Civic Intelligence

American Legion Post 0346

990 • Fiscal year 2017 • EIN 38-1305826

Oct 01, 2016 to Sep 30, 2017 • Filed on Jul 26, 2018

31775 Grand River AveFarmington, MI 48336

(248) 478-9174

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.03x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

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

Asset Growth

65th percentile

4.3%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Up

$320,126

Up $13,181 (+4.3%) from 2016

Net Assets

Up

$316,970

Up $14,591 (+4.8%) from 2016

Liabilities

Down

$3,156

Down $1,410 (-31%) from 2016

Revenue

Up

$120,398

Up $15,682 (+15%) from 2016

Expenses

Down

$105,807

Down $14,500 (-12%) from 2016

Net Income

Up

$14,591

Up $30,182 (+194%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $268,588Liabilities 2011: $723Net Assets 2011: $267,8652011Assets 2012: $286,682Liabilities 2012: $5,393Net Assets 2012: $281,2892012Assets 2013: $303,647Liabilities 2013: $4,552Net Assets 2013: $299,0952013Assets 2014: $297,894Liabilities 2014: $2,596Net Assets 2014: $295,2982014Assets 2015: $319,365Liabilities 2015: $4,119Net Assets 2015: $315,2462015Assets 2016: $306,945Liabilities 2016: $4,566Net Assets 2016: $302,3792016Assets 2017: $320,126Liabilities 2017: $3,156Net Assets 2017: $316,9702017Assets 2018: $331,574Liabilities 2018: $3,709Net Assets 2018: $327,8652018Assets 2019: $308,283Liabilities 2019: $3,404Net Assets 2019: $304,8792019Assets 2020: $312,771Liabilities 2020: $260Net Assets 2020: $312,5112020Assets 2021: $335,816Liabilities 2021: $601Net Assets 2021: $335,2152021Assets 2022: $333,831Liabilities 2022: $181Net Assets 2022: $333,6502022Assets 2023: $356,408Liabilities 2023: $10,000Net Assets 2023: $346,4082023Assets 2024: $494,121Liabilities 2024: $0Net Assets 2024: $494,1212024Assets 2025: $487,759Liabilities 2025: $0Net Assets 2025: $487,7592025

Highlighted filing

2017

Assets$320,126
Liabilities$3,156
Net Assets$316,970

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $113,594Expenses 2011: $136,993Net Income 2011: -$23,3992011Revenue 2012: $115,794Expenses 2012: $116,912Net Income 2012: -$1,1182012Revenue 2013: $127,687Expenses 2013: $118,103Net Income 2013: $9,5842013Revenue 2014: $104,253Expenses 2014: $111,797Net Income 2014: -$7,5442014Revenue 2015: $129,299Expenses 2015: $110,390Net Income 2015: $18,9092015Revenue 2016: $104,716Expenses 2016: $120,307Net Income 2016: -$15,5912016Revenue 2017: $120,398Expenses 2017: $105,807Net Income 2017: $14,5912017Revenue 2018: $148,468Expenses 2018: $137,573Net Income 2018: $10,8952018Revenue 2019: $98,464Expenses 2019: $121,450Net Income 2019: -$22,9862019Revenue 2020: $79,861Expenses 2020: $72,229Net Income 2020: $7,6322020Revenue 2021: $85,103Expenses 2021: $62,399Net Income 2021: $22,7042021Revenue 2022: $59,074Expenses 2022: $60,639Net Income 2022: -$1,5652022Revenue 2023: $66,170Expenses 2023: $53,412Net Income 2023: $12,7582023Revenue 2024: $196,933Expenses 2024: $51,395Net Income 2024: $145,5382024Revenue 2025: $53,885Expenses 2025: $60,104Net Income 2025: -$6,2192025

Highlighted filing

2017

Revenue$120,398
Expenses$105,807
Net Income$14,591
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jul 26, 2018
Return Version
2016v3.0
Gross Receipts
$146,529
Mission and Program Overview

Mission

SEE 36 U.S.C. SEC. 21702

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$302,379$316,970▲ $14,591
Land, Buildings, and Equipment, Net$236,863$236,863→ $0
Investments in Publicly Traded Securities$32,577$47,843▲ $15,266
Cash and Non-Interest-Bearing Accounts$19,966$16,951▼ $3,015
Savings and Temporary Cash Investments$12,516$16,210▲ $3,694
Inventories for Sale or Use$3,511$2,259▼ $1,252
Prepaid Expenses and Deferred Charges$1,512--
Total Assets$306,945$320,126▲ $13,181
Liabilities
Accounts Payable and Accrued Expenses$4,566$3,156▼ $1,410
Total Liabilities$4,566$3,156▼ $1,410
Net Assets / Fund Balance
Total Net Assets Fund Balance$302,379$316,970▲ $14,591
Total Liabilities and Net Assets / Fund Balance$306,945$320,126▲ $13,181

