Civic Intelligence

Saline American Legion Memorial Association Inc

990 • Fiscal year 2018 • EIN 38-1325800

Jan 01, 2018 to Dec 31, 2018 • Filed on May 15, 2019

PO Box 226Saline, MI 48176

(734) 395-5143

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.01x

Higher debt load relative to revenue than 55% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

49th percentile

0.9%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

56th percentile

1.1%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

5.5%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$172,505

Up $1,814 (+1.1%) from 2017

Net Assets

Up

$171,338

Up $1,814 (+1.1%) from 2017

Liabilities

Flat

$1,167

Flat from 2017

Revenue

Up

$193,923

Up $10,048 (+5.5%) from 2017

Expenses

Up

$192,109

Up $3,008 (+1.6%) from 2017

Net Income

Up

$1,814

Up $7,040 (+135%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $165,561Liabilities 2010: -$1,237Net Assets 2010: $166,7982010Assets 2011: $185,212Liabilities 2011: $435Net Assets 2011: $184,7772011Assets 2012: $183,383Liabilities 2012: $122Net Assets 2012: $183,2612012Assets 2013: $195,208Liabilities 2013: $32Net Assets 2013: $195,1762013Assets 2014: $181,968Liabilities 2014: $0Net Assets 2014: $181,9682014Assets 2015: $192,222Liabilities 2015: $1,374Net Assets 2015: $190,8482015Assets 2016: $175,730Liabilities 2016: $1,199Net Assets 2016: $174,5312016Assets 2017: $170,691Liabilities 2017: $1,167Net Assets 2017: $169,5242017Assets 2018: $172,505Liabilities 2018: $1,167Net Assets 2018: $171,3382018Assets 2019: $190,240Liabilities 2019: $819Net Assets 2019: $189,4212019Assets 2020: $191,077Liabilities 2020: $299Net Assets 2020: $190,7782020Assets 2021: $225,208Liabilities 2021: $89Net Assets 2021: $225,1192021Assets 2022: $259,208Liabilities 2022: $344Net Assets 2022: $258,8642022Assets 2023: $266,145Liabilities 2023: $902Net Assets 2023: $265,2432023Assets 2024: $255,671Liabilities 2024: $624Net Assets 2024: $255,0472024Assets 2025: $257,671Liabilities 2025: $0Net Assets 2025: $257,6712025

Highlighted filing

2018

Assets$172,505
Liabilities$1,167
Net Assets$171,338

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $249,3282010Expenses 2011: $233,5512011Expenses 2012: $232,8202012Revenue 2013: $231,931Expenses 2013: $220,016Net Income 2013: $11,9152013Revenue 2014: $209,136Expenses 2014: $222,344Net Income 2014: -$13,2082014Revenue 2015: $231,094Expenses 2015: $222,214Net Income 2015: $8,8802015Revenue 2016: $170,771Expenses 2016: $187,088Net Income 2016: -$16,3172016Revenue 2017: $183,875Expenses 2017: $189,101Net Income 2017: -$5,2262017Revenue 2018: $193,923Expenses 2018: $192,109Net Income 2018: $1,8142018Revenue 2019: $212,979Expenses 2019: $194,896Net Income 2019: $18,0832019Revenue 2020: $106,396Expenses 2020: $105,039Net Income 2020: $1,3572020Revenue 2021: $169,742Expenses 2021: $135,401Net Income 2021: $34,3412021Revenue 2022: $238,668Expenses 2022: $204,923Net Income 2022: $33,7452022Revenue 2023: $247,411Expenses 2023: $241,032Net Income 2023: $6,3792023Revenue 2024: $236,727Expenses 2024: $240,024Net Income 2024: -$3,2972024Revenue 2025: $211,794Expenses 2025: $209,170Net Income 2025: $2,6242025

Highlighted filing

2018

Revenue$193,923
Expenses$192,109
Net Income$1,814
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 15, 2019
Return Version
2018v3.1
Gross Receipts
$193,923
Mission and Program Overview

Mission

The American Legion's primary purpose is service to United States veterans of service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$73,108$69,555▼ $3,553
Savings and Temporary Cash Investments$62,589$60,498▼ $2,091
Cash and Non-Interest-Bearing Accounts$33,083$40,541▲ $7,458
Inventories for Sale or Use$1,911$1,911→ $0
Total Assets$170,691$172,505▲ $1,814
Liabilities
Accounts Payable and Accrued Expenses$1,167$1,167→ $0
Total Liabilities$1,167$1,167→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$159,199$171,338▲ $12,139
Temporarily Rstr Net Assets$10,325--
Total Net Assets Fund Balance$169,524$171,338▲ $1,814
Total Liabilities and Net Assets / Fund Balance$170,691$172,505▲ $1,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$62,210-
Land$42,500--
Equipment$208$12,713-
Leasehold Improvements$26,847$37,853-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric EngelmiereHome Board Pres.
David SaimesCommander
James FullerFinance Officer
James FullerSecretary/Adjunct
Louis WorleySr. Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$27,826
Program Service Revenue
$161,597
Investment Income
$357
Other Revenue
$4,143
All Other Contributions
$3,389
Change in Net Assets
$1,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,568
Salaries, Compensation, and Employee Benefits$54,664
Grants and Similar Amounts Paid$8,272
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,475$0$0$49,475
All Other Expenses$16,595$1,846$0$18,441
Occupancy$12,570$2,950$0$15,520
Other Expenses$6,985$0$0$6,985
Benefits to Members$0--$5,605
Grants to Domestic Individuals$5,299--$5,299
Payroll Taxes$5,189$0$0$5,189
Depreciation Depletion$1,519$3,436$0$4,955
Insurance$2,957$100$0$3,057
Grants to Domestic Orgs$2,973--$2,973
Fees for Services Accounting$2,013$0$0$2,013
Office Expenses$580$0$0$580
Conferences and Meetings$400$0$0$400
Total Functional Expenses$178,172$8,332$0$192,109
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,143
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sauerkraut Suppers$25,020$25,020-$25,020
Texas Hold-em----
Total Events$36,915$36,915$20,770$16,145
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Saline American Legion Memorial Association Inc
EIN
38-1325800
Phone
7343955143
Address
PO Box 226, Saline, MI 48176

