Civic Intelligence

American Legion Greenwalt Flaherty Post 42

990 • Fiscal year 2017 • EIN 51-0169366

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 14, 2018

1000 Lawrence HwyCharlotte, MI 48813

(517) 543-1344

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.00x

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

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Net Margin

33rd percentile

-5.4%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)19 • <$500k nonprofits • Source year 2017

Asset Growth

33rd percentile

-3.8%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-9.3%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)19 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$285,779

Down $11,271 (-3.8%) from 2016

Net Assets

Down

$285,779

Down $11,271 (-3.8%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$209,508

Down $21,569 (-9.3%) from 2016

Expenses

Down

$220,779

Down $34,146 (-13%) from 2016

Net Income

Up

-$11,271

Up $12,577 (+53%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $277,930Liabilities 2014: $0Net Assets 2014: $277,9302014Assets 2015: $320,898Liabilities 2015: $0Net Assets 2015: $320,8982015Assets 2016: $297,050Liabilities 2016: $0Net Assets 2016: $297,0502016Assets 2017: $285,779Liabilities 2017: $0Net Assets 2017: $285,7792017Assets 2018: $297,849Liabilities 2018: $0Net Assets 2018: $297,8492018Assets 2019: $309,352Liabilities 2019: $1,471Net Assets 2019: $307,8812019Assets 2020: $291,061Liabilities 2020: $1,549Net Assets 2020: $289,5122020Assets 2021: $291,494Liabilities 2021: $1,840Net Assets 2021: $289,6542021

Highlighted filing

2017

Assets$285,779
Liabilities$0
Net Assets$285,779

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $280,778Expenses 2014: $277,369Net Income 2014: $3,4092014Revenue 2015: $277,892Expenses 2015: $234,924Net Income 2015: $42,9682015Revenue 2016: $231,077Expenses 2016: $254,925Net Income 2016: -$23,8482016Revenue 2017: $209,508Expenses 2017: $220,779Net Income 2017: -$11,2712017Revenue 2018: $214,430Expenses 2018: $202,360Net Income 2018: $12,0702018Revenue 2019: $199,812Expenses 2019: $189,780Net Income 2019: $10,0322019Revenue 2020: $163,416Expenses 2020: $181,785Net Income 2020: -$18,3692020Revenue 2021: $147,299Expenses 2021: $147,157Net Income 2021: $1422021

Highlighted filing

2017

Revenue$209,508
Expenses$220,779
Net Income-$11,271
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 14, 2018
Return Version
2016v3.1
Gross Receipts
$334,023
Mission and Program Overview

Mission

Mission statement: the purpose of american legion post 42 is to serve the needs of local area veterans of all wars, their widows, and dependent children. We are committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. Accomplishments: through affiliation with the national department of the american legion this post has been contributed in the following accomplishments: child welfare foundation - american legion organization providing grants devoted to addressing both social and health issues of the youth of this country including cancer, autism, suicide and drug abuse. Scholarship programs american legion baseball family support network for american veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$250,000$250,000→ $0
Cash and Non-Interest-Bearing Accounts$47,050$35,779▼ $11,271
Total Assets$297,050$285,779▼ $11,271
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$297,050$285,779▼ $11,271
Total Net Assets Fund Balance$297,050$285,779▼ $11,271
Total Liabilities and Net Assets / Fund Balance$297,050$285,779▼ $11,271

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$210,000-$210,000
Land$40,000-$40,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ted Furgala1st Vice
Tom Cardenas2nd Vice
Jeff SmithAdjutant
Joanna HannumChaplain
James HerrinCommander
Jennifer BellerCommander 20
Randy KellySeargant at
Revenue and Support

Revenue Composition

Contributions and Grants
$25,828
Program Service Revenue
$149,957
Investment Income
$8
Other Revenue
$33,715
All Other Contributions
$20
Change in Net Assets
$-11,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,205
Salaries, Compensation, and Employee Benefits$64,574
Total Fundraising Expense$1,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,428--$59,428
Occupancy$27,966--$27,966
All Other Expenses$24,441--$24,441
Other Expenses$7,230--$7,230
Insurance$6,299--$6,299
Payroll Taxes$5,146--$5,146
Office Expenses$2,222--$2,222
Fees for Services Accounting-$2,185-$2,185
Fees for Services Legal$1,199--$1,199
Advertising--$1,003$1,003
Travel$376--$376
Total Functional Expenses$217,591$2,185$1,003$220,779
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$158,230
Gaming Direct Expenses$124,515
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
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

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Legion
EIN
51-0169366
Phone
5175431344
Address
1000 LAWRENCE HWY, CHARLOTTE, MI 48813
Doing Business As
Post 42 - Greenwaltflaherty

