Civic Intelligence

American Legion Post

990 • Fiscal year 2015 • EIN 81-6019069

Jan 01, 2015 to Dec 31, 2015 • Filed on May 02, 2016

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

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.00x

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

37th percentile

-2.1%

Higher net margin than 37% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

98th percentile

$40,375

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

27th percentile

-3.5%

Faster asset growth than 27% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$128,177

Down $4,643 (-3.5%) from 2014

Net Assets

Down

$127,723

Down $4,411 (-3.3%) from 2014

Liabilities

Down

$454

Down $232 (-34%) from 2014

Revenue

Down

$214,423

Down $31,977 (-13%) from 2014

Expenses

Down

$218,834

Down $191 (-0.1%) from 2014

Net Income

Down

-$4,411

Down $31,786 (-116%) from 2014

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

2015

Assets$128,177
Liabilities$454
Net Assets$127,723

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

2015

Revenue$214,423
Expenses$218,834
Net Income-$4,411
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 2, 2016
Return Version
2015v2.0
Gross Receipts
$620,840
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$83,991$79,803▼ $4,188
Savings and Temporary Cash Investments$27,793$27,856▲ $63
Land, Buildings, and Equipment, Net$12,387$11,340▼ $1,047
Inventories for Sale or Use$8,649$9,178▲ $529
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$132,820$128,177▼ $4,643
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$685$454▼ $231
Other Liabilities$1--
Total Liabilities$686$454▼ $232
Net Assets / Fund Balance
Unrestricted Net Assets$132,134$127,723▼ $4,411
Total Net Assets Fund Balance$132,134$127,723▼ $4,411
Total Liabilities and Net Assets / Fund Balance$132,820$128,177▼ $4,643

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$11,340$66,399$77,739
Equipment-$2,000$2,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dan SmartFinance OfficerFT$40,375$40,375
Ed GustTreasurerPT$3,400$3,400

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
$13,860
Program Service Revenue
$496
Investment Income
$64
Other Revenue
$200,003
All Other Contributions
$7,700
Change in Net Assets
$-4,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$134,930
Other Expenses$83,404
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,605--$77,605
Current Officers, Directors, Trustees, and Key Employees-$43,775-$43,775
Occupancy$25,176--$25,176
Payroll Taxes$4,637$8,913-$13,550
Insurance$9,965--$9,965
Payments to Affiliates$4,195--$4,195
Advertising$4,192--$4,192
Other Expenses$3,931--$3,931
Fees for Services Other$2,750--$2,750
Office Expenses$2,051--$2,051
Depreciation Depletion---$1,047
Fees for Services Accounting-$609-$609
Grants to Domestic Individuals$500--$500
Total Functional Expenses$164,490$53,297$0$218,834
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$315,477
Gaming Direct Expenses$272,923
Fundraising Gross Income$7,889
Fundraising Direct Expenses$6,556
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Feeds$7,889$7,889-$7,889
Total Events$7,889$7,889$6,556$1,333
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
2016-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Smart
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
16
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/OtherExpensesGrp/TotalAmt33931
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt077605
IRS990/OtherSalariesAndWagesGrp/TotalAmt077605
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt04195
IRS990/PaymentsToAffiliatesGrp/TotalAmt04195
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08913
IRS990/PayrollTaxesGrp/ProgramServicesAmt04637
IRS990/PayrollTaxesGrp/TotalAmt013550
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DAN SMART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0496
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029959
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0260
IRS990/PYInvestmentIncomeAmt061
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt097041
IRS990/PYOtherRevenueAmt0215274
IRS990/PYProgramServiceRevenueAmt01106
IRS990/PYRevenuesLessExpensesAmt027375
IRS990/PYSalariesCompEmpBnftPaidAmt0121724
IRS990/PYTotalExpensesAmt0219025
IRS990/PYTotalRevenueAmt0246400
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4411
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027793
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027856
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011340
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt066399
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt077739
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011340
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06556
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FEEDS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06556
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07889
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07889
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07889
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07889
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01333
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0232964
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0232964
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0272923
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0315477
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0315477
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt042554
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt039959
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt039959
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MT
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0DAN SMART Director/Officer GENERAL MANAGER OF POST $40375
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 16 - Gaming Manager - Name, Description of Services, Compensation
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0AMUSEMENT SERVICES
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt05604 INTERSTATE AVE
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0BILLINGS
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0MT
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd059101
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/TotalAssetsBOYAmt0132820
IRS990/TotalAssetsEOYAmt0128177
IRS990/TotalAssetsGrp/BOYAmt0132820
IRS990/TotalAssetsGrp/EOYAmt0128177
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013860
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053297
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0164490
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218834
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0686
IRS990/TotalLiabilitiesEOYAmt0454
IRS990/TotalLiabilitiesGrp/BOYAmt0686
IRS990/TotalLiabilitiesGrp/EOYAmt0454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132134
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0127723
IRS990/TotalProgramServiceRevenueAmt0496
IRS990/TotalReportableCompFromOrgAmt043775
IRS990/TotalRevenueGrp/ExclusionAmt01333
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199230
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214423
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0132820

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