Civic Intelligence

American Legion Post 475 Wiley Koon

990EZ • Fiscal year 2013 • EIN 38-6235273

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

Organization ProfileN/A
425 E Clay StSchoolcraft, MI 49087

(269) 679-4339

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Net Margin

84th percentile

21%

Higher net margin than 84% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Top Officer Pay

95th percentile

$9,439

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2013 filings • 501(c)19 • <$500k nonprofits • Source year 2013

Asset Growth

83rd percentile

12%

Faster asset growth than 83% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

72nd percentile

13%

Faster revenue growth than 72% of similar nonprofits.

2013 filings • 501(c)19 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$166,642

Up $17,865 (+12%) from 2012

Net Assets

Up

$164,735

Up $17,543 (+12%) from 2012

Liabilities

Up

$1,907

Up $322 (+20%) from 2012

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin84th percentile

Revenue

Up

$85,251

Up $9,976 (+13%) from 2012

Expenses

Up

$67,708

Up $3,357 (+5.2%) from 2012

Net Income

Up

$17,543

Up $6,619 (+61%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$200K$150K$100K$50K$0Assets 2010: $131,736Liabilities 2010: $1,401Net Assets 2010: $130,3352010Assets 2011: $137,777Liabilities 2011: $1,509Net Assets 2011: $136,2682011Assets 2012: $148,777Liabilities 2012: $1,585Net Assets 2012: $147,1922012Assets 2013: $166,642Liabilities 2013: $1,907Net Assets 2013: $164,7352013Assets 2014: $120,379Liabilities 2014: $2,415Net Assets 2014: $117,9642014Assets 2015: $102,981Liabilities 2015: $4,267Net Assets 2015: $98,7142015Assets 2016: $91,406Liabilities 2016: $1,272Net Assets 2016: $90,1342016Assets 2017: $86,782Liabilities 2017: $2,249Net Assets 2017: $84,5332017Assets 2018: $98,094Liabilities 2018: $3,800Net Assets 2018: $94,2942018Assets 2019: $114,835Liabilities 2019: $3,611Net Assets 2019: $111,2242019Assets 2020: $116,461Liabilities 2020: $1,282Net Assets 2020: $115,1792020Assets 2021: $125,188Liabilities 2021: $1,974Net Assets 2021: $123,2142021Assets 2022: $116,563Liabilities 2022: $1,875Net Assets 2022: $114,6882022Assets 2023: $119,176Liabilities 2023: $1,948Net Assets 2023: $117,2282023Assets 2024: $132,811Liabilities 2024: $1,930Net Assets 2024: $130,8812024

Highlighted filing

2013

Assets$166,642
Liabilities$1,907
Net Assets$164,735
Open 2013 Filing

Operations Trend

Revenue Growth72nd percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $65,255Expenses 2010: $59,914Net Income 2010: $5,3412010Revenue 2011: $70,154Expenses 2011: $64,221Net Income 2011: $5,9332011Revenue 2012: $75,275Expenses 2012: $64,351Net Income 2012: $10,9242012Revenue 2013: $85,251Expenses 2013: $67,708Net Income 2013: $17,5432013Revenue 2014: $79,485Expenses 2014: $83,142Net Income 2014: -$3,6572014Revenue 2015: $78,316Expenses 2015: $65,809Net Income 2015: $12,5072015Revenue 2016: $87,892Expenses 2016: $87,638Net Income 2016: $2542016Revenue 2017: $95,707Expenses 2017: $101,308Net Income 2017: -$5,6012017Revenue 2018: $92,319Expenses 2018: $82,558Net Income 2018: $9,7612018Revenue 2019: $112,892Expenses 2019: $95,962Net Income 2019: $16,9302019Revenue 2020: $69,862Expenses 2020: $65,907Net Income 2020: $3,9552020Revenue 2021: $100,831Expenses 2021: $92,796Net Income 2021: $8,0352021Revenue 2022: $130,435Expenses 2022: $138,961Net Income 2022: -$8,5262022Revenue 2023: $121,166Expenses 2023: $118,626Net Income 2023: $2,5402023Revenue 2024: $123,006Expenses 2024: $109,353Net Income 2024: $13,6532024

Highlighted filing

2013

Revenue$85,251
Expenses$67,708
Net Income$17,543
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$193,754
Mission and Program Overview

Mission

Veterans recreation and community services

Veterans recreation & community services

Program Services

DescriptionGrantsExpenses
RECREATION FOR THE 420 MEMBERS OF THE AMERICAN LEGION POST. COMMUNTIY SERVICES AND YOUTH ACTIVITIES.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SALLY LEGOBar TenderPT$9,439-$9,439
TIM CULBERTSONCommanderPT$0--
JASON SMITH1st Vice CommanderPT$0--
PAUL HART2nd Vice Commander-$0--
CRAIG SMITHAdjutant-$0--
JIM KELECABASgt At Arms-$0--
DANIEL VAN SWEDENFinance OfficerPT$0--
JEFFREY LADDBar ManagerPT$0--
ARDEN REIGLEHistorian-$0--
JOHN WRIGHTAsst. Bar MgrPT$0--
Filing and Contact Details

Filer

EIN
38-6235273
Phone
2696794339

Signing Officer

Name
Tim Culbertson
Title
Commander
Phone
2696794339
Signed
2014-05-12
Discuss with paid preparer
Yes

Preparer

Preparer
Craig I Pederson CPA
Phone
2696294088
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Hall usage 970. 1099b-insurance co. Membership buy-out 17519.”

