Civic Intelligence

American Legion Post 54

990 • Fiscal year 2022 • EIN 38-6039328

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 28, 2022

Organization ProfileN/A
1125 E Columbia AveBattle Creek, MI 49014

(269) 963-3356

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

Higher debt load relative to assets than 44% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Net Margin

92nd percentile

53%

Higher net margin than 92% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2022 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2022

Asset Growth

41st percentile

0.1%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-14%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$688,848

Up $643 (+0.1%) from 2021

Net Assets

Down

$685,648

Down $361 (-0.1%) from 2021

Liabilities

Up

$3,200

Up $1,004 (+46%) from 2021

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin92nd percentile

Revenue

Down

$328,804

Down $52,396 (-14%) from 2021

Expenses

Up

$152,900

Up $43,610 (+40%) from 2021

Net Income

Down

$175,904

Down $96,006 (-35%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$1.5M$1.0M$500K$0Assets 2011: $617,537Liabilities 2011: $7,225Net Assets 2011: $610,3122011Assets 2012: $611,324Liabilities 2012: $7,844Net Assets 2012: $603,4802012Assets 2013: $604,735Liabilities 2013: $7,844Net Assets 2013: $596,8912013Assets 2014: $609,031Liabilities 2014: $3,519Net Assets 2014: $605,5122014Assets 2015: $572,241Liabilities 2015: $2,263Net Assets 2015: $569,9782015Assets 2016: $554,203Liabilities 2016: $1,979Net Assets 2016: $552,2242016Assets 2017: $536,487Liabilities 2017: $1,704Net Assets 2017: $534,7832017Assets 2018: $518,609Liabilities 2018: $1,789Net Assets 2018: $516,8202018Assets 2019: $499,409Liabilities 2019: $1,974Net Assets 2019: $497,4352019Assets 2020: $459,273Liabilities 2020: $535Net Assets 2020: $458,7382020Assets 2021: $688,205Liabilities 2021: $2,196Net Assets 2021: $686,0092021Assets 2022: $688,848Liabilities 2022: $3,200Net Assets 2022: $685,6482022Assets 2023: $564,581Liabilities 2023: $2,484Net Assets 2023: $562,0972023Assets 2024: $756,612Liabilities 2024: $8,216Net Assets 2024: $748,3962024Assets 2025: $1,151,361Liabilities 2025: $5,724Net Assets 2025: $1,145,6372025

Highlighted filing

2022

Assets$688,848
Liabilities$3,200
Net Assets$685,648
Open 2022 Filing

Operations Trend

Revenue Growth26th percentile

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

$400K$200K$0-$200KRevenue 2011: $64,366Expenses 2011: $64,632Net Income 2011: -$2662011Revenue 2012: $72,756Expenses 2012: $53,445Net Income 2012: $19,3112012Revenue 2013: $37,460Expenses 2013: $26,261Net Income 2013: $11,1992013Revenue 2014: $68,134Expenses 2014: $99,779Net Income 2014: -$31,6452014Revenue 2015: $86,902Expenses 2015: $93,341Net Income 2015: -$6,4392015Revenue 2016: $107,408Expenses 2016: $88,768Net Income 2016: $18,6402016Revenue 2017: $91,838Expenses 2017: $91,766Net Income 2017: $722017Revenue 2018: $112,851Expenses 2018: $101,861Net Income 2018: $10,9902018Revenue 2019: $104,579Expenses 2019: $108,945Net Income 2019: -$4,3662019Revenue 2020: $57,584Expenses 2020: $90,357Net Income 2020: -$32,7732020Revenue 2021: $381,200Expenses 2021: $109,290Net Income 2021: $271,9102021Revenue 2022: $328,804Expenses 2022: $152,900Net Income 2022: $175,9042022Revenue 2023: $306,207Expenses 2023: $202,541Net Income 2023: $103,6662023Revenue 2024: $333,072Expenses 2024: $196,783Net Income 2024: $136,2892024Revenue 2025: $338,534Expenses 2025: $169,593Net Income 2025: $168,9412025

Highlighted filing

2022

Revenue$328,804
Expenses$152,900
Net Income$175,904
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 28, 2022
Return Version
2021v4.2
Gross Receipts
$1,709,839
Mission and Program Overview

Mission

As stated by the american legion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$331,164$379,593▲ $48,429
Savings and Temporary Cash Investments$250,467$255,584▲ $5,117
Cash and Non-Interest-Bearing Accounts$105,374$52,471▼ $52,903
Inventories for Sale or Use$1,200$1,200→ $0
Total Assets$688,205$688,848▲ $643
Liabilities
Accounts Payable and Accrued Expenses$2,196$3,200▲ $1,004
Total Liabilities$2,196$3,200▲ $1,004
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$686,009$685,648▼ $361
Total Net Assets Fund Balance$686,009$685,648▼ $361
Total Liabilities and Net Assets / Fund Balance$688,205$688,848▲ $643

