Civic Intelligence

American Legion Post 76

990 • Fiscal year 2022 • EIN 38-6147948

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 05, 2024

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

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

12th percentile

-32%

Higher net margin than 12% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

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.

2022 filings • 501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

53rd percentile

1.7%

Faster asset growth than 53% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2022

Revenue Growth

87th percentile

92%

Faster revenue growth than 87% of similar nonprofits.

2022 filings • 501(c)19 • <$500k nonprofits • Annualized from 2020 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$417,180

Up $13,571 (+3.4%) from 2020

Net Assets

Up

$415,416

Up $11,807 (+2.9%) from 2020

Liabilities

Up

$1,764

Up $1,764 from 2020

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin12th percentile

Revenue

Up

$167,558

Up $122,327 (+270%) from 2020

Expenses

Up

$220,364

Up $118,452 (+116%) from 2020

Net Income

Up

-$52,806

Up $3,875 (+6.8%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth53rd 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

2022

Assets$417,180
Liabilities$1,764
Net Assets$415,416
Open 2022 Filing

Operations Trend

Revenue Growth87th 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

2022

Revenue$167,558
Expenses$220,364
Net Income-$52,806
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 5, 2024
Return Version
2022v5.0
Gross Receipts
$238,929
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$225,018$210,521▼ $14,497
Cash and Non-Interest-Bearing Accounts$126,953$206,659▲ $79,706
Savings and Temporary Cash Investments$117,761--
Total Assets$469,732$417,180▼ $52,552
Liabilities
Accounts Payable and Accrued Expenses$780$2,989▲ $2,209
Other Liabilities$730$-1,225▼ $1,955
Total Liabilities$1,510$1,764▲ $254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$468,222$415,416▼ $52,806
Total Net Assets Fund Balance$468,222$415,416▼ $52,806
Total Liabilities and Net Assets / Fund Balance$469,732$417,180▼ $52,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$210,521$359,094-
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Scott Barber1st Vice Commander
Emery Lowe2nd Vice Commander
Mark L AlexanderAdjutant
Ray Castillo JrChaplain
Michael S KuhnCommander
Joe L PerroneFinance Officer
Mike PawlaczykHistorian
Louie WolvenPast Commander
Larry E RognerSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$29,446
Program Service Revenue
$0
Investment Income
$671
Other Revenue
$137,441
All Other Contributions
$6,400
Change in Net Assets
$-52,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$179,355
Salaries, Compensation, and Employee Benefits$41,009
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,019--$38,019
Payments to Affiliates$32,018--$32,018
Occupancy$25,582--$25,582
Depreciation Depletion$14,497--$14,497
Other Expenses$9,870--$9,870
Insurance$6,236--$6,236
Office Expenses$3,314--$3,314
Payroll Taxes$2,990--$2,990
Fees for Services Other$1,166--$1,166
Total Functional Expenses$220,364$0$0$220,364
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$-1,225
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 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
Michael S Kuhn
Title
Commander
Signed
2024-11-05
Discuss with paid preparer
No

Organization Details

Formed
1953
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Lake Michigan CPA Services PLC
Address
317 S James Street, Ludington, MI 49431
Preparer
Sarah Kanitz
Phone
2318434085
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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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IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAPLAIN
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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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0469732
IRS990/TotalAssetsEOYAmt0417180
IRS990/TotalAssetsGrp/BOYAmt0469732
IRS990/TotalAssetsGrp/EOYAmt0417180
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029446
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0220364
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220364
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01510
IRS990/TotalLiabilitiesEOYAmt01764
IRS990/TotalLiabilitiesGrp/BOYAmt01510
IRS990/TotalLiabilitiesGrp/EOYAmt01764
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0468222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0415416
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0220364
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0671
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137441
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0167558
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0469732
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0417180
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL S KUHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-05
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
ReturnHeader/Filer/USAddress/ZIPCd0494310000
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/PreparationDt02024-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sarah Kanitz
ReturnHeader/ReturnTs02024-11-06T11:18:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$417,180
Liabilities
$1,764
Net assets
$415,416
Revenue
$167,558
Expenses
$220,364
Net income
-$52,806
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
2022Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)19 • <$500k nonprofits