Civic Intelligence

American Legion Devereaux Post 141

990 • Fiscal year 2020 • EIN 38-2610563

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 01, 2020

3265 W Grand River AveHowell, MI 48855

(517) 546-2534

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

53rd percentile

-1.7%

Higher net margin than 53% 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

1.4%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2020

Revenue Growth

66th percentile

-13%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2020

Assets

Up

$206,482

Up $5,782 (+2.9%) from 2018

Net Assets

Up

$203,019

Up $3,969 (+2.0%) from 2018

Liabilities

Up

$3,463

Up $1,813 (+110%) from 2018

Revenue

Down

$178,442

Down $56,564 (-24%) from 2018

Expenses

Down

$181,564

Down $1,456 (-0.8%) from 2018

Net Income

Down

-$3,122

Down $55,108 (-106%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $159,874Liabilities 2011: $4,296Net Assets 2011: $155,5782011Assets 2012: $164,530Liabilities 2012: $3,523Net Assets 2012: $161,0072012Assets 2013: $172,102Liabilities 2013: $2,632Net Assets 2013: $169,4702013Assets 2014: $151,594Liabilities 2014: $2,863Net Assets 2014: $148,7312014Assets 2015: $158,944Liabilities 2015: $3,424Net Assets 2015: $155,5202015Assets 2016: $153,040Liabilities 2016: $1,592Net Assets 2016: $151,4482016Assets 2017: $149,896Liabilities 2017: $2,832Net Assets 2017: $147,0642017Assets 2018: $200,700Liabilities 2018: $1,650Net Assets 2018: $199,0502018Assets 2020: $206,482Liabilities 2020: $3,463Net Assets 2020: $203,0192020Assets 2021: $232,845Liabilities 2021: $5,294Net Assets 2021: $227,5512021Assets 2022: $275,573Liabilities 2022: $0Net Assets 2022: $275,5732022Assets 2023: $292,813Liabilities 2023: $0Net Assets 2023: $292,8132023Assets 2024: $385,720Liabilities 2024: $9,159Net Assets 2024: $376,5612024

Highlighted filing

2020

Assets$206,482
Liabilities$3,463
Net Assets$203,019

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $215,490Expenses 2011: $236,657Net Income 2011: -$21,1672011Revenue 2012: $247,000Expenses 2012: $241,571Net Income 2012: $5,4292012Revenue 2013: $213,456Expenses 2013: $204,993Net Income 2013: $8,4632013Revenue 2014: $193,287Expenses 2014: $214,026Net Income 2014: -$20,7392014Revenue 2015: $213,132Expenses 2015: $206,343Net Income 2015: $6,7892015Revenue 2016: $208,855Expenses 2016: $212,927Net Income 2016: -$4,0722016Revenue 2017: $226,638Expenses 2017: $231,022Net Income 2017: -$4,3842017Revenue 2018: $235,006Expenses 2018: $183,020Net Income 2018: $51,9862018Revenue 2020: $178,442Expenses 2020: $181,564Net Income 2020: -$3,1222020Revenue 2021: $231,834Expenses 2021: $203,085Net Income 2021: $28,7492021Revenue 2022: $312,837Expenses 2022: $264,815Net Income 2022: $48,0222022Revenue 2023: $331,494Expenses 2023: $314,254Net Income 2023: $17,2402023Revenue 2024: $456,174Expenses 2024: $372,426Net Income 2024: $83,7482024

Highlighted filing

2020

Revenue$178,442
Expenses$181,564
Net Income-$3,122
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 1, 2020
Return Version
2019v5.0
Gross Receipts
$329,700
Mission and Program Overview

Mission

To provide aid and help to veterans and their families and a meeting place for veterans.

