Civic Intelligence

American Legion Post 0053 Leighr Wright Inc

EIN 38-1317351 • 501(c)19 • Hillsdale, MI

Profile

Post of present & past members of armed forces organized to provide general year round schedule of social & recreational activities for benefit of members, their families & guests.

1611 Steamburg RoadHillsdale, MI 49242
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.02x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

11%

Higher net margin than 59% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

501(c)19 • $500k-$1M nonprofits • Source year 2024

Asset Growth

69th percentile

9.1%

Faster asset growth than 69% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-8.0%

Faster revenue growth than 29% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$270,240

Up $22,520 (+9.1%) from 2023

Liabilities

Up

$5,732

Up $1,346 (+31%) from 2023

Net Assets

Up

$264,508

Up $21,174 (+8.7%) from 2023

Revenue

Down

$199,044

Down $17,283 (-8.0%) from 2023

Expenses

Up

$177,884

Up $15,897 (+9.8%) from 2023

Net Income

Down

$21,160

Down $33,180 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $290,019Liabilities 2010: $5,423Net Assets 2010: $284,5962010Assets 2011: $263,301Liabilities 2011: $6,727Net Assets 2011: $256,5742011Assets 2012: $253,509Liabilities 2012: $7,726Net Assets 2012: $245,7832012Assets 2013: $199,669Liabilities 2013: $6,016Net Assets 2013: $193,6532013Assets 2014: $165,417Liabilities 2014: $8,811Net Assets 2014: $156,6062014Assets 2015: $164,599Liabilities 2015: $3,694Net Assets 2015: $160,9052015Assets 2016: $175,823Liabilities 2016: $2,642Net Assets 2016: $173,1812016Assets 2017: $181,865Liabilities 2017: $8,241Net Assets 2017: $173,6242017Assets 2018: $196,279Liabilities 2018: $9,323Net Assets 2018: $186,9562018Assets 2019: $183,970Liabilities 2019: $3,542Net Assets 2019: $180,4282019Assets 2020: $170,795Liabilities 2020: $2,088Net Assets 2020: $168,7072020Assets 2021: $222,921Liabilities 2021: $5,067Net Assets 2021: $217,8542021Assets 2022: $193,927Liabilities 2022: $4,929Net Assets 2022: $188,9982022Assets 2023: $247,720Liabilities 2023: $4,386Net Assets 2023: $243,3342023Assets 2024: $270,240Liabilities 2024: $5,732Net Assets 2024: $264,5082024

Highlighted filing

2024

Assets$270,240
Liabilities$5,732
Net Assets$264,508

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $184,1612010Expenses 2011: $179,5002011Expenses 2012: $169,0112012Revenue 2013: $113,472Expenses 2013: $167,315Net Income 2013: -$53,8432013Revenue 2014: $121,822Expenses 2014: $158,152Net Income 2014: -$36,3302014Revenue 2015: $158,811Expenses 2015: $156,598Net Income 2015: $2,2132015Revenue 2016: $160,154Expenses 2016: $142,154Net Income 2016: $18,0002016Revenue 2017: $146,318Expenses 2017: $145,875Net Income 2017: $4432017Revenue 2018: $168,490Expenses 2018: $153,311Net Income 2018: $15,1792018Revenue 2019: $133,572Expenses 2019: $140,970Net Income 2019: -$7,3982019Revenue 2020: $89,429Expenses 2020: $100,654Net Income 2020: -$11,2252020Revenue 2021: $202,186Expenses 2021: $151,516Net Income 2021: $50,6702021Revenue 2022: $135,139Expenses 2022: $163,999Net Income 2022: -$28,8602022Revenue 2023: $216,327Expenses 2023: $161,987Net Income 2023: $54,3402023Revenue 2024: $199,044Expenses 2024: $177,884Net Income 2024: $21,1602024

