Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
American Legion
EIN 38-2285379 • 501(c)19 • Negaunee, MI
Profile
To promote veteran social interaction through activities and sales of food and beverage to members and their bona fide guests.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.12x
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Up$70,149
Up $220 (+0.3%) from 2023
Liabilities
Down$8,700
Down $4,892 (-36%) from 2023
Net Assets
Up$61,449
Up $5,112 (+9.1%) from 2023
Revenue
Down$95,623
Down $47,231 (-33%) from 2023
Expenses
Down$90,512
Down $5,820 (-6.0%) from 2023
Net Income
Down$5,111
Down $41,411 (-89%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $70,149
- Liabilities
- $8,700
- Net assets
- $61,449
- Revenue
- $95,623
- Expenses
- $90,512
- Net income
- $5,111
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 23, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $145,995
Mission and Program Overview
Mission
To promote veteran social interaction through activities and sales of food and beverage to members and their bona fide guests.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| N/A | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TIMOTHY WALTERS | President | PT | $0 | - | - |
| RALPH UHL | Vice Preside | PT | $0 | - | - |
| CRYSTAL CUBR | Treasurer | PT | $0 | - | - |
| RICHARD SHARLAND | Secretary | PT | $0 | - | - |
| RODNEY KOIVULA | Service Offi | PT | $0 | - | - |
| CARL HOSANG | Chaplain/His | - | $0 | - | - |
| DENNIS HENRICKSON | Sergeant At | - | $0 | - | - |
| JOHN TYRELL | Trustee | - | $0 | - | - |
| TOM PERRY | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 114 Lillian
- EIN
- 38-2285379
- Phone
- 9064864074
- Address
- 3050 COUNTY ROAD 496, NEGAUNEE, MI 49866
Signing Officer
- Name
- Crystal Cubr
- Title
- Treasurer
- Phone
- 9064864074
- Signed
- 2025-06-23
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Chapman & Myers Cpas Pc
- Address
- 1010 W WASHINGTON ST STE 201, MARQUETTE, MI 49855-1007
- Preparer
- James Myers
- Phone
- 9062287616
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“American legion natl headquarters membership dues 7,086”
Form 990-ez, Part I, Line 16
“Pub maintenance 3,675 license fees 1,276 insurance 7,137 merchant fees 1,387 equipment fuel 133 pub supplies 1,343 facilities & equipment 350 janitorial 1,361 inspections 1,079 state sales tax 5,546 expenses advertising and promotion 433 office 887 conferences/meetings 315 penalties 1,773 business license 478 non-investment depreciation 1,219 total 28,392”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 1,978 2,670 28,579 29,182 less accumulated depreciation 22,176 23,395 total 8,381 8,457”
Form 990-ez, Part II, Line 26
“Due to richard sharland 4,940 0 credit cards payable 1,463 1,164 payroll taxes 5,816 5,953 sales tax payable 1,373 1,583”
Form 990-ez, Part III
“To promote veteran social interaction through activities and sales of food and beverage to members and their bona fide guests.”
Raw XML Appendix165 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CRYSTAL CUBR |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9064864074 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3050 COUNTY ROAD 496 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ISHPEMING |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49849 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 36694 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 38121 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4326 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 40711 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5111 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 18000 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 69930 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 70149 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 3249 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 16393 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 7086 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 71577 |
| IRS990EZ/GrossReceiptsAmt | 0 | 145995 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 112288 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 53 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 24855 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 23571 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 7371 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 56338 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 61449 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 56338 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 61449 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15590 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TIMOTHY WALTERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RALPH UHL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CRYSTAL CUBR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RICHARD SHARLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RODNEY KOIVULA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CARL HOSANG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DENNIS HENRICKSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JOHN TYRELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | TOM PERRY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SERVICE OFFI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | CHAPLAIN/HIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | SERGEANT AT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8381 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8457 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 28392 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE VETERAN SOCIAL INTERACTION THROUGH ACTIVITIES AND SALES OF FOOD AND BEVERAGE TO MEMBERS AND THEIR BONA FIDE GUESTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 352 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 2315 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | N/A |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 21092 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 9661 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 9981 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13592 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 8700 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 90512 |
| IRS990EZ/TotalRevenueAmt | 0 | 95623 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://CENTENNIAL.LEGION.ORG/MICHIGAN |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 7700 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 16393 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 16393 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 8693 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 7700 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 7700 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | false |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | RICHARD SHARLAND |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 3050 COUNTY ROAD 496 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | ISHPEMING |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 49849 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | MI |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AMERICAN LEGION NATL HEADQUARTERS MEMBERSHIP DUES 7,086 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PUB MAINTENANCE 3,675 LICENSE FEES 1,276 INSURANCE 7,137 MERCHANT FEES 1,387 EQUIPMENT FUEL 133 PUB SUPPLIES 1,343 FACILITIES & EQUIPMENT 350 JANITORIAL 1,361 INSPECTIONS 1,079 STATE SALES TAX 5,546 EXPENSES ADVERTISING AND PROMOTION 433 OFFICE 887 CONFERENCES/MEETINGS 315 PENALTIES 1,773 BUSINESS LICENSE 478 NON-INVESTMENT DEPRECIATION 1,219 TOTAL 28,392 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INVENTORIES FOR SALE OR USE 1,978 2,670 28,579 29,182 LESS ACCUMULATED DEPRECIATION 22,176 23,395 TOTAL 8,381 8,457 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DUE TO RICHARD SHARLAND 4,940 0 CREDIT CARDS PAYABLE 1,463 1,164 PAYROLL TAXES 5,816 5,953 SALES TAX PAYABLE 1,373 1,583 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO PROMOTE VETERAN SOCIAL INTERACTION THROUGH ACTIVITIES AND SALES OF FOOD AND BEVERAGE TO MEMBERS AND THEIR BONA FIDE GUESTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CRYSTAL CUBR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9064864074 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 114 LILLIAN |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LARSON |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 382285379 |
| ReturnHeader/Filer/PhoneNum | 0 | 9064864074 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3050 COUNTY ROAD 496 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEGAUNEE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49866 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 842953343 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CHAPMAN & MYERS CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1010 W WASHINGTON ST STE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MARQUETTE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 498551007 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9062287616 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES MYERS |
| ReturnHeader/ReturnTs | 0 | 2025-07-03T16:26:52-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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