Signing Officer

Name
Jennifer Beller
Title
Commander 2018
Phone
5175431344
Signed
2018-08-14

Organization Details

Principal Officer
Jennifer Beller
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Latchaw & Kilgore CPA Pc
Address
118 S COCHRAN, CHARLOTTE, MI 48813
Preparer
Len Kilgore CPA
Phone
5175432960
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission statement: the purpose of american legion post 42 is to serve the needs of local area veterans of all wars, their widows, and dependent children. We are committed to mentoring youth and sponsorship of wholesome programs in our communities, advocating patriotism and honor, promoting strong national security, and continued devotion to our fellow servicemembers and veterans. Accomplishments: through affiliation with the national department of the american legion this post has been contributed in the following accomplishments: child welfare foundation - american legion organization providing grants devoted to addressing both social and health issues of the youth of this country including cancer, autism, suicide and drug abuse. Scholarship programs american legion baseball family support network for american veterans

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

To provide recreation and entertainment to veterans of the u.s. Armed forces.

Form 990, Part IX, Line 24E

Sales tax expense 6,496 0 0 linens/laundry 4,607 0 0 misc activities - legion 2,936 0 0 hall rental exp - members 2,748 0 0 donations 2,400 0 0 cable 1,372 0 0 outside services 835 0 0 food license 687 0 0 legion supplies 172 0 0 bank fees 168 0 0 buisness registration 20 0 0 hall rental exp -non memb 2,000 0 0 total 24,441 0 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSION STATEMENT: THE PURPOSE OF AMERICAN LEGION POST 42 IS TO SERVE THE NEEDS OF LOCAL AREA VETERANS OF ALL WARS, THEIR WIDOWS, AND DEPENDENT CHILDREN. WE ARE COMMITTED TO MENTORING YOUTH AND SPONSORSHIP OF WHOLESOME PROGRAMS IN OUR COMMUNITIES, ADVOCATING PATRIOTISM AND HONOR, PROMOTING STRONG NATIONAL SECURITY, AND CONTINUED DEVOTION TO OUR FELLOW SERVICEMEMBERS AND VETERANS. ACCOMPLISHMENTS: THROUGH AFFILIATION WITH THE NATIONAL DEPARTMENT OF THE AMERICAN LEGION THIS POST HAS BEEN CONTRIBUTED IN THE FOLLOWING ACCOMPLISHMENTS: CHILD WELFARE FOUNDATION - AMERICAN LEGION ORGANIZATION PROVIDING GRANTS DEVOTED TO ADDRESSING BOTH SOCIAL AND HEALTH ISSUES OF THE YOUTH OF THIS COUNTRY INCLUDING CANCER, AUTISM, SUICIDE AND DRUG ABUSE. SCHOLARSHIP PROGRAMS AMERICAN LEGION BASEBALL FAMILY SUPPORT NETWORK FOR AMERICAN VETERANS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROVIDE RECREATION AND ENTERTAINMENT TO VETERANS OF THE U.S. ARMED FORCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALES TAX EXPENSE 6,496 0 0 LINENS/LAUNDRY 4,607 0 0 MISC ACTIVITIES - LEGION 2,936 0 0 HALL RENTAL EXP - MEMBERS 2,748 0 0 DONATIONS 2,400 0 0 CABLE 1,372 0 0 OUTSIDE SERVICES 835 0 0 FOOD LICENSE 687 0 0 LEGION SUPPLIES 172 0 0 BANK FEES 168 0 0 BUISNESS REGISTRATION 20 0 0 HALL RENTAL EXP -NON MEMB 2,000 0 0 TOTAL 24,441 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217591
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220779
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IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0285779
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IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05599
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05599
IRS990/TotalProgramServiceExpensesAmt0217591
IRS990/TotalProgramServiceRevenueAmt0149957
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180066
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0209508
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03614
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0297050
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0285779
IRS990/TravelGrp/ProgramServicesAmt0376
IRS990/TravelGrp/TotalAmt0376
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0297050
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0285779
IRS990/USAddress/AddressLine1Txt01000 W LAWRENCE AVE
IRS990/USAddress/CityNm0CHARLOTTE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048813
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.POST42.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER BELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER 2018
ReturnHeader/BusinessOfficerGrp/PhoneNum05175431344
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0510169366
ReturnHeader/Filer/PhoneNum05175431344
ReturnHeader/Filer/USAddress/AddressLine1Txt01000 LAWRENCE HWY
ReturnHeader/Filer/USAddress/CityNm0CHARLOTTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048813
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C0DDC4A5455542523A4D7275C0C37A4BDA65ECCA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06E3E41B44BB6201DB8398B67960EA6BF31E9C2F7
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464220743
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LATCHAW & KILGORE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0118 S COCHRAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLOTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048813
ReturnHeader/PreparerPersonGrp/PhoneNum05175432960
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEN KILGORE CPA
ReturnHeader/ReturnTs02018-08-15T09:09:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

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