Civic Intelligence

American Legion

990 • Fiscal year 2023 • EIN 82-5123018

Jan 01, 2023 to Dec 31, 2023 • Filed on May 07, 2024

Organization ProfileN/A
11 C Ave NUpham, ND 58789

(701) 340-2463

Siviq Scores

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

Liabilities / Assets

91st percentile

0.28x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.26x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Net Margin

89th percentile

37%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2023 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

$47,670

No earlier filing loaded for comparison.

Net Assets

$34,337

No earlier filing loaded for comparison.

Liabilities

$13,333

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin89th percentile

Revenue

$51,308

No earlier filing loaded for comparison.

Expenses

$32,266

No earlier filing loaded for comparison.

Net Income

$19,042

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60K$40K$20K$0Assets 2023: $47,670Liabilities 2023: $13,333Net Assets 2023: $34,3372023Assets 2024: $36,467Liabilities 2024: $0Net Assets 2024: $36,4672024

Highlighted filing

2023

Assets$47,670
Liabilities$13,333
Net Assets$34,337
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2023: $51,308Expenses 2023: $32,266Net Income 2023: $19,0422023Revenue 2024: $100,738Expenses 2024: $98,608Net Income 2024: $2,1302024

Highlighted filing

2023

Revenue$51,308
Expenses$32,266
Net Income$19,042
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 7, 2024
Return Version
2023v5.0
Gross Receipts
$987,709
Mission and Program Overview

Mission

To maintain and promote the American Legion Veterans and promote community youth activities.

Veterans Service Organization, Children & Youth, Community Service, Veterans Assistance & Americanism/Civic Programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$15,295$47,670▲ $32,375
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$15,295$47,670▲ $32,375
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable-$13,333-
Total Liabilities$0$13,333▲ $13,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,295$34,337▲ $19,042
Total Net Assets Fund Balance$15,295$34,337▲ $19,042
Total Liabilities and Net Assets / Fund Balance$15,295$47,670▲ $32,375
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Courtney ArnasonAdjutant
Robert McnamaraFinance Manager
Doris HolenGaming Manager
Gary KaylorPost Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$4,210
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$47,098
All Other Contributions
$3,473
Change in Net Assets
$19,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$20,575
Other Expenses$10,705
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$20,575--$20,575
Occupancy$3,333$175-$3,508
Benefits to Members$986--$986
Fees for Services Accounting$475$25-$500
Interest$316$17-$333
Advertising$286$15-$301
Other Expenses$274$14-$288
Total Functional Expenses$31,731$535$0$32,266
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$970,794
Gaming Direct Expenses$934,972
Fundraising Gross Income$9,426
Fundraising Direct Expenses$1,429
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Meals$9,426$9,426-$9,426
Total Events$9,426$9,426$1,429$7,997
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
No
Management duties delegated
No

Governance Explanations

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

“The Finance Manager of the American Legion reviews the form 990 as prepared by the CPA firm and makes inquiries prior to signing the return.”

Form 990, Part VI, Section C, Line 19

“Upon request, documents are made available to the public at the American Legion office or by mail.”

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
82-5123018
Phone
7013402463
Address
11 C AVE N, UPHAM, ND 58789

Signing Officer

Name
Robert Mcnamara
Title
Finance Manager
Phone
7013402463
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Mcnamara
Formed
1946
Legal Domicile
Nd
Voting Board Members
4
Independent Board Members
0
Employees
4
Volunteers
10