Form 990EZ, Part I, Line 16

“Memberships & dues 5588. Insurance 3613. Sales tax 5120. Laundry & cleaning 4067. Local charities 1184. Licenses & fees 1539. Payroll taxes 2223.”

Form 990EZ, Part II, Line 24

“Security deposit 350. 350. Inventory 3212. 3901.”

Form 990EZ, Part II, Line 26

“Sales tax 507. 475. Payroll taxes 1078. 1432.”

Form 990, Part IX, Line 24F

“Miscellaneous licenses & fees”

Raw XML Appendix167 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum02696794339
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10425 E CLAY ST
IRS990EZ/BooksInCareOfDetail/USAddress/City0SCHOOLCRAFT
IRS990EZ/BooksInCareOfDetail/USAddress/State0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode049087
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt076951
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt088211
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01975
IRS990EZ/CostOfGoodsSoldAmt040984
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017543
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02484
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0148777
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0166642
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt073905
IRS990EZ/GrossProfitLossSlsOfInvntryAmt052483
IRS990EZ/GrossReceiptsAmt0193754
IRS990EZ/GrossSalesOfInventoryAmt093467
IRS990EZ/GroupExemptionNum00925
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0155
IRS990EZ/LandAndBuildingsGrp/BOYAmt068264
IRS990EZ/LandAndBuildingsGrp/EOYAmt074180
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt05763
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0147192
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0164735
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0147192
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0164735
IRS990EZ/OccupancyRentUtltsAndMaintAmt016690
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt610.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt730.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt910.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt79439
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIM CULBERTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JASON SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAUL HART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CRAIG SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JIM KELECABA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DANIEL VAN SWEDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEFFREY LADD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7SALLY LEGO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ARDEN REIGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9JOHN WRIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SGT AT ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BAR MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BAR TENDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8HISTORIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9ASST. BAR MGR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03562
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04251
IRS990EZ/OtherExpensesTotalAmt023334
IRS990EZ/OtherRevenueTotalAmt018489
IRS990EZ/PrimaryExemptPurposeTxt0VETERANS RECREATION & COMMUNITY SERVICES
IRS990EZ/PrintingPublicationsPostageAmt02186
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RECREATION FOR THE 420 MEMBERS OF THE AMERICAN LEGION POST. COMMUNTIY SERVICES AND YOUTH ACTIVITIES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt023014
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt067519
IRS990EZ/SpecialEventsNetIncomeLossAmt06386
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01585
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01907
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt067708
IRS990EZ/TotalRevenueAmt085251
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt054404
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt054404
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt067519
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt073905
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt073905
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt06386
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt013115
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt013115
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CRAIG SMITH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10812 BACON AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/City0PORTAGE
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode049002
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HALL USAGE 970. 1099B-INSURANCE CO. MEMBERSHIP BUY-OUT 17519.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIPS & DUES 5588. INSURANCE 3613. SALES TAX 5120. LAUNDRY & CLEANING 4067. LOCAL CHARITIES 1184. LICENSES & FEES 1539. PAYROLL TAXES 2223.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SECURITY DEPOSIT 350. 350. INVENTORY 3212. 3901.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALES TAX 507. 475. PAYROLL TAXES 1078. 1432.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISCELLANEOUS LICENSES & FEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM CULBERTSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02696794339
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 475 WILEY KOON
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386235273
ReturnHeader/Filer/PhoneNum02696794339
ReturnHeader/Filer/USAddress/AddressLine10425 E CLAY ST
ReturnHeader/Filer/USAddress/City0SCHOOLCRAFT
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049087
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Craig I Pederson CPA PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 266 8992 East D Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Richland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049083
ReturnHeader/PreparerPersonGrp/PhoneNum02696294088
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRAIG I PEDERSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-13T05:37:06-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$166,642
Liabilities
$1,907
Net assets
$164,735
Revenue
$85,251
Expenses
$67,708
Net income
$17,543
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.02$1.31$1.23$1.09$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$1.21$1.19$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.02$1.15$1.30$1.39$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.02$1.23$1.01$0.93$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$0.70$0.66$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$1.13$0.96$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$0.92$0.83$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$0.96$1.01$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.90$0.88$0.88$0.00
2015Summary only. Only limited summary data is available for this year.$1.03$0.04$0.99$0.78$0.66$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.02$1.18$0.79$0.83$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$0.85$0.68$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.02$1.47$0.75$0.64$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.02$1.36$0.70$0.64$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.01$1.30$0.65$0.60$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)19 • <$500k nonprofits