Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
990 • Fiscal year 2014 • EIN 38-1305826
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Down$297,894
Down $5,753 (-1.9%) from 2013
Net Assets
Down$295,298
Down $3,797 (-1.3%) from 2013
Liabilities
Down$2,596
Down $1,956 (-43%) from 2013
Revenue
Down$104,253
Down $23,434 (-18%) from 2013
Expenses
Down$111,797
Down $6,306 (-5.3%) from 2013
Net Income
Down-$7,544
Down $17,128 (-179%) from 2013
see 36 U.S.C. sec. 21702
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $299,095 | $295,298 | ▼ $3,797 |
| Land, Buildings, and Equipment, Net | $231,218 | $231,218 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $38,480 | $31,563 | ▼ $6,917 |
| Investments in Publicly Traded Securities | $23,442 | $27,890 | ▲ $4,448 |
| Savings and Temporary Cash Investments | $4,024 | $4,496 | ▲ $472 |
| Inventories for Sale or Use | $3,637 | $2,188 | ▼ $1,449 |
| Prepaid Expenses and Deferred Charges | $2,846 | $539 | ▼ $2,307 |
| Total Assets | $303,647 | $297,894 | ▼ $5,753 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,334 | $2,378 | ▼ $1,956 |
| Other Liabilities | $218 | $218 | → $0 |
| Total Liabilities | $4,552 | $2,596 | ▼ $1,956 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $299,095 | $295,298 | ▼ $3,797 |
| Total Liabilities and Net Assets / Fund Balance | $303,647 | $297,894 | ▼ $5,753 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $37,105 | - | $29,000 |
| Buildings | $168,554 | - | - |
| Equipment | $25,559 | - | - |
| Name | Title |
|---|---|
| Deborah Hale | Executive Board Member |
| Gary Fierk | Executive Board Member |
| James Koponen | Executive Board Member |
| Dale Baxter | Adjutant |
| VERNON McBRIDE | Chaplain |
| James Weston | Commander |
| John Grossman | Finance Officer |
| Joel Storchan | Jr Vice Commander |
| Anthony Mallia | Sr Vice Commander |
| Line Item | Amount |
|---|---|
| Other Expenses | $87,424 |
| Salaries, Compensation, and Employee Benefits | $23,079 |
| Grants and Similar Amounts Paid | $1,294 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $46,452 |
| Other Salaries and Wages | - | - | - | $19,903 |
| Payments to Affiliates | - | - | - | $8,279 |
| Fees for Services Accounting | - | - | - | $6,800 |
| Office Expenses | - | - | - | $5,547 |
| All Other Expenses | - | - | - | $3,633 |
| Other Expenses | $2,280 | - | - | $2,280 |
| Payroll Taxes | - | - | - | $1,802 |
| Other Employee Benefits | - | - | - | $1,374 |
| Grants to Domestic Orgs | - | - | - | $954 |
| Insurance | - | - | - | $950 |
| Conferences and Meetings | - | - | - | $663 |
| Grants to Domestic Individuals | - | - | - | $340 |
| Total Functional Expenses | $0 | $0 | $0 | $111,797 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $106,226 |
| Gaming Direct Expenses | $98,117 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes FY 2013 | $218 |
“Membership is open to all US veterans who meet the requirements of 36 U.S.C. sec. 21703. Membership rights include the annual election of local Post 346 officers and Executive Board members, and such other privileges as specified in the national American Legion constitution and bylaws. Specific details about membership eligibility and rights can be found online at www.americanlegion.org.”
“Local Post 346 members have the power to annually elect officers and Executive Board members. Further details are provided in the national American Legion constitution and bylaws, available online at www.americanlegion.org.”
“Only such decisions as are specified in the national American Legion constitution and bylaws, available online at www.americanlegion.org. These governing documents do provide for national- or state-supervised disciplinary hearings in the case of specified wrongdoing on the part of Post officers and/or Board members which may result in early removal from office.”
