Civic Intelligence

The American Legion Chief Pontiac Post 377

EIN 38-6148017 • 501(c)19 • Clarkston, MI

Profile

The american legion cheif pontiac post 377 is a patriotic veterans organization devoted to mutual helpfulness. It is committeed to mentoring youth and sponsorship of wholesome programs in our community, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. The following activities support our exempt purpose to promote social welfare of the community: 1. Sponsor youth baseball team, annually, 2. Sponsor boy scout pack and troop, annually 3. Participate in community events per year such as parades, memorials, dedication ceremonies recoginizing veterans and armed forces members 4. Participiate in community charity events 5. Host americanism dinner 6. Host fishing derby 7. Sponsor youth participants to attend state and national leadership conferences 8. Provide a venue for community events the following activities support our exempt purpose to assist war veterans and members of the armed forces, their dependen

4819 Mary SueClarkston, MI 48346

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)19 • <$500k nonprofits • Source year 2023

Net Margin

51st percentile

2.9%

Higher net margin than 51% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2023

Asset Growth

65th percentile

4.9%

Faster asset growth than 65% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-11%

Faster revenue growth than 35% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$239,405

Up $11,105 (+4.9%) from 2022

Liabilities

Down

$0

Down $871 (-100%) from 2022

Net Assets

Up

$239,405

Up $11,976 (+5.3%) from 2022

Revenue

Down

$415,249

Down $51,024 (-11%) from 2022

Expenses

Up

$403,277

Up $4,933 (+1.2%) from 2022

Net Income

Down

$11,972

Down $55,957 (-82%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $88,666Liabilities 2012: $11,594Net Assets 2012: $77,0722012Assets 2013: $94,606Liabilities 2013: $10,005Net Assets 2013: $84,6012013Assets 2014: $88,378Liabilities 2014: $11,503Net Assets 2014: $76,8752014Assets 2015: $87,180Liabilities 2015: $5,482Net Assets 2015: $81,6982015Assets 2016: $115,908Liabilities 2016: $5,191Net Assets 2016: $110,7172016Assets 2017: $161,778Liabilities 2017: $6,373Net Assets 2017: $155,4052017Assets 2018: $174,421Liabilities 2018: $5,376Net Assets 2018: $169,0452018Assets 2019: $181,040Liabilities 2019: $6,744Net Assets 2019: $174,2962019Assets 2020: $155,604Liabilities 2020: $5,674Net Assets 2020: $149,9302020Assets 2021: $165,175Liabilities 2021: $5,674Net Assets 2021: $159,5012021Assets 2022: $228,300Liabilities 2022: $871Net Assets 2022: $227,4292022Assets 2023: $239,405Liabilities 2023: $0Net Assets 2023: $239,4052023

Highlighted filing

2023

Assets$239,405
Liabilities$0
Net Assets$239,405

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $314,086Expenses 2012: $305,287Net Income 2012: $8,7992012Revenue 2013: $348,894Expenses 2013: $344,184Net Income 2013: $4,7102013Revenue 2014: $331,182Expenses 2014: $338,937Net Income 2014: -$7,7552014Revenue 2015: $332,805Expenses 2015: $327,984Net Income 2015: $4,8212015Revenue 2016: $375,560Expenses 2016: $346,538Net Income 2016: $29,0222016Revenue 2017: $410,004Expenses 2017: $365,319Net Income 2017: $44,6852017Revenue 2018: $274,660Expenses 2018: $261,020Net Income 2018: $13,6402018Revenue 2019: $368,659Expenses 2019: $363,409Net Income 2019: $5,2502019Revenue 2020: $260,561Expenses 2020: $284,926Net Income 2020: -$24,3652020Revenue 2021: $253,191Expenses 2021: $246,620Net Income 2021: $6,5712021Revenue 2022: $466,273Expenses 2022: $398,344Net Income 2022: $67,9292022Revenue 2023: $415,249Expenses 2023: $403,277Net Income 2023: $11,9722023

Highlighted filing

2023

Revenue$415,249
Expenses$403,277
Net Income$11,972

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Apr 1, 2024
Return Version
2022v5.0
Gross Receipts
$415,249
Mission and Program Overview

Mission

The american legion cheif pontiac post 377 is a patriotic veterans organization devoted to mutual helpfulness. It is committeed to mentoring youth and sponsorship of wholesome programs in our community, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. The following activities support our exempt purpose to promote social welfare of the community: 1. Sponsor youth baseball team, annually, 2. Sponsor boy scout pack and troop, annually 3. Participate in community events per year such as parades, memorials, dedication ceremonies recoginizing veterans and armed forces members 4. Participiate in community charity events 5. Host americanism dinner 6. Host fishing derby 7. Sponsor youth participants to attend state and national leadership conferences 8. Provide a venue for community events the following activities support our exempt purpose to assist war veterans and members of the armed forces, their dependen

