Civic Intelligence

American Legion Post 0346

990 • Fiscal year 2024 • EIN 38-1305826

Oct 01, 2023 to Sep 30, 2024 • Filed on Jan 30, 2025

21023 Farmington RoadFarmington Hills, 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

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

98th percentile

74%

Higher net margin than 98% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

39%

Faster asset growth than 91% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

198%

Faster revenue growth than 97% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$494,121

Up $137,713 (+39%) from 2023

Net Assets

Up

$494,121

Up $147,713 (+43%) from 2023

Liabilities

Down

$0

Down $10,000 (-100%) from 2023

Revenue

Up

$196,933

Up $130,763 (+198%) from 2023

Expenses

Down

$51,395

Down $2,017 (-3.8%) from 2023

Net Income

Up

$145,538

Up $132,780 (+1041%) from 2023

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

2024

Assets$494,121
Liabilities$0
Net Assets$494,121

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

2024

Revenue$196,933
Expenses$51,395
Net Income$145,538
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jan 30, 2025
Return Version
2023v6.0
Gross Receipts
$478,534
Mission and Program Overview

Mission

SEE 36 U.S.C. SEC. 21702

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$253,974-
Cash and Non-Interest-Bearing Accounts$90,523$125,375▲ $34,852
Land, Buildings, and Equipment, Net$260,048$93,596▼ $166,452
Inventories for Sale or Use$2,237$5,426▲ $3,189
Total Assets$356,408$494,121▲ $137,713
Other Assets Total$3,600$15,750▲ $12,150
Liabilities
Other Liabilities$10,000--
Total Liabilities$10,000$0▼ $10,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$346,408$494,121▲ $147,713
Total Net Assets Fund Balance$346,408$494,121▲ $147,713
Total Liabilities and Net Assets / Fund Balance$356,408$494,121▲ $137,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,345$62-
Leasehold Improvements$53,251$111-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alan HuetBoard Member
Gene HatfieldBoard Member
James KoponenBoard Member
Michael LafaveBoard Member
Andy MachinskiChaplain
Marya DavisCommander
David HarmonFinance Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$28,171
Program Service Revenue
$0
Investment Income
$149,757
Other Revenue
$19,005
All Other Contributions
$21,504
Change in Net Assets
$145,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$22,406
Fees for Services Other---$6,022
Insurance---$6,008
Payments to Affiliates---$4,328
Other Expenses---$1,731
Fees for Services Accounting---$1,700
All Other Expenses---$1,404
Office Expenses---$620
Total Functional Expenses$0$0$0$51,395
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$7,956
Gaming Gross Income$7,663
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
No
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

Form 990, Page 6, Part VI, Line 6

Membership is open to all u.s. Veterans who meet the requirements of 36 u.s.c. Sec. 21703. Membership rights include the annual election of local post 347 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.

Form 990, Page 6, 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.

Form 990, Page 6, 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 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, Page 6, Part VI, Line 11B

The finance officer, david harmon, meets with the outside accountants regularly and all forms are reviewed by hime 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.

Form 990, Page 6, Part VI, Line 18

The organization makes it 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 at www.americanlegion.org.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion Post 0346
EIN
38-1305826
Phone
2484789174
Address
21023 FARMINGTON ROAD, FARMINGTON HILLS, MI 48336

Signing Officer

Name
David Harmon
Title
Finance Officer
Phone
2484789174
Signed
2025-01-30

Organization Details

Principal Officer
Marya Davis
Formed
1977
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
175

Preparer

Firm
Curcuru & Associates CPA Plc
Address
6905 TELEGRAPH RD STE 135, BLOOMFLD HLS, MI 48301
Preparer
Salvatore Curcurujdcpa
Phone
2485385331
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

.

Form 990, Part IX, Line 11G

Club room sales supplies 423 0 0 dues 115 0 0 management fee 5,400 0 0 merchant processing 84 0 0 total 6,022 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 2,175

Raw XML Appendix332 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/ProgSrvcAccomActy2Grp/Desc0SELECT COMMUNITY ACTIVITIES (BUT NEITHER POLITICAL NOR 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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS OPEN TO ALL U.S. VETERANS WHO MEET THE REQUIREMENTS OF 36 U.S.C. SEC. 21703. MEMBERSHIP RIGHTS INCLUDE THE ANNUAL ELECTION OF LOCAL POST 347 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/ExplanationTxt2LOCAL 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/ExplanationTxt3ONLY SUCH DECISIONS AS ARE SPECIFIED IN THE NATIONAL AMERICAN LEGION CONSTITUTION AND BYLAWS, AVAILABLE ONLINE AT WWW.AMERICANLEGION.ORG. THESE GOVERNING DOCUMENTS 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/ExplanationTxt4THE FINANCE OFFICER, DAVID HARMON, MEETS WITH THE OUTSIDE ACCOUNTANTS REGULARLY AND ALL FORMS ARE REVIEWED BY HIME 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/ExplanationTxt5THE ORGANIZATION MAKES IT 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 AT WWW.AMERICANLEGION.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CLUB ROOM SALES SUPPLIES 423 0 0 DUES 115 0 0 MANAGEMENT FEE 5,400 0 0 MERCHANT PROCESSING 84 0 0 TOTAL 6,022 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 2,175
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0356408
IRS990/TotalAssetsEOYAmt0494121
IRS990/TotalAssetsGrp/BOYAmt0356408
IRS990/TotalAssetsGrp/EOYAmt0494121
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028171
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt051395
IRS990/TotalGrossUBIAmt019298
IRS990/TotalLiabilitiesBOYAmt010000
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt010000
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0346408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0494121
IRS990/TotalRevenueGrp/ExclusionAmt07615
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0141849
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0196933
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019298
IRS990/TotalVolunteersCnt0175
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0356408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0494121
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt021023 FARMINGTON ROAD
IRS990/USAddress/CityNm0FARMINGTON HILLS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048336
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.AMERICANLEGIONPOST346.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HARMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02484789174
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0346
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0381305826
ReturnHeader/Filer/PhoneNum02484789174
ReturnHeader/Filer/USAddress/AddressLine1Txt021023 FARMINGTON ROAD
ReturnHeader/Filer/USAddress/CityNm0FARMINGTON HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048336
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383593636
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CURCURU & ASSOCIATES CPA PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06905 TELEGRAPH RD STE 135
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLOOMFLD HLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048301
ReturnHeader/PreparerPersonGrp/PhoneNum02485385331
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SALVATORE CURCURUJDCPA
ReturnHeader/ReturnTs02025-02-24T09:55:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

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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