American Legion

990EZ • Fiscal year 2019 • EIN 38-3599280

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 09, 2020

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.

0.00x

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

0.00x

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

21%

Higher net margin than 81% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Higher top officer pay than 90% of similar nonprofits.

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

14%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

56%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets51st percentile

Assets

$101,094

Up $12,237 (+14%) from 2018

Net Assets

$101,094

No earlier filing loaded for comparison.

Liabilities

Flat

Flat from 2018

Revenue And Expenses

Liabilities / Revenue51st percentile Net Margin81st percentile

Revenue

$58,744

Up $21,179 (+56%) from 2018

Expenses

$46,498

Up $16,327 (+54%) from 2018

Net Income

$12,246

Up $4,852 (+66%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

Highlighted filing

2019

Assets$101,094

Liabilities$0

Net Assets$101,094

Open 2019 Filing

Operations Trend

Revenue Growth90th percentile

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

Highlighted filing

2019

Revenue$58,744

Expenses$46,498

Net Income$12,246

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2019 to Dec 31, 2019
Signed: Apr 9, 2020
Return Version: 2019v5.0
Gross Receipts: $67,228

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 Pay90th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
ROBERT HANNA	Commander	-	$0	-	-
LARRY RICHARDS	1st Vice COM	-	$0	-	-
FRANK OSMULSKI	2nd Vice COM	-	$0	-	-
ALBERT WHEELER	Finance Offi	-	$0	-	-
JOHN LOWE	Adjutant	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: American Legion 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: 2020-04-09
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 16

“Tip up advertising 219 beer/wine/liquor/misc repairs and maintenance 27 sales tax expense 556 liquor license 339 cost of goods sold 7,262 meals & concessions cost of goods sold 10,644 expenses advertising 382 office 306 bond expense 10 insurance 4,354 funeral memorials 69 licenses-food handlers 241 post office box rent 30 safety deposit box rent 40 volunteer party 122 donations 890 non-investment depreciation 213 total 25,704”

Form 990-ez, Part I, Line 20

“Penalties & fines -8 book / tax depreciation difference -1”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 500 500 equipment & furniture 3,014 3,014 less accumulated depreciation 2,561 2,774 total 953 740”

Form 990-ez, Part III, Line 31

“War veterans services club”

Raw XML Appendix125 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	3246
IRS990EZ/BooksInCareOfDetail/PersonNm	0	ALBERT WHEELER
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5172832683
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	228 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	13904
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	26354
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	12246
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	1200
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	88857
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	101094
IRS990EZ/FundraisingGrossIncomeAmt	0	10625
IRS990EZ/GamingGrossIncomeAmt	0	9975
IRS990EZ/GrossReceiptsAmt	0	67228
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	74000
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	74000
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	5947
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	88857
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	101094
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	88857
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	101094
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	15582
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	000.00
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/PersonNm	0	ROBERT HANNA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	LARRY RICHARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	FRANK OSMULSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	ALBERT WHEELER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	JOHN LOWE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	1ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	2ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	ADJUTANT
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	953
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	740
IRS990EZ/OtherChangesInNetAssetsAmt	0	-9
IRS990EZ/OtherExpensesTotalAmt	0	25704
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	WAR VETERANS SERVICES
IRS990EZ/PrintingPublicationsPostageAmt	0	766
IRS990EZ/ProgramServiceRevenueAmt	0	40681
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/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	8484
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	12116
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	46498
IRS990EZ/TotalRevenueAmt	0	58744
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	TIP UP ADVERTISING 219 BEER/WINE/LIQUOR/MISC REPAIRS AND MAINTENANCE 27 SALES TAX EXPENSE 556 LIQUOR LICENSE 339 COST OF GOODS SOLD 7,262 MEALS & CONCESSIONS COST OF GOODS SOLD 10,644 EXPENSES ADVERTISING 382 OFFICE 306 BOND EXPENSE 10 INSURANCE 4,354 FUNERAL MEMORIALS 69 LICENSES-FOOD HANDLERS 241 POST OFFICE BOX RENT 30 SAFETY DEPOSIT BOX RENT 40 VOLUNTEER PARTY 122 DONATIONS 890 NON-INVESTMENT DEPRECIATION 213 TOTAL 25,704
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	PENALTIES & FINES -8 BOOK / TAX DEPRECIATION DIFFERENCE -1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	INVENTORIES FOR SALE OR USE 500 500 EQUIPMENT & FURNITURE 3,014 3,014 LESS ACCUMULATED DEPRECIATION 2,561 2,774 TOTAL 953 740
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	WAR VETERANS SERVICES CLUB
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2020-09-23 17:36:50Z
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	2020-04-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	AMERICAN LEGION POST 360 READING
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
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/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	91D7D89AB395BB301AE8EBEAF85159CFC724B6C7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	91D7D89AB395BB301AE8EBEAF85159CFC724B6C7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	107.5.108.10
ReturnHeader/FilingSecurityInformation/IPDt	0	2020-04-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	CD
ReturnHeader/FilingSecurityInformation/IPTm	0	12:11:42
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	2020-04-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	BRENDA J SPROW
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2020-04-13T12:11:42-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2019-01-01
ReturnHeader/TaxPeriodEndDt	0	2019-12-31
ReturnHeader/TaxYr	0	2019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $101,094
Liabilities: $0
Net assets: $101,094
Revenue: $58,744
Expenses: $46,498
Net income: $12,246

	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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$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