Civic Intelligence

American Legion Post 76

990 • Fiscal year 2016 • EIN 38-6147948

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 14, 2017

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

51st percentile

0.00x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.01x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

27th percentile

-8.0%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$600

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

35th percentile

-2.7%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

-0.7%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$448,652

Down $12,399 (-2.7%) from 2015

Net Assets

Down

$447,960

Down $10,620 (-2.3%) from 2015

Liabilities

Down

$692

Down $1,779 (-72%) from 2015

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin27th percentile

Revenue

Down

$133,217

Down $923 (-0.7%) from 2015

Expenses

Up

$143,837

Up $9,527 (+7.1%) from 2015

Net Income

Down

-$10,620

Down $10,450 (-6147%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2016

Assets$448,652
Liabilities$692
Net Assets$447,960
Open 2016 Filing

Operations Trend

Revenue Growth47th 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

2016

Revenue$133,217
Expenses$143,837
Net Income-$10,620
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 14, 2017
Return Version
2016v3.0
Gross Receipts
$216,452
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$312,377$297,685▼ $14,692
Savings and Temporary Cash Investments$142,001$138,995▼ $3,006
Cash and Non-Interest-Bearing Accounts$6,673$11,972▲ $5,299
Total Assets$461,051$448,652▼ $12,399
Liabilities
Accounts Payable and Accrued Expenses$2,471$692▼ $1,779
Total Liabilities$2,471$692▼ $1,779
Net Assets / Fund Balance
Unrestricted Net Assets$458,580$447,960▼ $10,620
Total Net Assets Fund Balance$458,580$447,960▼ $10,620
Total Liabilities and Net Assets / Fund Balance$461,051$448,652▼ $12,399

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$297,685$271,930$569,615
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David SwathwoodTreasurerPT$600$600

Board Members and Trustees

NameTitle
Arthur HydeDirector
Neil WilliamsDirector
Micheal KuhnAdjutant
Louis WolvenCommander
Emery LoweJr Vice Comm
Nick MatiashVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$65,524
Program Service Revenue
$0
Investment Income
$449
Other Revenue
$67,244
All Other Contributions
$42,448
Change in Net Assets
$-10,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,532
Salaries, Compensation, and Employee Benefits$44,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,068--$41,068
Occupancy$23,024--$23,024
Depreciation Depletion$14,692--$14,692
Payments to Affiliates$13,731--$13,731
Insurance$7,310--$7,310
Other Expenses$4,850--$4,850
All Other Expenses$4,503--$4,503
Payroll Taxes$3,237--$3,237
Office Expenses$1,918--$1,918
Fees for Services Accounting$1,060--$1,060
Conferences and Meetings$1,035--$1,035
Total Functional Expenses$143,837$0$0$143,837
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$31,434
Gaming Direct Expenses$1,610
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
2017-08-14

Organization Details

Principal Officer
Louis Wolven
Formed
1953
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
6

Preparer

Firm
Lake Michigan CPA Services Plc
Address
317 S JAMES ST, LUDINGTON, MI 49431-2105
Preparer
Sarah Kanitz
Phone
2318434085
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change to prior year net assets due to savings acc 0”

Raw XML Appendix338 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 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0461051
IRS990/TotalAssetsEOYAmt0448652
IRS990/TotalAssetsGrp/BOYAmt0461051
IRS990/TotalAssetsGrp/EOYAmt0448652
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065524
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0143837
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143837
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02471
IRS990/TotalLiabilitiesEOYAmt0692
IRS990/TotalLiabilitiesGrp/BOYAmt02471
IRS990/TotalLiabilitiesGrp/EOYAmt0692
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0458580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0447960
IRS990/TotalProgramServiceExpensesAmt0143837
IRS990/TotalReportableCompFromOrgAmt0600
IRS990/TotalRevenueGrp/ExclusionAmt037869
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029824
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133217
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0461051
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0448652
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0458580
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0447960
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS WOLVEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02318457094
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-14
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/FilingSecurityInformation/AtSubmissionCreationDeviceId03A247327E16101ED1BDF5152802DA6FC7A805AD0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CBDDC61FF18B88B5817F0749F32D62E935CE172D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203668728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAKE MICHIGAN CPA SERVICES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0317 S JAMES ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUDINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494312105
ReturnHeader/PreparerPersonGrp/PhoneNum02318434085
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH KANITZ
ReturnHeader/ReturnTs02017-11-15T06:10:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$448,652
Liabilities
$692
Net assets
$447,960
Revenue
$133,217
Expenses
$143,837
Net income
-$10,620
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
2016Detailed filing. Detailed filing data is available for this year.$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. 2016 filings • 501(c)19 • <$500k nonprofits