Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
American Legion
EIN 38-6147964 • 501(c)19 • Standish, MI
Profile
Support the POW/MIA Programs
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Up$397,126
Up $5,662 (+1.4%) from 2024
Liabilities
Up$2,544
Up $79 (+3.2%) from 2024
Net Assets
$394,582
No earlier filing loaded for comparison.
Revenue
Down$152,100
Down $7,110 (-4.5%) from 2024
Expenses
Down$146,517
Down $8,187 (-5.3%) from 2024
Net Income
Up$5,583
Up $1,077 (+24%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $397,126
- Liabilities
- $2,544
- Net assets
- $394,582
- Revenue
- $152,100
- Expenses
- $146,517
- Net income
- $5,583
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Aug 26, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $152,100
Mission and Program Overview
Mission
Devoted to community helpfulness
Support the POW/MIA programs
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Helping veterans get loans etc | - | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Edward Townsend | Commander | PT | $0 | - | - |
| Ronald Alley | Finance Officer | PT | $0 | - | - |
| Mike OConner | Sr Vice Commander | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 104
- EIN
- 38-6147964
- In Care Of
- % Ronald Alley
- Phone
- 9898464091
- Address
- Box 523, Standish, MI 48658
Signing Officer
- Name
- Ronald Alley
- Title
- Finance Officer
- Phone
- 9898464091
- Signed
- 2025-08-26
- Discuss with paid preparer
- No
Preparer
- Firm
- J H Swaffield EA
- Address
- Box 6, Standish, MI 48658
- Preparer
- J H Swaffield Ea
- Phone
- 9898469522
Supplemental Narrative
Additional Explanations
Description of other revenue Part I line 8
“Description AmountHonor Guard 1,099Capital gains - Ed Jones 1,070Dividends - Ed Jones 285Hall rental income 2,625Keno - Net income 6,318Kitchen income - Net 2,147Gaming income 19,410VFW Income for shared expenses 4,009”
Description of other expenses Part I line 16
“Description AmountAdvertising 1,225Alarm services 588Repairs & maintenance 6,904Entertainment 100Liability insurance 637Licenses & permits 385Membership dues 6,078Office expenses 175Operating supplies 843Music costs 75Telephone & internet 725Bar supplies 833Purchases - Beer wine etc 46,325Insurance - lounge 9,664Michigan sales tax 5,543Office exp - lounge 625Payroll taxes 3,362”
Description of other assets Part II line 24
“Category Beginning of Year End of YearMarketable securities 31,098 33,318”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearPayroll tax liability 2,465 2,544”
Raw XML Appendix118 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Ronald Almy |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9898464091 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3221 M-76 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Standish |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48658 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 91689 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 95131 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4348 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5583 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2345 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 391464 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 397126 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 4601 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 97177 |
| IRS990EZ/GrossReceiptsAmt | 0 | 152100 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 97177 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 875 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 268677 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 268677 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 8136 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 388999 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 394582 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 388999 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 394582 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 17363 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Edward Townsend |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Ronald Alley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Mike OConner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Commander |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Finance Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Sr Vice Commander |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 31098 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 33318 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 84087 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 36963 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Support the POW/MIA programs |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 219 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Helping veterans get loans etc |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 42503 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 4601 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2465 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2544 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 146517 |
| IRS990EZ/TotalRevenueAmt | 0 | 152100 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountHonor Guard 1,099Capital gains - Ed Jones 1,070Dividends - Ed Jones 285Hall rental income 2,625Keno - Net income 6,318Kitchen income - Net 2,147Gaming income 19,410VFW Income for shared expenses 4,009 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountAdvertising 1,225Alarm services 588Repairs & maintenance 6,904Entertainment 100Liability insurance 637Licenses & permits 385Membership dues 6,078Office expenses 175Operating supplies 843Music costs 75Telephone & internet 725Bar supplies 833Purchases - Beer wine etc 46,325Insurance - lounge 9,664Michigan sales tax 5,543Office exp - lounge 625Payroll taxes 3,362 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearMarketable securities 31,098 33,318 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearPayroll tax liability 2,465 2,544 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RONALD ALLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Finance Officer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9898464091 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | American Legion Post 104 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 386147964 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Ronald Alley |
| ReturnHeader/Filer/PhoneNum | 0 | 9898464091 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | Box 523 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Standish |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48658 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | J H Swaffield EA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | Box 6 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Standish |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48658 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9898469522 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J H SWAFFIELD EA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-11T16:49:16-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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