Civic Intelligence

American Legion Post 50 Uren-Cooper

EIN 38-2695874 • 501(c)19 • Iron Mountain, MI

Profile

Providing services for the well being of Military service veterans, their families and the surrounding community.

916 River AveIron Mountain, MI 49801-3459

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.16x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.15x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

38th percentile

-3.8%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

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

Asset Growth

78th percentile

13%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

31st percentile

-14%

Faster revenue growth than 31% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$58,571

Up $6,784 (+13%) from 2023

Liabilities

Up

$9,245

Up $9,079 (+5469%) from 2023

Net Assets

Down

$49,326

Down $2,295 (-4.4%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin38th percentile

Revenue

Down

$60,287

Down $9,903 (-14%) from 2023

Expenses

Up

$62,582

Up $127 (+0.2%) from 2023

Net Income

Down

-$2,295

Down $10,030 (-130%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2018: $42,455Liabilities 2018: $27,126Net Assets 2018: $15,3292018Assets 2019: $35,071Liabilities 2019: $19,964Net Assets 2019: $15,1072019Assets 2020: $22,853Liabilities 2020: $15,313Net Assets 2020: $7,5402020Assets 2021: $34,107Liabilities 2021: $814Net Assets 2021: $33,2932021Assets 2022: $44,146Liabilities 2022: $260Net Assets 2022: $43,8862022Assets 2023: $51,787Liabilities 2023: $166Net Assets 2023: $51,6212023Assets 2024: $58,571Liabilities 2024: $9,245Net Assets 2024: $49,3262024

Highlighted filing

2024

Assets$58,571
Liabilities$9,245
Net Assets$49,326
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2018: $90,392Expenses 2018: $79,782Net Income 2018: $10,6102018Revenue 2019: $71,649Expenses 2019: $72,924Net Income 2019: -$1,2752019Revenue 2020: $40,440Expenses 2020: $48,007Net Income 2020: -$7,5672020Revenue 2021: $73,994Expenses 2021: $48,241Net Income 2021: $25,7532021Revenue 2022: $68,686Expenses 2022: $58,093Net Income 2022: $10,5932022Revenue 2023: $70,190Expenses 2023: $62,455Net Income 2023: $7,7352023Revenue 2024: $60,287Expenses 2024: $62,582Net Income 2024: -$2,2952024

Highlighted filing

2024

Revenue$60,287
Expenses$62,582
Net Income-$2,295
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,571
Liabilities
$9,245
Net assets
$49,326
Revenue
$60,287
Expenses
$62,582
Net income
-$2,295
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$58.6$9.25$49.3$60.3$62.6$2.30
2023Detailed filing. Detailed filing data is available for this year.$51.8$0.17$51.6$70.2$62.5$7.74
2022Detailed filing. Detailed filing data is available for this year.$44.1$0.26$43.9$68.7$58.1$10.6
2021Detailed filing. Detailed filing data is available for this year.$34.1$0.81$33.3$74.0$48.2$25.8
2020Detailed filing. Detailed filing data is available for this year.$22.9$15.3$7.54$40.4$48.0$7.57
2019Detailed filing. Detailed filing data is available for this year.$35.1$20.0$15.1$71.6$72.9$1.28
2018Detailed filing. Detailed filing data is available for this year.$42.5$27.1$15.3$90.4$79.8$10.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$135,303
Mission and Program Overview

Mission

Providing services for the well being of Military service veterans, their families and the surrounding community.

See Schedule O

Program Services

DescriptionGrantsExpenses
Provides Care and Other Services to Military Veterans-$0
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES RICHARDSCommanderFT$0--
ROBERT MASSCOTTIEEAdjutantFT$0--
THOMAS HAGBERGFinance OfficerFT$0--
SUZANNE SCHOLKESr Vice CommanderFT$0--
ANTHONY CADUTOJr Vice CommanderFT$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 50 Uren-Cooper
EIN
38-2695874
In Care Of
% JAMES RICHARDS
Phone
9067745797
Address
916 River Ave, Iron Mountain, MI 49801-3459

Signing Officer

Name
James Richards
Title
Commander
Phone
9067745797
Signed
2025-11-15
Discuss with paid preparer
No

Preparer

Firm
Kutch Consulting
Address
4708 Mary Drew Dr, Racine, WI 53402
Preparer
Richard Kutch CPA
Phone
2623082427
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountHALL RENTAL 1,630”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 308Advertising & Promotions 3,171American Legion Dues 7,471S.A.L. Dues 917Cable Services 2,772Office Expense 1,199Uniforms 130Sales Tax Expense 6,436Insurance 492Charitable Contributions 1,365Licenses and Permits 1,719Boys State Support 400Dues & Subscriptions 1,382Supplies & Materials 279Inspections 1,439S.A.L. Scholarships 687”

Description of other assets Part II line 24

“Category Beginning of Year End of YearInventory 1,034 0”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearLine of Credit-FNB 0 9,000Hall Security Deposit 50 50Payroll Liabilities 116 195”

Part III response or note to any other line in Part III

“Providing services for the well being of the Military service veterans, their families and the surrounding community.”

Raw XML Appendix156 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum09067745797
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Iron Mountain
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0498013459
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IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt046441
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2295
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0325
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/LandAndBuildingsGrp/EOYAmt012130
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt09926
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt051621
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt051621
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IRS990EZ/OccupancyRentUtltsAndMaintAmt023195
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt135.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt235.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt335.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES RICHARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT MASSCOTTIEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2THOMAS HAGBERG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SUZANNE SCHOLKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANTHONY CADUTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SR VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4JR VICE COMMANDER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01034
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt030167
IRS990EZ/OtherRevenueTotalAmt01630
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/PrintingPublicationsPostageAmt0632
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provides Care and Other Services to Military Veterans
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08263
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt039620
IRS990EZ/SpecialEventsNetIncomeLossAmt026051
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0166
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09245
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt062582
IRS990EZ/TotalRevenueAmt060287
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt020436
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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt026051
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0109
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IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt015058
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/IndividualWithBooksNm0JAMES RICHARDS
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0916 River Ave
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Iron Mountain
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0498013459
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountHALL RENTAL 1,630
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 308Advertising & Promotions 3,171American Legion Dues 7,471S.A.L. Dues 917Cable Services 2,772Office Expense 1,199Uniforms 130Sales Tax Expense 6,436Insurance 492Charitable Contributions 1,365Licenses and Permits 1,719Boys State Support 400Dues & Subscriptions 1,382Supplies & Materials 279Inspections 1,439S.A.L. Scholarships 687
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearInventory 1,034 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearLine of Credit-FNB 0 9,000Hall Security Deposit 50 50Payroll Liabilities 116 195
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Providing services for the well being of the Military service veterans, their families and the surrounding community.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III response or note to any other line in Part III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES RICHARDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
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ReturnHeader/Filer/InCareOfNm0% JAMES RICHARDS
ReturnHeader/Filer/PhoneNum09067745797
ReturnHeader/Filer/USAddress/AddressLine1Txt0916 River Ave
ReturnHeader/Filer/USAddress/CityNm0Iron Mountain
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T21:35:04-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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