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$337,945$845,674$1,183,619
Equipment$12,316$282,182$294,498
Other Land Buildings$29,332$23,898$53,230
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Joe Blythe2nd Vice Commander
Thomas CharronAdjutant
Wendell MaharCommander
Dwight EasleyFinance Officer
Joseph L PajakFirst Vice Commander
Revenue and Support

Revenue Composition

Contributions and Grants
$13,280
Program Service Revenue
$4,885
Investment Income
$148
Other Revenue
$310,491
All Other Contributions
$150
Change in Net Assets
$175,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,072
Salaries, Compensation, and Employee Benefits$41,531
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$55,434-$55,434
Other Salaries and Wages-$37,555-$37,555
All Other Expenses$10,298$5,811-$16,109
Insurance-$10,921-$10,921
Travel$4,260--$4,260
Fees for Services Other$4,146--$4,146
Payroll Taxes-$3,976-$3,976
Depreciation Depletion-$2,829-$2,829
Conferences and Meetings$2,387--$2,387
Fees for Services Accounting$1,112$1,113-$2,225
Other Expenses$1,306$2,823-$1,306
Office Expenses-$1,100-$1,100
Benefits to Members$297--$297
Total Functional Expenses$23,806$129,094$0$152,900
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,623,835
Gaming Direct Expenses$1,349,290
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Available for members to review”

Conflict of interest policy compliance Part VI line 12C

“Organization regularly monitors this policy”

Governing documents etc available to public Part VI line 19

“AVAILABLE ON REQUEST”

Filing and Contact Details

Filer

Filer Name
American Legion Post 54
EIN
38-6039328
Address
1125 E COLUMBIA AVE, BATTLE CREEK, MI 49014
Doing Business As
Genl George Custer

Signing Officer

Name
Wendell Mahar
Title
Commander
Phone
2699633356
Signed
2022-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Mahar
Formed
1976
Legal Domicile
Mi
Voting Board Members
82
Independent Board Members
82
Employees
9

Preparer

Firm
Arleens Accounting and Tax
Address
365 N Broadway, Union City, MI 49094
Preparer
Arleen Balowski
Phone
5177413607
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Bingo revenue decreased and additional building repairs due to casualty loss”

List of other expenses Part IX line 24E

“Activity foodbulletin & postagelicensesocial eventsmischonor guardadjutant”

