Civic Intelligence

Fred Kelle Post 87

990EZ • Fiscal year 2023 • EIN 45-6017633

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 07, 2023

PO Box 116Wishek, ND 58495

(701) 452-4223

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-26%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

27th percentile

-6.3%

Faster asset growth than 27% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

9.5%

Faster revenue growth than 55% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$39,931

Down $2,668 (-6.3%) from 2022

Net Assets

Down

$39,792

Down $2,782 (-6.5%) from 2022

Liabilities

Up

$139

Up $114 (+456%) from 2022

Revenue

Up

$10,741

Up $929 (+9.5%) from 2022

Expenses

Up

$13,523

Up $1,754 (+15%) from 2022

Net Income

Down

-$2,782

Down $825 (-42%) from 2022

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $77,292Liabilities 2011: $1,367Net Assets 2011: $75,9252011Assets 2012: $76,374Liabilities 2012: $2442012Assets 2013: $84,517Liabilities 2013: $270Net Assets 2013: $84,2472013Assets 2014: $81,258Liabilities 2014: $308Net Assets 2014: $80,9502014Assets 2015: $81,821Liabilities 2015: $293Net Assets 2015: $81,5282015Assets 2016: $70,212Liabilities 2016: $354Net Assets 2016: $69,8582016Assets 2017: $60,409Liabilities 2017: $138Net Assets 2017: $60,2712017Assets 2018: $51,927Liabilities 2018: $29Net Assets 2018: $51,8982018Assets 2019: $49,442Liabilities 2019: $2Net Assets 2019: $49,4402019Assets 2020: $51,878Liabilities 2020: $02020Assets 2021: $44,582Liabilities 2021: $51Net Assets 2021: $44,5312021Assets 2022: $42,599Liabilities 2022: $25Net Assets 2022: $42,5742022Assets 2023: $39,931Liabilities 2023: $139Net Assets 2023: $39,7922023Assets 2024: $47,942Liabilities 2024: $1732024Assets 2025: $43,033Liabilities 2025: $136Net Assets 2025: $42,8972025

Highlighted filing

2023

Assets$39,931
Liabilities$139
Net Assets$39,792

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $40,371Expenses 2011: $47,017Net Income 2011: -$6,6462011Revenue 2012: $54,429Expenses 2012: $54,224Net Income 2012: $2052012Expenses 2013: $54,0772013Revenue 2014: $46,321Expenses 2014: $49,617Net Income 2014: -$3,2962014Revenue 2015: $49,946Expenses 2015: $49,368Net Income 2015: $5782015Revenue 2016: $40,060Expenses 2016: $51,730Net Income 2016: -$11,6702016Revenue 2017: $27,672Expenses 2017: $37,259Net Income 2017: -$9,5872017Revenue 2018: $24,141Expenses 2018: $32,514Net Income 2018: -$8,3732018Revenue 2019: $25,085Expenses 2019: $27,543Net Income 2019: -$2,4582019Revenue 2020: $13,774Expenses 2020: $11,336Net Income 2020: $2,4382020Revenue 2021: $8,910Expenses 2021: $16,257Net Income 2021: -$7,3472021Revenue 2022: $9,812Expenses 2022: $11,769Net Income 2022: -$1,9572022Revenue 2023: $10,741Expenses 2023: $13,523Net Income 2023: -$2,7822023Revenue 2024: $23,946Expenses 2024: $15,969Net Income 2024: $7,9772024Revenue 2025: $7,768Expenses 2025: $12,640Net Income 2025: -$4,8722025

Highlighted filing

2023

Revenue$10,741
Expenses$13,523
Net Income-$2,782
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 7, 2023
Return Version
2022v5.0
Gross Receipts
$10,741
Mission and Program Overview

Mission

To sponsor community support functions such as youth group activities and programs, educational and health programs, and veterans programs.

Our mission is to sponsor community support functions such as youth group activities and programs, educational and health programs as well as veterans programs.