“Committee proceedings are rather informal as decisions made by committee are subject to ratification by an Officer, the Executive Board, or the general membership. Committees are usually just project-oriented work/volunteer assignments, with the chairman overseeing execution of the project. For this reason, no formal minutes or other written reports are usually made.”
“The Finance Officer, John Grossman, meets with the outside accountants regularly and all forms are reviewed by him before submission for filing. Appropriate Post 346 officers and financial personnel are responsible for the production and review of records submitted to the accountants, usually monthly. An internal audit function is supervised by the Finance Officer and the Executive Board. After filing, Forms 990 and 990-T are readily accessible by Post Officers, Executive Board members, and local post membership.”
“The organization makes its governing documents and Form 990 available to the public upon written request. Requests are responded to in a timely manner. Much of the governance information is also available online directly from the American Legion National Office.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4334 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2378 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | see 36 U.S.C. sec. 21702 |
| IRS990/AllOtherContributionsAmt | 0 | 9448 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3633 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOHN GROSSMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2484789174 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 31775 Grand River Avenue |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Farmington |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 48336 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 38480 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 31563 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 663 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 23806 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 22274 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1294 |
| IRS990/CYInvestmentIncomeAmt | 0 | 703 |
| IRS990/CYOtherExpensesAmt | 0 | 87424 |
| IRS990/CYOtherRevenueAmt | 0 | 75229 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6047 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -7544 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 23079 |
| IRS990/CYTotalExpensesAmt | 0 | 111797 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 104253 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Patriotic activities include sponsorship of the city of Farmington's annual Civic Parade; in FY 2013. Deceased veterans are remembered through a special Memorial Stone Wall at local post HQ, and through the annual Poppy Drive. Proceeds from poppy donations support disabled living veterans. Post 346 usually sponsors a Veterans' Day luncheon, and various recreational and social programs for veterans, including outings and special trips, and very popular get-togethers during the warmer months for special dinners. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6800 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY FIERK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEBORAH HALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES KOPONEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN GROSSMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES WESTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DALE BAXTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANTHONY MALLIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | VERNON McBRIDE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOEL STORCHAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Executive Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Executive Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Finance Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Commander |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Adjutant |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Sr Vice Commander |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Chaplain |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Jr Vice Commander |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1977 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | true |
| IRS990/GamingDirectExpensesAmt | 0 | 98117 |
| IRS990/GamingGrossIncomeAmt | 0 | 106226 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 340 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 954 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 226818 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 36395 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 55173 |
| IRS990/GroupExemptionNum | 0 | 0925 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 950 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 3637 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2188 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 703 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 703 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 23442 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 27890 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 2 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 231218 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 231218 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 231218 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 642 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 12826 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | see 36 U.S.C. sec. 21702 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 299095 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 295298 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 8109 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 8109 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 31367 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 31367 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 35753 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 35753 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -2985 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 3747 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 46452 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5547 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1374 |
| IRS990/OtherExpensesGrp/Desc | 0 | Mbr recsocial programs |
| IRS990/OtherExpensesGrp/Desc | 1 | Licensespermitssales taxes |
| IRS990/OtherExpensesGrp/Desc | 2 | Operating suppsequip rental |
| IRS990/OtherExpensesGrp/Desc | 3 | Youth programs BOYS STATE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4787 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5092 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2941 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2280 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4787 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5092 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2941 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2280 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 218 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 218 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 19903 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 8279 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1802 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2846 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 539 |
| IRS990/PrincipalOfficerNm | 0 | JAMES WESTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 511120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Member recreation pgms |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Member social pgms |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Memorial Stones |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Newsletter advertising |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4947 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4947 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1100 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 1100 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Select community activities (but not political or partisan) are highlighted in a monthly Post Newsletter, which also includes information useful to Post members about entertainment, recreational and social programs, and help in obtaining care and assistance for veterans and their families. Through mandatory dues allocation, local members also participate in state- and national-organization advisory and informational programs. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | As part of its Youth Program (which attracts recognition and contributions from outside the local Post), Post 346 annually sponsors several local high school students in the American Legion BOYS' STATE governmental leadership event, and in some years also supports one or more local youth athletic teams during the summers. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 19334 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2223 |
| IRS990/PYInvestmentIncomeAmt | 0 | 575 |
| IRS990/PYOtherExpensesAmt | 0 | 92395 |
| IRS990/PYOtherRevenueAmt | 0 | 97619 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10159 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 9584 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 23485 |
| IRS990/PYTotalExpensesAmt | 0 | 118103 |
| IRS990/PYTotalRevenueAmt | 0 | 127687 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -7544 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 35753 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 299095 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 295298 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4024 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4496 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 168554 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 168554 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 25559 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 25559 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 37105 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 8105 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 29000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 218 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes FY 2013 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 231218 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 218 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt | 0 | 45531 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt | 0 | 43576 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 89107 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 98117 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt | 0 | 48182 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 58044 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 106226 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 8109 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 9010 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt | 0 | 6946 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 2064 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingManagerIsDirectorOfcrInd | 0 | X |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | JOHN GROSSMAN |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | SUPERVISE GAMING OPERATIONS GENERALLY |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | GEORGE SKIP NAFE |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1 | 0 | 31775 Grand River Avenue |
| IRS990ScheduleG/PersonsWithBooksUSAddress/City | 0 | Farmington |
| IRS990ScheduleG/PersonsWithBooksUSAddress/State | 0 | MI |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode | 0 | 48336 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | MI |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Membership is open to all US veterans who meet the requirements of 36 U.S.C. sec. 21703. Membership rights include the annual election of local Post 346 officers and Executive Board members, and such other privileges as specified in the national American Legion constitution and bylaws. Specific details about membership eligibility and rights can be found online at www.americanlegion.org. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Local Post 346 members have the power to annually elect officers and Executive Board members. Further details are provided in the national American Legion constitution and bylaws, available online at www.americanlegion.org. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Only such decisions as are specified in the national American Legion constitution and bylaws, available online at www.americanlegion.org. These governing documents do provide for national- or state-supervised disciplinary hearings in the case of specified wrongdoing on the part of Post officers and/or Board members which may result in early removal from office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Committee proceedings are rather informal as decisions made by committee are subject to ratification by an Officer, the Executive Board, or the general membership. Committees are usually just project-oriented work/volunteer assignments, with the chairman overseeing execution of the project. For this reason, no formal minutes or other written reports are usually made. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Finance Officer, John Grossman, meets with the outside accountants regularly and all forms are reviewed by him before submission for filing. Appropriate Post 346 officers and financial personnel are responsible for the production and review of records submitted to the accountants, usually monthly. An internal audit function is supervised by the Finance Officer and the Executive Board. After filing, Forms 990 and 990-T are readily accessible by Post Officers, Executive Board members, and local post membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organization makes its governing documents and Form 990 available to the public upon written request. Requests are responded to in a timely manner. Much of the governance information is also available online directly from the American Legion National Office. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 303647 |
| IRS990/TotalAssetsEOYAmt | 0 | 297894 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 303647 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 297894 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 22274 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 111797 |
| IRS990/TotalGrossUBIAmt | 0 | 32467 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4552 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2596 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4552 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2596 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 299095 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 295298 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6047 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 44565 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4947 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 104253 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 32467 |
| IRS990/TotalVolunteersCnt | 0 | 20 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 303647 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 297894 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | www.americanlegionpost346.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN GROSSMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Finance Officer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2484789174 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | AMERICAN LEGION POST 0346 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 381305826 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 31775 Grand River Avenue |
| ReturnHeader/Filer/USAddress/City | 0 | Farmington |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 48336 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 264812531 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Professional Financial Advisors LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 29355 W Nine Mile Rd |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | Farmington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 48336 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2484713161 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-08-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J MICHAEL MASTANTUONO |
| ReturnHeader/ReturnTs | 0 | 2015-08-11T15:48:57-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-09-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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