Civic Intelligence

American Legion Post 54

990 • Fiscal year 2014 • EIN 38-6039328

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 30, 2015

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

47th percentile

0.01x

Higher debt load relative to assets than 47% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.05x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Net Margin

5th percentile

-46%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

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.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2014

Asset Growth

56th percentile

0.7%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

93rd percentile

82%

Faster revenue growth than 93% of similar nonprofits.

2014 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$609,031

Up $4,296 (+0.7%) from 2013

Net Assets

Up

$605,512

Up $8,621 (+1.4%) from 2013

Liabilities

Down

$3,519

Down $4,325 (-55%) from 2013

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin5th percentile

Revenue

Up

$68,134

Up $30,674 (+82%) from 2013

Expenses

Up

$99,779

Up $73,518 (+280%) from 2013

Net Income

Down

-$31,645

Down $42,844 (-383%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2014

Assets$609,031
Liabilities$3,519
Net Assets$605,512
Open 2014 Filing

Operations Trend

Revenue Growth93rd 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

2014

Revenue$68,134
Expenses$99,779
Net Income-$31,645
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 30, 2015
Return Version
2013v4.0
Gross Receipts
$193,911
Mission and Program Overview

Mission

As stated by the american legion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$320,531$320,531→ $0
Savings and Temporary Cash Investments$282,352$286,650▲ $4,298
Inventories for Sale or Use$1,452$1,450▼ $2
Cash and Non-Interest-Bearing Accounts$400$400→ $0
Total Assets$604,735$609,031▲ $4,296
Liabilities
Other Liabilities$7,844--
Accounts Payable and Accrued Expenses-$3,519-
Total Liabilities$7,844$3,519▼ $4,325
Net Assets / Fund Balance
Unrestricted Net Assets$596,891$605,512▲ $8,621
Total Net Assets Fund Balance$596,891$605,512▲ $8,621
Total Liabilities and Net Assets / Fund Balance$604,735$609,031▲ $4,296

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$288,609$843,752$1,132,361
Equipment$12,316$282,182$294,498
Other Land Buildings$19,606$19,629$39,235
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Allan AblesAdjutant
Wendell MaharCommander
Dwight EasleyFinance Officer
Joseph L PajakJudge Advocate
Revenue and Support

Revenue Composition

Contributions and Grants
$4,725
Program Service Revenue
$3,870
Investment Income
$4,250
Other Revenue
$55,289
Change in Net Assets
$-31,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,391
Salaries, Compensation, and Employee Benefits$13,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$48,126-$48,126
Other Salaries and Wages-$11,023-$11,023
Insurance-$8,549-$8,549
Fees for Services Other$7,530--$7,530
Benefits to Members$4,337--$4,337
Office Expenses$2,143$2,143-$4,286
Fees for Services Accounting$525$2,000-$2,525
Travel$2,400--$2,400
Payroll Taxes-$2,028-$2,028
Advertising$1,145--$1,145
Other Expenses$2,216$101-$101
Total Functional Expenses$20,296$79,483$0$99,779
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$155,423
Gaming Direct Expenses$95,806
Fundraising Direct Expenses$29,971
Fundraising Gross Income$21,125
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
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 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

EIN
38-6039328

Signing Officer

Name
Wendell Mahar
Title
Commander
Phone
2699633356
Signed
2015-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Mahar
Formed
1976
Legal Domicile
Mi
Voting Board Members
202
Independent Board Members
202
Employees
1
Volunteers
8

Preparer

Preparer
Arleen Balowski
Phone
5177413607
Supplemental Narrative

Additional Explanations

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

“INCREASE IN BINGO”

Raw XML Appendix353 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ADJUTANT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3JUDGE ADVOCATE
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IRS990/GrantsToOrganizationsInd0false
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IRS990/IndependentVotingMemberCnt0202
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IRS990/IndoorTanningServicesInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE FOR MEMBERS TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION REGULARLY MONITORS THIS POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INCREASE IN BINGO
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
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IRS990/TotalFunctionalExpensesGrp/TotalAmt099779
IRS990/TotalGrossUBIAmt055289
IRS990/TotalLiabilitiesBOYAmt07844
IRS990/TotalLiabilitiesEOYAmt03519
IRS990/TotalLiabilitiesGrp/BOYAmt07844
IRS990/TotalLiabilitiesGrp/EOYAmt03519
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0596891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0605512
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt020296
IRS990/TotalProgramServiceRevenueAmt03870
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08120
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt068134
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt055289
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0604735
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0609031
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02400
IRS990/TravelGrp/TotalAmt02400
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0596891
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0605512
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101125 E COLUMBIA AVE
IRS990/USAddress/City0BATTLE CREEK
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode049017
IRS990/VotingMembersGoverningBodyCnt0202
IRS990/VotingMembersIndependentCnt0202
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL MAHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699633356
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN LEGION POST 54
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0386039328
ReturnHeader/Filer/USAddress/AddressLine101125 E COLUMBIA AVE
ReturnHeader/Filer/USAddress/City0BATTLE CREEK
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049014
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382536387
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Arleens Accounting & Tax Svc Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10110 12 Hammond St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Union City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049094
ReturnHeader/PreparerPersonGrp/PhoneNum05177413607
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arleen Balowski
ReturnHeader/ReturnTs02015-11-30T11:46:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$609,031
Liabilities
$3,519
Net assets
$605,512
Revenue
$68,134
Expenses
$99,779
Net income
-$31,645
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