Civic Intelligence

Department of Montana Veterans of Foreign Wars of the United States

990 • Fiscal year 2023 • EIN 82-0214612

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

114 West 2nd StreetLibby, MT 59923

(406) 293-5396

Siviq Scores

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

Liabilities / Assets

65th percentile

0.09x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.39x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

36th percentile

0.3%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Asset Growth

36th percentile

-0.5%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-9.2%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$797,414

Down $4,240 (-0.5%) from 2022

Net Assets

Up

$729,308

Up $444 (+0.1%) from 2022

Liabilities

Down

$68,106

Down $4,684 (-6.4%) from 2022

Revenue

Down

$172,455

Down $17,372 (-9.2%) from 2022

Expenses

Up

$172,011

Up $13,600 (+8.6%) from 2022

Net Income

Down

$444

Down $30,972 (-99%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $750,997Liabilities 2011: $175,627Net Assets 2011: $575,3702011Assets 2012: $747,847Liabilities 2012: $177,192Net Assets 2012: $570,6552012Assets 2013: $735,661Liabilities 2013: $174,726Net Assets 2013: $560,9352013Assets 2014: $745,723Liabilities 2014: $181,419Net Assets 2014: $564,3042014Assets 2015: $748,783Liabilities 2015: $176,970Net Assets 2015: $571,8132015Assets 2016: $742,799Liabilities 2016: $166,502Net Assets 2016: $576,2972016Assets 2017: $766,031Liabilities 2017: $156,587Net Assets 2017: $609,4442017Assets 2018: $756,644Liabilities 2018: $140,689Net Assets 2018: $615,9552018Assets 2019: $755,801Liabilities 2019: $135,553Net Assets 2019: $620,2482019Assets 2020: $778,919Liabilities 2020: $119,815Net Assets 2020: $659,1042020Assets 2021: $776,554Liabilities 2021: $79,106Net Assets 2021: $697,4482021Assets 2022: $801,654Liabilities 2022: $72,790Net Assets 2022: $728,8642022Assets 2023: $797,414Liabilities 2023: $68,106Net Assets 2023: $729,3082023Assets 2024: $784,483Liabilities 2024: $49,468Net Assets 2024: $735,0152024

Highlighted filing

2023

Assets$797,414
Liabilities$68,106
Net Assets$729,308

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $47,2242011Expenses 2012: $46,6582012Revenue 2013: $39,754Expenses 2013: $49,474Net Income 2013: -$9,7202013Revenue 2014: $79,892Expenses 2014: $76,523Net Income 2014: $3,3692014Revenue 2015: $69,208Expenses 2015: $61,699Net Income 2015: $7,5092015Revenue 2016: $49,487Expenses 2016: $45,003Net Income 2016: $4,4842016Revenue 2017: $95,606Expenses 2017: $62,459Net Income 2017: $33,1472017Revenue 2018: $100,379Expenses 2018: $93,868Net Income 2018: $6,5112018Revenue 2019: $98,867Expenses 2019: $94,574Net Income 2019: $4,2932019Revenue 2020: $187,800Expenses 2020: $148,944Net Income 2020: $38,8562020Revenue 2021: $205,393Expenses 2021: $167,049Net Income 2021: $38,3442021Revenue 2022: $189,827Expenses 2022: $158,411Net Income 2022: $31,4162022Revenue 2023: $172,455Expenses 2023: $172,011Net Income 2023: $4442023Revenue 2024: $192,256Expenses 2024: $186,549Net Income 2024: $5,7072024

Highlighted filing

2023

Revenue$172,455
Expenses$172,011
Net Income$444
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$482,369
Mission and Program Overview

Mission

The organization's main purpose it to provide services and support for veterans of the united states. The organization obtains this goal through various fraternal, patriotic, historical, charitable and educational programs.

The post's main purpose is to provide services and support for veterans of the United States. The organization obtains this goal through various fraternal, patriotic, historical, charitable and educational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$735,923$769,757▲ $33,834
Cash and Non-Interest-Bearing Accounts$63,518$25,444▼ $38,074
Inventories for Sale or Use$2,213$2,213→ $0
Savings and Temporary Cash Investments-$0-
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$801,654$797,414▼ $4,240
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$70,170$64,538▼ $5,632
Accounts Payable and Accrued Expenses$2,620$3,568▲ $948
Total Liabilities$72,790$68,106▼ $4,684
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$728,864$729,308▲ $444
Total Net Assets Fund Balance$728,864$729,308▲ $444
Total Liabilities and Net Assets / Fund Balance$801,654$797,414▼ $4,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$596,928-$596,928
Equipment$72,739$42,237$114,976
Land$55,606-$55,606
Leasehold Improvements$33,834$1,166$35,000
Other Land Buildings$10,650-$10,650
Compensation and Service Providers

Board Members and Trustees

NameTitle
Blaine CurtisTrustee
Leo LabelleTrustee
Skyler CochranTrustee
Travis BellerTrustee
Ray TaylorChaplain
Bill CrewsCommander
Paul MammanoJudge Advocate
Robert HughsQuartermaster
Rod BeallService Officer
John BeebeSurgeon
Revenue and Support

Revenue Composition

Contributions and Grants
$14,612
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$157,835
All Other Contributions
$13,481
Change in Net Assets
$444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$103,838
Other Expenses$68,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,276--$92,276
All Other Expenses$10,394--$10,394
Payroll Taxes$10,168--$10,168
Advertising$9,529--$9,529
Insurance$9,309--$9,309
Other Expenses$3,582--$3,582
Office Expenses$3,064--$3,064
Interest$3,046--$3,046
Fees for Services Accounting$1,818--$1,818
Other Employee Benefits$1,394--$1,394
Depreciation Depletion$1,166--$1,166
Total Functional Expenses$172,011$0$0$172,011
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$245,342
Gaming Direct Expenses$207,843
Fundraising Gross Income$16,884
Fundraising Direct Expenses$2,550
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various - Raffles, Swag & Flag Program$16,884$16,884$2,550$14,334
Total Events$16,884$16,884$2,550$14,334
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-
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, Section A, Line 6

Have been active duty military individuals that served in foreign wars.

