Civic Intelligence

Peden-Cole Post 109 Gary Sd American Legion

990EZ • Fiscal year 2024 • EIN 46-0278839

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 16, 2024

PO Box 203Gary, SD 57237

(507) 829-5014

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.00x

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

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

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.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

36%

Faster asset growth than 91% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-22%

Faster revenue growth than 18% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$40,505

Up $10,708 (+36%) from 2023

Net Assets

Up

$40,505

Up $10,708 (+36%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Down

$58,208

Down $16,596 (-22%) from 2023

Expenses

Up

$47,500

Up $12,127 (+34%) from 2023

Net Income

Down

$10,708

Down $28,723 (-73%) from 2023

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2012: $39,180Liabilities 2012: $2642012Assets 2013: $36,785Liabilities 2013: $4382013Assets 2014: $36,461Liabilities 2014: $2092014Assets 2015: $35,252Liabilities 2015: $3582015Assets 2016: $30,764Net Assets 2016: $30,7642016Assets 2017: $30,222Net Assets 2017: $30,2222017Assets 2018: $21,049Net Assets 2018: $21,0492018Assets 2019: $24,643Net Assets 2019: $24,6432019Assets 2020: $20,147Net Assets 2020: $20,1472020Assets 2021: $17,651Net Assets 2021: $17,6512021Assets 2022: $16,591Net Assets 2022: $16,5912022Assets 2023: $29,797Net Assets 2023: $29,7972023Assets 2024: $40,505Liabilities 2024: $0Net Assets 2024: $40,5052024Assets 2025: $61,114Liabilities 2025: $0Net Assets 2025: $61,1142025

Highlighted filing

2024

Assets$40,505
Liabilities$0
Net Assets$40,505

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $36,439Expenses 2012: $35,934Net Income 2012: $5052012Revenue 2013: $22,144Expenses 2013: $25,094Net Income 2013: -$2,9502013Revenue 2014: $29,410Expenses 2014: $29,156Net Income 2014: $2542014Revenue 2015: $24,653Expenses 2015: $27,914Net Income 2015: -$3,2612015Revenue 2016: $27,211Expenses 2016: $23,456Net Income 2016: $3,7552016Revenue 2017: $20,344Expenses 2017: $20,576Net Income 2017: -$2322017Revenue 2018: $12,708Expenses 2018: $25,197Net Income 2018: -$12,4892018Revenue 2019: $37,243Expenses 2019: $26,816Net Income 2019: $10,4272019Revenue 2020: $22,099Expenses 2020: $29,969Net Income 2020: -$7,8702020Revenue 2021: $31,289Expenses 2021: $31,749Net Income 2021: -$4602021Revenue 2022: $33,987Expenses 2022: $31,182Net Income 2022: $2,8052022Revenue 2023: $74,804Expenses 2023: $35,373Net Income 2023: $39,4312023Revenue 2024: $58,208Expenses 2024: $47,500Net Income 2024: $10,7082024Revenue 2025: $62,903Expenses 2025: $42,294Net Income 2025: $20,6092025

Highlighted filing

2024

Revenue$58,208
Expenses$47,500
Net Income$10,708
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 16, 2024
Return Version
2023v5.1
Gross Receipts
$92,623
Mission and Program Overview

Mission

Support devotion to US military service members and Veterans, Mentoring youth

Support to us military service members

Program Services

DescriptionGrantsExpenses
HONOR GUARD FOR FUNERALS, SPONSOR AMERICAN LEGION BASEBALL, SUPPORT LOCAL TOWN ACTIVITIES, PROVIDE LOCATION FOR COMMUNITY EVENTS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MATT SPILDECommander-$0--
LAURA SWOBODAFinance Officer-$0--
CORY BORGAdjunct-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Poultry Part$9,413$9,413$293$9,120
Dance Income$3,393$3,393$95$3,298
Total Events$15,021$15,021$4,793$10,228
Filing and Contact Details

Filer

Filer Name
Peden-cole Post 109 Gary Sd
EIN
46-0278839
Address
PO BOX 203, GARY, SD 57237

Signing Officer

Name
Laura Swoboda
Title
Finance Officer
Phone
5075306205
Signed
2024-12-16
Discuss with paid preparer
No

Preparer

Firm
Nancy M Bormann PA
Address
108 St Olaf Avenue North, Canby, MN 56220
Preparer
Nancy Bormann
Phone
5072237869
Supplemental Narrative

Additional Explanations

General explanation attachment

iN REGARDS TO THE 990T AND THE SCHEDULE a FOR THE 990T. THE BOARD OF DIRECTORS FEEL THERE IS REALLY ONLY ONE ENTITY IN OPERATION THE CLUB RESTRAUNT AND THE DANCE HALL FUNCTION AND FEED INCOME TO EACH OTHER. IF ONE CEASES TO OPERATE THEN BOTH ENTITIES WOULD CLOSE. FOR THE PERIOD 7-1-23 THROUGH 6-30-24 ALL INCOME AND EXPENSES FROM THE OPERATIONS OF THE BUSINESS ENTITY HAVE BEEN COMBINE INTO A SINGLE SCHEDULE A.

