Civic Intelligence

American Legion Boys State of South Dakota

990EZ • Fiscal year 2016 • EIN 46-6015039

Aug 01, 2015 to Jul 31, 2016 • Filed on Jun 14, 2017

919 Ash LaneAberdeen, SD 57401

(605) 228-5348

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2016

Net Margin

30th percentile

-5.6%

Higher net margin than 30% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

85th percentile

$100

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

30th percentile

-6.3%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

-1.6%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$48,084

Down $3,232 (-6.3%) from 2015

Net Assets

Down

$48,084

Down $3,232 (-6.3%) from 2015

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$57,389

Down $934 (-1.6%) from 2015

Expenses

Up

$60,621

Up $191 (+0.3%) from 2015

Net Income

Down

-$3,232

Down $1,125 (-53%) from 2015

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $48,460Liabilities 2011: $02011Assets 2012: $49,459Liabilities 2012: $02012Assets 2013: $51,202Liabilities 2013: $02013Assets 2014: $53,423Net Assets 2014: $53,4232014Assets 2015: $51,316Net Assets 2015: $51,3162015Assets 2016: $48,084Net Assets 2016: $48,0842016Assets 2017: $45,286Net Assets 2017: $45,2862017Assets 2018: $48,127Net Assets 2018: $48,1272018Assets 2019: $57,568Net Assets 2019: $57,5682019Assets 2020: $54,448Net Assets 2020: $54,4482020Assets 2021: $61,682Net Assets 2021: $61,6822021Assets 2022: $64,333Liabilities 2022: $0Net Assets 2022: $64,3332022Assets 2023: $62,140Liabilities 2023: $0Net Assets 2023: $62,1402023Assets 2024: $70,596Liabilities 2024: $0Net Assets 2024: $70,5962024Assets 2025: $58,130Liabilities 2025: $0Net Assets 2025: $58,1302025

Highlighted filing

2016

Assets$48,084
Liabilities-
Net Assets$48,084

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $69,973Expenses 2011: $63,755Net Income 2011: $6,2182011Revenue 2012: $59,229Expenses 2012: $61,985Net Income 2012: -$2,7562012Revenue 2013: $56,352Expenses 2013: $54,609Net Income 2013: $1,7432013Revenue 2014: $52,707Expenses 2014: $50,486Net Income 2014: $2,2212014Revenue 2015: $58,323Expenses 2015: $60,430Net Income 2015: -$2,1072015Revenue 2016: $57,389Expenses 2016: $60,621Net Income 2016: -$3,2322016Revenue 2017: $58,845Expenses 2017: $61,643Net Income 2017: -$2,7982017Revenue 2018: $56,101Expenses 2018: $53,260Net Income 2018: $2,8412018Revenue 2019: $55,495Expenses 2019: $46,054Net Income 2019: $9,4412019Revenue 2020: $7,562Expenses 2020: $10,682Net Income 2020: -$3,1202020Revenue 2021: $56,370Expenses 2021: $49,136Net Income 2021: $7,2342021Revenue 2022: $41,466Expenses 2022: $38,815Net Income 2022: $2,6512022Revenue 2023: $41,390Expenses 2023: $43,583Net Income 2023: -$2,1932023Revenue 2024: $51,675Expenses 2024: $43,219Net Income 2024: $8,4562024Revenue 2025: $38,640Expenses 2025: $51,106Net Income 2025: -$12,4662025

Highlighted filing

2016

Revenue$57,389
Expenses$60,621
Net Income-$3,232
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jun 14, 2017
Return Version
2015v3.0
Gross Receipts
$57,389
Mission and Program Overview

Mission

Boys state is a program for young men who are entering their last year of high school in South Dakota to gain practical experience in the political process of government. The program is held during the last week of May on the campus of Northern State University in Aberdeen, South Dakota.

Program Services

DescriptionGrantsExpenses
IN 2016 306 SOUTH DAKOTA BOY'S STATE ATTENDEES WERE EDUCATED IN PROGRAMS TO ASSIST THEM IN UNDERSTANDING THE DUITIES, PRIVILEGES AND RESPONSIBILITES OF AMERICAN CITIZENSHIP AND GOVERNMENT.$60,621-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JORDON OPPPresident-$100-$100
DAVIN JOHNSONVice President-$100-$100
GENE OPBROEKDirector-$100-$100
Lawrence MadsenDirector-$0--
RICHAR KEZARTreas/Registrar-$0--
GENE SCHUMACHERDirector-$0--
DENNIS BRENDENSecretary-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Boys State
EIN
46-6015039
Phone
6052285348
Address
919 ASH LANE, ABERDEEN, SD 57401

