American Legion Post 360 Reading

990EZ • Fiscal year 2015 • EIN 38-3599280

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 13, 2016

Organization Profile N/A

219 N Main StreetReading, MI 49274

(517) 283-2683

Siviq Scores

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

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

0.02x

Higher debt load relative to revenue than 61% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

12%

Higher net margin than 71% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Higher top officer pay than 87% of similar nonprofits.

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

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

27%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

-16%

Faster revenue growth than 22% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets56th percentile

Assets

$98,174

Up $20,981 (+27%) from 2014

Net Assets

$97,644

No earlier filing loaded for comparison.

Liabilities

Down

$530

Down $78,157 (-99%) from 2014

Revenue And Expenses

Liabilities / Revenue61st percentile Net Margin71st percentile

Revenue

Down

$34,963

Down $6,841 (-16%) from 2014

Expenses

Down

$30,685

Down $11,459 (-27%) from 2014

Net Income

$4,278

Up $4,618 (+1358%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

Highlighted filing

2015

Assets$98,174

Liabilities$530

Net Assets$97,644

Open 2015 Filing

Operations Trend

Revenue Growth22nd percentile

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

Highlighted filing

2015

Revenue$34,963

Expenses$30,685

Net Income$4,278

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Apr 13, 2016
Return Version: 2015v2.1
Gross Receipts: $99,161

Mission and Program Overview

Mission

WAR VETERANS SERVICES

Program Services

Description	Grants	Expenses
WAR VETERANS SERVICES CLUB	-	-
WAR VETERANS SERVICES CLUB	-	-

Compensation and Service Providers

Top Officer Pay87th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
LARRY GREGOR	Commander	-	$0	-	-
BOB HANNA	1st Vice COM	-	$0	-	-
FRANK OSMULSKI	2nd Vice COM	-	$0	-	-
JIMMY HERREN	Historian	-	$0	-	-
ALBERT WHEELER	Finance Offi	PT	$0	-	-
DAVID GRUMBACHE	Adjutant	-	$0	-	-
VERA HOLMES	Service Offi	-	$0	-	-
CARL SCHEENKS	Chaplain	-	$0	-	-
FRANK OSMULSKI	Sgt At Arms	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Post 360 Reading
EIN: 38-3599280
Phone: 5172832683
Address: 219 N MAIN STREET, READING, MI 49274

Signing Officer

Name: Albert Wheeler
Title: Finance Officer
Phone: 5172832683
Signed: 2016-04-13
Discuss with paid preparer: Yes

Preparer

Firm: Ad Sprow Tax & Accounting Service
Address: 3671 BANKERS RD, HILLSDALE, MI 49242-9645
Preparer: Brenda J Sprow
Phone: 5174373677

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“SCRAP METAL 15 TOTAL 15”

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 717 safety deposit box rent 34 insurance-west bend mutual 3,977 bond expense 10 sales tax 492 employee/volunteer party 118 licenses 403 uncatagorized expenses 478 charitable donations 625 entertainment 1,200 non-investment depreciation 523 total 8,577”

Form 990-ez, Part I, Line 20

“PENALTIES -29”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 500 500 equipment & furniture 958 1,797 less accumulated depreciation 386 880 total 1,072 1,417”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 530”

Form 990-ez, Part III, Line 31

“War veterans services club”

Form 990-ez, Part V, Line 35B

“All income received was related to the allowed tax exempt purpose”

