Civic Intelligence

American Legion

990EZ • Fiscal year 2014 • EIN 38-6058893

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 15, 2015

Organization ProfileN/A
401 North Park NEGrand Rapids, MI 49525-2583

(616) 361-7685

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

48th percentile

0.00x

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

46th percentile

-1.1%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

36th percentile

-3.6%

Faster asset growth than 36% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-22%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$236,508

Down $8,835 (-3.6%) from 2013

Net Assets

Down

$236,508

Down $8,835 (-3.6%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin46th percentile

Revenue

Down

$30,204

Down $8,273 (-22%) from 2013

Expenses

Up

$30,548

Up $1,733 (+6.0%) from 2013

Net Income

Down

-$344

Down $10,006 (-104%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$300K$200K$100K$0Assets 2011: $236,377Liabilities 2011: $446Net Assets 2011: $235,9312011Assets 2012: $238,880Net Assets 2012: $238,8802012Assets 2013: $245,343Liabilities 2013: $0Net Assets 2013: $245,3432013Assets 2014: $236,508Liabilities 2014: $0Net Assets 2014: $236,5082014Assets 2015: $209,881Liabilities 2015: $0Net Assets 2015: $209,8812015Assets 2016: $200,979Liabilities 2016: $0Net Assets 2016: $200,9792016Assets 2017: $212,546Liabilities 2017: $0Net Assets 2017: $212,5462017

Highlighted filing

2014

Assets$236,508
Liabilities$0
Net Assets$236,508
Open 2014 Filing

Operations Trend

Revenue Growth18th percentile

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

$40K$20K$0-$20KRevenue 2011: $14,546Expenses 2011: $33,137Net Income 2011: -$18,5912011Revenue 2012: $28,188Expenses 2012: $33,178Net Income 2012: -$4,9902012Revenue 2013: $38,477Expenses 2013: $28,815Net Income 2013: $9,6622013Revenue 2014: $30,204Expenses 2014: $30,548Net Income 2014: -$3442014Revenue 2015: $37,342Expenses 2015: $29,289Net Income 2015: $8,0532015Revenue 2016: $20,002Expenses 2016: $28,849Net Income 2016: -$8,8472016Revenue 2017: $30,452Expenses 2017: $30,314Net Income 2017: $1382017

Highlighted filing

2014

Revenue$30,204
Expenses$30,548
Net Income-$344
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 15, 2015
Return Version
2014v5.0
Gross Receipts
$33,236
Mission and Program Overview

Mission

Assistance to veterans, their widows and their orphans

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION SERVES THE NEEDS OF VETERANS, THEIR WIDOWS, ORPHANS, AND OTHERS IN THE COMMUNITY WITH PATRIOTIC INTERESTS, CONTRIBUTING TO SOCIAL WELFARE THROUGH RECOGNITION OF VETERANS AND OTHERS IN THE COMMUNITY, SCHOLARSHIPS, SOCIAL GATHERINGS, AND SUPPORT OF THOSE IN THE VETERAN'S HOME.--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ERIC NELSONAdjutantPT$0--
ROBERT CRANSCommanderPT$0--
DAVID WHEELER1st Vice COMPT$0--
KIM LANG2nd Vice COMPT$0--
JUDITH E WILLIAMSFinance OffrPT$0--
PETER SATTERTHWAITEChaplainPT$0--
PABLO MARTINEZService OffrPT$0--
JANICE ROYJudge AdvocaPT$0--
SANDRA GAISHistorian-$0--
GERALD BROTTMaster-At-Ar-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 258
EIN
38-6058893
Phone
6163617685
Address
401 NORTH PARK NE, GRAND RAPIDS, MI 49525-2583

Signing Officer

Name
Judith Williams
Title
Treasurer
Phone
6163617685
Signed
2015-08-15
Discuss with paid preparer
Yes

Preparer

Firm
Linda C Beenen CPA Pllc
Address
4095 EMBASSY DR SE STE A, GRAND RAPIDS, MI 49546-2457
Preparer
Linda C Beenen
Phone
6163180000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Lrr energy lp ordinary inc 441 total 441”

Form 990-ez, Part I, Line 10

“National american legion dues to national al 8,732”

Form 990-ez, Part I, Line 16

“Expenses office expenses 746 bond insurance 10 lrr energy 602 newsletter 1,940 meeting refreshments 1,034 safety deposit box 95 dues 175 banquets 1,647 community projects 438 veteran fruit distribut'n 1,452 michigan corporate update 20 donations to charities 250 boys' state govt conferen 1,625 convention and conference 2,840 gifts 450 historian expense 203 other veteran assistance 604 champlains expense 108 other program expense 802 total 15,041”

Form 990-ez, Part I, Line 20

“Change in unrealized loss in investments -8,491”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 475 450 cemetery lots 4 4 total 479 454”

Form 990-ez, Part III, Line 28

“The organization serves the needs of veterans, their widows, orphans, and others in the community with patriotic interests, contributing to social welfare through recognition of veterans and others in the community, scholarships, social gatherings, and support of those in the veteran's home.”

