Civic Intelligence

American Legion

990 • Fiscal year 2015 • EIN 38-6148012

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 08, 2018

Organization ProfileWWW.ROCKFORDLEGION.COM
330 Rockford Park Dr NERockford, MI 49341

(616) 866-2001

Siviq Scores

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

Liabilities / Assets

98th percentile

0.79x

Higher debt load relative to assets than 98% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

98th percentile

3.67x

Higher debt load relative to revenue than 98% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

11th percentile

-29%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

13th percentile

-7.6%

Faster asset growth than 13% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$817,610

Down $66,806 (-7.6%) from 2014

Net Assets

Down

$167,645

Down $51,140 (-23%) from 2014

Liabilities

Down

$649,965

Down $15,666 (-2.4%) from 2014

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin11th percentile

Revenue

Down

$176,888

Down $24,075 (-12%) from 2014

Expenses

Up

$228,028

Up $36,268 (+19%) from 2014

Net Income

Down

-$51,140

Down $60,343 (-656%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$1.0M$500K$0Assets 2010: $954,041Liabilities 2010: $757,296Net Assets 2010: $196,7452010Assets 2011: $942,723Liabilities 2011: $731,950Net Assets 2011: $210,7732011Assets 2012: $927,916Liabilities 2012: $724,445Net Assets 2012: $203,4712012Assets 2013: $901,918Liabilities 2013: $692,337Net Assets 2013: $209,5812013Assets 2014: $884,416Liabilities 2014: $665,631Net Assets 2014: $218,7852014Assets 2015: $817,610Liabilities 2015: $649,965Net Assets 2015: $167,6452015Assets 2016: $794,632Liabilities 2016: $637,721Net Assets 2016: $156,9112016Assets 2017: $825,014Liabilities 2017: $627,081Net Assets 2017: $197,9332017Assets 2018: $801,780Liabilities 2018: $622,867Net Assets 2018: $178,9132018Assets 2019: $27,898Liabilities 2019: $0Net Assets 2019: $27,8982019Assets 2020: $25,958Liabilities 2020: $0Net Assets 2020: $25,9582020

Highlighted filing

2015

Assets$817,610
Liabilities$649,965
Net Assets$167,645
Open 2015 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KExpenses 2010: $224,0342010Expenses 2011: $228,1362011Expenses 2012: $219,6732012Revenue 2013: $203,754Expenses 2013: $197,645Net Income 2013: $6,1092013Revenue 2014: $200,963Expenses 2014: $191,760Net Income 2014: $9,2032014Revenue 2015: $176,888Expenses 2015: $228,028Net Income 2015: -$51,1402015Revenue 2016: $197,236Expenses 2016: $207,970Net Income 2016: -$10,7342016Revenue 2017: $153,743Expenses 2017: $147,581Net Income 2017: $6,1622017Revenue 2018: $36,300Expenses 2018: $55,320Net Income 2018: -$19,0202018Revenue 2019: -$116,378Expenses 2019: $30,565Net Income 2019: -$146,9432019Revenue 2020: $6,308Expenses 2020: $8,248Net Income 2020: -$1,9402020

Highlighted filing

2015

Revenue$176,888
Expenses$228,028
Net Income-$51,140
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 8, 2018
Return Version
2015v3.0
Gross Receipts
$295,404
Mission and Program Overview

Mission

Veterans-related activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$870,811$853,071▼ $17,740
Rtn Earn Endowment Incm Other Fnds$218,785$167,645▼ $51,140
Cash and Non-Interest-Bearing Accounts$13,605$-35,461▼ $49,066
Total Assets$884,416$817,610▼ $66,806
Liabilities
Mortgage Notes Payable Secured by Investment Property$665,631$649,965▼ $15,666
Total Liabilities$665,631$649,965▼ $15,666
Net Assets / Fund Balance
Total Net Assets Fund Balance$218,785$167,645▼ $51,140
Total Liabilities and Net Assets / Fund Balance$884,416$817,610▼ $66,806

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$545,764$154,969$700,733
Land$290,237-$290,237
Other Land Buildings$17,070-$17,070
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Jerry Rodel2nd Vice Commander
John PenkovihChaplin
Daniel SmithCommander
John LealeFinance Officer
Jerry SlotIst Vice Office
David NelsonService Officer
Michael CollinsSgt of Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$14,899
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$161,986
All Other Contributions
$5,054
Change in Net Assets
$-51,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,707
Salaries, Compensation, and Employee Benefits$82,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,082--$74,082
Occupancy$54,715--$54,715
Interest$36,494--$36,494
Depreciation Depletion$18,439--$18,439
Payroll Taxes$7,889--$7,889
Insurance$5,793--$5,793
All Other Expenses$5,593--$5,593
Other Expenses$2,987--$2,987
Office Expenses$2,081--$2,081
Fees for Services Accounting$1,350--$1,350
Other Employee Benefits$350--$350
Total Functional Expenses$228,028$0$0$228,028
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$39,819
Gaming Direct Expenses$13,119
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Form 990 is presented to the officers for approval. The board approves the accuracy of the form 990.”

