Civic Intelligence

Amvets Post 23

990 • Fiscal year 2017 • EIN 38-6067247

Jul 01, 2016 to Jun 30, 2017 • Filed on May 02, 2018

98 - 52nd Street SEGrand Rapids, MI 49548

(616) 531-5438

Siviq Scores

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

Liabilities / Assets

94th percentile

0.46x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

96th percentile

1.01x

Higher debt load relative to revenue than 96% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

3.0%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

-7.1%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$304,794

Up $8,981 (+3.0%) from 2016

Net Assets

Up

$165,648

Up $17,915 (+12%) from 2016

Liabilities

Down

$139,146

Down $8,934 (-6.0%) from 2016

Revenue

Down

$137,829

Down $10,535 (-7.1%) from 2016

Expenses

Up

$119,915

Up $11,890 (+11%) from 2016

Net Income

Down

$17,914

Down $22,425 (-56%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $353,430Liabilities 2011: $230,223Net Assets 2011: $123,2072011Assets 2012: $321,161Liabilities 2012: $204,995Net Assets 2012: $116,1662012Assets 2013: $298,586Liabilities 2013: $181,561Net Assets 2013: $117,0252013Assets 2014: $267,090Liabilities 2014: $167,153Net Assets 2014: $99,9372014Assets 2015: $265,991Liabilities 2015: $158,597Net Assets 2015: $107,3942015Assets 2016: $295,813Liabilities 2016: $148,080Net Assets 2016: $147,7332016Assets 2017: $304,794Liabilities 2017: $139,146Net Assets 2017: $165,6482017Assets 2018: $274,135Liabilities 2018: $131,427Net Assets 2018: $142,7082018Assets 2019: $249,015Liabilities 2019: $118,241Net Assets 2019: $130,7742019Assets 2020: $250,189Liabilities 2020: $110,506Net Assets 2020: $139,6832020Assets 2021: $240,313Liabilities 2021: $109,044Net Assets 2021: $131,2692021Assets 2022: $228,149Liabilities 2022: $100,524Net Assets 2022: $127,6252022Assets 2025: $215,499Liabilities 2025: $54,130Net Assets 2025: $161,3692025

Highlighted filing

2017

Assets$304,794
Liabilities$139,146
Net Assets$165,648

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $134,4212011Expenses 2012: $143,8082012Revenue 2013: $128,420Expenses 2013: $127,561Net Income 2013: $8592013Revenue 2014: $112,151Expenses 2014: $129,239Net Income 2014: -$17,0882014Revenue 2015: $151,049Expenses 2015: $143,592Net Income 2015: $7,4572015Revenue 2016: $148,364Expenses 2016: $108,025Net Income 2016: $40,3392016Revenue 2017: $137,829Expenses 2017: $119,915Net Income 2017: $17,9142017Revenue 2018: $103,834Expenses 2018: $126,775Net Income 2018: -$22,9412018Revenue 2019: $120,813Expenses 2019: $132,744Net Income 2019: -$11,9312019Revenue 2020: $123,708Expenses 2020: $114,799Net Income 2020: $8,9092020Revenue 2021: $70,210Expenses 2021: $78,624Net Income 2021: -$8,4142021Revenue 2022: $173,566Expenses 2022: $177,210Net Income 2022: -$3,6442022Revenue 2025: $196,610Expenses 2025: $187,125Net Income 2025: $9,4852025

Highlighted filing

2017

Revenue$137,829
Expenses$119,915
Net Income$17,914
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 2, 2018
Return Version
2016v3.0
Gross Receipts
$349,092
Mission and Program Overview

Mission

A veterans organization providing clubroom facilities limited to members and their guests.

A veterans organization providing clubroom facilites limited to members and their guests, providing social and recreational activities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$230,490$221,598▼ $8,892
Cash and Non-Interest-Bearing Accounts$46,791$55,650▲ $8,859
Savings and Temporary Cash Investments$6,099$15,100▲ $9,001
Inventories for Sale or Use$7,500$7,500→ $0
Accounts Receivable$3,133$3,146▲ $13
Total Assets$295,813$304,794▲ $8,981
Other Assets Total$1,800$1,800→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$146,287$136,889▼ $9,398
Other Liabilities$1,793$2,257▲ $464
Total Liabilities$148,080$139,146▼ $8,934
Net Assets / Fund Balance
Unrestricted Net Assets$147,733$165,648▲ $17,915
Total Net Assets Fund Balance$147,733$165,648▲ $17,915
Total Liabilities and Net Assets / Fund Balance$295,813$304,794▲ $8,981

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$186,738$89,039$275,777
Equipment$4,473$51,268$55,741
Land$30,387-$30,387
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barry AbshireSecond Vice President
Bob TeunisTrustee
George WattersonTrustee
Harold MastTrustee
Jessica SimonsTrustee
Darlene HunterAdjutant
Jeff NormanCommander
Scott MckellarFinance Officer
John HoecherlJudge Advocate
Jeffrey DoehringProvost Marshal
Revenue and Support

Revenue Composition

Contributions and Grants
$707
Program Service Revenue
$1,736
Investment Income
$0
Other Revenue
$135,386
All Other Contributions
$707
Change in Net Assets
$17,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$34,891
Depreciation Depletion---$8,892
Interest---$7,763
Insurance---$5,261
All Other Expenses---$3,935
Office Expenses---$2,790
Other Expenses---$1,905
Fees for Services Accounting---$1,469
Total Functional Expenses$0$0$0$119,915
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$126,806
Gaming Direct Expenses$59,490
Fundraising Direct Expenses$9,818
Fundraising Gross Income$7,743
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners/breakfasts$7,743$7,743-$7,743
Total Events$7,743$7,743$9,818$-2,075
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,257
Keno Fund$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section A, Line 6

The veterans organization has members that pay dues.

