548
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0747314
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt035749
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01076955
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01041206
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt085875
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt085875
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0TERRY DWORSHAK
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMING MANAGER
IRS990ScheduleG/GamingOtherFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0TERRY DWORSHAK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 441
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WASHBURN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0585770441
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt021500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt130300
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt22000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SUPPORT FOR THE NEEDY AND STRUGGLING
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2MILITARY FAMILY SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt113
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/RecipientTable/CashGrantAmt0120260
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/CashGrantAmt224000
IRS990ScheduleI/RecipientTable/CashGrantAmt35000
IRS990ScheduleI/RecipientTable/CashGrantAmt421400
IRS990ScheduleI/RecipientTable/CashGrantAmt58000
IRS990ScheduleI/RecipientTable/CashGrantAmt69200
IRS990ScheduleI/RecipientTable/CashGrantAmt712587
IRS990ScheduleI/RecipientTable/CashGrantAmt813000
IRS990ScheduleI/RecipientTable/CashGrantAmt922000
IRS990ScheduleI/RecipientTable/CashGrantAmt106587
IRS990ScheduleI/RecipientTable/CashGrantAmt115300
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOVERNMENT
IRS990ScheduleI/RecipientTable/IRCSectionDesc1GOVERNMENT
IRS990ScheduleI/RecipientTable/IRCSectionDesc2GOVERNMENT
IRS990ScheduleI/RecipientTable/IRCSectionDesc3GOVERNMENT
IRS990ScheduleI/RecipientTable/IRCSectionDesc4GOVERNMENT
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc6GOVERNMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0IMPROVEMENTS TO PARKS & RECREATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SENIOR CITIZENS ACTIVITIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2FOR EDUCATIONAL INSTITUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SENIOR CITIZENS ACTIVITIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4IMPROVEMENTS TO PUBLIC AREA
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5IMPROVEMENT TO SENIOR CENTER
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6FOR EDUCATIONAL INSTITUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7FOR EDUCATIONAL INSTITUTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8EMERGENCY SERVICES SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9IMPROVEMENTS TO MUSEUM
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10YOUTH SPORTS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11IMPROVEMENTS TO CEMETARY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF WASHBURN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNDERWOOD SENIOR CITIZENS CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2WASHBURN PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WILTON SENIOR CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4PAINTED WOODS RECREATION AREA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5LEWIS & CLARK SENIORS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6WILTON PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7UNDERWOOD PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8WASHBURN VOLUNTEER AMBULANCE INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9MCLEAN COUNTY HISTORICAL SOCIETY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10WASHBURN YOUTH SPORTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11RIVERVIEW CEMETARY
IRS990ScheduleI/RecipientTable/RecipientEIN0460488581
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 467
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1218 LINCOLN AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2713 7TH ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3121 DAKOTA AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4PO BOX 1148
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5PO BOX 555
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6PO BOX 249
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7123 SUMMIT ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt8PO BOX 164
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt9602 MAIN AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt102507 HIGHWAY 83 SW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm1UNDERWOOD
IRS990ScheduleI/RecipientTable/USAddress/CityNm2WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm3WILTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm4WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm5WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm6WILTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm7UNDERWOOD
IRS990ScheduleI/RecipientTable/USAddress/CityNm8WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm9WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/CityNm10WASHBURN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd9ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd10ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd058577
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd158576
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd258577
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd358579
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd4585771148
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd558577
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd658579
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd758576
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd858577
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd958577
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1058577
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt011
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PERSON ELIGIBLE FOR MEMBERSHIP IN THE AMERICAN LEGION SHALL BE ELIGIBLE FOR MEMBERSHIP IN VICTOR B WALLIN POST NO. 12. MEMBERSHIP IN THE AMERICAN LEGION:IF YOU HAVE SERVED AT LEAST ONE DAY OF ACTIVE MILITARY DUTY SINCE DECEMBER 7, 1941 AND WERE HONORABLY DISCHARGED OR YOU ARE STILL SERVING ACTIVE MILITARY DUTY HONORABLY, YOU ARE ELIGIBLE FOR MEMBERSHIP WITH THE AMERICAN LEGION.NO FORM OR CLASS OF MEMBERSHIP EXISTS.THERE SHALL BE NO DISCRIMINATION IN MEMBERSHIP ON ACCOUNT OF RACE, CREED, SEX, RELIGION, OR POLITICAL BELIEFS. THERE SHALL BE NO LIMITATION UPON THE RIGHT OF ANY MEMBER TO THE RIGHT OF FREE SPEECH AT ANY MEETING OF THIS POST, OR AT ANY AND ALL OFFICIAL MEETINGS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POST COMMANDER ELECTION SHALL BE HELD EVERY 2 YEARS BY A MAJORITY VOTE OF ITS PAID-UP MEMBERS ATTENDING. THE VICE COMMANDER, POST ADJUTANT, POST FINANCE OFFICER, GAMING OFFICER, MEMBERSHIP OFFICER, ATHLETIC OFFICER, POST CHAPLAIN, POST SERVICE OFFICER, AND A POST SERGEANT-AT-ARMS SHALL BE ELECTED ANNUALLY AT ITS REGULAR SCHEDULED MAY MEETING BY A MAJORITY VOTE OF ITS PAID-UP MEMBERS ATTENDING.THE NEWLY ELECTED SHALL TAKE OFFICE AND BE INSTALLED AT ITS REGULAR JUNE MEETING. SAID OFFICERS SHALL CONTINUE TO HOLD SUCH OFFICES UNTIL THEIR SUCCESSORS ARE DULY ELECTED AND QUALIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OBLIGATIONS OR EXPENDITURES EXCEPT FOR ROUTINE POST BUSINESS AS OUTLINED BY THE EXECUTIVE COMMITTEE SHALL BE INCURRED WITHOUT EXPRESS AUTHORIZATION BY A MAJORITY VOTE OF THE MEMBERS IN ATTENDANCE AT ANY REGULAR MEETING OF THE POST OR BY THE EXECUTIVE COMMITTEE EXCEPT AS OUTLINED IN THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE REVIEWS THE RETURN AND COMPARES IT TO THE FINANCIAL RECORDS.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings