Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
American Legion Post 0346
990 • Fiscal year 2015 • EIN 38-1305826
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% 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
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Up$319,365
Up $21,471 (+7.2%) from 2014
Net Assets
Up$315,246
Up $19,948 (+6.8%) from 2014
Liabilities
Up$4,119
Up $1,523 (+59%) from 2014
Revenue And Expenses
Revenue
Up$129,299
Up $25,046 (+24%) from 2014
Expenses
Down$110,390
Down $1,407 (-1.3%) from 2014
Net Income
Up$18,909
Up $26,453 (+351%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2014 to Sep 30, 2015
- Signed
- Feb 11, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $159,400
Mission and Program Overview
Mission
SEE 36 U.S.C. SEC. 21702
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $295,298 | $315,246 | ▲ $19,948 |
| Land, Buildings, and Equipment, Net | $231,218 | $234,036 | ▲ $2,818 |
| Cash and Non-Interest-Bearing Accounts | $31,563 | $39,040 | ▲ $7,477 |
| Investments in Publicly Traded Securities | $27,890 | $28,988 | ▲ $1,098 |
| Savings and Temporary Cash Investments | $4,496 | $13,509 | ▲ $9,013 |
| Inventories for Sale or Use | $2,188 | $3,067 | ▲ $879 |
| Prepaid Expenses and Deferred Charges | $539 | $725 | ▲ $186 |
| Total Assets | $297,894 | $319,365 | ▲ $21,471 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,378 | $4,119 | ▲ $1,741 |
| Other Liabilities | $218 | - | - |
| Total Liabilities | $2,596 | $4,119 | ▲ $1,523 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $295,298 | $315,246 | ▲ $19,948 |
| Total Liabilities and Net Assets / Fund Balance | $297,894 | $319,365 | ▲ $21,471 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $37,105 | - | $29,000 |
| Buildings | $168,554 | - | - |
| Equipment | $28,377 | - | - |
Compensation and Service Providers
Board Members and Trustees
| 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 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $30,890
- Program Service Revenue
- $13,084
- Investment Income
- $778
- Other Revenue
- $84,547
- All Other Contributions
- $14,476
- Change in Net Assets
- $18,909
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $83,156 |
| Salaries, Compensation, and Employee Benefits | $20,470 |
| Grants and Similar Amounts Paid | $6,764 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $41,434 |
| Other Salaries and Wages | - | - | - | $18,085 |
| Payments to Affiliates | - | - | - | $7,502 |
| Fees for Services Accounting | - | - | - | $6,694 |
| Grants to Domestic Orgs | - | - | - | $6,364 |
| Office Expenses | - | - | - | $4,394 |
| All Other Expenses | - | - | - | $3,104 |
| Payroll Taxes | - | - | - | $1,627 |
| Insurance | - | - | - | $1,113 |
| Conferences and Meetings | - | - | - | $1,034 |
| Other Employee Benefits | - | - | - | $758 |
| Other Expenses | $490 | - | - | $490 |
| Grants to Domestic Individuals | - | - | - | $400 |
| Information Technology | - | - | - | $270 |
| Interest | - | - | - | $8 |
| Total Functional Expenses | $0 | $0 | $0 | $110,390 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Am Legion Auxiliary Unit 346 | Farmington, MI | 501c19 | General Support | $6,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $12,665 |
| Gaming Direct Expenses | $4,310 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Members or stockholder classes and rights Part VI line 6
“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.”
Member election for additional members Part VI line 7A
“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.”
Governing body decisions Part VI line 7B
“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 meeting documentation Part VI line 8B
“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.”
Form 990 governing body review Part VI line 11
“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.”
Governing documents etc available to public Part VI line 19
“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.”
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 0346
- EIN
- 38-1305826
- Address
- 31775 GRAND RIVER AVE, FARMINGTON, MI 48336
Signing Officer
- Name
- John Grossman
- Title
- Finance Officer
- Phone
- 2484789174
- Signed
- 2016-02-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- James Weston
- Formed
- 1977
- Legal Domicile
- Mi
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 8
- Volunteers
- 8
Preparer
- Firm
- Professional Financial Advisors LLC
- Address
- 22360 Middlebelt Road, Farmington, MI 48336
- Preparer
- J Michael Mastantuono
- Phone
- 2484713161
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“During fy 2015 recognition was first given to tax effect of fy 2014 nol on form 990-t (asc 740).”
