Civic Intelligence

American Legion 412 Ray Barker

990 • Fiscal year 2020 • EIN 38-6148055

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

5480 Clark RdBath, MI 48808-9761

(517) 641-6131

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

32nd percentile

-16%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

21st percentile

-12%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-20%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$381,128

Down $50,386 (-12%) from 2019

Net Assets

Down

$379,891

Down $48,357 (-11%) from 2019

Liabilities

Down

$1,237

Down $2,029 (-62%) from 2019

Revenue

Down

$297,264

Down $74,120 (-20%) from 2019

Expenses

Up

$345,621

Up $2,073 (+0.6%) from 2019

Net Income

Down

-$48,357

Down $76,193 (-274%) from 2019

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

2020

Assets$381,128
Liabilities$1,237
Net Assets$379,891

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

2020

Revenue$297,264
Expenses$345,621
Net Income-$48,357
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$297,264
Mission and Program Overview

Mission

Promote social welfare of military community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$428,248$379,891▼ $48,357
Land, Buildings, and Equipment, Net$259,765$256,431▼ $3,334
Cash and Non-Interest-Bearing Accounts$171,749$124,697▼ $47,052
Total Assets$431,514$381,128▼ $50,386
Liabilities
Other Liabilities$3,266$1,237▼ $2,029
Total Liabilities$3,266$1,237▼ $2,029
Net Assets / Fund Balance
Total Net Assets Fund Balance$428,248$379,891▼ $48,357
Total Liabilities and Net Assets / Fund Balance$431,514$381,128▼ $50,386

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$211,538$163,689$375,227
Land$44,893-$44,893
Leasehold Improvements-$6,984$6,984
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan Oberst1st Vice COM
Scott a NicholsAdjutant
Chris MitchellChaplain
Leo H CowdryCommander
Michael HoyFinance Offi
Wes ParkHistorian
Ed EmeryService Offi
Joshua GunnSgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$26,319
Program Service Revenue
$270,945
Investment Income
$0
Other Revenue
$0
All Other Contributions
$13,738
Change in Net Assets
$-48,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,508
Salaries, Compensation, and Employee Benefits$69,113
Total Fundraising Expense$66,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$62,085$11,664$2,795$76,544
Other Salaries and Wages$34,518$25,569$3,835$63,922
Other Expenses$27,804-$25,477$25,477
Occupancy$8,198$6,073$911$15,182
Depreciation Depletion$11,539--$11,539
Payroll Taxes$2,804$2,076$311$5,191
Fees for Services Accounting-$4,265-$4,265
Fees for Services Other$3,689--$3,689
Total Functional Expenses$229,868$49,647$66,106$345,621
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$958
State Payroll Taxes Payable$206
Futa$67
Unemployment Tax Payable$6
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 10B

Follow by laws of organization and state command organization

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

Command group reviews financial statement and copy of 990 after completed but before filing.

Form 990, Page 6, Part VI, Line 12C

Review conflict of interest policy with command group. Executive committee reviews all enforcement and presents it to the membership for a vote to sanction or remove individual or individuals.

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
5480 CLARK RD, BATH, MI 48808-9761

Signing Officer

Name
Leo H Cowdry
Title
Commander
Phone
5176416131
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leo H Cowdry
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
580
Employees
15
Volunteers
7

Preparer

Firm
H&s Companies Pc
Address
6810 S CEDAR ST SUITE 3D, LANSING, MI 48911
Preparer
Andrew Ross CPA
Phone
5176944660
Supplemental Narrative

Additional Explanations

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

Promote social welfare of local military community

Form 990, Part IX, Line 24E

Prior deductions missed 22,520 0 0 bar purchases - lottery 14,100 0 0 supplies - other 3,389 2,259 0 state sales tax 4,389 0 0 supplies - office 0 3,577 0 dues - sal 2,265 0 0 cleaning & laundry 2,167 0 0 community donations 0 2,000 0 insurance - lottery 1,917 0 0 licenses & permits 1,841 0 0 utilities - lottery 1,696 0 0 supplies - sal 1,594 0 0 sponser 0 0 1,500 misc expense - lottery 1,203 0 0 covid 19 cleaning - lotte 0 1,126 0 phone 652 434 0 security system 541 401 60 raffle payouts 0 0 1,000 insurance bldg 405 300 45 janitorial - lottery 678 0 0 workmans comp - lottery 638 0 0 funeral donations 0 619 0 dues & subscriptions 267 198 30 lawn mowing - lottery 325 0 0 repairs - lottery 320 0 0 computer & internet - lot 0 224 0 dues - lottery 132 88 0 fruit basket - lottery 200 0 0 miscellaneous exp 0 0 160 tax service - lottery 150 0 0 women's auxiliary 0 150 0 rental equipment - sal 140 0 0 continuing education 0 121 0 decorations 0 88 0 tam trng 83 0 0 miscellaneous 49 32 0 convention fees - lottery 75 0 0 office supplies - lottery 62 0 0 bank service fees 48 12 0 service fees - sal 55 0 0 postage 55 0 0 lottery withdrawal 51 0 0 taxes 48 0 0 gasoline - lottery 30 0 0 corp filing fee 0 25 0 bond insurance 0 10 0 total 62,085 11,664 2,795