Description of other revenue Part I line 8

Description AmountCAPITAL CREDITS 312

Description of other expenses Part I line 16

Description AmountDepreciation from 4562 133BASEBALL TEAM/YOUTH PROGRAMS 2,737DONATIONS 200SMALL EQUIPMENT 4,393INSURANCE 6,574LICENSE/PERMITS 560MEMBERSHIPS/DUES 2,647SUPPLIES 2,558SALES TAX 1,400MISCELLANEOUS 2,434ADVERTISING 1,606

Business income not reported on 990-T Part V line 35

The organizations forms 990 and 990t are on file with the post bookkeeper and available for review upon request.

Raw XML Appendix138 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/PersonNm0LAURA SWOBODA
IRS990EZ/BooksInCareOfDetail/PhoneNum05078295014
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 203
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GARY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057237
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026566
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037407
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09833
IRS990EZ/CostOfGoodsSoldAmt029622
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt010708
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0431
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029797
IRS990EZ/Form990TotalAssetsGrp/EOYAmt040505
IRS990EZ/FundraisingGrossIncomeAmt015021
IRS990EZ/GrossProfitLossSlsOfInvntryAmt020208
IRS990EZ/GrossReceiptsAmt092623
IRS990EZ/GrossSalesOfInventoryAmt049830
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt014328
IRS990EZ/LandAndBuildingsGrp/BOYAmt03231
IRS990EZ/LandAndBuildingsGrp/EOYAmt03098
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03299
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029797
IRS990EZ/NetAssetsOrFundBalancesEOYAmt040505
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029797
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt040505
IRS990EZ/OccupancyRentUtltsAndMaintAmt021192
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MATT SPILDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LAURA SWOBODA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CORY BORG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ADJUNCT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt025242
IRS990EZ/OtherRevenueTotalAmt0312
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT TO US MILITARY SERVICE MEMBERS
IRS990EZ/PrintingPublicationsPostageAmt0635
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HONOR GUARD FOR FUNERALS, SPONSOR AMERICAN LEGION BASEBALL, SUPPORT LOCAL TOWN ACTIVITIES, PROVIDE LOCATION FOR COMMUNITY EVENTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt04793
IRS990EZ/SpecialEventsNetIncomeLossAmt010228
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SD
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt047500
IRS990EZ/TotalRevenueAmt058208
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0375
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0375
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04793
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt01200
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0POULTRY PART
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DANCE INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09413
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt03393
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt02215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09413
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03393
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt02215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015021
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010228
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02830
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02830
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0388
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0293
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt095
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0iN REGARDS TO THE 990T AND THE SCHEDULE a FOR THE 990T. THE BOARD OF DIRECTORS FEEL THERE IS REALLY ONLY ONE ENTITY IN OPERATION THE CLUB RESTRAUNT AND THE DANCE HALL FUNCTION AND FEED INCOME TO EACH OTHER. IF ONE CEASES TO OPERATE THEN BOTH ENTITIES WOULD CLOSE. FOR THE PERIOD 7-1-23 THROUGH 6-30-24 ALL INCOME AND EXPENSES FROM THE OPERATIONS OF THE BUSINESS ENTITY HAVE BEEN COMBINE INTO A SINGLE SCHEDULE A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountCAPITAL CREDITS 312
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountDepreciation from 4562 133BASEBALL TEAM/YOUTH PROGRAMS 2,737DONATIONS 200SMALL EQUIPMENT 4,393INSURANCE 6,574LICENSE/PERMITS 560MEMBERSHIPS/DUES 2,647SUPPLIES 2,558SALES TAX 1,400MISCELLANEOUS 2,434ADVERTISING 1,606
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS FORMS 990 AND 990T ARE ON FILE WITH THE POST BOOKKEEPER AND AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Business income not reported on 990-T Part V line 35
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA SWOBODA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05075306205
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PEDEN-COLE POST 109 GARY SD
ReturnHeader/Filer/BusinessNameControlTxt0PEDE
ReturnHeader/Filer/EIN0460278839
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 203
ReturnHeader/Filer/USAddress/CityNm0GARY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057237
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260014504
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nancy M Bormann PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0108 St Olaf Avenue North
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Canby
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056220
ReturnHeader/PreparerPersonGrp/PhoneNum05072237869
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY BORMANN
ReturnHeader/ReturnTs02024-12-16T21:45:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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Filings