Civic Intelligence

American Legion 380 Carson City Inc

990 • Fiscal year 2020 • EIN 38-2670520

Oct 01, 2019 to Sep 30, 2020 • Filed on Apr 16, 2021

121 N Mercantile Box 618Carson City, MI 48811-0618

(989) 584-3455

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

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

Liabilities / Revenue

50th percentile

0.00x

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

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

Net Margin

67th percentile

6.1%

Higher net margin than 67% 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

70th percentile

3.1%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

53rd percentile

-23%

Faster revenue growth than 53% of similar nonprofits.

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

Assets

Up

$164,379

Up $4,981 (+3.1%) from 2019

Net Assets

Up

$164,379

Up $4,981 (+3.1%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$81,069

Down $23,621 (-23%) from 2019

Expenses

Down

$76,088

Down $28,071 (-27%) from 2019

Net Income

Up

$4,981

Up $4,450 (+838%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $144,290Liabilities 2011: $0Net Assets 2011: $144,2902011Assets 2012: $160,058Liabilities 2012: $0Net Assets 2012: $160,0582012Assets 2013: $163,580Liabilities 2013: $0Net Assets 2013: $163,5802013Assets 2014: $168,812Liabilities 2014: $0Net Assets 2014: $168,8122014Assets 2016: $152,738Liabilities 2016: $0Net Assets 2016: $152,7382016Assets 2017: $149,602Liabilities 2017: $0Net Assets 2017: $149,6022017Assets 2018: $158,867Liabilities 2018: $0Net Assets 2018: $158,8672018Assets 2019: $159,398Liabilities 2019: $0Net Assets 2019: $159,3982019Assets 2020: $164,379Liabilities 2020: $0Net Assets 2020: $164,3792020Assets 2021: $190,928Liabilities 2021: $811Net Assets 2021: $190,1172021Assets 2022: $178,664Liabilities 2022: $0Net Assets 2022: $178,6642022Assets 2023: $188,488Liabilities 2023: $0Net Assets 2023: $188,4882023Assets 2024: $206,322Liabilities 2024: $0Net Assets 2024: $206,3222024

Highlighted filing

2020

Assets$164,379
Liabilities$0
Net Assets$164,379

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $91,352Expenses 2011: $82,284Net Income 2011: $9,0682011Revenue 2012: $92,232Expenses 2012: $76,464Net Income 2012: $15,7682012Revenue 2013: $104,291Expenses 2013: $100,769Net Income 2013: $3,5222013Revenue 2014: $89,923Expenses 2014: $84,691Net Income 2014: $5,2322014Revenue 2016: $95,412Expenses 2016: $107,958Net Income 2016: -$12,5462016Revenue 2017: $93,434Expenses 2017: $96,570Net Income 2017: -$3,1362017Revenue 2018: $114,438Expenses 2018: $105,173Net Income 2018: $9,2652018Revenue 2019: $104,690Expenses 2019: $104,159Net Income 2019: $5312019Revenue 2020: $81,069Expenses 2020: $76,088Net Income 2020: $4,9812020Revenue 2021: $76,741Expenses 2021: $74,232Net Income 2021: $2,5092021Revenue 2022: $83,237Expenses 2022: $94,690Net Income 2022: -$11,4532022Revenue 2023: $104,514Expenses 2023: $94,690Net Income 2023: $9,8242023Revenue 2024: $120,844Expenses 2024: $103,010Net Income 2024: $17,8342024

Highlighted filing

2020

Revenue$81,069
Expenses$76,088
Net Income$4,981
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Apr 16, 2021
Return Version
2019v5.1
Gross Receipts
$150,429
Mission and Program Overview

Mission

Promote and assist veterans of war. Participate in military funerals and honor guard at public events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$159,398$164,379▲ $4,981
Land, Buildings, and Equipment, Net$68,520$113,854▲ $45,334
Cash and Non-Interest-Bearing Accounts$65,249$27,866▼ $37,383
Savings and Temporary Cash Investments$22,113$20,549▼ $1,564
Inventories for Sale or Use$3,516$2,110▼ $1,406
Total Assets$159,398$164,379▲ $4,981
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$159,398$164,379▲ $4,981
Total Liabilities and Net Assets / Fund Balance$159,398$164,379▲ $4,981