Raw XML Appendix344 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/ExplanationTxt0PROMOTE SOCIAL WELFARE OF LOCAL MILITARY COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOLLOW BY LAWS OF ORGANIZATION AND STATE COMMAND ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMAND GROUP REVIEWS FINANCIAL STATEMENT AND COPY OF 990 AFTER COMPLETED BUT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW CONFLICT OF INTEREST POLICY WITH COMMAND GROUP. EXECUTIVE COMMITTEE REVIEWS ALL ENFORCEMENT AND PRESENTS IT TO THE MEMBERSHIP FOR A VOTE TO SANCTION OR REMOVE INDIVIDUAL OR INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL TOP OFFICERS ARE UNCOMPENSATED VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OFFICERS OF THE ORGANIZATION ARE UNCOMPENSATED VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR DEDUCTIONS MISSED 22,520 0 0 BAR PURCHASES - LOTTERY 14,100 0 0 SUPPLIES - OTHER 3,389 2,259 0 STATE SALES TAX 4,389 0 0 SUPPLIES - OFFICE 0 3,577 0 DUES - SAL 2,265 0 0 CLEANING & LAUNDRY 2,167 0 0 COMMUNITY DONATIONS 0 2,000 0 INSURANCE - LOTTERY 1,917 0 0 LICENSES & PERMITS 1,841 0 0 UTILITIES - LOTTERY 1,696 0 0 SUPPLIES - SAL 1,594 0 0 SPONSER 0 0 1,500 MISC EXPENSE - LOTTERY 1,203 0 0 COVID 19 CLEANING - LOTTE 0 1,126 0 PHONE 652 434 0 SECURITY SYSTEM 541 401 60 RAFFLE PAYOUTS 0 0 1,000 INSURANCE BLDG 405 300 45 JANITORIAL - LOTTERY 678 0 0 WORKMANS COMP - LOTTERY 638 0 0 FUNERAL DONATIONS 0 619 0 DUES & SUBSCRIPTIONS 267 198 30 LAWN MOWING - LOTTERY 325 0 0 REPAIRS - LOTTERY 320 0 0 COMPUTER & INTERNET - LOT 0 224 0 DUES - LOTTERY 132 88 0 FRUIT BASKET - LOTTERY 200 0 0 MISCELLANEOUS EXP 0 0 160 TAX SERVICE - LOTTERY 150 0 0 WOMEN'S AUXILIARY 0 150 0 RENTAL EQUIPMENT - SAL 140 0 0 CONTINUING EDUCATION 0 121 0 DECORATIONS 0 88 0 TAM TRNG 83 0 0 MISCELLANEOUS 49 32 0 CONVENTION FEES - LOTTERY 75 0 0 OFFICE SUPPLIES - LOTTERY 62 0 0 BANK SERVICE FEES 48 12 0 SERVICE FEES - SAL 55 0 0 POSTAGE 55 0 0 LOTTERY WITHDRAWAL 51 0 0 TAXES 48 0 0 GASOLINE - LOTTERY 30 0 0 CORP FILING FEE 0 25 0 BOND INSURANCE 0 10 0 TOTAL 62,085 11,664 2,795
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0431514
IRS990/TotalAssetsEOYAmt0381128
IRS990/TotalAssetsGrp/BOYAmt0431514
IRS990/TotalAssetsGrp/EOYAmt0381128
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026319
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt066106
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049647
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0229868
IRS990/TotalFunctionalExpensesGrp/TotalAmt0345621
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03266
IRS990/TotalLiabilitiesEOYAmt01237
IRS990/TotalLiabilitiesGrp/BOYAmt03266
IRS990/TotalLiabilitiesGrp/EOYAmt01237
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0428248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0379891
IRS990/TotalOtherProgSrvcExpenseAmt0229868
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt0664
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0664
IRS990/TotalProgramServiceExpensesAmt0229868
IRS990/TotalProgramServiceRevenueAmt0270945
IRS990/TotalRevenueGrp/ExclusionAmt0270945
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297264
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0431514
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0381128
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06531 SLEIGHT RD
IRS990/USAddress/CityNm0BATH
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048808
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt0580
IRS990/WebsiteAddressTxt0WWW.BATHLEGION412.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEO H COWDRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05176416131
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION 412 RAY BARKER
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386148055
ReturnHeader/Filer/PhoneNum05176416131
ReturnHeader/Filer/USAddress/AddressLine1Txt05480 CLARK RD
ReturnHeader/Filer/USAddress/CityNm0BATH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0488089761
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382563599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H&S COMPANIES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06810 S CEDAR ST SUITE 3D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048911
ReturnHeader/PreparerPersonGrp/PhoneNum05176944660
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW ROSS CPA
ReturnHeader/ReturnTs02021-11-15T15:35:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COWDRY
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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
2020Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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

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