Highlighted filing

2024

Revenue$199,044
Expenses$177,884
Net Income$21,160

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.70$0.06$2.65$1.99$1.78$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.48$0.04$2.43$2.16$1.62$0.54
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.05$1.89$1.35$1.64$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.23$0.05$2.18$2.02$1.52$0.51
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.02$1.69$0.89$1.01$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.04$1.80$1.34$1.41$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.96$0.09$1.87$1.68$1.53$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.82$0.08$1.74$1.46$1.46$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.76$0.03$1.73$1.60$1.42$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.04$1.61$1.59$1.57$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.09$1.57$1.22$1.58$0.36
2013Detailed filing. Detailed filing data is available for this year.$2.00$0.06$1.94$1.13$1.67$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.08$2.46$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.07$2.57$1.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.05$2.85$1.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 18, 2025
Return Version
2024v5.0
Gross Receipts
$513,983
Mission and Program Overview

Mission

Post of present & past members of armed forces organized to provide general year round schedule of social & recreational activities for benefit of members, their families & guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$243,334$264,508▲ $21,174
Land, Buildings, and Equipment, Net$143,830$151,816▲ $7,986
Cash and Non-Interest-Bearing Accounts$96,326$104,001▲ $7,675
Inventories for Sale or Use$7,564$14,423▲ $6,859
Total Assets$247,720$270,240▲ $22,520
Liabilities
Other Liabilities$4,386$4,232▼ $154
Accounts Payable and Accrued Expenses-$1,500-
Total Liabilities$4,386$5,732▲ $1,346
Net Assets / Fund Balance
Total Net Assets Fund Balance$243,334$264,508▲ $21,174
Total Liabilities and Net Assets / Fund Balance$247,720$270,240▲ $22,520

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,460$139,662$150,122
Other Land Buildings$80,000-$80,000
Equipment$61,356-$61,356
Compensation and Service Providers

Board Members and Trustees

NameTitle
David Hambleton1st Vice
Christopher ParksAdjutant
Kevin ChristopherFinance Offi
Corey MurrayPost Command
John BurchamSecond Vice
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$149,693
Investment Income
$0
Other Revenue
$49,351
Change in Net Assets
$21,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,595
Salaries, Compensation, and Employee Benefits$47,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$46,193--$46,193
Other Salaries and Wages$43,713--$43,713
Insurance$7,982--$7,982
Depreciation Depletion$6,785--$6,785
Other Expenses$6,475--$6,475
Payroll Taxes$3,576--$3,576
Advertising$479--$479
Total Functional Expenses$177,884$0$0$177,884
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$236,814
Gaming Direct Expenses$216,649
Fundraising Direct Expenses$70,945
Fundraising Gross Income$68,352
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kitchen Non Mem$19,595$19,595$20,920$-1,325
Total Events$19,595$19,595$20,920$-1,325
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$2,616
Payroll Taxes Payable$1,616
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

A copy of the form 990 is provided to the finance officer of the organization. The officer reviews the form 990 to determine the appropriateness and accuracy of the return.

Form 990, Page 6, Part VI, Line 15A

The house committee determines the pay of the manager based on market and budget considerations.

Form 990, Page 6, Part VI, Line 19

The form 990 and governing documents are available upon request at its physical location.

Filing and Contact Details

Filer

Filer Name
American Legion Post 0053
EIN
38-1317351
Phone
5174395133
Address
1611 STEAMBURG ROAD, HILLSDALE, MI 49242

Signing Officer

Name
Kevin Christopher
Title
Finance Officer
Phone
5179904059
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Murray
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Firm
Bildner & Donahue Pc
Address
1522 HUDSON ROAD PO BOX 284, HILLSDALE, MI 49242-0284
Preparer
Peter J Bildner CPA
Phone
5174391585
Supplemental Narrative

Additional Explanations

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

Post of present & past members of armed forces organized to provide general year round schedule of social & recreational activities for benefit of members, their families & guests.

Form 990, Part IX, Line 24E

Utilities 5,693 0 0 legal & accounting 5,597 0 0 telephone 3,510 0 0 snow plowing 3,418 0 0 office expense - bar 2,891 0 0 utilities 2,577 0 0 sales tax 2,563 0 0 legal & accounting 2,351 0 0 repairs 2,304 0 0 snow plowing 1,861 0 0 repairs kitchen 1,785 0 0 refuse 1,405 0 0 telephone 1,245 0 0 licenses 1,145 0 0 linen service 953 0 0 color guard expense 936 0 0 miscellaneous - bar 848 0 0 equipment lease 813 0 0 refuse service 721 0 0 linen service 634 0 0 office expense - members 583 0 0 equipment lease and maint 466 0 0 supplies - bar 258 0 0 post 250 0 0 pest control 233 0 0 entertainment 220 0 0 supplies 186 0 0 supplies - kitchen 165 0 0 pest control 156 0 0 license 139 0 0 office supplies 123 0 0 miscellaneous expense 105 0 0 bank charges 45 0 0 supplies 14 0 0 total 46,193 0 0