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$227,429$239,405▲ $11,976
Land, Buildings, and Equipment, Net$63,641$113,610▲ $49,969
Cash and Non-Interest-Bearing Accounts$67,063$72,170▲ $5,107
Savings and Temporary Cash Investments$69,956$50,252▼ $19,704
Total Assets$228,300$239,405▲ $11,105
Other Assets Total$27,640$3,373▼ $24,267
Liabilities
Other Liabilities$871--
Total Liabilities$871$0▼ $871
Net Assets / Fund Balance
Total Net Assets Fund Balance$227,429$239,405▲ $11,976
Total Liabilities and Net Assets / Fund Balance$228,300$239,405▲ $11,105

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,523$118,264$169,787
Equipment$50,892$57,271$108,163
Land$11,195-$11,195
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert PawlakTrustee
Ronald CottickTrustee
Erin DunnAdjunt
Gerald ClementCommander
Timothy CogleyFinance Offi
Paul WilderSr Vice Comm
Revenue and Support

Revenue Composition

Contributions and Grants
$3,712
Program Service Revenue
$395,029
Investment Income
$0
Other Revenue
$16,508
All Other Contributions
$3,712
Change in Net Assets
$11,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,360
Total Fundraising Expense$14,881
Grants and Similar Amounts Paid$2,917
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$3,099$50,787$7,483$61,369
All Other Expenses$27,549$18,894$4,029$50,472
Other Expenses$34,989$76,608-$34,989
Depreciation Depletion$12,604--$12,604
Office Expenses$1,929$4,453$3,369$9,751
Insurance$7,390--$7,390
Fees for Services Accounting-$5,064-$5,064
Grants to Domestic Orgs$2,917--$2,917
Information Technology$159$762-$921
Total Functional Expenses$231,828$156,568$14,881$403,277
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The American Legion Chief
EIN
38-6148017
Phone
2486226259
Address
4819 MARY SUE, CLARKSTON, MI 48346

Signing Officer

Name
Timothy Cogley
Title
Finance Officer
Phone
2486133023
Signed
2024-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Cogley
Formed
1948
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
HALLMANN ADVISORS CPA'S PC
Address
5710 BELLA ROSE BLVD STE 200, CLARKSTON, MI 48348-4773
Preparer
Roger Avie
Phone
2486252727
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The american legion cheif pontiac post 377 is a patriotic veterans organization devoted to mutual helpfulness. It is committeed to mentoring youth and sponsorship of wholesome programs in our community, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. The following activities support our exempt purpose to promote social welfare of the community: 1. Sponsor youth baseball team, annually, 2. Sponsor boy scout pack and troop, annually 3. Participate in community events per year such as parades, memorials, dedication ceremonies recoginizing veterans and armed forces members 4. Participiate in community charity events 5. Host americanism dinner 6. Host fishing derby 7. Sponsor youth participants to attend state and national leadership conferences 8. Provide a venue for community events the following activities support our exempt purpose to assist war veterans and members of the armed forces, their dependents, widows and orphans: 1. Provide transport to/from va hospital and other medical appointments 2. Assist with host services at va hospitals in michigan 3. Provide memorial honor guard services for deceased veterans 4. Provide holiday parties and gifts for veterans dependents 5. Host adopt a platoon collection & packing events 6. Support va rehabilitation program through poppy sales & community education the following activities suppprot our exempt purpose to provide social and recreational activities for members: 1. Host a members club for social interaction, ongoing 2. Host dinner dances, board/card game clubs, monthly

Form 990, Page 2, Part III, Line 4D

Provide youth recreational services, community event venue, community recreational activies, memorials of deceased veterans, assist disabled veterans in hospitals, assist veterans with obtaining medical care, veterans benefits and general welfare

Form 990, Part IX, Line 24E

Supplies 14,581 11,528 3,829 internet expense 6,156 0 0 purchases pull tabs 3,119 0 0 fundraising expense 0 3,015 0 purchases 2,316 0 0 licenses and fees 0 1,604 200 supplies - baseball acct 0 1,683 0 dues and subscription - f 0 869 0 auto expense 435 0 0 purchases - fish fry 395 0 0 flags & memorials - legio 200 0 0 small tools & equipment 158 0 0 miscellanous expense 0 125 0 equipment rental 106 0 0 flowers & memorials - leg 83 0 0 bank service charges 0 50 0 taxes - mar 0 20 0 total 27,549 18,894 4,029

