Civic Intelligence

American Legion Post 475 Wiley Koon

990 • Fiscal year 2016 • EIN 38-6235273

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 11, 2017

425 East Clay StreetSchoolcraft, MI 49087

(269) 679-4339

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

44th percentile

0.3%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$91,406

Down $11,575 (-11%) from 2015

Net Assets

Down

$90,134

Down $8,580 (-8.7%) from 2015

Liabilities

Down

$1,272

Down $2,995 (-70%) from 2015

Revenue

Up

$87,892

Up $9,576 (+12%) from 2015

Expenses

Up

$87,638

Up $21,829 (+33%) from 2015

Net Income

Down

$254

Down $12,253 (-98%) from 2015

Historical Trend

Balance Sheet Trend

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

2016

Assets$91,406
Liabilities$1,272
Net Assets$90,134

Operations Trend

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

2016

Revenue$87,892
Expenses$87,638
Net Income$254
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 11, 2017
Return Version
2016v3.0
Gross Receipts
$206,107
Mission and Program Overview

Mission

Veterans recreation and community services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,820$55,895▼ $1,925
Savings and Temporary Cash Investments$33,327$33,385▲ $58
Inventories for Sale or Use$3,000$2,126▼ $874
Total Assets$94,147$91,406▼ $2,741
Liabilities
Other Liabilities$4,267$1,272▼ $2,995
Total Liabilities$4,267$1,272▼ $2,995
Net Assets / Fund Balance
Unrestricted Net Assets$81,133$80,369▼ $764
Temporarily Rstr Net Assets$8,747$9,765▲ $1,018
Total Net Assets Fund Balance$89,880$90,134▲ $254
Total Liabilities and Net Assets / Fund Balance$94,147$91,406▼ $2,741
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry Ketcham1st Vice
David Vandenburg2nd Vice
Ed JamersonCahplain
Dan VanswedenFinance Offi
Bill SabinHistorian
Craig SmithPost Command
Jim KelecavaSergeant at
Revenue and Support

Revenue Composition

Contributions and Grants
$13,215
Program Service Revenue
$1,110
Investment Income
$90
Other Revenue
$73,477
All Other Contributions
$8,538
Change in Net Assets
$254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,373
Salaries, Compensation, and Employee Benefits$32,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$25,125
Occupancy---$17,732
Office Expenses---$5,338
Fees for Services Other---$5,098
Other Expenses---$4,820
Other Employee Benefits---$4,368
Payroll Taxes---$2,772
Fees for Services Accounting---$1,637
Insurance---$1,583
Conferences and Meetings---$326
All Other Expenses---$250
Interest---$3
Total Functional Expenses$0$0$0$87,638
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$92,973
Gaming Direct Expenses$70,659
Fundraising Gross Income$13,125
Fundraising Direct Expenses$7,940
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
Other Liabilities$1,272
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
American Legion Post 475 Wiley Koon
EIN
38-6235273
Phone
2696794339
Address
425 EAST CLAY STREET, SCHOOLCRAFT, MI 49087

Signing Officer

Name
Craig Smith
Title
Post Commander
Phone
2696794339
Signed
2017-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Smith
Formed
1946
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
10

Preparer

Firm
Flegal & Melnik
Address
350 GLADYS ST, PORTAGE, MI 49002-2955
Preparer
Mary K Flegal
Phone
2693831900
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ReturnHeader/BusinessOfficerGrp/PhoneNum02696794339
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 475 WILEY KOON
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386235273
ReturnHeader/Filer/PhoneNum02696794339
ReturnHeader/Filer/USAddress/AddressLine1Txt0425 EAST CLAY STREET
ReturnHeader/Filer/USAddress/CityNm0SCHOOLCRAFT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049087
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0595474DBA9F211778BE7F680A8114B352DE6887A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0595474DBA9F211778BE7F680A8114B352DE6887A
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383363225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLEGAL & MELNIK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 GLADYS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0490022955
ReturnHeader/PreparerPersonGrp/PhoneNum02693831900
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY K FLEGAL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-07-13T12:08:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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Filings

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