Civic Intelligence

American Legion 412 Ray Barker

990 • Fiscal year 2015 • EIN 38-6148055

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

5460 Clark RoadBath, MI 48808-9761

(517) 641-6131

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.01x

Higher debt load relative to revenue than 55% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Net Margin

47th percentile

1.1%

Higher net margin than 47% of similar nonprofits.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

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.

2015 filings • 501(c)19 • <$500k nonprofits • Source year 2015

Asset Growth

56th percentile

1.0%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

89th percentile

53%

Faster revenue growth than 89% of similar nonprofits.

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

Assets

Up

$345,848

Up $3,413 (+1.0%) from 2014

Net Assets

Up

$342,925

Up $3,544 (+1.0%) from 2014

Liabilities

Down

$2,923

Down $131 (-4.3%) from 2014

Revenue

Up

$328,447

Up $113,862 (+53%) from 2014

Expenses

Up

$324,903

Up $80,877 (+33%) from 2014

Net Income

Up

$3,544

Up $32,985 (+112%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $393,075Liabilities 2010: $3,078Net Assets 2010: $389,9972010Assets 2011: $387,493Liabilities 2011: $3,045Net Assets 2011: $384,4482011Assets 2012: $369,503Liabilities 2012: $3,263Net Assets 2012: $366,2402012Assets 2013: $371,261Liabilities 2013: $2,439Net Assets 2013: $368,8222013Assets 2014: $342,435Liabilities 2014: $3,054Net Assets 2014: $339,3812014Assets 2015: $345,848Liabilities 2015: $2,923Net Assets 2015: $342,9252015Assets 2016: $353,135Liabilities 2016: $2,573Net Assets 2016: $350,5622016Assets 2017: $382,047Liabilities 2017: $2,967Net Assets 2017: $379,0802017Assets 2018: $405,079Liabilities 2018: $4,667Net Assets 2018: $400,4122018Assets 2019: $431,514Liabilities 2019: $3,266Net Assets 2019: $428,2482019Assets 2020: $381,128Liabilities 2020: $1,237Net Assets 2020: $379,8912020Assets 2021: $353,893Liabilities 2021: $4,606Net Assets 2021: $349,2872021Assets 2022: $321,995Liabilities 2022: $5,489Net Assets 2022: $316,5062022Assets 2023: $334,620Liabilities 2023: $2,710Net Assets 2023: $331,9102023Assets 2024: $315,104Liabilities 2024: $2,577Net Assets 2024: $312,5272024

Highlighted filing

2015

Assets$345,848
Liabilities$2,923
Net Assets$342,925

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $615,7422010Expenses 2011: $291,6312011Expenses 2012: $283,3642012Revenue 2013: $443,224Expenses 2013: $440,642Net Income 2013: $2,5822013Revenue 2014: $214,585Expenses 2014: $244,026Net Income 2014: -$29,4412014Revenue 2015: $328,447Expenses 2015: $324,903Net Income 2015: $3,5442015Revenue 2016: $254,295Expenses 2016: $246,658Net Income 2016: $7,6372016Revenue 2017: $345,278Expenses 2017: $316,760Net Income 2017: $28,5182017Revenue 2018: $363,955Expenses 2018: $342,623Net Income 2018: $21,3322018Revenue 2019: $371,384Expenses 2019: $343,548Net Income 2019: $27,8362019Revenue 2020: $297,264Expenses 2020: $345,621Net Income 2020: -$48,3572020Revenue 2021: $463,758Expenses 2021: $494,362Net Income 2021: -$30,6042021Revenue 2022: $479,573Expenses 2022: $512,354Net Income 2022: -$32,7812022Revenue 2023: $454,273Expenses 2023: $438,869Net Income 2023: $15,4042023Revenue 2024: $310,677Expenses 2024: $291,099Net Income 2024: $19,5782024

Highlighted filing

2015

Revenue$328,447
Expenses$324,903
Net Income$3,544
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$328,447
Mission and Program Overview

