Civic Intelligence

American Legion Auxiliary 26 Larue Messenger

EIN 23-7165617 • 501(c)19 • Niles, MI

Profile

Support veterans and community

225 OwensNiles, MI 49120

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

78th percentile

23%

Higher net margin than 78% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

59th percentile

2.7%

Faster asset growth than 59% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-41%

Faster revenue growth than 12% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$31,698

Up $825 (+2.7%) from 2014

Liabilities

Flat

$0

Flat from 2014

Net Assets

Up

$31,698

Up $825 (+2.7%) from 2014

Operations
Liabilities / Revenue57th percentileNet Margin78th percentile

Revenue

Down

$9,651

Down $6,633 (-41%) from 2014

Expenses

Down

$7,418

Down $189 (-2.5%) from 2014

Net Income

Down

$2,233

Down $6,444 (-74%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2010: $25,562Liabilities 2010: $0Net Assets 2010: $25,5622010Assets 2012: $31,855Liabilities 2012: $0Net Assets 2012: $31,8552012Assets 2013: $33,406Net Assets 2013: $33,4062013Assets 2014: $30,873Liabilities 2014: $0Net Assets 2014: $30,8732014Assets 2015: $31,698Liabilities 2015: $0Net Assets 2015: $31,6982015

Highlighted filing

2015

Assets$31,698
Liabilities$0
Net Assets$31,698
Open 2015 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20K$15K$10K$5.0K$0Expenses 2010: $11,1452010Expenses 2012: $8,1752012Revenue 2013: $6,737Expenses 2013: $5,186Net Income 2013: $1,5512013Revenue 2014: $16,284Expenses 2014: $7,607Net Income 2014: $8,6772014Revenue 2015: $9,651Expenses 2015: $7,418Net Income 2015: $2,2332015

Highlighted filing

2015

Revenue$9,651
Expenses$7,418
Net Income$2,233
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,698
Liabilities
$0
Net assets
$31,698
Revenue
$9,651
Expenses
$7,418
Net income
$2,233
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$31.7$0.00$31.7$9.65$7.42$2.23
2014Detailed filing. Detailed filing data is available for this year.$30.9$0.00$30.9$16.3$7.61$8.68
2013Detailed filing. Detailed filing data is available for this year.$33.4$33.4$6.74$5.19$1.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.9$0.00$31.9$8.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$0.00$25.6$11.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 14, 2016
Return Version
2015v2.1
Gross Receipts
$90,953
Mission and Program Overview

Mission

Support veterans and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$30,873$31,698▲ $825
Cash and Non-Interest-Bearing Accounts$18,497$19,446▲ $949
Savings and Temporary Cash Investments$12,101$12,252▲ $151
Prepaid Expenses and Deferred Charges$275--
Total Assets$30,873$31,698▲ $825
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$30,873$31,698▲ $825
Total Liabilities and Net Assets / Fund Balance$30,873$31,698▲ $825
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Barbara ParksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,580
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$8,071
Change in Net Assets
$2,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,418
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$4,125-$4,125
Payments to Affiliates-$1,699-$1,699
Conferences and Meetings-$696-$696
Occupancy-$420-$420
Fees for Services Accounting-$240-$240
Office Expenses-$188-$188
Total Functional Expenses$0$7,418$0$7,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$89,373
Gaming Direct Expenses$81,302
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
American Legion Auxiliary 26 Larue Messenger
EIN
23-7165617
Phone
2696843411
Address
225 OWENS, NILES, MI 49120

Signing Officer

Name
Barbara Parks
Title
Treasurer/secretary
Phone
2696843411
Signed
2016-03-14
Discuss with paid preparer
Yes

Organization Details

Formed
1930
Legal Domicile
Mi
Voting Board Members
74
Independent Board Members
74
Employees
0
Volunteers
20

Preparer

Firm
Quality Tax
Address
1935 S 11th, Niles, MI 49120
Preparer
Kimberly Jaeger
Phone
2696844383
Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

“74 MEMBERS”

Pt VIII

“REVENUES”

Pt X

“EXPENSES”

Pt V, Line 13A

“OTHER”

Pt XII, Line 2C

“OTHER”

Other

“PT 24B”

Pt VI, Line 8A

“WE DID”

Pt VI, Line 8B

“WE DID”

Pt VI, Line 11B

“WE CAN”

Form 990EZ, Part II, Line 24

“BINGO EQUIPMENT”

Form 990EZ, Part II, Line 24

“SUPPLIES”

Raw XML Appendix252 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
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IRS990/BooksInCareOfDetail/PhoneNum02696843411
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0225 OWENS
IRS990/BooksInCareOfDetail/USAddress/CityNm0NILES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01580
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
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IRS990/CYOtherRevenueAmt08071
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02233
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt07418
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09651
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0REVENUE FROM GAMING
IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0240
IRS990/FeesForServicesAccountingGrp/TotalAmt0240
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01930
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt081302
IRS990/GamingGrossIncomeAmt089373
IRS990/GoverningBodyVotingMembersCnt074
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt090953
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt074
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01580
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT VETERANS AND COMMUNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt030873
IRS990/NetAssetsOrFundBalancesEOYAmt031698
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt08071
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt08071
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0420
IRS990/OccupancyGrp/TotalAmt0420
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0188
IRS990/OfficeExpensesGrp/TotalAmt0188
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0BANK EXP
IRS990/OtherExpensesGrp/Desc1OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt050
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14125
IRS990/OtherExpensesGrp/TotalAmt050
IRS990/OtherExpensesGrp/TotalAmt14125
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt01699
IRS990/PaymentsToAffiliatesGrp/TotalAmt01699
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0275
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0BARBARA PARKS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02043
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt07607
IRS990/PYOtherRevenueAmt014241
IRS990/PYRevenuesLessExpensesAmt08677
IRS990/PYTotalExpensesAmt07607
IRS990/PYTotalRevenueAmt016284
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02233
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt030873
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt031698
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012252
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt074 MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVENUES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PT 24B
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WE DID
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WE DID
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WE CAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BINGO EQUIPMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt X
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 8b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030873
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IRS990/TotalGrossUBIAmt00
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0NILES
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049120
IRS990/VotingMembersGoverningBodyCnt074
IRS990/VotingMembersIndependentCnt074
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-14
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-10-31T10:17:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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