To provide aid to veterans and their families and a meeting place for veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$104,756$104,456▼ $300
Cash and Non-Interest-Bearing Accounts$93,646$89,067▼ $4,579
Inventories for Sale or Use$8,531$8,531→ $0
Accounts Receivable$2,015$4,428▲ $2,413
Total Assets$208,948$206,482▼ $2,466
Liabilities
Accounts Payable and Accrued Expenses$2,327$2,327→ $0
Other Liabilities$480$1,136▲ $656
Total Liabilities$2,807$3,463▲ $656
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$206,141$203,019▼ $3,122
Total Net Assets Fund Balance$206,141$203,019▼ $3,122
Total Liabilities and Net Assets / Fund Balance$208,948$206,482▼ $2,466

Asset Categories

AssetBook ValueDepreciationBasis
Land$12,788-$12,788
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rod Laity1st Vice COM
Mark Epley2nd Vice COM
Brian GilletteAdjutant
Caleb JenkinsChaplain
James GrimesCommander
Bob BriteFinance Offi
Paul AllenPost Advocat
Bill FraserService Offi
Dave WellmanSgt of Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$65,570
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$112,872
All Other Contributions
$60,760
Change in Net Assets
$-3,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$98,093
Other Expenses$83,471
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,305--$91,305
Fees for Services Other$68,266--$68,266
Insurance$8,053--$8,053
Payroll Taxes$6,788--$6,788
Fees for Services Accounting$4,448--$4,448
Office Expenses$1,619--$1,619
Advertising$1,085--$1,085
Total Functional Expenses$181,564$0$0$181,564
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$64,358
Gaming Direct Expenses$27,011
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll$1,136
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Copies of the form 990 are distributed to all voting members of the governing body for their review prior to filing

Form 990, Page 6, Part VI, Line 12C

Periodic reviews are conducted by the organization's governing body. Any potential or disclosed conflicts of interest are reviewed by the governing board.

Form 990, Page 6, Part VI, Line 19

The organization provide3s copies upon request or makes them available for inspection at the organizations office.

Filing and Contact Details

Filer

Filer Name
American Legion Devereaux Post 141
EIN
38-2610563
Phone
5175462534
Address
3265 W GRAND RIVER AVE, HOWELL, MI 48855

Signing Officer

Name
James Grimes
Title
Commander
Phone
5173769119
Signed
2020-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Grimes
Formed
1944
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
21

Preparer

Firm
Padgett Business Services
Address
802 E GRAND RIVER AVE STE 100, BRIGHTON, MI 48116-9558
Preparer
Vincent Ashley Ea
Phone
8556001040
Supplemental Narrative

Additional Explanations

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

Financially support worthy non-profit organizations in the community such as boys scouts, girl scouts, city parks, howell high school, and adopt-a- family, support medical research, including american cancer society and st. Joseph cancer fund, support veteran related organizations such as the national cemetary and the veterans administration hospital.

Form 990, Part IX, Line 11G

Bank & credit card fees 2,787 0 0 christmas dinner exp 93 0 0 dues & subscriptions 105 0 0 garbage removal 665 0 0 grounds main 3,675 0 0 janitorial 212 0 0 licenses & permits 1,603 0 0 misc exp 5,028 0 0 office supplies 2,733 0 0 penalties exp 300 0 0 post expeses 182 0 0 repairs & maintenance 6,419 0 0 sales taxes 9,972 0 0 supplies 768 0 0 utilities 22,467 0 0 workers comp 430 0 0 membership dues 10,527 0 0 food service liquor bond 300 0 0 total 68,266 0 0

