Civic Intelligence

American Legion Post

990 • Fiscal year 2020 • EIN 81-6019069

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 21, 2021

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

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.11x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Net Margin

69th percentile

9.0%

Higher net margin than 69% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

98th percentile

$40,800

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2020

Asset Growth

95th percentile

34%

Faster asset growth than 95% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

-3.3%

Faster revenue growth than 76% of similar nonprofits.

2020 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$159,623

Up $40,775 (+34%) from 2019

Net Assets

Up

$136,626

Up $18,215 (+15%) from 2019

Liabilities

Up

$22,997

Up $22,560 (+5162%) from 2019

Revenue

Down

$202,749

Down $6,885 (-3.3%) from 2019

Expenses

Down

$184,534

Down $25,795 (-12%) from 2019

Net Income

Up

$18,215

Up $18,910 (+2721%) from 2019

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

2020

Assets$159,623
Liabilities$22,997
Net Assets$136,626

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

2020

Revenue$202,749
Expenses$184,534
Net Income$18,215
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 21, 2021
Return Version
2020v4.0
Gross Receipts
$533,570
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$77,466$118,650▲ $41,184
Savings and Temporary Cash Investments$15,742$15,748▲ $6
Land, Buildings, and Equipment, Net$15,382$14,361▼ $1,021
Inventories for Sale or Use$10,258$10,864▲ $606
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$118,848$159,623▲ $40,775
Other Assets Total-$0-
Liabilities
Other Liabilities-$22,500-
Accounts Payable and Accrued Expenses$437$497▲ $60
Total Liabilities$437$22,997▲ $22,560
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,411$136,626▲ $18,215
Total Net Assets Fund Balance$118,411$136,626▲ $18,215
Total Liabilities and Net Assets / Fund Balance$118,848$159,623▲ $40,775

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$9,611$65,139$74,750
Equipment$4,750$5,239$9,989
Other Land Buildings-$2,000$2,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dan SmartFinance OfficerFT$40,800$40,800

Board Members and Trustees

NameTitle
Tom SchriverCommander
Gary MosnessVice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$8,774
Program Service Revenue
$290
Investment Income
$5
Other Revenue
$193,680
All Other Contributions
$3,594
Change in Net Assets
$18,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,861
Other Expenses$72,173
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,331--$62,331
Current Officers, Directors, Trustees, and Key Employees-$40,800-$40,800
Occupancy$21,778--$21,778
Insurance$11,020--$11,020
Payroll Taxes$5,226$3,504-$8,730
All Other Expenses$921$3,325-$4,246
Other Expenses$3,994--$3,994
Payments to Affiliates$3,820--$3,820
Office Expenses$2,180--$2,180
Depreciation Depletion$1,021--$1,021
Fees for Services Accounting-$690-$690
Fees for Services Other$540--$540
Foreign Grants$500--$500
Advertising$253--$253
Total Functional Expenses$136,215$48,319$0$184,534
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$259,187
Gaming Direct Expenses$214,781
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Ppp Loan$22,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
2021-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Smart
Formed
1946
Legal Domicile
Mt
Voting Board Members
3
Independent Board Members
3
Employees
10
Volunteers
15

Preparer

Firm
CoughlinHenningBrink & BergerLLP
Address
21 Apex Drive, Bozeman, MT 59718
Preparer
Nadine Bartle
Phone
4065874522
Raw XML Appendix384 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE COMMANDER
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IRS990/GrantsToOrganizationsInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
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IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0179764
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0179764
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0214781
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0259187
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0259187
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt044406
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt035017
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt035017
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt040800
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAN SMART
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL MANAGER OF POST
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0118848
IRS990/TotalAssetsEOYAmt0159623
IRS990/TotalAssetsGrp/BOYAmt0118848
IRS990/TotalAssetsGrp/EOYAmt0159623
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08774
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048319
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0136215
IRS990/TotalFunctionalExpensesGrp/TotalAmt0184534
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0437
IRS990/TotalLiabilitiesEOYAmt022997
IRS990/TotalLiabilitiesGrp/BOYAmt0437
IRS990/TotalLiabilitiesGrp/EOYAmt022997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0136626
IRS990/TotalProgramServiceExpensesAmt0136215
IRS990/TotalProgramServiceRevenueAmt0290
IRS990/TotalReportableCompFromOrgAmt040800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0193975
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202749
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0118848
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0159623
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 657
IRS990/USAddress/CityNm0BIG TIMBR
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059011
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN SMART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0816019069
ReturnHeader/Filer/PhoneNum04069325486
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 51
ReturnHeader/Filer/USAddress/CityNm0BIG TIMBER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059011
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260020825
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CoughlinHenningBrink & BergerLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021 Apex Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bozeman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059718
ReturnHeader/PreparerPersonGrp/PhoneNum04065874522
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nadine Bartle
ReturnHeader/ReturnTs02021-07-21T09:29:22-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMART
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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