Civic Intelligence

American Legion

EIN 38-6096411 • 501(c)19 • Temperance, MI

Profile

SERVICE VETERANS GROUPS

PO Box 361Temperance, MI 48182

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

2nd percentile

-409%

Higher net margin than 2% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

35%

Faster asset growth than 91% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-87%

Faster revenue growth than 2% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Using 2023 Form 990EZ data because the latest 2024 filing does not report standard financial totals.

Assets

Down

$70,584

Down $15,233 (-18%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin2nd percentile

Revenue

Up

$70,784

Up $18,226 (+35%) from 2022

Expenses

Up

$36,020

Up $3,296 (+10%) from 2022

Net Income

Up

$34,764

Up $14,930 (+75%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2015: $57,867Liabilities 2015: $02015Assets 2016: $58,376Liabilities 2016: $0Net Assets 2016: $58,3762016Assets 2017: $58,857Liabilities 2017: $0Net Assets 2017: $58,8572017Assets 2018: $53,876Liabilities 2018: $0Net Assets 2018: $53,8762018Assets 2019: $52,844Liabilities 2019: $0Net Assets 2019: $52,8442019Assets 2020: $53,112Liabilities 2020: $0Net Assets 2020: $53,1122020Assets 2021: $65,983Liabilities 2021: $0Net Assets 2021: $65,9832021Assets 2022: $85,817Liabilities 2022: $02022Assets 2023: $70,584Liabilities 2023: $02023

Latest loaded filing

2023

Assets$70,584
Liabilities$0
Net Assets-
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2015: $32,071Expenses 2015: $27,806Net Income 2015: $4,2652015Revenue 2016: $22,321Expenses 2016: $21,812Net Income 2016: $5092016Revenue 2017: $12,418Expenses 2017: $11,937Net Income 2017: $4812017Revenue 2018: $9,123Expenses 2018: $14,104Net Income 2018: -$4,9812018Revenue 2019: $13,366Expenses 2019: $15,173Net Income 2019: -$1,8072019Revenue 2020: $13,437Expenses 2020: $11,306Net Income 2020: $2,1312020Revenue 2021: $23,998Expenses 2021: $15,373Net Income 2021: $8,6252021Revenue 2022: $52,558Expenses 2022: $32,724Net Income 2022: $19,8342022Revenue 2023: $70,784Expenses 2023: $36,020Net Income 2023: $34,7642023

Latest loaded filing

2023

Revenue$70,784
Expenses$36,020
Net Income$34,764
Open 2023 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
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.$70.6$0.00$70.8$36.0$34.8
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$85.8$0.00$52.6$32.7$19.8
2021Detailed filing. Detailed filing data is available for this year.$66.0$0.00$66.0$24.0$15.4$8.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.1$0.00$53.1$13.4$11.3$2.13
2019Detailed filing. Detailed filing data is available for this year.$52.8$0.00$52.8$13.4$15.2$1.81
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.9$0.00$53.9$9.12$14.1$4.98
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.9$0.00$58.9$12.4$11.9$0.48
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.4$0.00$58.4$22.3$21.8$0.51
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.9$0.00$32.1$27.8$4.27
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 3, 2022
Return Version
2021v4.0
Gross Receipts
$69,596
Mission and Program Overview

Mission

SERVICE VETERANS GROUPS

Program Services

DescriptionGrantsExpenses
GATHERING OF VETERANS FOR MORAL SUPPORT--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RAY SPENCERCommander-$0--
ANTHONY PERALESSr Vice Pres-$0--
JOE RODRIGUEZJr Vice Pres-$0--
MARK GOLDSMITHAdjuctant-$0--
MARK PRENKERTChaplain-$0--
WENDY COUSINOFinance Offi-$0--
ANTHONY PERALESService Offi-$0--
BOB FOXJudge Advoca-$0--
JERRY MASSEYSergeant At-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 0192
EIN
38-6096411
Phone
7348479245
Address
PO BOX 361, TEMPERANCE, MI 48182

Signing Officer

Name
Wendy Cousino
Title
Finance Officer
Phone
7348479245
Signed
2022-05-03

Preparer

Firm
Jeffrey P Ogg CPA Ltd
Address
4110 SECOR RD, TOLEDO, OH 43623
Preparer
Jeffrey P Ogg CPA
Phone
4194756764
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 3,735 miscellaneous 214 repair and maintenance 1,400 bank charges 185 licenses 632 sales tax 368 property taxes 162 irs penalties 1,540 total 8,236”

Form 990-ez, Part I, Line 20

“Prior period adjustment 4,246”

Raw XML Appendix124 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/PersonNm0RAY SPENCER
IRS990EZ/BooksInCareOfDetail/PhoneNum07348479245
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0C/O ORGANIZATION
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TEMPERANCE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048182
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053112
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt065983
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt038258
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08625
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0600
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt053112
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065983
IRS990EZ/FundraisingGrossIncomeAmt012864
IRS990EZ/GrossProfitLossSlsOfInvntryAmt010725
IRS990EZ/GrossReceiptsAmt069596
IRS990EZ/GrossSalesOfInventoryAmt048983
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt053112
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065983
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt053112
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065983
IRS990EZ/OccupancyRentUtltsAndMaintAmt06537
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt54.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.25
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/PersonNm0RAY SPENCER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANTHONY PERALES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOE RODRIGUEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARK GOLDSMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARK PRENKERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WENDY COUSINO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ANTHONY PERALES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BOB FOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JERRY MASSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SR VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2JR VICE PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUCTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5FINANCE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SERVICE OFFI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7JUDGE ADVOCA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8SERGEANT AT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt04246
IRS990EZ/OtherExpensesTotalAmt08236
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SERVICE VETERANS GROUPS
IRS990EZ/ProgramServiceRevenueAmt07749
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GATHERING OF VETERANS FOR MORAL SUPPORT
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07340
IRS990EZ/SpecialEventsNetIncomeLossAmt05524
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt015373
IRS990EZ/TotalRevenueAmt023998
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 3,735 MISCELLANEOUS 214 REPAIR AND MAINTENANCE 1,400 BANK CHARGES 185 LICENSES 632 SALES TAX 368 PROPERTY TAXES 162 IRS PENALTIES 1,540 TOTAL 8,236
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD ADJUSTMENT 4,246
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY COUSINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07348479245
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0192
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SHERMAN H OSBORNE
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386096411
ReturnHeader/Filer/PhoneNum07348479245
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 361
ReturnHeader/Filer/USAddress/CityNm0TEMPERANCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048182
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0432049594
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFFREY P OGG CPA LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04110 SECOR RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOLEDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043623
ReturnHeader/PreparerPersonGrp/PhoneNum04194756764
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY P OGG CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-05-13T13:20:17-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WENDY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COUSINO
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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