Civic Intelligence

American Legion Post 449

990 • Fiscal year 2014 • EIN 38-2070089

Mar 01, 2013 to Feb 28, 2014 • Filed on Oct 14, 2014

299 Huron BoulevardMarysville, MI 48040

(810) 364-9366

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.04x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Net Margin

20th percentile

-18%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2014 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2014

Asset Growth

15th percentile

-6.1%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

2014 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$401,905

Down $26,124 (-6.1%) from 2013

Net Assets

Down

$396,660

Down $26,316 (-6.2%) from 2013

Liabilities

Up

$5,245

Up $192 (+3.8%) from 2013

Revenue

Down

$144,987

Down $58,949 (-29%) from 2013

Expenses

Down

$171,303

Down $19,670 (-10%) from 2013

Net Income

Down

-$26,316

Down $39,279 (-303%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $409,700Liabilities 2011: $2,130Net Assets 2011: $407,5702011Assets 2012: $411,978Liabilities 2012: $1,965Net Assets 2012: $410,0132012Assets 2013: $428,029Liabilities 2013: $5,053Net Assets 2013: $422,9762013Assets 2014: $401,905Liabilities 2014: $5,245Net Assets 2014: $396,6602014Assets 2015: $425,710Liabilities 2015: $5,324Net Assets 2015: $420,3862015Assets 2016: $456,252Liabilities 2016: $6,937Net Assets 2016: $449,3152016Assets 2017: $484,448Liabilities 2017: $5,634Net Assets 2017: $478,8142017Assets 2018: $459,207Liabilities 2018: $0Net Assets 2018: $459,2072018Assets 2019: $393,442Liabilities 2019: $0Net Assets 2019: $393,4422019Assets 2020: $373,281Liabilities 2020: $3,140Net Assets 2020: $370,1412020Assets 2021: $369,986Liabilities 2021: $1,986Net Assets 2021: $368,0002021Assets 2022: $427,424Liabilities 2022: $4,719Net Assets 2022: $422,7052022Assets 2023: $422,097Liabilities 2023: $0Net Assets 2023: $422,0972023Assets 2024: $368,740Liabilities 2024: $0Net Assets 2024: $368,7402024Assets 2025: $393,574Liabilities 2025: $0Net Assets 2025: $393,5742025

Highlighted filing

2014

Assets$401,905
Liabilities$5,245
Net Assets$396,660

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $204,1022011Expenses 2012: $178,8792012Revenue 2013: $203,936Expenses 2013: $190,973Net Income 2013: $12,9632013Revenue 2014: $144,987Expenses 2014: $171,303Net Income 2014: -$26,3162014Revenue 2015: $172,970Expenses 2015: $149,244Net Income 2015: $23,7262015Revenue 2016: $238,046Expenses 2016: $209,117Net Income 2016: $28,9292016Revenue 2017: $183,280Expenses 2017: $153,781Net Income 2017: $29,4992017Revenue 2018: $183,179Expenses 2018: $202,786Net Income 2018: -$19,6072018Revenue 2019: $138,298Expenses 2019: $204,063Net Income 2019: -$65,7652019Revenue 2020: $147,602Expenses 2020: $170,903Net Income 2020: -$23,3012020Revenue 2021: $117,062Expenses 2021: $119,203Net Income 2021: -$2,1412021Revenue 2022: $209,340Expenses 2022: $154,635Net Income 2022: $54,7052022Revenue 2023: $180,013Expenses 2023: $180,621Net Income 2023: -$6082023Revenue 2024: -$1,273Expenses 2024: $52,084Net Income 2024: -$53,3572024Revenue 2025: $295,909Expenses 2025: $271,075Net Income 2025: $24,8342025

Highlighted filing

2014

Revenue$144,987
Expenses$171,303
Net Income-$26,316
Jump To
Filing Snapshot
Filing Period
Mar 1, 2013 to Feb 28, 2014
Signed
Oct 14, 2014
Return Version
2013v3.1
Gross Receipts
$1,012,034
Mission and Program Overview

Mission

The american legion is a veterans organization devoted to upholding and defending the constitution of the united states of america and to perpetuate american pride.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$301,831$291,991▼ $9,840
Cash and Non-Interest-Bearing Accounts$104,305$86,754▼ $17,551
Savings and Temporary Cash Investments$15,419$16,686▲ $1,267
Inventories for Sale or Use$6,474$6,474→ $0
Total Assets$428,029$401,905▼ $26,124
Liabilities
Accounts Payable and Accrued Expenses$5,053$5,245▲ $192
Total Liabilities$5,053$5,245▲ $192
Net Assets / Fund Balance
Unrestricted Net Assets$422,976$396,660▼ $26,316
Total Net Assets Fund Balance$422,976$396,660▼ $26,316
Total Liabilities and Net Assets / Fund Balance$428,029$401,905▼ $26,124

