Civic Intelligence

American Legion Post 0346

990 • Fiscal year 2020 • EIN 38-1305826

Oct 01, 2019 to Sep 30, 2020 • Filed on Jul 28, 2021

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

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.00x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

72nd percentile

9.6%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

64th percentile

1.5%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

58th percentile

-19%

Faster revenue growth than 58% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$312,771

Up $4,488 (+1.5%) from 2019

Net Assets

Up

$312,511

Up $7,632 (+2.5%) from 2019

Liabilities

Down

$260

Down $3,144 (-92%) from 2019

Revenue

Down

$79,861

Down $18,603 (-19%) from 2019

Expenses

Down

$72,229

Down $49,221 (-41%) from 2019

Net Income

Up

$7,632

Up $30,618 (+133%) from 2019

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

2020

Assets$312,771
Liabilities$260
Net Assets$312,511

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

2020

Revenue$79,861
Expenses$72,229
Net Income$7,632
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jul 28, 2021
Return Version
2019v5.1
Gross Receipts
$123,713
Mission and Program Overview

Mission

SEE 36 U.S.C. SEC. 21702

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$304,879$312,511▲ $7,632
Land, Buildings, and Equipment, Net$243,688$260,048▲ $16,360
Cash and Non-Interest-Bearing Accounts$61,910$51,130▼ $10,780
Inventories for Sale or Use$2,685$1,593▼ $1,092
Total Assets$308,283$312,771▲ $4,488
Liabilities
Accounts Payable and Accrued Expenses$3,404$260▼ $3,144
Total Liabilities$3,404$260▼ $3,144
Net Assets / Fund Balance
Total Net Assets Fund Balance$304,879$312,511▲ $7,632
Total Liabilities and Net Assets / Fund Balance$308,283$312,771▲ $4,488

Asset Categories

AssetBook ValueDepreciationBasis
Land$37,105-$29,000
Buildings$186,231--
Equipment$36,712--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alan HuetExecutive Board Member
Gene HatfieldExecutive Board Member
James KoponenExecutive Board Member
Michael LafaveExecutive Board Member
Andy MachinskiChaplain
Marya DavisCommander
David HarmonFinance Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,276
Program Service Revenue
$4,763
Investment Income
$1
Other Revenue
$48,821
All Other Contributions
$10,834
Change in Net Assets
$7,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,800
Salaries, Compensation, and Employee Benefits$14,663
Grants and Similar Amounts Paid$766
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$33,798
Other Salaries and Wages---$12,732
Payments to Affiliates---$6,694
Fees for Services Accounting---$4,411
Information Technology---$2,709
Other Expenses$2,301--$2,301
Insurance---$1,341
Payroll Taxes---$1,108
All Other Expenses---$837
Other Employee Benefits---$823
Grants to Domestic Individuals---$766
Office Expenses---$535
Total Functional Expenses$0$0$0$72,229
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$34,295
Gaming Direct Expenses$23,705
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 35% controlled entity
No
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
2021-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marya Davis
Formed
1977
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
5

Preparer

Firm
Professional Financial Advisors LLC
Address
29833 W 9 MILE ROAD, FARMINGTON HILLS, MI 48336
Preparer
J Michael Mastantuono
Phone
2484713161
Raw XML Appendix357 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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IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt019830
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt019830
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt023705
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt034295
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt034295
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt010590
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03875
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03875
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0DAVID HARMON
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt031775 GRAND RIVER AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FARMINGTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd048336
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
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
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0308283
IRS990/TotalAssetsEOYAmt0312771
IRS990/TotalAssetsGrp/BOYAmt0308283
IRS990/TotalAssetsGrp/EOYAmt0312771
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026276
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt072229
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03404
IRS990/TotalLiabilitiesEOYAmt0260
IRS990/TotalLiabilitiesGrp/BOYAmt03404
IRS990/TotalLiabilitiesGrp/EOYAmt0260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0304879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0312511
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt04763
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053585
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079861
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0308283
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0312771
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGIONPOST346.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HARMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02484789174
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-28
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/PreparerFirmGrp/PreparerFirmEIN0264812531
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PROFESSIONAL FINANCIAL ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt029833 W 9 MILE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048336
ReturnHeader/PreparerPersonGrp/PhoneNum02484713161
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MICHAEL MASTANTUONO
ReturnHeader/ReturnTs02021-08-02T14:31:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

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