Preparer

Firm
Collin D Serhienko PC CPA
Address
1006 Park Street PO Box 107, Bottineau, ND 58318
Preparer
Seth Serhienko CPA
Phone
7012283444
Raw XML Appendix370 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Veterans Service Organization, Children & Youth, Community Service, Veterans Assistance & Americanism/Civic Programs
IRS990/AdvertisingGrp/ManagementAndGeneralAmt015
IRS990/AdvertisingGrp/ProgramServicesAmt0286
IRS990/AdvertisingGrp/TotalAmt0301
IRS990/AllOtherContributionsAmt03473
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0986
IRS990/BenefitsToMembersGrp/TotalAmt0986
IRS990/BooksInCareOfDetail/PersonNm0ROBERT MCNAMARA
IRS990/BooksInCareOfDetail/PhoneNum07013402463
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011 C AVE N
IRS990/BooksInCareOfDetail/USAddress/CityNm0UPHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990/BooksInCareOfDetail/USAddress/ZIPCd058789
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt015295
IRS990/CashNonInterestBearingGrp/EOYAmt047670
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0986
IRS990/CYContributionsGrantsAmt04210
IRS990/CYGrantsAndSimilarPaidAmt020575
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt010705
IRS990/CYOtherRevenueAmt047098
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt019042
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt032266
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt051308
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Promote community youth programs
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt09250
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt025
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0475
IRS990/FeesForServicesAccountingGrp/TotalAmt0500
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0GARY KAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm1COURTNEY ARNASON
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT MCNAMARA
IRS990/Form990PartVIISectionAGrp/PersonNm3DORIS HOLEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0POST COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt3GAMING MANAGER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt01429
IRS990/FundraisingGrossIncomeAmt09426
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0934972
IRS990/GamingGrossIncomeAmt0970794
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt020575
IRS990/GrantsToDomesticOrgsGrp/TotalAmt020575
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0987709
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt017
IRS990/InterestGrp/ProgramServicesAmt0316
IRS990/InterestGrp/TotalAmt0333
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0ND
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0737
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To maintain and promote the American Legion Veterans and promote community youth activities.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt015295
IRS990/NetAssetsOrFundBalancesEOYAmt034337
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07997
IRS990/NetIncomeFromGamingGrp/ExclusionAmt035822
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt035822
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt015295
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt034337
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0175
IRS990/OccupancyGrp/ProgramServicesAmt03333
IRS990/OccupancyGrp/TotalAmt03508
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2License & Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0148
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1141
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt214
IRS990/OtherExpensesGrp/ProgramServicesAmt02813
IRS990/OtherExpensesGrp/ProgramServicesAmt12673
IRS990/OtherExpensesGrp/ProgramServicesAmt2274
IRS990/OtherExpensesGrp/TotalAmt02961
IRS990/OtherExpensesGrp/TotalAmt12814
IRS990/OtherExpensesGrp/TotalAmt2288
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt03279
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03279
IRS990/OtherRevenueTotalAmt03279
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ROBERT MCNAMARA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Promote community programs
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08325
IRS990/ProgSrvcAccomActy3Grp/Desc0Promote veterans programs
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt019042
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01429
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING MEALS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01429
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01429
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09426
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09426
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09426
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09426
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07997
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0855904
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0855904
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0934972
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0970794
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0970794
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt035822
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt074868
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt074868
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt04200
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt04200
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt03750
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DORIS HOLEN
IRS990ScheduleG/GamingManagerServicesProvTxt0In charge of day to day gaming operation
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ROBERT MCNAMARA
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt011 C AVE N
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0UPHAM
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058789
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Finance Manager of the American Legion reviews the form 990 as prepared by the CPA firm and makes inquiries prior to signing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request, documents are made available to the public at the American Legion office or by mail.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/TotalAssetsBOYAmt015295
IRS990/TotalAssetsEOYAmt047670
IRS990/TotalAssetsGrp/BOYAmt015295
IRS990/TotalAssetsGrp/EOYAmt047670
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04210
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0535
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt031731
IRS990/TotalFunctionalExpensesGrp/TotalAmt032266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt013333
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt013333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015295
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034337
IRS990/TotalProgramServiceExpensesAmt020575
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt039101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051308
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt047670
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt013333
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011 C AVE N
IRS990/USAddress/CityNm0UPHAM
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058789
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MCNAMARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07013402463
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0825123018
ReturnHeader/Filer/PhoneNum07013402463
ReturnHeader/Filer/USAddress/AddressLine1Txt011 C AVE N
ReturnHeader/Filer/USAddress/CityNm0UPHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058789
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470863960
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Collin D Serhienko PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01006 Park Street PO Box 107
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bottineau
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058318
ReturnHeader/PreparerPersonGrp/PhoneNum07012283444
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Seth Serhienko CPA
ReturnHeader/ReturnTs02024-05-07T14:41:32-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCNAMERA
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$47,670
Liabilities
$13,333
Net assets
$34,337
Revenue
$51,308
Expenses
$32,266
Net income
$19,042
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$1.01$0.99$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.13$0.34$0.51$0.32$0.19