Signing Officer

Name
James Fuller
Title
Finance Officer
Phone
7343955143
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Fuller
Formed
1924
Legal Domicile
Mi
Voting Board Members
200
Independent Board Members
200
Employees
8
Volunteers
40

Preparer

Firm
Ledger Rite
Address
4625 Waterworks Rd, Saline, MI 48176
Preparer
Phyllis Roughton
Phone
7344293751
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

the organization has members who pay dues to the organization.

Pt VI, Line 7A

the members elect the governing board.

Pt VI, Line 11B

the 990 Form is the responsibility of the financial officer.

Form 990, Part IX, Line 24E

Building Maintenance & Repair 6456. 6456.

Form 990, Part IX, Line 24E

Outdoor/ Grounds Maintenance 2709. 2709.

Form 990, Part IX, Line 24E

Membership Dues 121. 121.

Form 990, Part IX, Line 24E

Postage & Mailing Service 477. 477.

Form 990, Part IX, Line 24E

Supplies, General 65. 65.

Form 990, Part IX, Line 24E

Telephone & Cable 3165. 3165.

Form 990, Part IX, Line 24E

Equipment Purchase/Repair 879. 879.

Form 990, Part IX, Line 24E

Bank Fees 182. 182.

Form 990, Part IX, Line 24E

Special Events Expenses 2081. 2081.

Form 990, Part IX, Line 24E

Credit Card Discount Fees 1505. 1505.

Form 990, Part IX, Line 24E

Alarm Expense 799. 640. 159.

Form 990, Part IX, Line 24E

Cash Short/Over 2. 2.

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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/FundraisingEventInformationGrp/Event1Nm0Sauerkraut Suppers
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Texas Hold-em
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt012119
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt07766
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt019885
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036915
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011895
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036915
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016145
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0885
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0885
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1125
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2174
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0College Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Citizenship Awards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Other Scholarship Awards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt21
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0$1,000.00 each is awarded to 5 individuals as college scholarships.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1$125.00 each is awarded to 1 individuals, awards are not monitored.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2$174.00 contributed to ROTC for awards ceremony.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, col (b)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, col (b)
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt III, col (b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0the organization has members who pay dues to the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1the members elect the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2the 990 Form is the responsibility of the financial officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Building Maintenance & Repair 6456. 6456.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Outdoor/ Grounds Maintenance 2709. 2709.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Membership Dues 121. 121.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Postage & Mailing Service 477. 477.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Supplies, General 65. 65.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Telephone & Cable 3165. 3165.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Equipment Purchase/Repair 879. 879.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Bank Fees 182. 182.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Special Events Expenses 2081. 2081.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Credit Card Discount Fees 1505. 1505.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Alarm Expense 799. 640. 159.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Cash Short/Over 2. 2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010325
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0170691
IRS990/TotalAssetsEOYAmt0172505
IRS990/TotalAssetsGrp/BOYAmt0170691
IRS990/TotalAssetsGrp/EOYAmt0172505
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027826
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08332
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0178172
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192109
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01167
IRS990/TotalLiabilitiesEOYAmt01167
IRS990/TotalLiabilitiesGrp/BOYAmt01167
IRS990/TotalLiabilitiesGrp/EOYAmt01167
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0171338
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0665
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceRevenueAmt0161597
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166097
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0193923
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0170691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172505
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0159199
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0171338
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0320 W Michigan Ave
IRS990/USAddress/CityNm0Saline
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048176
IRS990/VotingMembersGoverningBodyCnt0200
IRS990/VotingMembersIndependentCnt0200
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James Fuller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer

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.$2.58$0.00$2.58$2.12$2.09$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.01$2.55$2.37$2.40$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.01$2.65$2.47$2.41$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.00$2.59$2.39$2.05$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.00$2.25$1.70$1.35$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.00$1.91$1.06$1.05$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.01$1.89$2.13$1.95$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.71$1.94$1.92$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.01$1.70$1.84$1.89$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.01$1.75$1.71$1.87$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.01$1.91$2.31$2.22$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$2.09$2.22$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$2.32$2.20$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.00$1.83$2.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.00$1.85$2.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.01$1.67$2.49