Mission

Promote social welfare of military community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$339,381$342,925▲ $3,544
Land, Buildings, and Equipment, Net$309,160$308,024▼ $1,136
Cash and Non-Interest-Bearing Accounts$33,275$37,824▲ $4,549
Total Assets$342,435$345,848▲ $3,413
Liabilities
Other Liabilities$3,054$2,923▼ $131
Total Liabilities$3,054$2,923▼ $131
Net Assets / Fund Balance
Total Net Assets Fund Balance$339,381$342,925▲ $3,544
Total Liabilities and Net Assets / Fund Balance$342,435$345,848▲ $3,413

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$263,131$110,875$374,006
Land$44,893-$44,893
Compensation and Service Providers

Board Members and Trustees

NameTitle
Al LebiodaAdjutant
Kelly DandandeauCommander
Jeff KloecknerFinance Offi
-Historian
-Jr Vice Comm
-Sergeant at
Wes ParkService Offi
John McgonigalVice Command
Revenue and Support

Revenue Composition

Contributions and Grants
$6,655
Program Service Revenue
$321,792
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$3,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$241,907
Salaries, Compensation, and Employee Benefits$82,996
Total Fundraising Expense$6,050
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,184$30,507$4,576$76,267
Occupancy$8,904$6,595$989$16,488
All Other Expenses$8,214$7,571$82$15,867
Depreciation Depletion$11,029--$11,029
Payroll Taxes$3,634$2,692$403$6,729
Other Expenses$5,750$4,327-$4,327
Fees for Services Accounting-$550-$550
Total Functional Expenses$266,611$52,242$6,050$324,903
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fed Payroll Taxes Payable$1,655
Sale Tax Payable$841
State Payroll Taxes Payable$292
Unemployment Tax Payable$91
Futa$44
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
Yes
Other officer compensation reviewed
Yes
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

Reviewed financial statement and copy of 990 after completed but befor filing.

Form 990, Page 6, Part VI, Line 15A

All top officers are uncompensated volunteers.

Form 990, Page 6, Part VI, Line 15B

All officers of the organization are uncompensated volunteers

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion 412 Ray Barker
EIN
38-6148055
Phone
5176416131
Address
5460 CLARK ROAD, BATH, MI 48808-9761

Signing Officer

Name
Leo H Cowdry
Title
Commander
Phone
5176416131
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
210
Employees
12

Preparer

Firm
Re Wingate Accounting
Address
6230 TIMBER VIEW DR, EAST LANSING, MI 48823
Preparer
Ronald E Wingate
Phone
5173392153
Supplemental Narrative

Additional Explanations

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

Promote social welfare of local military community

Raw XML Appendix325 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/USAddress/AddressLine1Txt06531 SLEIGHT RD
IRS990/USAddress/CityNm0BATH
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048808
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt0210
IRS990/WebsiteAddressTxt0WWW.BATHLEGION412.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEO H COWDRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05176416131
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 412 RAY BARKER
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386148055
ReturnHeader/Filer/PhoneNum05176416131
ReturnHeader/Filer/USAddress/AddressLine1Txt05460 CLARK ROAD
ReturnHeader/Filer/USAddress/CityNm0BATH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0488089761
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382645608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RE WINGATE ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06230 TIMBER VIEW DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048823
ReturnHeader/PreparerPersonGrp/PhoneNum05173392153
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD E WINGATE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-14T14:34:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.03$3.13$3.11$2.91$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.03$3.32$4.54$4.39$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.05$3.17$4.80$5.12$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.05$3.49$4.64$4.94$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.01$3.80$2.97$3.46$0.48
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.32$0.03$4.28$3.71$3.44$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.05$4.00$3.64$3.43$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.03$3.79$3.45$3.17$0.29
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.03$3.51$2.54$2.47$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.46$0.03$3.43$3.28$3.25$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.03$3.39$2.15$2.44$0.29
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.71$0.02$3.69$4.43$4.41$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.03$3.66$2.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.03$3.84$2.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.03$3.90$6.16
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)19 • <$500k nonprofits