Civic Intelligence

American Legion Post 76

990 • Fiscal year 2019 • EIN 38-6147948

Jan 01, 2019 to Dec 31, 2019 • Filed on May 14, 2020

Organization Profile

Refreshing map…

318 N James StLudington, MI 49431-0000

(231) 845-7094

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.01x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Net Margin

40th percentile

-2.3%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

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

2019 filings • 501(c)19 • <$500k nonprofits • Source year 2019

Asset Growth

45th percentile

-0.9%

Faster asset growth than 45% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

85th percentile

35%

Faster revenue growth than 85% of similar nonprofits.

2019 filings • 501(c)19 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$461,528

Down $4,073 (-0.9%) from 2018

Net Assets

Down

$460,290

Down $5,262 (-1.1%) from 2018

Liabilities

Up

$1,238

Up $1,189 (+2427%) from 2018

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin40th percentile

Revenue

Up

$224,496

Up $58,226 (+35%) from 2018

Expenses

Up

$229,758

Up $80,156 (+54%) from 2018

Net Income

Down

-$5,262

Down $21,930 (-132%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$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

2019

Assets$461,528
Liabilities$1,238
Net Assets$460,290
Open 2019 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$224,496
Expenses$229,758
Net Income-$5,262
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 14, 2020
Return Version
2019v5.1
Gross Receipts
$224,496
Mission and Program Overview

Mission

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.

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
Land, Buildings, and Equipment, Net$268,509$254,012▼ $14,497
Savings and Temporary Cash Investments$139,380$180,962▲ $41,582
Cash and Non-Interest-Bearing Accounts$57,712$26,554▼ $31,158
Total Assets$465,601$461,528▼ $4,073
Liabilities
Accounts Payable and Accrued Expenses$49$1,238▲ $1,189
Total Liabilities$49$1,238▲ $1,189
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$465,552$460,290▼ $5,262
Total Net Assets Fund Balance$465,552$460,290▼ $5,262
Total Liabilities and Net Assets / Fund Balance$465,601$461,528▼ $4,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$254,012$315,603-
Compensation and Service Providers
Top Officer Pay90th percentile

Board Members and Trustees

NameTitle
Louis L WolvenPresident
Emery LoweDirector
Henry LangeDirector
Neil E WiliamsDirector
Michael S KuhnSecretary
P Joseph L PerroneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$176,271
Investment Income
$1,046
Other Revenue
$47,179
Change in Net Assets
$-5,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,660
Salaries, Compensation, and Employee Benefits$48,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,456--$44,456
Occupancy$39,737--$39,737
Depreciation Depletion$14,497--$14,497
Insurance$7,142--$7,142
Other Expenses$5,218--$5,218
Office Expenses$3,952--$3,952
Payroll Taxes$3,642--$3,642
All Other Expenses$1,821--$1,821
Fees for Services Accounting$1,275--$1,275
Fees for Services Other$600--$600
Fees for Services Management$240--$240
Total Functional Expenses$229,758$0$0$229,758
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$47,179
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
No
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 onelecting officers. However, membership is restricted to individuals whohave 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 documentsand financial records have been assembled. The 990 is given to the boardof 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 areavailable on the State of Michigan website and upon request. By-laws areavailable upon request.”

Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST #76
EIN
38-6147948
Address
318 N JAMES ST, Ludington, MI 49431-0000

Signing Officer

Name
Louis Wolven
Title
President
Phone
2318457094
Signed
2020-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis L Wolven
Formed
1953
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Lake Michigan CPA Services PLC
Address
317 S James Street, Ludington, MI 49431
Preparer
Sarah Kanitz
Phone
2318434085
Raw XML Appendix333 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 onelecting officers. However, membership is restricted to individuals whohave 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 documentsand financial records have been assembled. The 990 is given to the boardof officers to review before being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The state annual report of officers and the organizing documents areavailable on the State of Michigan website and upon request. By-laws areavailable upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0229758
IRS990/TotalProgramServiceRevenueAmt0176271
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0224496
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224496
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0461528
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS WOLVEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02318457094
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST #76
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386147948
ReturnHeader/Filer/USAddress/AddressLine1Txt0318 N JAMES ST
ReturnHeader/Filer/USAddress/CityNm0Ludington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-11-27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.129.2.204
ReturnHeader/FilingSecurityInformation/IPDt02020-11-27
ReturnHeader/FilingSecurityInformation/IPTm015:52:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203668728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lake Michigan CPA Services PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0317 S James Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ludington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049431
ReturnHeader/PreparerPersonGrp/PhoneNum02318434085
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sarah Kanitz
ReturnHeader/ReturnTs02020-11-27T15:51:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$461,528
Liabilities
$1,238
Net assets
$460,290
Revenue
$224,496
Expenses
$229,758
Net income
-$5,262
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
2019Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)19 • <$500k nonprofits