Raw XML Appendix180 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BenefitsPaidToOrForMembersAmt	0	3360
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	READING AMERICAN LEGION POST
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5172832683
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	219 N MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	READING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	49274
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	18323
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	22757
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	7245
IRS990EZ/CostOfGoodsSoldAmt	0	21920
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	4278
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	970
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	93395
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	98174
IRS990EZ/FundraisingGrossIncomeAmt	0	10775
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	2000
IRS990EZ/GamingGrossIncomeAmt	0	51071
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	3019
IRS990EZ/GrossReceiptsAmt	0	99161
IRS990EZ/GrossSalesOfInventoryAmt	0	24939
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	74000
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	74000
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	93395
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	97644
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	93395
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	97644
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	11855
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	4.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	6.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	6	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	7	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	8	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	8	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	LARRY GREGOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	BOB HANNA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	FRANK OSMULSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	JIMMY HERREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	ALBERT WHEELER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	DAVID GRUMBACHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	6	VERA HOLMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	7	CARL SCHEENKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	8	FRANK OSMULSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	1ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	2ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	6	SERVICE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	7	CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	8	SGT AT ARMS
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	1072
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	1417
IRS990EZ/OtherChangesInNetAssetsAmt	0	-29
IRS990EZ/OtherExpensesTotalAmt	0	8577
IRS990EZ/OtherRevenueTotalAmt	0	15
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	WAR VETERANS SERVICES
IRS990EZ/PrintingPublicationsPostageAmt	0	295
IRS990EZ/ProgramServiceRevenueAmt	0	3116
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	WAR VETERANS SERVICES CLUB
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	WAR VETERANS SERVICES CLUB
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	5628
IRS990EZ/SaleOfAssetsGrossAmt	0	2000
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	42278
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	19568
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	530
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	30685
IRS990EZ/TotalRevenueAmt	0	34963
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleG/AllStatesCd	0	All States
IRS990ScheduleG/CharitableDistributionRqrInd	0	false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd	0	false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt	0	28283
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt	0	3552
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt	0	31835
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt	0	33974
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt	0	46979
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt	0	4092
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt	0	51071
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt	0	17097
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt	0	1335
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt	0	1335
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt	0	804
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt	0	804
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd	0	false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd	0	true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct	0	1.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd	0	false
IRS990ScheduleG/GamingOtherFacilityPct	0	1.00000
IRS990ScheduleG/GamingWithNonmembersInd	0	true
IRS990ScheduleG/LicensedInd	0	true
IRS990ScheduleG/LicenseSuspendedEtcInd	0	false
IRS990ScheduleG/MemberOfOtherEntityInd	0	false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt	0	POST 360 READING
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine2Txt	0	AMERICAN LEGION POST 360
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt	0	219 N MAIN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm	0	READING
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd	0	MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd	0	49274
IRS990ScheduleG/StatesWhereGamingConductedCd	0	MI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	SCRAP METAL 15 TOTAL 15
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	EXPENSES ADVERTISING AND PROMOTION 717 SAFETY DEPOSIT BOX RENT 34 INSURANCE-WEST BEND MUTUAL 3,977 BOND EXPENSE 10 SALES TAX 492 EMPLOYEE/VOLUNTEER PARTY 118 LICENSES 403 UNCATAGORIZED EXPENSES 478 CHARITABLE DONATIONS 625 ENTERTAINMENT 1,200 NON-INVESTMENT DEPRECIATION 523 TOTAL 8,577
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	PENALTIES -29
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	INVENTORIES FOR SALE OR USE 500 500 EQUIPMENT & FURNITURE 958 1,797 LESS ACCUMULATED DEPRECIATION 386 880 TOTAL 1,072 1,417
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 530
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	WAR VETERANS SERVICES CLUB
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	ALL INCOME RECEIVED WAS RELATED TO THE ALLOWED TAX EXEMPT PURPOSE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990-EZ, PART III, LINE 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	FORM 990-EZ, PART V, LINE 35B
ReturnHeader/BuildTS	0	2016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ALBERT WHEELER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5172832683
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-04-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	POST 360 READING
ReturnHeader/Filer/BusinessNameControlTxt	0	POST
ReturnHeader/Filer/EIN	0	383599280
ReturnHeader/Filer/PhoneNum	0	5172832683
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	219 N MAIN STREET
ReturnHeader/Filer/USAddress/CityNm	0	READING
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MI
ReturnHeader/Filer/USAddress/ZIPCd	0	49274
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	383377914
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	AD SPROW TAX & ACCOUNTING SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	3671 BANKERS RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	HILLSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	492429645
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5174373677
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2016-07-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	BRENDA J SPROW
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2016-07-19T12:45:16-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $98,174
Liabilities: $530
Net assets: $97,644
Revenue: $34,963
Expenses: $30,685
Net income: $4,278

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.19		$1.19	$0.89	$0.79	$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.09	$0.00	$1.09	$0.70	$0.60	$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.32	$0.00	$1.32	$0.66	$0.68	$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.33	$0.00	$1.33	$0.81	$0.61	$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.14	$0.00	$1.14	$0.44	$0.31	$0.12
2019Detailed filing. Detailed filing data is available for this year.	$1.01	$0.00	$1.01	$0.59	$0.46	$0.12
2018Summary only. Only limited summary data is available for this year.	$0.89	$0.00		$0.38	$0.30	$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.81	$0.00	$0.81	$0.31	$0.27	$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.93	$0.00	$0.93	$0.26	$0.31	$0.05
2015Detailed filing. Detailed filing data is available for this year.	$0.98	$0.01	$0.98	$0.35	$0.31	$0.04
2014Summary only. Only limited summary data is available for this year.	$0.77	$0.79		$0.42	$0.42	$0.00