Signing Officer

Name
Davin Johnson
Title
Treasurer
Signed
2017-06-14
Discuss with paid preparer
Yes

Preparer

Firm
Charles Gugel Business Service
Address
1201 South Main Street, Aberdeen, SD 57401-7052
Preparer
Charles Gugel EA
Phone
6052290156
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $8204

Other Expenses.1005

Travel $6492

Other Expenses.1012

Insurance $562

Other Expenses.1

Food Service $34126

Other Expenses.2

T-Shirts $2676

Other Expenses.3

Honoraria $2600

Other Expenses.5

Photography $1439

Other Expenses.6

Contract Labor $679

Other Expenses.7

Scholarship $500

Other Expenses.8

Supplies $324

Other Expenses.9

Donation $99

Other Expenses.10

Lifeguard $90

Other Expenses.12

Secty of State $10

Raw XML Appendix142 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0DAVIN JOHNSON
IRS990EZ/BooksInCareOfDetail/PhoneNum06052285348
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0919 ASH LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ABERDEEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057401
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt051316
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt048084
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt057374
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3232
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0636
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt051316
IRS990EZ/Form990TotalAssetsGrp/EOYAmt048084
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt057389
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt015
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt051316
IRS990EZ/NetAssetsOrFundBalancesEOYAmt048084
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt051316
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt048084
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JORDON OPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVIN JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Lawrence Madsen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHAR KEZAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GENE SCHUMACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GENE OPBROEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DENNIS BRENDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treas/Registrar
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt057801
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Boys state is a program for young men who are entering their last year of high school in South Dakota to gain practical experience in the political process of government. The program is held during the last week of May on the campus of Northern State University in Aberdeen, South Dakota.
IRS990EZ/PrintingPublicationsPostageAmt01884
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IN 2016 306 SOUTH DAKOTA BOY'S STATE ATTENDEES WERE EDUCATED IN PROGRAMS TO ASSIST THEM IN UNDERSTANDING THE DUITIES, PRIVILEGES AND RESPONSIBILITES OF AMERICAN CITIZENSHIP AND GOVERNMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt060621
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0300
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060621
IRS990EZ/TotalProgramServiceExpensesAmt060621
IRS990EZ/TotalRevenueAmt057389
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $8204
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $6492
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $562
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Food Service $34126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4T-Shirts $2676
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Honoraria $2600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Photography $1439
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Contract Labor $679
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Scholarship $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Supplies $324
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Donation $99
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Lifeguard $90
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Secty of State $10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.12
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVIN JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION BOYS STATE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF SOUTH DAKOTA
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0466015039
ReturnHeader/Filer/PhoneNum06052285348
ReturnHeader/Filer/USAddress/AddressLine1Txt0919 ASH LANE
ReturnHeader/Filer/USAddress/CityNm0ABERDEEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057401
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Charles Gugel Business Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01201 South Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Aberdeen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0574017052
ReturnHeader/PreparerPersonGrp/PhoneNum06052290156
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Charles Gugel EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-06-14T06:53:16-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-08-01
ReturnHeader/TaxPeriodEndDt02016-07-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$58.1$0.00$58.1$38.6$51.1$12.5
2024Detailed filing. Detailed filing data is available for this year.$70.6$0.00$70.6$51.7$43.2$8.46
2023Detailed filing. Detailed filing data is available for this year.$62.1$0.00$62.1$41.4$43.6$2.19
2022Detailed filing. Detailed filing data is available for this year.$64.3$0.00$64.3$41.5$38.8$2.65
2021Detailed filing. Detailed filing data is available for this year.$61.7$61.7$56.4$49.1$7.23
2020Detailed filing. Detailed filing data is available for this year.$54.4$54.4$7.56$10.7$3.12
2019Detailed filing. Detailed filing data is available for this year.$57.6$57.6$55.5$46.1$9.44
2018Detailed filing. Detailed filing data is available for this year.$48.1$48.1$56.1$53.3$2.84
2017Detailed filing. Detailed filing data is available for this year.$45.3$45.3$58.8$61.6$2.80
2016Detailed filing. Detailed filing data is available for this year.$48.1$48.1$57.4$60.6$3.23
2015Detailed filing. Detailed filing data is available for this year.$51.3$51.3$58.3$60.4$2.11
2014Detailed filing. Detailed filing data is available for this year.$53.4$53.4$52.7$50.5$2.22
2013Summary only. Only limited summary data is available for this year.$51.2$0.00$56.4$54.6$1.74
2012Summary only. Only limited summary data is available for this year.$49.5$0.00$59.2$62.0$2.76
2011Summary only. Only limited summary data is available for this year.$48.5$0.00$70.0$63.8$6.22