Raw XML Appendix335 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCIALLY SUPPORT WORTHY NON-PROFIT ORGANIZATIONS IN THE COMMUNITY SUCH AS BOYS SCOUTS, GIRL SCOUTS, CITY PARKS, HOWELL HIGH SCHOOL, AND ADOPT-A- FAMILY, SUPPORT MEDICAL RESEARCH, INCLUDING AMERICAN CANCER SOCIETY AND ST. JOSEPH CANCER FUND, SUPPORT VETERAN RELATED ORGANIZATIONS SUCH AS THE NATIONAL CEMETARY AND THE VETERANS ADMINISTRATION HOSPITAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE FORM 990 ARE DISTRIBUTED TO ALL VOTING MEMBERS OF THE GOVERNING BODY FOR THEIR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERIODIC REVIEWS ARE CONDUCTED BY THE ORGANIZATION'S GOVERNING BODY. ANY POTENTIAL OR DISCLOSED CONFLICTS OF INTEREST ARE REVIEWED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDE3S COPIES UPON REQUEST OR MAKES THEM AVAILABLE FOR INSPECTION AT THE ORGANIZATIONS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK & CREDIT CARD FEES 2,787 0 0 CHRISTMAS DINNER EXP 93 0 0 DUES & SUBSCRIPTIONS 105 0 0 GARBAGE REMOVAL 665 0 0 GROUNDS MAIN 3,675 0 0 JANITORIAL 212 0 0 LICENSES & PERMITS 1,603 0 0 MISC EXP 5,028 0 0 OFFICE SUPPLIES 2,733 0 0 PENALTIES EXP 300 0 0 POST EXPESES 182 0 0 REPAIRS & MAINTENANCE 6,419 0 0 SALES TAXES 9,972 0 0 SUPPLIES 768 0 0 UTILITIES 22,467 0 0 WORKERS COMP 430 0 0 MEMBERSHIP DUES 10,527 0 0 FOOD SERVICE LIQUOR BOND 300 0 0 TOTAL 68,266 0 0
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0208948
IRS990/TotalAssetsEOYAmt0206482
IRS990/TotalAssetsGrp/BOYAmt0208948
IRS990/TotalAssetsGrp/EOYAmt0206482
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065570
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181564
IRS990/TotalFunctionalExpensesGrp/TotalAmt0181564
IRS990/TotalGrossUBIAmt0-1211
IRS990/TotalLiabilitiesBOYAmt02807
IRS990/TotalLiabilitiesEOYAmt03463
IRS990/TotalLiabilitiesGrp/BOYAmt02807
IRS990/TotalLiabilitiesGrp/EOYAmt03463
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0206141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0203019
IRS990/TotalRevenueGrp/ExclusionAmt0114083
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178442
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-1211
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0208948
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0206482
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.POST141HOWELLMI.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES GRIMES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05173769119
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION DEVEREAUX POST 141
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICAN LEGION DEVEREAUX POST 141
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0382610563
ReturnHeader/Filer/PhoneNum05175462534
ReturnHeader/Filer/USAddress/AddressLine1Txt03265 W GRAND RIVER AVE
ReturnHeader/Filer/USAddress/CityNm0HOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048855
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B70FB19CD39A549AA48F6A656AB0EB9F0446A9DC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B70FB19CD39A549AA48F6A656AB0EB9F0446A9DC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02020-12-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm021:01:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823730463
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PADGETT BUSINESS SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0802 E GRAND RIVER AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRIGHTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0481169558
ReturnHeader/PreparerPersonGrp/PhoneNum08556001040
ReturnHeader/PreparerPersonGrp/PreparationDt02020-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VINCENT ASHLEY EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-12-25T21:01:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.86$0.09$3.77$4.56$3.72$0.84
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.00$2.93$3.31$3.14$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.00$2.76$3.13$2.65$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.05$2.28$2.32$2.03$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.03$2.03$1.78$1.82$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.02$1.99$2.35$1.83$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.03$1.47$2.27$2.31$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.02$1.51$2.09$2.13$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.03$1.56$2.13$2.06$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.03$1.49$1.93$2.14$0.21
2013Summary only. Only limited summary data is available for this year.$1.72$0.03$1.69$2.13$2.05$0.08
2012Summary only. Only limited summary data is available for this year.$1.65$0.04$1.61$2.47$2.42$0.05
2011Summary only. Only limited summary data is available for this year.$1.60$0.04$1.56$2.15$2.37$0.21