Asset Categories

AssetBook ValueDepreciationBasis
Land$37,105-$29,000
Buildings$168,554--
Equipment$31,204--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary FierkExecutive Board Member
James KoponenExecutive Board Member
Marya DavisAdjutant
Vernon McbrideChaplain
Dale BaxterCommander
David HarmonFinance Officer
Andy MachinskiJr Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$26,783
Program Service Revenue
$7,757
Investment Income
$15,273
Other Revenue
$70,585
All Other Contributions
$13,568
Change in Net Assets
$14,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,947
Salaries, Compensation, and Employee Benefits$21,138
Grants and Similar Amounts Paid$5,722
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$46,592
Other Salaries and Wages---$17,283
Payments to Affiliates---$8,667
Office Expenses---$5,141
Grants to Domestic Individuals---$4,815
Fees for Services Accounting---$2,656
Payroll Taxes---$2,632
All Other Expenses---$1,851
Other Employee Benefits---$1,223
Grants to Domestic Orgs---$907
Insurance---$900
Other Expenses$893--$893
Conferences and Meetings---$707
Total Functional Expenses$0$0$0$105,807
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,980
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
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.

Form 990 governing body review Part VI line 11

The finance officer, david harmon, 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
David Harmon
Title
Finance Officer
Phone
2484789174
Signed
2018-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Baxter
Formed
1977
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
8

Preparer

Firm
Professional Financial Advisors LLC
Address
22360 Middlebelt Road, Farmington, MI 48336
Preparer
J Michael Mastantuono
Phone
2484713161
Raw XML Appendix353 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.

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0316970
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012516
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016210
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0168554
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0168554
IRS990ScheduleD/EquipmentGrp/BookValueAmt031204
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt031204
IRS990ScheduleD/LandGrp/BookValueAmt037105
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt08105
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt029000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0236863
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP 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/ExplanationTxt1LOCAL 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/ExplanationTxt2ONLY 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/ExplanationTxt3THE FINANCE OFFICER, DAVID HARMON, 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/ExplanationTxt4THE 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/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0306945
IRS990/TotalAssetsEOYAmt0320126
IRS990/TotalAssetsGrp/BOYAmt0306945
IRS990/TotalAssetsGrp/EOYAmt0320126
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026783
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105807
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04566
IRS990/TotalLiabilitiesEOYAmt03156
IRS990/TotalLiabilitiesGrp/BOYAmt04566
IRS990/TotalLiabilitiesGrp/EOYAmt03156
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0302379
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0316970
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt07757
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt093615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0120398
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306945
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0320126
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGIONPOST346.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HARMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02484789174
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0346
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0381305826
ReturnHeader/Filer/USAddress/AddressLine1Txt031775 GRAND RIVER AVE
ReturnHeader/Filer/USAddress/CityNm0FARMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048336
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A2450D4481122C3928BCB997488CA8A9098691FE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A2450D4481122C3928BCB997488CA8A9098691FE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03899512018212hgqescg
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-07-31
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.137.242.26
ReturnHeader/FilingSecurityInformation/IPDt02018-07-31
ReturnHeader/FilingSecurityInformation/IPTm008:46:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264812531
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Professional Financial Advisors LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022360 Middlebelt Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Farmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048336
ReturnHeader/PreparerPersonGrp/PhoneNum02484713161
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MICHAEL MASTANTUONO
ReturnHeader/ReturnTs02018-07-31T08:45:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.88$0.00$4.88$0.54$0.60$0.06
2024Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$1.97$0.51$1.46
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.10$3.46$0.66$0.53$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.34$0.00$3.34$0.59$0.61$0.02
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.01$3.35$0.85$0.62$0.23
2020Detailed filing. Detailed filing data is available for this year.$3.13$0.00$3.13$0.80$0.72$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.08$0.03$3.05$0.98$1.21$0.23
2018Detailed filing. Detailed filing data is available for this year.$3.32$0.04$3.28$1.48$1.38$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.20$0.03$3.17$1.20$1.06$0.15
2016Detailed filing. Detailed filing data is available for this year.$3.07$0.05$3.02$1.05$1.20$0.16
2015Detailed filing. Detailed filing data is available for this year.$3.19$0.04$3.15$1.29$1.10$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.98$0.03$2.95$1.04$1.12$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.05$2.99$1.28$1.18$0.10
2012Summary only. Only limited summary data is available for this year.$2.87$0.05$2.81$1.16$1.17$0.01
2011Summary only. Only limited summary data is available for this year.$2.69$0.01$2.68$1.14$1.37$0.23