Raw XML Appendix147 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JUDITH WILLIAMS
IRS990EZ/BooksInCareOfDetail/PhoneNum06163617685
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 NORTH PARK NE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRAND RAPIDS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0495252583
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0244864
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0236054
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06784
IRS990EZ/CostOfGoodsSoldAmt0422
IRS990EZ/CostOrOtherBasisExpenseSaleAmt026
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-344
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0875
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0245343
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0236508
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0873
IRS990EZ/GamingGrossIncomeAmt0423
IRS990EZ/GrantsAndSimilarAmountsPaidAmt08732
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-266
IRS990EZ/GrossReceiptsAmt033236
IRS990EZ/GrossSalesOfInventoryAmt0156
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt024243
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0245343
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0236508
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0245343
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0236508
IRS990EZ/OccupancyRentUtltsAndMaintAmt05100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERIC NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT CRANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID WHEELER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KIM LANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JUDITH E WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PETER SATTERTHWAITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6PABLO MARTINEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JANICE ROY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8SANDRA GAIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9GERALD BROTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21ST VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32ND VICE COM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FINANCE OFFR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SERVICE OFFR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7JUDGE ADVOCA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9MASTER-AT-AR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0479
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0454
IRS990EZ/OtherChangesInNetAssetsAmt0-8491
IRS990EZ/OtherExpensesTotalAmt015041
IRS990EZ/OtherRevenueTotalAmt0441
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ASSISTANCE TO VETERANS, THEIR WIDOWS AND THEIR ORPHANS
IRS990EZ/ProgramServiceRevenueAmt0290
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION SERVES THE NEEDS OF VETERANS, THEIR WIDOWS, ORPHANS, AND OTHERS IN THE COMMUNITY WITH PATRIOTIC INTERESTS, CONTRIBUTING TO SOCIAL WELFARE THROUGH RECOGNITION OF VETERANS AND OTHERS IN THE COMMUNITY, SCHOLARSHIPS, SOCIAL GATHERINGS, AND SUPPORT OF THOSE IN THE VETERAN'S HOME.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0800
IRS990EZ/SaleOfAssetsGrossAmt0899
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt02584
IRS990EZ/SpecialEventsNetIncomeLossAmt0-2161
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030548
IRS990EZ/TotalRevenueAmt030204
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LRR ENERGY LP ORDINARY INC 441 TOTAL 441
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NATIONAL AMERICAN LEGION DUES TO NATIONAL AL 8,732
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES OFFICE EXPENSES 746 BOND INSURANCE 10 LRR ENERGY 602 NEWSLETTER 1,940 MEETING REFRESHMENTS 1,034 SAFETY DEPOSIT BOX 95 DUES 175 BANQUETS 1,647 COMMUNITY PROJECTS 438 VETERAN FRUIT DISTRIBUT'N 1,452 MICHIGAN CORPORATE UPDATE 20 DONATIONS TO CHARITIES 250 BOYS' STATE GOVT CONFEREN 1,625 CONVENTION AND CONFERENCE 2,840 GIFTS 450 HISTORIAN EXPENSE 203 OTHER VETERAN ASSISTANCE 604 CHAMPLAINS EXPENSE 108 OTHER PROGRAM EXPENSE 802 TOTAL 15,041
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN UNREALIZED LOSS IN INVESTMENTS -8,491
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INVENTORIES FOR SALE OR USE 475 450 CEMETERY LOTS 4 4 TOTAL 479 454
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION SERVES THE NEEDS OF VETERANS, THEIR WIDOWS, ORPHANS, AND OTHERS IN THE COMMUNITY WITH PATRIOTIC INTERESTS, CONTRIBUTING TO SOCIAL WELFARE THROUGH RECOGNITION OF VETERANS AND OTHERS IN THE COMMUNITY, SCHOLARSHIPS, SOCIAL GATHERINGS, AND SUPPORT OF THOSE IN THE VETERAN'S HOME.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDITH WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06163617685
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 258
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FURNITURE CITY
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386058893
ReturnHeader/Filer/PhoneNum06163617685
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 NORTH PARK NE
ReturnHeader/Filer/USAddress/CityNm0GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0495252583
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454138492
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LINDA C BEENEN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04095 EMBASSY DR SE STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495462457
ReturnHeader/PreparerPersonGrp/PhoneNum06163180000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA C BEENEN
ReturnHeader/ReturnTs02015-08-17T14:16:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$236,508
Liabilities
$0
Net assets
$236,508
Revenue
$30,204
Expenses
$30,548
Net income
-$344
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.30$0.30$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.20$0.29$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.37$0.29$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.30$0.31$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.38$0.29$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$2.39$0.28$0.33$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.00$2.36$0.15$0.33$0.19
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)19 • <$500k nonprofits