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$291,991$87,669$379,660
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel Crawford1st Vice
William F Cieciek2nd Vice
Edward HarrisonAdjutant
Gale MessingChaplin
Rick SemrowCommander
Rick LepineFinance
David BanyasHistorian
Monica WatsonService
James VokesSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$7,076
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$137,895
Change in Net Assets
$-26,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,135
Salaries, Compensation, and Employee Benefits$66,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$63,275
Other Salaries and Wages---$57,871
Depreciation Depletion---$9,839
Payroll Taxes---$8,297
Insurance---$7,973
All Other Expenses---$5,152
Office Expenses---$3,029
Other Expenses---$1,447
Travel---$1,401
Interest---$1,267
Conferences and Meetings---$725
Total Functional Expenses$0$0$0$171,303
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$582,376
Gaming Direct Expenses$537,053
Fundraising Gross Income$292,013
Fundraising Direct Expenses$255,258
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$262,187$262,187$37,058$225,129
Event 2$20,401$20,401$10,590$9,811
Total Events$292,013$292,013$255,258$36,755
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
No
Management duties delegated
No

Governance Explanations

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

A draft of form 990 and 990-t was presented to the board and reviewed in detail by the executive board prior to finalizing and filing the return.

Form 990, Page 6, Part VI, Line 19

The organization has its governing documents and financial statements on site and available to the public.

Filing and Contact Details

Filer

EIN
38-2070089
Phone
8103649366

Signing Officer

Name
Rick Semrow
Title
Commander
Phone
8103649366
Signed
2014-10-14

Organization Details

Principal Officer
Rick Semrow
Formed
1945
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
11

Preparer

Preparer
David B Forster CPA
Phone
8104795140
Supplemental Narrative

Additional Explanations

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

Community support of various activities including, but not limited to boy scouts of america, young marines, little league and other various organizations.

Raw XML Appendix355 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/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DAVID BANYAS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10704 COLORADO
IRS990ScheduleG/PersonsWithBooksUSAddress/City0MARYSVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode048040
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY SUPPORT OF VARIOUS ACTIVITIES INCLUDING, BUT NOT LIMITED TO BOY SCOUTS OF AMERICA, YOUNG MARINES, LITTLE LEAGUE AND OTHER VARIOUS ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF FORM 990 AND 990-T WAS PRESENTED TO THE BOARD AND REVIEWED IN DETAIL BY THE EXECUTIVE BOARD PRIOR TO FINALIZING AND FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ON SITE AND AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0428029
IRS990/TotalAssetsEOYAmt0401905
IRS990/TotalAssetsGrp/BOYAmt0428029
IRS990/TotalAssetsGrp/EOYAmt0401905
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07076
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0171303
IRS990/TotalGrossUBIAmt035790
IRS990/TotalLiabilitiesBOYAmt05053
IRS990/TotalLiabilitiesEOYAmt05245
IRS990/TotalLiabilitiesGrp/BOYAmt05053
IRS990/TotalLiabilitiesGrp/EOYAmt05245
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0422976
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0396660
IRS990/TotalRevenueGrp/ExclusionAmt0-3769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069135
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0144987
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt035790
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0428029
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0401905
IRS990/TravelGrp/TotalAmt01401
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0422976
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0396660
IRS990/USAddress/AddressLine10299 HURON BOULEVARD
IRS990/USAddress/City0MARYSVILLE
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048040
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0AMLEG449.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK SEMROW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum08103649366
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 449
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0382070089
ReturnHeader/Filer/PhoneNum08103649366
ReturnHeader/Filer/USAddress/AddressLine10299 HURON BOULEVARD
ReturnHeader/Filer/USAddress/City0MARYSVILLE
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048040
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383716112
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DAVID B FORSTER CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102920 PINE GROVE AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PORT HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode048060
ReturnHeader/PreparerPersonGrp/PhoneNum08104795140
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID B FORSTER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-10-15T14:23:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-03-01
ReturnHeader/TaxPeriodEndDt02014-02-28
ReturnHeader/TaxYr02013

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.00$3.94$2.96$2.71$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.00$3.69$0.01$0.52$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$0.00$4.22$1.80$1.81$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.27$0.05$4.23$2.09$1.55$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.70$0.02$3.68$1.17$1.19$0.02
2020Detailed filing. Detailed filing data is available for this year.$3.73$0.03$3.70$1.48$1.71$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.00$3.93$1.38$2.04$0.66
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.59$0.00$4.59$1.83$2.03$0.20
2017Detailed filing. Detailed filing data is available for this year.$4.84$0.06$4.79$1.83$1.54$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.56$0.07$4.49$2.38$2.09$0.29
2015Detailed filing. Detailed filing data is available for this year.$4.26$0.05$4.20$1.73$1.49$0.24
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.05$3.97$1.45$1.71$0.26
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.28$0.05$4.23$2.04$1.91$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$0.02$4.10$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.02$4.08$2.04