Civic Intelligence

American Legion Post

990 • Fiscal year 2014 • EIN 81-6019069

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

PO Box 51Big Timber, MT 59011

(406) 932-5486

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

72nd percentile

11%

Higher net margin than 72% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

96th percentile

$34,500

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

93rd percentile

26%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

79th percentile

21%

Faster revenue growth than 79% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$132,820

Up $27,653 (+26%) from 2013

Net Assets

Up

$132,134

Up $27,375 (+26%) from 2013

Liabilities

Up

$686

Up $278 (+68%) from 2013

Revenue

Up

$246,400

Up $42,865 (+21%) from 2013

Expenses

Up

$219,025

Up $44,826 (+26%) from 2013

Net Income

Down

$27,375

Down $1,961 (-6.7%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $94,121Liabilities 2010: $1,357Net Assets 2010: $92,7642010Assets 2011: $85,399Liabilities 2011: $787Net Assets 2011: $84,6122011Assets 2012: $76,172Liabilities 2012: $750Net Assets 2012: $75,4222012Assets 2013: $105,167Liabilities 2013: $408Net Assets 2013: $104,7592013Assets 2014: $132,820Liabilities 2014: $686Net Assets 2014: $132,1342014Assets 2015: $128,177Liabilities 2015: $454Net Assets 2015: $127,7232015Assets 2016: $147,693Liabilities 2016: $499Net Assets 2016: $147,1942016Assets 2017: $125,098Liabilities 2017: $501Net Assets 2017: $124,5972017Assets 2018: $119,662Liabilities 2018: $556Net Assets 2018: $119,1062018Assets 2019: $118,848Liabilities 2019: $437Net Assets 2019: $118,4112019Assets 2020: $159,623Liabilities 2020: $22,997Net Assets 2020: $136,6262020Assets 2021: $340,917Liabilities 2021: $625Net Assets 2021: $340,2922021Assets 2022: $385,469Liabilities 2022: $694Net Assets 2022: $384,7752022Assets 2023: $433,130Liabilities 2023: $0Net Assets 2023: $433,1302023Assets 2024: $486,078Liabilities 2024: $0Net Assets 2024: $486,0782024

Highlighted filing

2014

Assets$132,820
Liabilities$686
Net Assets$132,134

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $197,4392010Expenses 2011: $202,4592011Expenses 2012: $183,6872012Revenue 2013: $203,535Expenses 2013: $174,199Net Income 2013: $29,3362013Revenue 2014: $246,400Expenses 2014: $219,025Net Income 2014: $27,3752014Revenue 2015: $214,423Expenses 2015: $218,834Net Income 2015: -$4,4112015Revenue 2016: $222,984Expenses 2016: $203,513Net Income 2016: $19,4712016Revenue 2017: $189,727Expenses 2017: $212,324Net Income 2017: -$22,5972017Revenue 2018: $203,166Expenses 2018: $208,657Net Income 2018: -$5,4912018Revenue 2019: $209,634Expenses 2019: $210,329Net Income 2019: -$6952019Revenue 2020: $202,749Expenses 2020: $184,534Net Income 2020: $18,2152020Revenue 2021: $422,668Expenses 2021: $219,002Net Income 2021: $203,6662021Revenue 2022: $298,439Expenses 2022: $253,956Net Income 2022: $44,4832022Revenue 2023: $333,129Expenses 2023: $284,774Net Income 2023: $48,3552023Revenue 2024: $383,472Expenses 2024: $330,524Net Income 2024: $52,9482024

Highlighted filing

2014

Revenue$246,400
Expenses$219,025
Net Income$27,375
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$660,560
Mission and Program Overview

Mission

American legion hall including rental of space, memorial day events, veterans day and other celebrations, local meeting place for local members' guests offering limited food, alcoholic beverages and gaming, meeting place for members of the american legion

American legion hall including rental of space, memorial day events,veterans day and other celebrations, local meeting place for local members guests offering limited food, alcoholic beverages and gaming,meeting place for members of the american legion

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,007$83,991▲ $25,984
Savings and Temporary Cash Investments$27,731$27,793▲ $62
Land, Buildings, and Equipment, Net$10,210$12,387▲ $2,177
Inventories for Sale or Use$9,219$8,649▼ $570
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$105,167$132,820▲ $27,653
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$408$685▲ $277
Other Liabilities-$1-
Total Liabilities$408$686▲ $278
Net Assets / Fund Balance
Unrestricted Net Assets$104,759$132,134▲ $27,375
Total Net Assets Fund Balance$104,759$132,134▲ $27,375
Total Liabilities and Net Assets / Fund Balance$105,167$132,820▲ $27,653

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$12,387$65,352$77,739
Equipment-$2,000$2,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dan SmartFinance OfficerFT$34,500$34,500

