Civic Intelligence

American Legion Smith-Hoover Post 281

EIN 38-1275029 • 501(c)19 • Harbor Springs, MI

Profile

Provide services to Veterans

PO Box 436Harbor Springs, MI 49740-0436

alpost281.com

Siviq Scores

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

Liabilities / Assets

94th percentile

0.42x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

1.91x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

60th percentile

7.9%

Higher net margin than 60% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2017

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

45th percentile

-1.1%

Faster asset growth than 45% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

48th percentile

-0.5%

Faster revenue growth than 48% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$416,959

Down $4,815 (-1.1%) from 2016

Liabilities

Down

$175,990

Down $12,108 (-6.4%) from 2016

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue98th percentileNet Margin60th percentile

Revenue

Down

$92,194

Down $427 (-0.5%) from 2016

Expenses

Up

$84,901

Up $3,284 (+4.0%) from 2016

Net Income

Down

$7,293

Down $3,711 (-34%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$600K$400K$200K$0Assets 2012: $192,628Liabilities 2012: $16,9772012Assets 2013: $197,257Liabilities 2013: $5,1092013Assets 2014: $418,564Liabilities 2014: $211,147Net Assets 2014: $207,4172014Assets 2015: $422,430Liabilities 2015: $199,758Net Assets 2015: $222,6722015Assets 2016: $421,774Liabilities 2016: $188,0982016Assets 2017: $416,959Liabilities 2017: $175,9902017

Highlighted filing

2017

Assets$416,959
Liabilities$175,990
Net Assets-
Open 2017 Filing

Operations Trend

Revenue Growth48th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $57,475Expenses 2012: $60,511Net Income 2012: -$3,0362012Revenue 2013: $85,419Expenses 2013: $68,922Net Income 2013: $16,4972013Revenue 2014: $180,423Expenses 2014: $165,151Net Income 2014: $15,2722014Revenue 2015: $96,757Expenses 2015: $81,502Net Income 2015: $15,2552015Revenue 2016: $92,621Expenses 2016: $81,617Net Income 2016: $11,0042016Revenue 2017: $92,194Expenses 2017: $84,901Net Income 2017: $7,2932017

Highlighted filing

2017

Revenue$92,194
Expenses$84,901
Net Income$7,293
Open 2017 Filing

Filings

Most recent year

2017 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$416,959
Liabilities
$175,990
Net assets
-
Revenue
$92,194
Expenses
$84,901
Net income
$7,293
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Summary only. Only limited summary data is available for this year.$4.17$1.76$0.92$0.85$0.07
2016Summary only. Only limited summary data is available for this year.$4.22$1.88$0.93$0.82$0.11
2015Detailed filing. Detailed filing data is available for this year.$4.22$2.00$2.23$0.97$0.82$0.15
2014Summary only. Only limited summary data is available for this year.$4.19$2.11$2.07$1.80$1.65$0.15
2013Summary only. Only limited summary data is available for this year.$1.97$0.05$0.85$0.69$0.16
2012Summary only. Only limited summary data is available for this year.$1.93$0.17$0.57$0.61$0.03
Latest Detailed Filing

The latest 2017 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 22, 2015
Return Version
2014v5.0
Gross Receipts
$161,571
Mission and Program Overview

Mission

Provide services to Veterans

Program Services

DescriptionGrantsExpenses
Provide a setting for veterans to gather and socialize. The organization also provides information and assistance to veterans, their families, and the community in general through its various programs$8,553$80,364
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve SweetCommanderPT$0--
Paul BianchiSr. Vice CommanderPT$0--
David JohnstonJr. Vice CommanderPT$0--
John CuppsFinance OfficerPT$0--
Terry RanneyAdjutantPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Smith-Hoover Post 281
EIN
38-1275029
Phone
2315262551
Address
PO Box 436, Harbor Springs, MI 49740-0436

Signing Officer

Name
David Johnston
Title
Jr Vice Commander
Signed
2015-12-22
Discuss with paid preparer
Yes

Preparer

Firm
Kolinski and Associates Pc
Address
PO BOX 4580, HARBOR SPRINGS, MI 49740-4580
Preparer
William Kolinski
Phone
2315266643
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

“Rental Income from Property Purchased for Future Club Use 3,845”

Form 990-EZ, Part I, Line 16, Other Expenses

“Meals and entertainment 1,136”

Form 990-EZ, Part I, Line 16, Other Expenses

“Interest 8,156”

Form 990-EZ, Part I, Line 16, Other Expenses

“Telephone 650”

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 4,584”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank charges 16”

Form 990-EZ, Part II, Line 26, Liabilities

“Accrued Taxes Beginning of year 2,209, End of year 1,928”

Form 990-EZ, Part II, Line 26, Liabilities

“Mortgages Payable Beginning of year 208,938, End of year 197,830”

Raw XML Appendix170 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Harbor Springs
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049740
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053617
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IRS990EZ/ContributionsGiftsGrantsEtcAmt012899
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015255
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02769
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt057365
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IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0207417
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Steve Sweet
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Paul Bianchi
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2David Johnston
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3John Cupps
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Terry Ranney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Sr. Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Jr. Vice Commander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Finance Officer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Adjutant
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014542
IRS990EZ/OtherRevenueTotalAmt03845
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide services to Veterans
IRS990EZ/PrintingPublicationsPostageAmt0189
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide a setting for veterans to gather and socialize. The organization also provides information and assistance to veterans, their families, and the community in general through its various programs
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt08553
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt080364
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt024954
IRS990EZ/SpecialEventsDirectExpensesAmt016602
IRS990EZ/SpecialEventsNetIncomeLossAmt016245
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0211147
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0199758
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt081502
IRS990EZ/TotalProgramServiceExpensesAmt080364
IRS990EZ/TotalRevenueAmt096757
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0American Legion Post
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0alpost281.com
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt02104
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02104
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016602
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt04208
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt028639
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0David Johnston
IRS990ScheduleG/GamingManagerServicesProvTxt0Purchase pull tabs, supervise sales, prepare deposits, pay taxes and expenses
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0David Johnston
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0MI
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03438 Terpening Road
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Harbor Springs
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
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IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rental Income from Property Purchased for Future Club Use 3,845
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Meals and entertainment 1,136
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Interest 8,156
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Telephone 650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation 4,584
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank charges 16
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Johnston
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Jr Vice Commander
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Smith-Hoover Post 281
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0381275029
ReturnHeader/Filer/PhoneNum02315262551
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 436
ReturnHeader/Filer/USAddress/CityNm0Harbor Springs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0497400436
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 4580
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARBOR SPRINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0497404580
ReturnHeader/PreparerPersonGrp/PhoneNum02315266643
ReturnHeader/PreparerPersonGrp/PreparationDt02015-12-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William Kolinski
ReturnHeader/ReturnTs02015-12-22T02:33:31-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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