Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.04x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Balance Sheet
Assets
Up$213,762
Up $4,078 (+1.9%) from 2013
Net Assets
$205,430
No earlier filing loaded for comparison.
Liabilities
Up$8,332
Up $1,577 (+23%) from 2013
Revenue And Expenses
Revenue
Up$112,990
Up $34,893 (+45%) from 2013
Expenses
Up$110,489
Up $28,741 (+35%) from 2013
Net Income
Up$2,501
Up $6,152 (+169%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2013 to Apr 30, 2014
- Signed
- Aug 21, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $199,487
Mission and Program Overview
Mission
Service to veterans, community, state, and nation.
Service to veterans, community, state and nation.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROGRAM SERVICES: EMBLEMS, COLOR GUARD, PROGRAMS | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LINDA SUESS | Adjutant | PT | $0 | - | - |
| JERALD LYON | Finance Officer | - | $0 | - | - |
| ROSEANNA RENAUD | Commander | PT | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 46-0220488
- Phone
- 6056856446
Signing Officer
- Name
- Jerald Lyon
- Title
- Commander
- Phone
- 6056856998
- Signed
- 2014-08-21
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Jim R Gardner
- Phone
- 3084324465
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Rental Income
“Kind and location of property: club rooms. Amount: 3,400.”
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: bank interest income. Amount: 36.”
Form 990-ez, Part I, Line 7 - Sales of Inventory
“Income: gross receipts: 179,134. Returns and allowances: 0. Less cost of goods sold: 83,996. Gross profit: 95,138. Cost of goods sold: inventory at beginning of year: 5,264. Merchandise purchased: 88,757. Cost of labor: 0. Materials and supplies: 0. Other costs: 0. Inventory at end of year: 10,025. Cost of goods sold: 83,996.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 10,498. Description: other expenses. Amount: 25,923. Total to form 990-ez, line 14: 36,421.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: miscellaneous. Amount: 3,069. Description: licenses. Amount: 1,742. Description: cost - post 240 - dues. Amount: 2,709. Description: taxes. Amount: 413. Description: office expense. Amount: 1,978. Description: bank charges. Amount: 69. Description: supplies. Amount: 7,868. Total to form 990-ez, line 16: 17,848.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: inventory. Beg. Of year amount: 5,264. End of year amount: 10,025. Description: prepaid expense. Beg. Of year amount: 1,883. End of year amount: 2,203. Description: accounts receivable. Beg. Of year amount: 2,218. End of year amount: 2,224. Description: other depreciable assets. Beg. Of year amount: 10,579. End of year amount: 9,070.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable - trade. Beg. Of year amount: 5,756. End of year amount: 5,325. Description: payroll liabilities. Beg. Of year amount: 442. End of year amount: 1,375. Description: sales tax payable. Beg. Of year amount: 557. End of year amount: 1,231. Description: credit card payable. Beg. Of year amount: 0. End of year amount: 401.”
Raw XML Appendix129 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | PAULA LIVERMONT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6056856998 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 28765 237TH AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | MARTIN |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 57551 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 42475 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 48425 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4891 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 83996 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2501 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6315 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 209684 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 213762 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 10029 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 95138 |
| IRS990EZ/GrossReceiptsAmt | 0 | 199487 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 179134 |
| IRS990EZ/GroupExemptionNum | 0 | 0925 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3436 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 147265 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 141815 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 1997 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 202929 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 205430 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 202929 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 205430 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 36421 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LINDA SUESS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JERALD LYON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROSEANNA RENAUD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | FINANCE OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | COMMANDER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationFiled990TInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 1 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 19944 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 23522 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17848 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SERVICE TO VETERANS, COMMUNITY, STATE AND NATION. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 5523 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROGRAM SERVICES: EMBLEMS, COLOR GUARD, PROGRAMS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 44382 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 2501 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 7528 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6755 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 8332 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 110489 |
| IRS990EZ/TotalRevenueAmt | 0 | 112990 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KIND AND LOCATION OF PROPERTY: CLUB ROOMS. AMOUNT: 3,400. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: BANK INTEREST INCOME. AMOUNT: 36. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INCOME: GROSS RECEIPTS: 179,134. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 83,996. GROSS PROFIT: 95,138. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 5,264. MERCHANDISE PURCHASED: 88,757. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 10,025. COST OF GOODS SOLD: 83,996. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DEPRECIATION. AMOUNT: 10,498. DESCRIPTION: OTHER EXPENSES. AMOUNT: 25,923. TOTAL TO FORM 990-EZ, LINE 14: 36,421. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,069. DESCRIPTION: LICENSES. AMOUNT: 1,742. DESCRIPTION: COST - POST 240 - DUES. AMOUNT: 2,709. DESCRIPTION: TAXES. AMOUNT: 413. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,978. DESCRIPTION: BANK CHARGES. AMOUNT: 69. DESCRIPTION: SUPPLIES. AMOUNT: 7,868. TOTAL TO FORM 990-EZ, LINE 16: 17,848. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 5,264. END OF YEAR AMOUNT: 10,025. DESCRIPTION: PREPAID EXPENSE. BEG. OF YEAR AMOUNT: 1,883. END OF YEAR AMOUNT: 2,203. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 2,218. END OF YEAR AMOUNT: 2,224. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 10,579. END OF YEAR AMOUNT: 9,070. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DESCRIPTION: ACCOUNTS PAYABLE - TRADE. BEG. OF YEAR AMOUNT: 5,756. END OF YEAR AMOUNT: 5,325. DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 442. END OF YEAR AMOUNT: 1,375. DESCRIPTION: SALES TAX PAYABLE. BEG. OF YEAR AMOUNT: 557. END OF YEAR AMOUNT: 1,231. DESCRIPTION: CREDIT CARD PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 401. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE 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/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JERALD LYON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COMMANDER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6056856998 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-08-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | AMERICAN LEGION BC POST NO 240 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 460220488 |
| ReturnHeader/Filer/PhoneNum | 0 | 6056856446 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PAULA LIVERMONT BOOKKEEPER LOCAL |
| ReturnHeader/Filer/USAddress/City | 0 | MARTIN |
| ReturnHeader/Filer/USAddress/State | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 57551 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 470691351 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | FRED A LOCKWOOD & CO PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 201 MAIN STREET P O BOX 447 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | CHADRON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 69337 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3084324465 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JIM R GARDNER |
| ReturnHeader/ReturnTs | 0 | 2014-08-21T17:16:38-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-04-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $213,762
- Liabilities
- $8,332
- Net assets
- $205,430
- Revenue
- $112,990
- Expenses
- $110,489
- Net income
- $2,501