Civic Intelligence

American Legion

990EZ • Fiscal year 2023 • EIN 38-6087719

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 29, 2024

Organization Profile
PO Box 152Hastings, MI 49058

(269) 953-6998

Siviq Scores

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

Liabilities / Assets

86th percentile

0.12x

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

0.73x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

36th percentile

-3.0%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-7.8%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$344,062

Down $10,548 (-3.0%) from 2022

Net Assets

$301,786

No earlier filing loaded for comparison.

Liabilities

Down

$42,276

Down $20,738 (-33%) from 2022

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin72nd percentile

Revenue

Down

$57,772

Down $4,854 (-7.8%) from 2022

Expenses

Up

$47,582

Up $12,367 (+35%) from 2022

Net Income

Down

$10,190

Down $17,221 (-63%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$400K$300K$200K$100K$0Assets 2011: $233,520Liabilities 2011: $124,9912011Assets 2012: $238,717Liabilities 2012: $119,7172012Assets 2013: $241,953Liabilities 2013: $114,6072013Assets 2014: $274,589Liabilities 2014: $138,4872014Assets 2015: $211,562Liabilities 2015: $132,2472015Assets 2016: $225,453Liabilities 2016: $126,2452016Assets 2017: $249,089Liabilities 2017: $113,8402017Assets 2018: $290,064Liabilities 2018: $108,6732018Assets 2019: $285,389Liabilities 2019: $96,5452019Assets 2020: $286,124Liabilities 2020: $88,0572020Assets 2021: $342,047Liabilities 2021: $77,862Net Assets 2021: $264,1852021Assets 2022: $354,610Liabilities 2022: $63,0142022Assets 2023: $344,062Liabilities 2023: $42,276Net Assets 2023: $301,7862023Assets 2024: $346,388Liabilities 2024: $15,287Net Assets 2024: $331,1012024

Highlighted filing

2023

Assets$344,062
Liabilities$42,276
Net Assets$301,786
Open 2023 Filing

Operations Trend

Revenue Growth32nd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $45,610Expenses 2011: $36,658Net Income 2011: $8,9522011Revenue 2012: $46,589Expenses 2012: $38,168Net Income 2012: $8,4212012Revenue 2013: $46,028Expenses 2013: $37,682Net Income 2013: $8,3462013Revenue 2014: $43,914Expenses 2014: $37,864Net Income 2014: $6,0502014Revenue 2015: $62,893Expenses 2015: $38,960Net Income 2015: $23,9332015Revenue 2016: $97,813Expenses 2016: $52,480Net Income 2016: $45,3332016Revenue 2017: $71,653Expenses 2017: $100,560Net Income 2017: -$28,9072017Revenue 2018: $63,831Expenses 2018: $17,885Net Income 2018: $45,9462018Revenue 2019: $59,537Expenses 2019: $52,084Net Income 2019: $7,4532019Revenue 2020: $35,485Expenses 2020: $26,262Net Income 2020: $9,2232020Revenue 2021: $60,046Expenses 2021: $48,028Net Income 2021: $12,0182021Revenue 2022: $62,626Expenses 2022: $35,215Net Income 2022: $27,4112022Revenue 2023: $57,772Expenses 2023: $47,582Net Income 2023: $10,1902023Revenue 2024: $58,914Expenses 2024: $29,599Net Income 2024: $29,3152024

Highlighted filing

2023

Revenue$57,772
Expenses$47,582
Net Income$10,190
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 29, 2024
Return Version
2023v5.0
Gross Receipts
$121,455
Mission and Program Overview

Mission

raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , expand and fence in back yard with picnic tables, horseshoe and cornhole courts, to create outdoor lounge and recreational area for members. Complete archive room.

raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House

Program Services

DescriptionGrantsExpenses
supply financing for Gold Star Mother home repair (Linda Curtis)-$2,500
Support Wheels for Warriors project-$1,422
provide 24 volunteer honor guard funerals to veterans and supply members with uniforms and supplies-$108
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rich CravenPost 45 ComanderPT$0--
Larry Harshman1st. VicePT$0--
Stephen Carr2nd. VicePT$0--
Steve KoggePost 45 AdjutantPT$0--
Keith NearPost 45 Finance OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
American Legion
EIN
38-6087719
Phone
2699536998
Address
PO BOX 152, Hastings, MI 49058