Form 990, Part VI, Section A, Line 7A

The organization's members elect board members and officers.

Form 990, Part VI, Section A, Line 8B

There are no special committees.

Form 990, Part VI, Section B, Line 11B

The organization has delegated the review of form 990 before filing with the irs to the finance officer and commander.

Form 990, Part VI, Section C, Line 19

The organization is a veterans organization, which provides a clubroom facility which is limited to members and their guests, to provide social and recreational activities for its members.

Filing and Contact Details

Filer

Filer Name
Amvets Post 23
EIN
38-6067247
Phone
6165315438
Address
98 - 52ND STREET SE, GRAND RAPIDS, MI 49548

Signing Officer

Name
Jeff Norman
Title
Commander
Phone
6165315438
Signed
2018-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Norman
Formed
1950
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
50

Preparer

Firm
Monroe Sweeris & Tromp Plc
Address
6617 CROSSING DRIVE STE 100, GRAND RAPIDS, MI 49508
Preparer
Scott K Ritsema CPA
Phone
6165545800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

Taxpayer reports using a modified cash method

Raw XML Appendix398 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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IRS990/AllOtherContributionsAmt0707
IRS990/AllOtherExpensesGrp/TotalAmt03935
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IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7JUDGE ADVOCATE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09818
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNERS/BREAKFASTS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt09818
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt09818
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07743
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2075
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt059490
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0126806
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0126806
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt067316
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt059490
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt059490
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DARLENE HUNTER
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGER REVIEWS GAMING INCOME AND EXPENSES
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0SCOTT MCKELLAR
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt098 52ND STREET SE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GRAND RAPIDS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049548
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VETERANS ORGANIZATION HAS MEMBERS THAT PAY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ELECT BOARD MEMBERS AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO SPECIAL COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS DELEGATED THE REVIEW OF FORM 990 BEFORE FILING WITH THE IRS TO THE FINANCE OFFICER AND COMMANDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS A VETERANS ORGANIZATION, WHICH PROVIDES A CLUBROOM FACILITY WHICH IS LIMITED TO MEMBERS AND THEIR GUESTS, TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TAXPAYER REPORTS USING A MODIFIED CASH METHOD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0295813
IRS990/TotalAssetsEOYAmt0304794
IRS990/TotalAssetsGrp/BOYAmt0295813
IRS990/TotalAssetsGrp/EOYAmt0304794
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0707
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0119915
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0148080
IRS990/TotalLiabilitiesEOYAmt0139146
IRS990/TotalLiabilitiesGrp/BOYAmt0148080
IRS990/TotalLiabilitiesGrp/EOYAmt0139146
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0147733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0165648
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01736
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-2075
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0139197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0137829
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0295813
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0304794
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0147733
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0165648
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt098 - 52ND STREET SE
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049548
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF NORMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06165315438
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMVETS POST 23
ReturnHeader/Filer/BusinessNameControlTxt0AMVE
ReturnHeader/Filer/EIN0386067247
ReturnHeader/Filer/PhoneNum06165315438
ReturnHeader/Filer/USAddress/AddressLine1Txt098 - 52ND STREET SE
ReturnHeader/Filer/USAddress/CityNm0GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049548
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0489EDFE37EFD0EE56244912C69D00343839263E5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId095C0AAF3318D5439A30841E4048270B70A1E23B4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.15.250.113
ReturnHeader/FilingSecurityInformation/IPDt02018-05-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:48:34
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382621598
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MONROE SWEERIS & TROMP PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06617 CROSSING DRIVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049508
ReturnHeader/PreparerPersonGrp/PhoneNum06165545800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT K RITSEMA CPA
ReturnHeader/ReturnTs02018-05-14T14:32:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.54$1.61$1.97$1.87$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$1.01$1.28$1.74$1.77$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$1.09$1.31$0.70$0.79$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$1.11$1.40$1.24$1.15$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$1.18$1.31$1.21$1.33$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$1.31$1.43$1.04$1.27$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.05$1.39$1.66$1.38$1.20$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$1.48$1.48$1.48$1.08$0.40
2015Detailed filing. Detailed filing data is available for this year.$2.66$1.59$1.07$1.51$1.44$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$1.67$1.00$1.12$1.29$0.17
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.99$1.82$1.17$1.28$1.28$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$2.05$1.16$1.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$2.30$1.23$1.34
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)19 • <$500k nonprofits