Form 990, Part XI, Line 9

ROUNDING 4

Raw XML Appendix333 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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IRS990/PYRevenuesLessExpensesAmt067929
IRS990/PYTotalExpensesAmt0398344
IRS990/PYTotalRevenueAmt0466273
IRS990/ReconcilationRevenueExpnssAmt011972
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IRS990/RentalIncomeOrLossGrp/RealAmt016508
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0395029
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0239405
IRS990/SavingsAndTempCashInvstGrp/BOYAmt069956
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050252
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IRS990ScheduleD/BuildingsGrp/BookValueAmt051523
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0118264
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0169787
IRS990ScheduleD/EquipmentGrp/BookValueAmt050892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt057271
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108163
IRS990ScheduleD/LandGrp/BookValueAmt011195
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011195
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0113610
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN LEGION CHEIF PONTIAC POST 377 IS A PATRIOTIC VETERANS ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS. IT IS COMMITTEED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITY, ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS. THE FOLLOWING ACTIVITIES SUPPORT OUR EXEMPT PURPOSE TO PROMOTE SOCIAL WELFARE OF THE COMMUNITY: 1. SPONSOR YOUTH BASEBALL TEAM, ANNUALLY, 2. SPONSOR BOY SCOUT PACK AND TROOP, ANNUALLY 3. PARTICIPATE IN COMMUNITY EVENTS PER YEAR SUCH AS PARADES, MEMORIALS, DEDICATION CEREMONIES RECOGINIZING VETERANS AND ARMED FORCES MEMBERS 4. PARTICIPIATE IN COMMUNITY CHARITY EVENTS 5. HOST AMERICANISM DINNER 6. HOST FISHING DERBY 7. SPONSOR YOUTH PARTICIPANTS TO ATTEND STATE AND NATIONAL LEADERSHIP CONFERENCES 8. PROVIDE A VENUE FOR COMMUNITY EVENTS THE FOLLOWING ACTIVITIES SUPPORT OUR EXEMPT PURPOSE TO ASSIST WAR VETERANS AND MEMBERS OF THE ARMED FORCES, THEIR DEPENDENTS, WIDOWS AND ORPHANS: 1. PROVIDE TRANSPORT TO/FROM VA HOSPITAL AND OTHER MEDICAL APPOINTMENTS 2. ASSIST WITH HOST SERVICES AT VA HOSPITALS IN MICHIGAN 3. PROVIDE MEMORIAL HONOR GUARD SERVICES FOR DECEASED VETERANS 4. PROVIDE HOLIDAY PARTIES AND GIFTS FOR VETERANS DEPENDENTS 5. HOST ADOPT A PLATOON COLLECTION & PACKING EVENTS 6. SUPPORT VA REHABILITATION PROGRAM THROUGH POPPY SALES & COMMUNITY EDUCATION THE FOLLOWING ACTIVITIES SUPPPROT OUR EXEMPT PURPOSE TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS: 1. HOST A MEMBERS CLUB FOR SOCIAL INTERACTION, ONGOING 2. HOST DINNER DANCES, BOARD/CARD GAME CLUBS, MONTHLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE YOUTH RECREATIONAL SERVICES, COMMUNITY EVENT VENUE, COMMUNITY RECREATIONAL ACTIVIES, MEMORIALS OF DECEASED VETERANS, ASSIST DISABLED VETERANS IN HOSPITALS, ASSIST VETERANS WITH OBTAINING MEDICAL CARE, VETERANS BENEFITS AND GENERAL WELFARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUPPLIES 14,581 11,528 3,829 INTERNET EXPENSE 6,156 0 0 PURCHASES PULL TABS 3,119 0 0 FUNDRAISING EXPENSE 0 3,015 0 PURCHASES 2,316 0 0 LICENSES AND FEES 0 1,604 200 SUPPLIES - BASEBALL ACCT 0 1,683 0 DUES AND SUBSCRIPTION - F 0 869 0 AUTO EXPENSE 435 0 0 PURCHASES - FISH FRY 395 0 0 FLAGS & MEMORIALS - LEGIO 200 0 0 SMALL TOOLS & EQUIPMENT 158 0 0 MISCELLANOUS EXPENSE 0 125 0 EQUIPMENT RENTAL 106 0 0 FLOWERS & MEMORIALS - LEG 83 0 0 BANK SERVICE CHARGES 0 50 0 TAXES - MAR 0 20 0 TOTAL 27,549 18,894 4,029
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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 IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07044 BLUEWATER DRIVE
IRS990/USAddress/CityNm0CLARKSTON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048348
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY COGLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02486133023
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE AMERICAN LEGION CHIEF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PONTIAC POST 377
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386148017
ReturnHeader/Filer/PhoneNum02486226259
ReturnHeader/Filer/USAddress/AddressLine1Txt04819 MARY SUE
ReturnHeader/Filer/USAddress/CityNm0CLARKSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048346
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203719059
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HALLMANN ADVISORS CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05710 BELLA ROSE BLVD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0483484773
ReturnHeader/PreparerPersonGrp/PhoneNum02486252727
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER AVIE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-03T10:58:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TIMOTHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COGLEY
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

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