Conflict of interest policy compliance Part VI line 12C

“American legion officers may not engage in any activity that may be perceived as a conflict of interest by a non-interested third party. All officers are in compliance.”

CEO executive director top management comp Part VI line 15A

“No officers of the american legion are eligible to receive compensation. Salary level of the top management is set upon approval of the officers.”

Other officer or key employee compensation Part VI line 15B

“No officers receive compensation from the american legion. Employee compensation is approved by the officers.”

Governing documents etc available to public Part VI line 19

“The governing documents are open to public inspection. All members of the american legion are encouraged to attend all meetings.”

Filing and Contact Details

Filer

Filer Name
American Legion 102 Merritt Lamb
EIN
38-6148012
Address
330 ROCKFORD PARK DR NE, ROCKFORD, MI 49341

Signing Officer

Name
Daniel Smith
Title
Agent
Phone
6168662001
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Smith
Formed
1948
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
30

Preparer

Firm
Action Tax Service
Address
10271 Northland Dr NE, Rockford, MI 49341
Preparer
Jerry Coon EA
Phone
6168664704
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“FRACTIONS”

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0154969
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0700733
IRS990ScheduleD/LandGrp/BookValueAmt0290237
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290237
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017070
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017070
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0853071
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt013119
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt013119
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IRS990ScheduleG/GamingManagerPersonNm0JOHN LEALE
IRS990ScheduleG/GamingManagerServicesProvTxt0PREPARES BOOKS AND RECORDS
IRS990ScheduleG/GamingOwnFacilityPct01.000
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IRS990ScheduleG/IndividualWithBooksNm0JOHN LEALE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROCKFORD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PRESENTED TO THE OFFICERS FOR APPROVAL. THE BOARD APPROVES THE ACCURACY OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMERICAN LEGION OFFICERS MAY NOT ENGAGE IN ANY ACTIVITY THAT MAY BE PERCEIVED AS A CONFLICT OF INTEREST BY A NON-INTERESTED THIRD PARTY. ALL OFFICERS ARE IN COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OFFICERS OF THE AMERICAN LEGION ARE ELIGIBLE TO RECEIVE COMPENSATION. SALARY LEVEL OF THE TOP MANAGEMENT IS SET UPON APPROVAL OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OFFICERS RECEIVE COMPENSATION FROM THE AMERICAN LEGION. EMPLOYEE COMPENSATION IS APPROVED BY THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE OPEN TO PUBLIC INSPECTION. ALL MEMBERS OF THE AMERICAN LEGION ARE ENCOURAGED TO ATTEND ALL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FRACTIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0817610
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06168662001
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 102 MERRITT LAMB
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386148012
ReturnHeader/Filer/USAddress/AddressLine1Txt0330 ROCKFORD PARK DR NE
ReturnHeader/Filer/USAddress/CityNm0ROCKFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049341
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382992025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Action Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010271 Northland Dr NE

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$817,610
Liabilities
$649,965
Net assets
$167,645
Revenue
$176,888
Expenses
$228,028
Net income
-$51,140
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.06$0.08$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.16$0.31$1.47
2018Detailed filing. Detailed filing data is available for this year.$8.02$6.23$1.79$0.36$0.55$0.19
2017Detailed filing. Detailed filing data is available for this year.$8.25$6.27$1.98$1.54$1.48$0.06
2016Summary only. Only limited summary data is available for this year.$7.95$6.38$1.57$1.97$2.08$0.11
2015Detailed filing. Detailed filing data is available for this year.$8.18$6.50$1.68$1.77$2.28$0.51
2014Detailed filing. Detailed filing data is available for this year.$8.84$6.66$2.19$2.01$1.92$0.09
2013Detailed filing. Detailed filing data is available for this year.$9.02$6.92$2.10$2.04$1.98$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.28$7.24$2.03$2.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$7.32$2.11$2.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.54$7.57$1.97$2.24