Form 990, Part VI, Section A, Line 7B

All major decisions are approved by the members.

Form 990, Part VI, Section B, Line 11B

Organization's process to review Form 990 form 990 will be reviewed at monthly membership business meeting by all officers and members in attendance.

Form 990, Part VI, Section B, Line 12C

Through Committee action.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request. They can be obtained at the post business office during normal working hours.

Filing and Contact Details

Filer

Filer Name
1548 VFW-MT Harper Erdman Post
EIN
82-0214612
Phone
4062935396
Address
114 West 2nd Street, Libby, MT 59923

Signing Officer

Name
Robert Hughes
Title
Quartermaster
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Hughes
Formed
1936
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
14

Preparer

Firm
Jeremy D Cook CPA PLLC
Address
154 14th Street, Eureka, MT 59917
Preparer
Jeremy D Cook CPA
Phone
4062973122
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IRS990/OtherExpensesGrp/ProgramServicesAmt18453
IRS990/OtherExpensesGrp/ProgramServicesAmt24470
IRS990/OtherExpensesGrp/ProgramServicesAmt33582
IRS990/OtherExpensesGrp/TotalAmt013342
IRS990/OtherExpensesGrp/TotalAmt18453
IRS990/OtherExpensesGrp/TotalAmt24470
IRS990/OtherExpensesGrp/TotalAmt33582
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ATM Fees
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03625
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt03625
IRS990/OtherRevenueTotalAmt03625
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092276
IRS990/OtherSalariesAndWagesGrp/TotalAmt092276
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010168
IRS990/PayrollTaxesGrp/TotalAmt010168
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Robert Hughes
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013527
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt064939
IRS990/PYOtherRevenueAmt0176298
IRS990/PYRevenuesLessExpensesAmt031416
IRS990/PYSalariesCompEmpBnftPaidAmt093472
IRS990/PYTotalExpensesAmt0158411
IRS990/PYTotalRevenueAmt0189827
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0444
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0157835
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0596928
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0596928
IRS990ScheduleD/EquipmentGrp/BookValueAmt072739
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042237
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114976
IRS990ScheduleD/LandGrp/BookValueAmt055606
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt055606
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt033834
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01166
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt035000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010650
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010650
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0769757
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02550
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Various - Raffles, Swag & Flag Program
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016884
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014334
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02550
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02550
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt01155
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0206688
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0207843
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0207843
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt010276
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0235066
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0245342
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt037499
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Shae Munro
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0MT
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0114 West 2nd Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Libby
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd059923
IRS990ScheduleG/StatesWhereGamingConductedCd0MT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HAVE BEEN ACTIVE DUTY MILITARY INDIVIDUALS THAT SERVED IN FOREIGN WARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MAJOR DECISIONS ARE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization's process to review Form 990 form 990 will be reviewed at monthly membership business meeting by all officers and members in attendance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Through Committee action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents and financial statements are available to the public upon request. They can be obtained at the post business office during normal working hours.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0801654
IRS990/TotalAssetsEOYAmt0797414
IRS990/TotalAssetsGrp/BOYAmt0801654
IRS990/TotalAssetsGrp/EOYAmt0797414
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014612
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172011
IRS990/TotalGrossUBIAmt0134388
IRS990/TotalLiabilitiesBOYAmt072790
IRS990/TotalLiabilitiesEOYAmt068106
IRS990/TotalLiabilitiesGrp/BOYAmt072790
IRS990/TotalLiabilitiesGrp/EOYAmt068106
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0728864
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0729308
IRS990/TotalProgramServiceExpensesAmt0172011
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09121
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0172455
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0134388
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0801654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0797414
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.84$0.49$7.35$1.92$1.87$0.06
2023Detailed filing. Detailed filing data is available for this year.$7.97$0.68$7.29$1.72$1.72$0.00
2022Detailed filing. Detailed filing data is available for this year.$8.02$0.73$7.29$1.90$1.58$0.31
2021Detailed filing. Detailed filing data is available for this year.$7.77$0.79$6.97$2.05$1.67$0.38
2020Detailed filing. Detailed filing data is available for this year.$7.79$1.20$6.59$1.88$1.49$0.39
2019Summary only. Only limited summary data is available for this year.$7.56$1.36$6.20$0.99$0.95$0.04
2018Summary only. Only limited summary data is available for this year.$7.57$1.41$6.16$1.00$0.94$0.07
2017Summary only. Only limited summary data is available for this year.$7.66$1.57$6.09$0.96$0.62$0.33
2016Detailed filing. Detailed filing data is available for this year.$7.43$1.67$5.76$0.49$0.45$0.04
2015Detailed filing. Detailed filing data is available for this year.$7.49$1.77$5.72$0.69$0.62$0.08
2014Summary only. Only limited summary data is available for this year.$7.46$1.81$5.64$0.80$0.77$0.03
2013Summary only. Only limited summary data is available for this year.$7.36$1.75$5.61$0.40$0.49$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.48$1.77$5.71$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.51$1.76$5.75$0.47