Civic Intelligence

American Legion Post 261

EIN 38-6148099 • 501(c)19 • Eastpointe, MI

Profile

Local post of american legion dept of mi

P O Box 143Eastpointe, MI 48021
Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

3rd percentile

-235%

Higher net margin than 3% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

18th percentile

-14%

Faster asset growth than 18% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-55%

Faster revenue growth than 6% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$136,166

Down $21,600 (-14%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$136,166

Down $21,600 (-14%) from 2021

Operations
Liabilities / Revenue55th percentileNet Margin3rd percentile

Revenue

Down

$9,173

Down $11,013 (-55%) from 2021

Expenses

Up

$30,773

Up $732 (+2.4%) from 2021

Net Income

Down

-$21,600

Down $11,745 (-119%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2011: $97,274Liabilities 2011: $1,8092011Assets 2012: $97,428Liabilities 2012: $1,3432012Assets 2013: $95,173Liabilities 2013: $8092013Assets 2014: $88,329Liabilities 2014: $7502014Assets 2015: $85,935Liabilities 2015: -$2672015Assets 2016: $83,415Liabilities 2016: $02016Assets 2017: $83,683Liabilities 2017: $1,8532017Assets 2018: $80,870Liabilities 2018: $02018Assets 2019: $166,077Liabilities 2019: $02019Assets 2020: $167,621Liabilities 2020: $0Net Assets 2020: $167,6212020Assets 2021: $157,766Liabilities 2021: $0Net Assets 2021: $157,7662021Assets 2022: $136,166Liabilities 2022: $0Net Assets 2022: $136,1662022

Highlighted filing

2022

Assets$136,166
Liabilities$0
Net Assets$136,166
Open 2022 Filing

Operations Trend

Revenue Growth6th percentile

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

$100K$50K$0-$50KRevenue 2011: $12,503Expenses 2011: $12,463Net Income 2011: $402011Revenue 2012: $13,015Expenses 2012: $12,395Net Income 2012: $6202012Revenue 2013: $10,411Expenses 2013: $11,512Net Income 2013: -$1,1012013Revenue 2014: $1,725Expenses 2014: $8,716Net Income 2014: -$6,9912014Revenue 2015: $6,682Expenses 2015: $8,357Net Income 2015: -$1,6752015Revenue 2016: $4,220Expenses 2016: $6,506Net Income 2016: -$2,2862016Revenue 2017: $4,782Expenses 2017: $6,287Net Income 2017: -$1,5052017Revenue 2018: $6,466Expenses 2018: $7,426Net Income 2018: -$9602018Revenue 2019: $94,317Expenses 2019: $9,110Net Income 2019: $85,2072019Revenue 2020: $12,209Expenses 2020: $19,446Net Income 2020: -$7,2372020Revenue 2021: $20,186Expenses 2021: $30,041Net Income 2021: -$9,8552021Revenue 2022: $9,173Expenses 2022: $30,773Net Income 2022: -$21,6002022

Highlighted filing

2022

Revenue$9,173
Expenses$30,773
Net Income-$21,600
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$136,166
Liabilities
$0
Net assets
$136,166
Revenue
$9,173
Expenses
$30,773
Net income
-$21,600
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.09$0.31$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.20$0.30$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.12$0.19$0.07
2019Summary only. Only limited summary data is available for this year.$1.66$0.00$0.94$0.09$0.85
2018Summary only. Only limited summary data is available for this year.$0.81$0.00$0.06$0.07$0.01
2017Summary only. Only limited summary data is available for this year.$0.84$0.02$0.05$0.06$0.02
2016Summary only. Only limited summary data is available for this year.$0.83$0.00$0.04$0.07$0.02
2015Summary only. Only limited summary data is available for this year.$0.86$0.00$0.07$0.08$0.02
2014Summary only. Only limited summary data is available for this year.$0.88$0.01$0.02$0.09$0.07
2013Summary only. Only limited summary data is available for this year.$0.95$0.01$0.10$0.12$0.01
2012Summary only. Only limited summary data is available for this year.$0.97$0.01$0.13$0.12$0.01
2011Summary only. Only limited summary data is available for this year.$0.97$0.02$0.13$0.12$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 30, 2023
Return Version
2022v5.0
Gross Receipts
$21,870
Mission and Program Overview

Mission

Local post of american legion dept of mi

Program Services

DescriptionGrantsExpenses
TO SUPPORT LOCAL CHARITIES WHO ASSIST VETERANS AND THEIR FAMILIES-$1,500
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAN SHERWOODCommander-$0--
GEORGE BUNDYSgt At Arms-$0--
STEVE CLARKJudge Advocate-$0--
RICHARD PERKINSDirector-$0--
Filing and Contact Details

Filer

Filer Name
American Legion Post 261
EIN
38-6148099
Address
P O BOX 143, EASTPOINTE, MI 48021

Signing Officer

Name
Daniel Sherwood
Title
Commander
Phone
5862163492
Signed
2023-08-30
Discuss with paid preparer
Yes

Preparer

Firm
Patrick F O Hara P C
Address
377 Fisher Road Suite F, GROSSE POINTE, MI 48230
Preparer
Patrick F Ohara CPA
Phone
3138859700
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountcapital gain didtributions 988”

List of grants and similar amounts paid Part I line 10

“Activity grants less than $ 5,000. Amount 1,500”

Description of other expenses Part I line 16

“Description amountbank fees 1,010equipment 530post office box 156american legion dept of mi fees 1,764membership 120miscellaneous 30investment fees 1,306foreign tax 36donations 390unrealized gains(losses) 19,101”

Raw XML Appendix121 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAN SHERWOOD
IRS990EZ/BooksInCareOfDetail/PhoneNum05862163492
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt017236 LOWELL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROSEVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048066
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0157766
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0136166
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt012697
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21600
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02970
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0157766
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0136166
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-127
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01500
IRS990EZ/GrossReceiptsAmt021870
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05762
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02550
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0157766
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0136166
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0157766
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0136166
IRS990EZ/OccupancyRentUtltsAndMaintAmt01860
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAN SHERWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GEORGE BUNDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEVE CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD PERKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2JUDGE ADVOCATE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt024443
IRS990EZ/OtherRevenueTotalAmt0988
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0LOCAL POST OF AMERICAN LEGION DEPT OF MI
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SUPPORT LOCAL CHARITIES WHO ASSIST VETERANS AND THEIR FAMILIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01500
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt012570
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030773
IRS990EZ/TotalProgramServiceExpensesAmt01500
IRS990EZ/TotalRevenueAmt09173
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTCAPITAL GAIN DIDTRIBUTIONS 988
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY GRANTS LESS THAN $ 5,000. AMOUNT 1,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTBANK FEES 1,010EQUIPMENT 530POST OFFICE BOX 156AMERICAN LEGION DEPT OF MI FEES 1,764MEMBERSHIP 120MISCELLANEOUS 30INVESTMENT FEES 1,306FOREIGN TAX 36DONATIONS 390UNREALIZED GAINS(LOSSES) 19,101
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other expenses Part I line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SHERWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum05862163492
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 261
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386148099
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 143
ReturnHeader/Filer/USAddress/CityNm0EASTPOINTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048021
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382566157
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Patrick F O Hara P C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0377 Fisher Road Suite F
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GROSSE POINTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048230
ReturnHeader/PreparerPersonGrp/PhoneNum03138859700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK F OHARA CPA
ReturnHeader/ReturnTs02023-09-05T19:32:36-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DANIEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHERWOOD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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