Civic Intelligence

American Legion Post 76

990 • Fiscal year 2014 • EIN 38-6147948

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

Organization Profile
318 N James StreetLudington, MI 49431

(231) 845-7094

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Net Margin

25th percentile

-12%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Asset Growth

74th percentile

6.1%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

81st percentile

24%

Faster revenue growth than 81% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$460,283

Up $26,446 (+6.1%) from 2013

Net Assets

Up

$458,750

Up $26,546 (+6.1%) from 2013

Liabilities

Down

$1,533

Down $100 (-6.1%) from 2013

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin25th percentile

Revenue

Up

$129,088

Up $25,301 (+24%) from 2013

Expenses

Down

$144,094

Down $5,449 (-3.6%) from 2013

Net Income

Up

-$15,006

Up $30,750 (+67%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2014

Assets$460,283
Liabilities$1,533
Net Assets$458,750
Open 2014 Filing

Operations Trend

Revenue Growth81st 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

2014

Revenue$129,088
Expenses$144,094
Net Income-$15,006
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$224,666
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$341,760$327,069▼ $14,691
Savings and Temporary Cash Investments-$124,822-
Cash and Non-Interest-Bearing Accounts$92,077$8,392▼ $83,685
Total Assets$433,837$460,283▲ $26,446
Liabilities
Accounts Payable and Accrued Expenses$1,633$1,533▼ $100
Total Liabilities$1,633$1,533▼ $100
Net Assets / Fund Balance
Unrestricted Net Assets$432,204$458,750▲ $26,546
Total Net Assets Fund Balance$432,204$458,750▲ $26,546
Total Liabilities and Net Assets / Fund Balance$433,837$460,283▲ $26,446

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$327,069$242,546$569,615
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Buzz LoweDirector
Irving FullerDirector
Jerry HunterDirector
Louis WolvenCommander
Neil WilliamsSecretary
David SwathwoodTreasurer
Henry LangeVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$72,018
Program Service Revenue
$0
Investment Income
$403
Other Revenue
$56,667
All Other Contributions
$54,216
Change in Net Assets
$-15,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,253
Salaries, Compensation, and Employee Benefits$46,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,495--$43,495
Occupancy$25,238--$25,238
Payments to Affiliates$16,094--$16,094
Depreciation Depletion$14,691--$14,691
Insurance$7,402--$7,402
Office Expenses$4,203--$4,203
Payroll Taxes$3,346--$3,346
Other Expenses$3,069--$3,069
All Other Expenses$2,903--$2,903
Fees for Services Accounting-$1,385-$1,385
Fees for Services Other$600--$600
Conferences and Meetings$507--$507
Total Functional Expenses$142,709$1,385$0$144,094
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$30,150
Gaming Direct Expenses$1,716
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Form 990, Page 6, 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.”

Form 990, Page 6, Part VI, Line 7A

“Members annually elect the officers of the organization.”

Form 990, Page 6, Part VI, Line 11B

“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.”

Form 990, Page 6, 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
Phone
2318457094
Address
318 N JAMES STREET, LUDINGTON, MI 49431

Signing Officer

Name
Louis Wolven
Title
Commander
Phone
2318457094
Signed
2015-11-13

Organization Details

Principal Officer
Louis Wolven
Formed
1953
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
50

Preparer

Firm
Lake Michigan CPA Services Plc
Address
216 S JAMES ST, LUDINGTON, MI 49431-2104
Preparer
Sarah Kanitz
Phone
2316905217
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change to prior year net assets due to savings acc 41,552”

Raw XML Appendix328 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE TO PRIOR YEAR NET ASSETS DUE TO SAVINGS ACC 41,552
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesEOYAmt01533
IRS990/TotalLiabilitiesGrp/BOYAmt01633
IRS990/TotalLiabilitiesGrp/EOYAmt01533
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0432204
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0458750
IRS990/TotalProgramServiceExpensesAmt0142709
IRS990/TotalRevenueGrp/ExclusionAmt027133
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029937
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129088
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0433837
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0460283
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0432204
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0458750
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0318 N JAMES ST
IRS990/USAddress/CityNm0LUDINGTON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049431
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS WOLVEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02318457094
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 76
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386147948
ReturnHeader/Filer/PhoneNum02318457094
ReturnHeader/Filer/USAddress/AddressLine1Txt0318 N JAMES STREET
ReturnHeader/Filer/USAddress/CityNm0LUDINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049431
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203668728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAKE MICHIGAN CPA SERVICES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0216 S JAMES ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUDINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494312104
ReturnHeader/PreparerPersonGrp/PhoneNum02316905217
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH KANITZ
ReturnHeader/ReturnTs02015-11-16T07:29:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$460,283
Liabilities
$1,533
Net assets
$458,750
Revenue
$129,088
Expenses
$144,094
Net income
-$15,006
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
2014Detailed filing. Detailed filing data is available for this year.$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