Board Members and Trustees

NameTitle
Joe HensleyPresident
Kevin KlostemeierDirector
Randy MooreDirector
Stuart StenbergDirector
Art SellCommander
Gail ArnoldSecretary
Rick LetzVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$29,959
Program Service Revenue
$1,106
Investment Income
$61
Other Revenue
$215,274
All Other Contributions
$22,939
Change in Net Assets
$27,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$121,724
Other Expenses$97,041
Grants and Similar Amounts Paid$260
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,150--$70,150
Current Officers, Directors, Trustees, and Key Employees$35,400--$35,400
Occupancy$29,153--$29,153
Payroll Taxes$12,574--$12,574
Insurance$8,888--$8,888
Payments to Affiliates$5,260--$5,260
Fees for Services Other$4,025--$4,025
Other Employee Benefits$3,600--$3,600
Fees for Services Management-$3,500-$3,500
Other Expenses$2,553--$2,553
Advertising$2,546--$2,546
Office Expenses$952--$952
Depreciation Depletion$813--$813
Fees for Services Accounting-$280-$280
Grants to Domestic Individuals$260--$260
All Other Expenses$29--$29
Total Functional Expenses$215,245$3,780$0$219,025
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$330,106
Gaming Direct Expenses$282,507
Fundraising Gross Income$3,246
Fundraising Direct Expenses$1,014
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

American legion members - veterans of war

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

MONTHLY MEETINGS

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

MONTHLY MEETINGS

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Copy of tax return is kept at the legion hall available for review by members and officers

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Legion Post
EIN
81-6019069
Phone
4069325486
Address
PO BOX 51, BIG TIMBER, MT 59011

Signing Officer

Name
Dan Smart
Title
Finance Officer
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Smart
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
15

Preparer

Firm
Bolls and Company
Address
421 WILLIAM ST, VACAVILLE, CA 95688-4530
Preparer
Pam Bolls
Phone
7074484113
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt05260
IRS990/PaymentsToAffiliatesGrp/TotalAmt05260
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012574
IRS990/PayrollTaxesGrp/TotalAmt012574
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DAN SMART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0KITCHEN RENTS
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1356
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1356
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06297
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01488
IRS990/PYInvestmentIncomeAmt0135
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt062462
IRS990/PYOtherRevenueAmt0180617
IRS990/PYProgramServiceRevenueAmt016486
IRS990/PYRevenuesLessExpensesAmt029336
IRS990/PYSalariesCompEmpBnftPaidAmt0110249
IRS990/PYTotalExpensesAmt0174199
IRS990/PYTotalRevenueAmt0203535
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt027375
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027731
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027793
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012387
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt065352
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt077739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012387
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0239438
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0239438
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0282507
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0330106
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0330106
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt047599
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt043069
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt043069
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMERICAN LEGION MEMBERS - VETERANS OF WAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONTHLY MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONTHLY MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF TAX RETURN IS KEPT AT THE LEGION HALL AVAILABLE FOR REVIEW BY MEMBERS AND OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0105167
IRS990/TotalAssetsEOYAmt0132820
IRS990/TotalAssetsGrp/BOYAmt0105167
IRS990/TotalAssetsGrp/EOYAmt0132820
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029959
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03780
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215245
IRS990/TotalFunctionalExpensesGrp/TotalAmt0219025
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0408
IRS990/TotalLiabilitiesEOYAmt0686
IRS990/TotalLiabilitiesGrp/BOYAmt0408
IRS990/TotalLiabilitiesGrp/EOYAmt0686
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132134
IRS990/TotalProgramServiceRevenueAmt01106
IRS990/TotalReportableCompFromOrgAmt034500
IRS990/TotalRevenueGrp/ExclusionAmt02232
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0214209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246400
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0105167
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132820
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104759
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0132134
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1617
IRS990/USAddress/CityNm0BIG TIMBER
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059011
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$3.83$3.31$0.53
2023Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$3.33$2.85$0.48
2022Detailed filing. Detailed filing data is available for this year.$3.85$0.01$3.85$2.98$2.54$0.44
2021Detailed filing. Detailed filing data is available for this year.$3.41$0.01$3.40$4.23$2.19$2.04
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.23$1.37$2.03$1.85$0.18
2019Summary only. Only limited summary data is available for this year.$1.19$0.00$1.18$2.10$2.10$0.01
2018Summary only. Only limited summary data is available for this year.$1.20$0.01$1.19$2.03$2.09$0.05
2017Summary only. Only limited summary data is available for this year.$1.25$0.01$1.25$1.90$2.12$0.23
2016Summary only. Only limited summary data is available for this year.$1.48$0.00$1.47$2.23$2.04$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$2.14$2.19$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$2.46$2.19$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$2.04$1.74$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.01$0.75$1.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.01$0.85$2.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.01$0.93$1.97