Raw XML Appendix382 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02196
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03200
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AS STATED BY THE AMERICAN LEGION
IRS990/AllOtherContributionsAmt0150
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05811
IRS990/AllOtherExpensesGrp/ProgramServicesAmt010298
IRS990/AllOtherExpensesGrp/TotalAmt016109
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0297
IRS990/BenefitsToMembersGrp/TotalAmt0297
IRS990/BooksInCareOfDetail/PersonNm0DWIGHT EASLEY
IRS990/BooksInCareOfDetail/PhoneNum02699633356
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01125 E COLUMBIA AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BATTLE CREEK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049014
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0105374
IRS990/CashNonInterestBearingGrp/EOYAmt052471
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02387
IRS990/ConferencesMeetingsGrp/TotalAmt02387
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt031745
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0297
IRS990/CYContributionsGrantsAmt013280
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0148
IRS990/CYOtherExpensesAmt0111072
IRS990/CYOtherRevenueAmt0310491
IRS990/CYProgramServiceRevenueAmt04885
IRS990/CYRevenuesLessExpensesAmt0175904
IRS990/CYSalariesCompEmpBnftPaidAmt041531
IRS990/CYTotalExpensesAmt0152900
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0328804
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02829
IRS990/DepreciationDepletionGrp/TotalAmt02829
IRS990/Desc0ENCOURAGED VETERAN MORALE
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0GENL GEORGE CUSTER
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt023806
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01113
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01112
IRS990/FeesForServicesAccountingGrp/TotalAmt02225
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt04146
IRS990/FeesForServicesOtherGrp/TotalAmt04146
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt224.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH L PAJAK
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE BLYTHE
IRS990/Form990PartVIISectionAGrp/PersonNm2WENDELL MAHAR
IRS990/Form990PartVIISectionAGrp/PersonNm3THOMAS CHARRON
IRS990/Form990PartVIISectionAGrp/PersonNm4DWIGHT EASLEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0FIRST VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt12ND VICE COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCE OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt01349290
IRS990/GamingGrossIncomeAmt01623835
IRS990/GoverningBodyVotingMembersCnt082
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01709839
IRS990/GrossRentsGrp/RealAmt05066
IRS990/GrossSalesOfInventoryAmt042366
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt082
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010921
IRS990/InsuranceGrp/TotalAmt010921
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01200
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01200
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0148
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0148
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt011
IRS990/LandBldgEquipAccumDeprecAmt01151754
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0331164
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0379593
IRS990/LandBldgEquipCostOrOtherBssAmt01531347
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02630
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0AS STATED BY THE AMERICAN LEGION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0686009
IRS990/NetAssetsOrFundBalancesEOYAmt0685648
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0274545
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0274545
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt010621
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt010621
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05066
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05066
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0686009
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0685648
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt055434
IRS990/OccupancyGrp/TotalAmt055434
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01100
IRS990/OfficeExpensesGrp/TotalAmt01100
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-176265
IRS990/OtherExpensesGrp/Desc0LAUNDRY
IRS990/OtherExpensesGrp/Desc1JANITORIAL
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc3SALES TAX EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04960
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12572
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22823
IRS990/OtherExpensesGrp/ProgramServicesAmt01306
IRS990/OtherExpensesGrp/TotalAmt04960
IRS990/OtherExpensesGrp/TotalAmt12572
IRS990/OtherExpensesGrp/TotalAmt22823
IRS990/OtherExpensesGrp/TotalAmt31306
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE-ROOF
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020259
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020259
IRS990/OtherRevenueTotalAmt020259
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037555
IRS990/OtherSalariesAndWagesGrp/TotalAmt037555
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03976
IRS990/PayrollTaxesGrp/TotalAmt03976
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WENDELL MAHAR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MISC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04885
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03524
IRS990/PYContributionsGrantsAmt017064
IRS990/PYInvestmentIncomeAmt0119
IRS990/PYOtherExpensesAmt083201
IRS990/PYOtherRevenueAmt0363977
IRS990/PYProgramServiceRevenueAmt040
IRS990/PYRevenuesLessExpensesAmt0271910
IRS990/PYSalariesCompEmpBnftPaidAmt022565
IRS990/PYTotalExpensesAmt0109290
IRS990/PYTotalRevenueAmt0381200
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0175904
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt010500
IRS990/RentalIncomeOrLossGrp/RealAmt05066
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0250467
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0255584
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0337945
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0845674
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01183619
IRS990ScheduleD/EquipmentGrp/BookValueAmt012316
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0282182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0294498
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029332
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023898
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt053230
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0379593
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0MICHIGAN ONLY
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt01130539
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01130539
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01349290
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt01623835
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01623835
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0274545
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0218751
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0218751
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0WENDELL MAHAR
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01125 E COLUMBIA AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BATTLE CREEK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049014
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE FOR MEMBERS TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION REGULARLY MONITORS THIS POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BINGO REVENUE DECREASED AND ADDITIONAL BUILDING REPAIRS DUE TO CASUALTY LOSS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACTIVITY FOODBULLETIN & POSTAGELICENSESOCIAL EVENTSMISCHONOR GUARDADJUTANT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0688205
IRS990/TotalAssetsEOYAmt0688848
IRS990/TotalAssetsGrp/BOYAmt0688205
IRS990/TotalAssetsGrp/EOYAmt0688848
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013280
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129094
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023806
IRS990/TotalFunctionalExpensesGrp/TotalAmt0152900
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02196
IRS990/TotalLiabilitiesEOYAmt03200
IRS990/TotalLiabilitiesGrp/BOYAmt02196
IRS990/TotalLiabilitiesGrp/EOYAmt03200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0686009
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0685648
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt023806
IRS990/TotalProgramServiceRevenueAmt04885
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0315524
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0328804
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0688205
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0688848
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04260
IRS990/TravelGrp/TotalAmt04260
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01125 E COLUMBIA AVE
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt082
IRS990/VotingMembersIndependentCnt082
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL MAHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699633356
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST 54
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386039328
ReturnHeader/Filer/USAddress/AddressLine1Txt01125 E COLUMBIA AVE
ReturnHeader/Filer/USAddress/CityNm0BATTLE CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049014
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261471323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Arleens Accounting and Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0365 N Broadway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Union City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049094
ReturnHeader/PreparerPersonGrp/PhoneNum05177413607
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arleen Balowski
ReturnHeader/ReturnTs02022-10-28T13:24:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WENDELL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MAHAR
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$688,848
Liabilities
$3,200
Net assets
$685,648
Revenue
$328,804
Expenses
$152,900
Net income
$175,904
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.15$0.34$0.17$0.17
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.33$0.20$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.31$0.20$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.33$0.15$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.38$0.11$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.06$0.09$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.10$0.11$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.11$0.10$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.53$0.09$0.09$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.11$0.09$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.09$0.09$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.07$0.10$0.03
2013Summary only. Only limited summary data is available for this year.$0.60$0.01$0.60$0.04$0.03$0.01
2012Summary only. Only limited summary data is available for this year.$0.61$0.01$0.60$0.07$0.05$0.02
2011Summary only. Only limited summary data is available for this year.$0.62$0.01$0.61$0.06$0.06$0.00