Raw XML Appendix334 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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IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt078793
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0158021
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0236814
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt020165
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt077071
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0216649
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0139578
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MANAGING AND FINANCE OFFICERS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01611 STEAMBURG ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HILLSDALE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049242
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0POST OF PRESENT & PAST MEMBERS OF ARMED FORCES ORGANIZED TO PROVIDE GENERAL YEAR ROUND SCHEDULE OF SOCIAL & RECREATIONAL ACTIVITIES FOR BENEFIT OF MEMBERS, THEIR FAMILIES & GUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE OFFICER OF THE ORGANIZATION. THE OFFICER REVIEWS THE FORM 990 TO DETERMINE THE APPROPRIATENESS AND ACCURACY OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE HOUSE COMMITTEE DETERMINES THE PAY OF THE MANAGER BASED ON MARKET AND BUDGET CONSIDERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT ITS PHYSICAL LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES 5,693 0 0 LEGAL & ACCOUNTING 5,597 0 0 TELEPHONE 3,510 0 0 SNOW PLOWING 3,418 0 0 OFFICE EXPENSE - BAR 2,891 0 0 UTILITIES 2,577 0 0 SALES TAX 2,563 0 0 LEGAL & ACCOUNTING 2,351 0 0 REPAIRS 2,304 0 0 SNOW PLOWING 1,861 0 0 REPAIRS KITCHEN 1,785 0 0 REFUSE 1,405 0 0 TELEPHONE 1,245 0 0 LICENSES 1,145 0 0 LINEN SERVICE 953 0 0 COLOR GUARD EXPENSE 936 0 0 MISCELLANEOUS - BAR 848 0 0 EQUIPMENT LEASE 813 0 0 REFUSE SERVICE 721 0 0 LINEN SERVICE 634 0 0 OFFICE EXPENSE - MEMBERS 583 0 0 EQUIPMENT LEASE AND MAINT 466 0 0 SUPPLIES - BAR 258 0 0 POST 250 0 0 PEST CONTROL 233 0 0 ENTERTAINMENT 220 0 0 SUPPLIES 186 0 0 SUPPLIES - KITCHEN 165 0 0 PEST CONTROL 156 0 0 LICENSE 139 0 0 OFFICE SUPPLIES 123 0 0 MISCELLANEOUS EXPENSE 105 0 0 BANK CHARGES 45 0 0 SUPPLIES 14 0 0 TOTAL 46,193 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0247720
IRS990/TotalAssetsEOYAmt0270240
IRS990/TotalAssetsGrp/BOYAmt0247720
IRS990/TotalAssetsGrp/EOYAmt0270240
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0177884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04386
IRS990/TotalLiabilitiesEOYAmt05732
IRS990/TotalLiabilitiesGrp/BOYAmt04386
IRS990/TotalLiabilitiesGrp/EOYAmt05732
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0243334
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0264508
IRS990/TotalOtherProgSrvcExpenseAmt0177884
IRS990/TotalProgramServiceExpensesAmt0177884
IRS990/TotalProgramServiceRevenueAmt0149693
IRS990/TotalRevenueGrp/ExclusionAmt0182789
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018848
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0199044
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0247720
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0270240
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016511 STEAMBURG RD
IRS990/USAddress/CityNm0HILLSDALE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049242
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN CHRISTOPHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05179904059
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 0053
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0381317351
ReturnHeader/Filer/PhoneNum05174395133
ReturnHeader/Filer/USAddress/AddressLine1Txt01611 STEAMBURG ROAD
ReturnHeader/Filer/USAddress/CityNm0HILLSDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049242
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261297191
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BILDNER & DONAHUE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01522 HUDSON ROAD PO BOX 284
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILLSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0492420284
ReturnHeader/PreparerPersonGrp/PhoneNum05174391585
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER J BILDNER CPA
ReturnHeader/ReturnTs02025-08-08T11:44:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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