Program Services

DescriptionGrantsExpenses
SPONSORSHIP OF COMMUNITY AND STATEWIDE PROGRAMS AND SERVICES FOR VETERANS AND THEIR FAMILIES SUCH AS FLAGS AND HONOR GURDS FOR MEMORIAL SERVICES AND SPEAKERS FOR MEMORIAL DAY PROGRAMS.--
APPROXAMATELY 3-5 FUNERAL SERVICES ARE HELD EACH YEAR SERVING APPROXAMATELY 300-500 ATTENDEES. A MEMORIAL DAY SERVICE IS HELD ANNUALLY SERVING APPROXAMATLY 120 ATTENDEES. A FLAG DISPOSAL CEREMONY IS ALSO HELD ANNUALLY SERVING APPROXAMATELY 15 ATTENDEES.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN KOSIAKCommander-$0--
CHARLES GRAYTreasurer-$0--
BRUCE HERRDirector-$0--
JOHN WISKUSChaplin-$0--
WILLIAM NITSCHKESargent At A-$0--
PETE KEAVENYService Offi-$0--
OSCAR VOSSLERHistorian-$0--
JAMES BETTENHAUSENDirector-$0--
DONALD WEBERVice Command-$0--
NEIL HORNERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Fred Kelle Post 87
EIN
45-6017633
Phone
7014524223
Address
PO BOX 116, WISHEK, ND 58495

Signing Officer

Name
Charles Gray
Title
Treasurer
Phone
7014524223
Signed
2023-08-07

Preparer

Firm
Cb Accounting LLC
Address
121 E CENTURY AVE, BISMARCK, ND 58503
Preparer
Chrystal Kruckenberg
Phone
7017511320
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses resale items 1,752 custodial fee 965 dues 1,183 licenses 285 supplies 268 insurance 1,906 total 6,359

Form 990-ez, Part II, Line 24

Legion funiture & equipment 12,985 12,985 legion property & equipment 6,152 6,152 less accumulated depreciation 1,022 1,022 total 18,115 18,115

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 25 139

Form 990-ez, Part III

Our mission is to sponsor community support functions such as youth group activities and programs, educational and health programs as well as veterans programs.

Form 990-ez, Part III, Line 29

Approxamately 3-5 funeral services are held each year serving approxamately 300-500 attendees. A memorial day service is held annually serving approxamatly 120 attendees. A flag disposal ceremony is also held annually serving approxamately 15 attendees.