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$51,293$11,789-
Land$58,900--
Equipment$3,661$11,582-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tod Lavictor1st Vice
Tom Koenigsknect2nd Vice
Lorenzo Huey3rd Vice Commander
Richard NowakowskiAdjutant
Robert CoveyChaplin
Matthew KaleytaCommander
Lisa NowakowskiFinance Off
Del TheboHistorian
Thomas L WilsonJudge Advocate
Ken KlineService Officer
Ken PungSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$14,412
Program Service Revenue
$0
Investment Income
$283
Other Revenue
$66,374
All Other Contributions
$10,509
Change in Net Assets
$4,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$41,468
Other Expenses$34,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,468--$41,468
Other Expenses$17,886--$17,886
Insurance$6,559--$6,559
Payments to Affiliates$3,503--$3,503
Occupancy$3,056--$3,056
Depreciation Depletion$2,176--$2,176
Fees for Services Accounting$1,380--$1,380
Office Expenses$60--$60
Total Functional Expenses$76,088$0$0$76,088
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$53,223
Gaming Direct Expenses$46,241
Fundraising Gross Income$13,498
Fundraising Direct Expenses$5,000
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

No review was or will be conducted

Governing documents etc available to public Part VI line 19

The documents are not open to public inspection but they areavailable to our members for inspection upon request

Filing and Contact Details

Filer

Filer Name
Carson City Post 380 Inc
EIN
38-2670520
Address
121 N MERCANTILE BOX 618, CARSON CITY, MI 48811-0618

Signing Officer

Name
Lisa Nowakowski
Title
Finance Officer
Phone
9895843455
Signed
2021-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Kaleyta
Formed
1944
Legal Domicile
Mi
Voting Board Members
305
Independent Board Members
0
Employees
5

Preparer

Firm
Vanbeelen Tax Service Inc
Address
216 W ELM STREET, CARSON CITY, MI 48811
Preparer
Peter L Vanbeelen
Phone
9895843223
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IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DOCUMENTS ARE NOT OPEN TO PUBLIC INSPECTION BUT THEY AREAVAILABLE TO OUR MEMBERS FOR INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0159398
IRS990/TotalAssetsEOYAmt0164379
IRS990/TotalAssetsGrp/BOYAmt0159398
IRS990/TotalAssetsGrp/EOYAmt0164379
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014412
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt076088
IRS990/TotalFunctionalExpensesGrp/TotalAmt076088
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0159398
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164379
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt076088
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08498
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081069
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0159398
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164379
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0435 S 3RD ST
IRS990/USAddress/CityNm0CARSON CITY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048811
IRS990/VotingMembersGoverningBodyCnt0305
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA NOWAKOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09895843455
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARSON CITY POST 380 INC
ReturnHeader/Filer/BusinessNameControlTxt0CARS
ReturnHeader/Filer/EIN0382670520
ReturnHeader/Filer/USAddress/AddressLine1Txt0121 N MERCANTILE BOX 618
ReturnHeader/Filer/USAddress/CityNm0CARSON CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0488110618
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383027456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANBEELEN TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0216 W ELM STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARSON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048811
ReturnHeader/PreparerPersonGrp/PhoneNum09895843223
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER L VANBEELEN
ReturnHeader/ReturnTs02021-05-13T15:58:53-04:00
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
2024Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$1.21$1.03$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.00$1.88$1.05$0.95$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.00$1.79$0.83$0.95$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.01$1.90$0.77$0.74$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.81$0.76$0.05
2019Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$1.05$1.04$0.01
2018Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$1.14$1.05$0.09
2017Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$0.93$0.97$0.03
2016Summary only. Only limited summary data is available for this year.$1.53$0.00$1.53$0.95$1.08$0.13
2014Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$0.90$0.85$0.05
2013Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$1.04$1.01$0.04
2012Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$0.92$0.76$0.16
2011Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.91$0.82$0.09