Signing Officer

Name
Keith Near
Title
Finance Officer
Phone
2699536998
Signed
2024-04-29
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part II, Line 26

“balance on mortgage”

Raw XML Appendix173 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Keith Near
IRS990EZ/BooksInCareOfDetail/PhoneNum02699536998
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 152
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hastings
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049058
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt063610
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049062
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt026427
IRS990EZ/CostOfGoodsSoldAmt06222
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt010190
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0354610
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0344062
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt067218
IRS990EZ/GrantsAndSimilarAmountsPaidAmt011514
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01224
IRS990EZ/GrossReceiptsAmt0121455
IRS990EZ/GrossSalesOfInventoryAmt07446
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InvestmentIncomeAmt013205
IRS990EZ/LandAndBuildingsGrp/BOYAmt0291000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0295000
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt06309
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0291596
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0301786
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0291596
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0301786
IRS990EZ/OccupancyRentUtltsAndMaintAmt034860
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt48
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Rich Craven
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Larry Harshman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Stephen Carr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Steve Kogge
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Keith Near
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Post 45 Comander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st. Vice
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22nd. Vice
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Post 45 Adjutant
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Post 45 Finance Officer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0raise money to help veterans in need of services , donations to veterans related organizations, support an Honor Guard for veterans funerals, provide a meeting place for post meetings and veterans to gather, promote all needs to the preamble of the constitution of The American Legion , support projects for needy veterans, support local Boy Scout projects. Support Wilwin Lodge with finances and labor on projects, and Fisher House
IRS990EZ/PrintingPublicationsPostageAmt01208
IRS990EZ/ProgramServiceRevenueAmt0850
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0provide 24 volunteer honor guard funerals to veterans and supply members with uniforms and supplies
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Support Wheels for Warriors project
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2supply financing for Gold Star Mother home repair (Linda Curtis)
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0108
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11422
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt22500
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt057461
IRS990EZ/SpecialEventsNetIncomeLossAmt09757
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt063014
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt042276
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt047582
IRS990EZ/TotalProgramServiceExpensesAmt04030
IRS990EZ/TotalRevenueAmt057772
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt023917
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt018896
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt042813
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt057461
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt044688
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt022530
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt067218
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt09757
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014648
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt012395
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02253
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Stephen Carr
IRS990ScheduleG/GamingManagerServicesProvTxt0Oversees gaming, checks reports and finances, orders supplies, and provides reports to officers and members
IRS990ScheduleG/GamingOtherFacilityPct00
IRS990ScheduleG/GamingOwnFacilityPct01
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0Marvin Mason
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02905 Lower lake Rd
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Hastings
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049058
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0balance on mortgage
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Keith Near
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Finance Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum02699536998
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Lawrence J Bauer American Legion Post 45 Dept of Michigan
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386087719
ReturnHeader/Filer/PhoneNum02699536998
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 152
ReturnHeader/Filer/USAddress/CityNm0Hastings
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049058
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02024-04-29T10:17:58-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Keith
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Near
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$344,062
Liabilities
$42,276
Net assets
$301,786
Revenue
$57,772
Expenses
$47,582
Net income
$10,190
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.46$0.15$3.31$0.59$0.30$0.29
2023Detailed filing. Detailed filing data is available for this year.$3.44$0.42$3.02$0.58$0.48$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.63$0.63$0.35$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.78$2.64$0.60$0.48$0.12
2020Summary only. Only limited summary data is available for this year.$2.86$0.88$0.35$0.26$0.09
2019Summary only. Only limited summary data is available for this year.$2.85$0.97$0.60$0.52$0.07
2018Summary only. Only limited summary data is available for this year.$2.90$1.09$0.64$0.18$0.46
2017Summary only. Only limited summary data is available for this year.$2.49$1.14$0.72$1.01$0.29
2016Summary only. Only limited summary data is available for this year.$2.25$1.26$0.98$0.52$0.45
2015Summary only. Only limited summary data is available for this year.$2.12$1.32$0.63$0.39$0.24
2014Summary only. Only limited summary data is available for this year.$2.75$1.38$0.44$0.38$0.06
2013Summary only. Only limited summary data is available for this year.$2.42$1.15$0.46$0.38$0.08
2012Summary only. Only limited summary data is available for this year.$2.39$1.20$0.47$0.38$0.08
2011Summary only. Only limited summary data is available for this year.$2.34$1.25$0.46$0.37$0.09