Raw XML Appendix141 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CHARLES GRAY
IRS990EZ/BooksInCareOfDetail/PhoneNum07014524223
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 116
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WISHEK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd058495
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010984
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08316
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02120
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2782
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01158
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/GamingGrossIncomeAmt02582
IRS990EZ/GrossReceiptsAmt010741
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InvestmentIncomeAmt041
IRS990EZ/LandAndBuildingsGrp/BOYAmt013500
IRS990EZ/LandAndBuildingsGrp/EOYAmt013500
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt042574
IRS990EZ/NetAssetsOrFundBalancesEOYAmt039792
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt042574
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039792
IRS990EZ/OccupancyRentUtltsAndMaintAmt05943
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN KOSIAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHARLES GRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRUCE HERR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN WISKUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WILLIAM NITSCHKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PETE KEAVENY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6OSCAR VOSSLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JAMES BETTENHAUSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DONALD WEBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9NEIL HORNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAPLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SARGENT AT A
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SERVICE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8VICE COMMAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt018115
IRS990EZ/OtherAssetsTotalDetail/EOYAmt018115
IRS990EZ/OtherExpensesTotalAmt06359
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OUR MISSION IS TO SPONSOR COMMUNITY SUPPORT FUNCTIONS SUCH AS YOUTH GROUP ACTIVITIES AND PROGRAMS, EDUCATIONAL AND HEALTH PROGRAMS AS WELL AS VETERANS PROGRAMS.
IRS990EZ/PrintingPublicationsPostageAmt063
IRS990EZ/ProgramServiceRevenueAmt05998
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SPONSORSHIP OF COMMUNITY AND STATEWIDE PROGRAMS AND SERVICES FOR VETERANS AND THEIR FAMILIES SUCH AS FLAGS AND HONOR GURDS FOR MEMORIAL SERVICES AND SPEAKERS FOR MEMORIAL DAY PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1APPROXAMATELY 3-5 FUNERAL SERVICES ARE HELD EACH YEAR SERVING APPROXAMATELY 300-500 ATTENDEES. A MEMORIAL DAY SERVICE IS HELD ANNUALLY SERVING APPROXAMATLY 120 ATTENDEES. A FLAG DISPOSAL CEREMONY IS ALSO HELD ANNUALLY SERVING APPROXAMATELY 15 ATTENDEES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt02582
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt025
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0139
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt013523
IRS990EZ/TotalRevenueAmt010741
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES RESALE ITEMS 1,752 CUSTODIAL FEE 965 DUES 1,183 LICENSES 285 SUPPLIES 268 INSURANCE 1,906 TOTAL 6,359
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEGION FUNITURE & EQUIPMENT 12,985 12,985 LEGION PROPERTY & EQUIPMENT 6,152 6,152 LESS ACCUMULATED DEPRECIATION 1,022 1,022 TOTAL 18,115 18,115
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 25 139
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR MISSION IS TO SPONSOR COMMUNITY SUPPORT FUNCTIONS SUCH AS YOUTH GROUP ACTIVITIES AND PROGRAMS, EDUCATIONAL AND HEALTH PROGRAMS AS WELL AS VETERANS PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4APPROXAMATELY 3-5 FUNERAL SERVICES ARE HELD EACH YEAR SERVING APPROXAMATELY 300-500 ATTENDEES. A MEMORIAL DAY SERVICE IS HELD ANNUALLY SERVING APPROXAMATLY 120 ATTENDEES. A FLAG DISPOSAL CEREMONY IS ALSO HELD ANNUALLY SERVING APPROXAMATELY 15 ATTENDEES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 29
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GRAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07014524223
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRED KELLE POST 87
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0456017633
ReturnHeader/Filer/PhoneNum07014524223
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 116
ReturnHeader/Filer/USAddress/CityNm0WISHEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058495
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0825275516
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CB ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121 E CENTURY AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BISMARCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058503
ReturnHeader/PreparerPersonGrp/PhoneNum07017511320
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRYSTAL KRUCKENBERG
ReturnHeader/ReturnTs02023-08-18T17:18:58-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GRAY
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$43.0$0.14$42.9$7.77$12.6$4.87
2024Summary only. Only limited summary data is available for this year.$47.9$0.17$23.9$16.0$7.98
2023Detailed filing. Detailed filing data is available for this year.$39.9$0.14$39.8$10.7$13.5$2.78
2022Summary only. Only limited summary data is available for this year.$42.6$0.03$42.6$9.81$11.8$1.96
2021Summary only. Only limited summary data is available for this year.$44.6$0.05$44.5$8.91$16.3$7.35
2020Summary only. Only limited summary data is available for this year.$51.9$0.00$13.8$11.3$2.44
2019Summary only. Only limited summary data is available for this year.$49.4$0.00$49.4$25.1$27.5$2.46
2018Summary only. Only limited summary data is available for this year.$51.9$0.03$51.9$24.1$32.5$8.37
2017Summary only. Only limited summary data is available for this year.$60.4$0.14$60.3$27.7$37.3$9.59
2016Summary only. Only limited summary data is available for this year.$70.2$0.35$69.9$40.1$51.7$11.7
2015Summary only. Only limited summary data is available for this year.$81.8$0.29$81.5$49.9$49.4$0.58
2014Summary only. Only limited summary data is available for this year.$81.3$0.31$81.0$46.3$49.6$3.30
2013Summary only. Only limited summary data is available for this year.$84.5$0.27$84.2$54.1
2012Summary only. Only limited summary data is available for this year.$76.4$0.24$54.4$54.2$0.21
2011Summary only. Only limited summary data is available for this year.$77.3$1.37$75.9$40.4$47.0$6.65