Civic Intelligence

American Legion

EIN 38-6147948 • 501(c)19 • Ludington, MI

Profile

The american legion is a service organization of american veterans devoted to strenghtening our local community and our nation. We provide support to help veterans and their families.

Refreshing map…

318 N James StLudington, MI 49431-0000
Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

57th percentile

0.00x

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

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

Net Margin

39th percentile

-3.0%

Higher net margin than 39% 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

43rd percentile

-1.7%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

15th percentile

-35%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$462,892

Down $8,195 (-1.7%) from 2023

Liabilities

Down

$0

Down $3,653 (-100%) from 2023

Net Assets

Down

$462,892

Down $4,542 (-1.0%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin39th percentile

Revenue

Down

$148,916

Down $81,392 (-35%) from 2023

Expenses

Down

$153,458

Down $24,832 (-14%) from 2023

Net Income

Down

-$4,542

Down $56,560 (-109%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$600K$400K$200K$0Assets 2011: $479,025Liabilities 2011: $1,633Net Assets 2011: $477,3922011Assets 2012: $479,690Liabilities 2012: $1,730Net Assets 2012: $477,9602012Assets 2013: $433,837Liabilities 2013: $1,633Net Assets 2013: $432,2042013Assets 2014: $460,283Liabilities 2014: $1,533Net Assets 2014: $458,7502014Assets 2015: $461,051Liabilities 2015: $2,471Net Assets 2015: $458,5802015Assets 2016: $448,652Liabilities 2016: $692Net Assets 2016: $447,9602016Assets 2017: $453,211Liabilities 2017: $821Net Assets 2017: $452,3902017Assets 2018: $465,601Liabilities 2018: $49Net Assets 2018: $465,5522018Assets 2019: $461,528Liabilities 2019: $1,238Net Assets 2019: $460,2902019Assets 2020: $403,609Liabilities 2020: $0Net Assets 2020: $403,6092020Assets 2022: $417,180Liabilities 2022: $1,764Net Assets 2022: $415,4162022Assets 2023: $471,087Liabilities 2023: $3,653Net Assets 2023: $467,4342023Assets 2024: $462,892Liabilities 2024: $0Net Assets 2024: $462,8922024

Highlighted filing

2024

Assets$462,892
Liabilities$0
Net Assets$462,892
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $135,5292011Revenue 2012: $135,429Expenses 2012: $134,861Net Income 2012: $5682012Revenue 2013: $103,787Expenses 2013: $149,543Net Income 2013: -$45,7562013Revenue 2014: $129,088Expenses 2014: $144,094Net Income 2014: -$15,0062014Revenue 2015: $134,140Expenses 2015: $134,310Net Income 2015: -$1702015Revenue 2016: $133,217Expenses 2016: $143,837Net Income 2016: -$10,6202016Revenue 2017: $148,985Expenses 2017: $144,555Net Income 2017: $4,4302017Revenue 2018: $166,270Expenses 2018: $149,602Net Income 2018: $16,6682018Revenue 2019: $224,496Expenses 2019: $229,758Net Income 2019: -$5,2622019Revenue 2020: $45,231Expenses 2020: $101,912Net Income 2020: -$56,6812020Revenue 2022: $167,558Expenses 2022: $220,364Net Income 2022: -$52,8062022Revenue 2023: $230,308Expenses 2023: $178,290Net Income 2023: $52,0182023Revenue 2024: $148,916Expenses 2024: $153,458Net Income 2024: -$4,5422024

Highlighted filing

2024

Revenue$148,916
Expenses$153,458
Net Income-$4,542
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$462,892
Liabilities
$0
Net assets
$462,892
Revenue
$148,916
Expenses
$153,458
Net income
-$4,542
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.00$4.63$1.49$1.53$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.04$4.67$2.30$1.78$0.52
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$0.02$4.15$1.68$2.20$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$0.00$4.04$0.45$1.02$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$0.01$4.60$2.24$2.30$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$0.00$4.66$1.66$1.50$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.01$4.52$1.49$1.45$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.49$0.01$4.48$1.33$1.44$0.11
2015Detailed filing. Detailed filing data is available for this year.$4.61$0.02$4.59$1.34$1.34$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.60$0.02$4.59$1.29$1.44$0.15
2013Detailed filing. Detailed filing data is available for this year.$4.34$0.02$4.32$1.04$1.50$0.46
2012Summary only. Only limited summary data is available for this year.$4.80$0.02$4.78$1.35$1.35$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$0.02$4.77$1.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$246,028
Mission and Program Overview

Mission

The american legion is a service organization of american veterans devoted to strengthening our local community and our nation. We provide support to help veterans and their families and provide scholarships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$275,063$281,367▲ $6,304
Land, Buildings, and Equipment, Net$196,024$181,525▼ $14,499
Total Assets$471,087$462,892▼ $8,195
Liabilities
Accounts Payable and Accrued Expenses$4,878--
Other Liabilities$-1,225--
Total Liabilities$3,653$0▼ $3,653
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$467,434$462,892▼ $4,542
Total Net Assets Fund Balance$467,434$462,892▼ $4,542
Total Liabilities and Net Assets / Fund Balance$471,087$462,892▼ $8,195

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,525$388,090-
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Emery LoweDirector
Joe CaudillDirector
Ray CastillDirector
Mitchell S OakesCommander
Mark L AlexanderSecretary
Scott L BarberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$124,916
Change in Net Assets
$-4,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,917
Salaries, Compensation, and Employee Benefits$38,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$35,782--$35,782
Occupancy$31,428--$31,428
Payments to Affiliates$20,695--$20,695
Depreciation Depletion$14,499--$14,499
Insurance$6,983--$6,983
Other Expenses$3,182--$3,182
Payroll Taxes$2,759--$2,759
Office Expenses$1,960--$1,960
Fees for Services Accounting-$1,650-$1,650
All Other Expenses$863--$863
Total Functional Expenses$151,808$1,650$0$153,458
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

Members or stockholder classes and rights Part VI line 6

“The American Legion Post 76 has members that are eligible to vote on electing officers. However, membership is restricted to individuals who have served in the armed forces.”

Member election for additional members Part VI line 7A

“Members annually elect the officers of the organization.”

Form 990 governing body review Part VI line 11

“The external accountant prepares the annual form 990 after all documents and financial records have been assembled. The 990 is given to the board of officers to review before being filed.”

Governing documents etc available to public Part VI line 19

“The state annual report of officers and the organizing documents are available on the State of Michigan website and upon request. By-laws are available upon request.”

Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST #76
EIN
38-6147948
In Care Of
% MITCHELL S OAKES
Address
318 N JAMES ST, Ludington, MI 49431-0000

Signing Officer

Name
Mitchell S Oakes
Title
Commander
Signed
2025-11-15
Discuss with paid preparer
No

Organization Details

Formed
1953
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
50

Preparer

Firm
Lake Michigan CPA Services PLC
Address
317 S James Street, Ludington, MI 49431
Preparer
Sarah Kanitz
Phone
2318434085
Raw XML Appendix311 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The American Legion Post 76 has members that are eligible to vote on electing officers. However, membership is restricted to individuals who have served in the armed forces.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members annually elect the officers of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The external accountant prepares the annual form 990 after all documents and financial records have been assembled. The 990 is given to the board of officers to review before being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The state annual report of officers and the organizing documents are available on the State of Michigan website and upon request. By-laws are available upon request.
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST #76
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ReturnHeader/Filer/USAddress/AddressLine1Txt0318 N JAMES ST
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203668728
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH KANITZ
ReturnHeader/ReturnTs02025-11-15T19:29:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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