Raw XML Appendix383 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2378 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4119 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SEE 36 U.S.C. SEC. 21702 |
| IRS990/AllOtherContributionsAmt | 0 | 14476 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3104 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOHN GROSSMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2484789174 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 31775 GRAND RIVER AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FARMINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48336 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 31563 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39040 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1034 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 24620 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 30890 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 6764 |
| IRS990/CYInvestmentIncomeAmt | 0 | 778 |
| IRS990/CYOtherExpensesAmt | 0 | 83156 |
| IRS990/CYOtherRevenueAmt | 0 | 84547 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 13084 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 18909 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 20470 |
| IRS990/CYTotalExpensesAmt | 0 | 110390 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 129299 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/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/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 | 6694 |
| 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 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 4310 |
| IRS990/GamingGrossIncomeAmt | 0 | 12665 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 400 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 6364 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 140 |
| IRS990/GrossReceiptsAmt | 0 | 159400 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 40542 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 61301 |
| 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/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 270 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1113 |
| IRS990/InterestGrp/TotalAmt | 0 | 8 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2188 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 3067 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 778 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 778 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 27890 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 28988 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 1 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 231218 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 234036 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 234036 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 140 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 1031 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 14414 |
| 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 | 295298 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 315246 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 8355 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 8355 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 36681 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 36681 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 39511 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 39511 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 2734 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 331 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 41434 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4394 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 708 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 758 |
| IRS990/OtherExpensesGrp/Desc | 0 | MBR RECSOCIAL PROGRAMS |
| IRS990/OtherExpensesGrp/Desc | 1 | LICENSESPERMITSSALES TAXES |
| IRS990/OtherExpensesGrp/Desc | 2 | YOUTH PROGRAMS BOYS STATE |
| IRS990/OtherExpensesGrp/Desc | 3 | UBI TAX PROVISION BOOK |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 10457 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4658 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1998 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 490 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10457 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4658 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1998 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 490 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 218 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 18085 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 7502 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1627 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 539 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 725 |
| 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 | 12559 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 12559 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 525 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 525 |
| 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 | Patriotic activities include sponsorship of the city of Farmingtons 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/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 22274 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1294 |
| IRS990/PYInvestmentIncomeAmt | 0 | 703 |
| IRS990/PYOtherExpensesAmt | 0 | 87424 |
| IRS990/PYOtherRevenueAmt | 0 | 75229 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6047 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -7544 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 23079 |
| IRS990/PYTotalExpensesAmt | 0 | 111797 |
| IRS990/PYTotalRevenueAmt | 0 | 104253 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 18909 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 2000 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 39511 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 295298 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 315246 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4496 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 13509 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 168554 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 168554 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 28377 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 28377 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 37105 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 8105 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 29000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 234036 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 6000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501C19 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | AM LEGION AUXILIARY UNIT 346 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 381706473 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 31775 GRAND RIVER AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | FARMINGTON |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 48336 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | DONATIONS TO ORGANIZATIONS ARE RARELY MADE, EXCEPT AMOUNTS IN AID OF NEEDY INDIVIDUALS ON A CASE-BY-CASE BASIS. VERIFICATION OF TAX-EXEMPT STATUS IS MADE IN ALL CASES BEFORE FUNDS ARE DISTRIBUTED. HOWEVER, NO ONGOING MONITORING IS DONE AS TO APPLICATION OF FUNDS BY THE RECIPIENT ORGANIZATION. THE GRANT TO POST 346 AUXILIARY IN FY 2014 WAS AN INFREQUENT ONE, AND NOT TYPICAL. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Monitoring procedures (Part I, line 2) |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| 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/ExplanationTxt | 6 | DURING FY 2015 RECOGNITION WAS FIRST GIVEN TO TAX EFFECT OF FY 2014 NOL ON FORM 990-T (ASC 740). |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 297894 |
| IRS990/TotalAssetsEOYAmt | 0 | 319365 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 297894 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 319365 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 30890 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 110390 |
| IRS990/TotalGrossUBIAmt | 0 | 37206 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2596 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4119 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2596 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4119 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 295298 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 315246 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 13084 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 48644 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12559 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 129299 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 37206 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 297894 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 319365 |
| 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 | 2016-12-15 16:53:06Z |
| 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 | 2016-02-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 0346 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 381305826 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 31775 GRAND RIVER AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FARMINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48336 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 264812531 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Professional Financial Advisors LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 22360 Middlebelt Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Farmington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48336 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2484713161 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-08-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J MICHAEL MASTANTUONO |
| ReturnHeader/ReturnTs | 0 | 2016-08-02T15:48:46-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-09-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $319,365
- Liabilities
- $4,119
- Net assets
- $315,246
- Revenue
- $129,299
- Expenses
- $110,390
- Net income
- $18,909