Civic Intelligence

American Legion Post 54

990 • Fiscal year 2015 • EIN 38-6039328

Jul 01, 2014 to Jun 30, 2015 • Filed on May 12, 2016

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

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

27th percentile

-7.4%

Higher net margin than 27% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

16th percentile

-6.0%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

28%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$572,241

Down $36,790 (-6.0%) from 2014

Net Assets

Down

$569,978

Down $35,534 (-5.9%) from 2014

Liabilities

Down

$2,263

Down $1,256 (-36%) from 2014

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin27th percentile

Revenue

Up

$86,902

Up $18,768 (+28%) from 2014

Expenses

Down

$93,341

Down $6,438 (-6.5%) from 2014

Net Income

Up

-$6,439

Up $25,206 (+80%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2015

Assets$572,241
Liabilities$2,263
Net Assets$569,978
Open 2015 Filing

Operations Trend

Revenue Growth83rd 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

2015

Revenue$86,902
Expenses$93,341
Net Income-$6,439
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$640,855
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$286,650$228,630▼ $58,020
Cash and Non-Interest-Bearing Accounts$400$21,680▲ $21,280
Inventories for Sale or Use$1,450$1,400▼ $50
Total Assets$609,031$572,241▼ $36,790
Liabilities
Accounts Payable and Accrued Expenses$3,519$2,263▼ $1,256
Total Liabilities$3,519$2,263▼ $1,256
Net Assets / Fund Balance
Unrestricted Net Assets$605,512$569,978▼ $35,534
Total Net Assets Fund Balance$605,512$569,978▼ $35,534
Total Liabilities and Net Assets / Fund Balance$609,031$572,241▼ $36,790

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 Pay73rd 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
$4,331
Program Service Revenue
$1,324
Investment Income
$1,853
Other Revenue
$79,394
Change in Net Assets
$-6,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,958
Salaries, Compensation, and Employee Benefits$18,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$45,141-$45,141
Other Salaries and Wages-$13,900-$13,900
Insurance-$8,071-$8,071
Fees for Services Other$5,896--$5,896
Payroll Taxes$2,460$2,460-$4,920
Conferences and Meetings$2,400--$2,400
Other Expenses$1,579$3,167-$1,579
Benefits to Members$1,563--$1,563
Fees for Services Accounting$525$400-$925
Office Expenses-$596-$596
Advertising$517--$517
Total Functional Expenses$17,153$76,188$0$93,341
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$606,390
Gaming Direct Expenses$521,357
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

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
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Mahar
Formed
1976
Legal Domicile
Mi
Voting Board Members
214
Independent Board Members
214
Employees
1
Volunteers
8

Preparer

Firm
Arleens Accounting and Tax Service
Address
110 Hammond St, 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

“Cash in cds to use for operating expenses, which decreased asset balance.”

Raw XML Appendix350 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/BOYAmt03519
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02263
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0AS STATED BY THE AMERICAN LEGION
IRS990/AdvertisingGrp/ProgramServicesAmt0517
IRS990/AdvertisingGrp/TotalAmt0517
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt01563
IRS990/BenefitsToMembersGrp/TotalAmt01563
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0400
IRS990/CashNonInterestBearingGrp/EOYAmt021680
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02400
IRS990/ConferencesMeetingsGrp/TotalAmt02400
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt032596
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt01563
IRS990/CYContributionsGrantsAmt04331
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01853
IRS990/CYOtherExpensesAmt072958
IRS990/CYOtherRevenueAmt079394
IRS990/CYProgramServiceRevenueAmt01324
IRS990/CYRevenuesLessExpensesAmt0-6439
IRS990/CYSalariesCompEmpBnftPaidAmt018820
IRS990/CYTotalExpensesAmt093341
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt086902
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ENCOURAGED VETERAN MORALE
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0GENL GEORGE CUSTER
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt017153
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0400
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0525
IRS990/FeesForServicesAccountingGrp/TotalAmt0925
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05896
IRS990/FeesForServicesOtherGrp/TotalAmt05896
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0ALLAN ABLES
IRS990/Form990PartVIISectionAGrp/PersonNm1DWIGHT EASLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2WENDELL MAHAR
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSEPH L PAJAK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3JUDGE ADVOCATE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0521357
IRS990/GamingGrossIncomeAmt0606390
IRS990/GoverningBodyVotingMembersCnt0214
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0640855
IRS990/GrossRentsGrp/RealAmt04401
IRS990/GrossSalesOfInventoryAmt022556
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0214
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08071
IRS990/InsuranceGrp/TotalAmt08071
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01450
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01400
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01853
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01853
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt011
IRS990/LandBldgEquipAccumDeprecAmt01145563
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0320531
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0320531
IRS990/LandBldgEquipCostOrOtherBssAmt01466094
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt03081
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0AS STATED BY THE AMERICAN LEGION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0605512
IRS990/NetAssetsOrFundBalancesEOYAmt0569978
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt085033
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt085033
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-10040
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-10040
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04401
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt04401
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt045141
IRS990/OccupancyGrp/TotalAmt045141
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0596
IRS990/OfficeExpensesGrp/TotalAmt0596
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-29095
IRS990/OtherExpensesGrp/Desc0LAUNDRY
IRS990/OtherExpensesGrp/Desc1REGISTRATION FEES
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc3SALES TAX EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02453
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13167
IRS990/OtherExpensesGrp/ProgramServicesAmt02213
IRS990/OtherExpensesGrp/ProgramServicesAmt11579
IRS990/OtherExpensesGrp/TotalAmt02453
IRS990/OtherExpensesGrp/TotalAmt12213
IRS990/OtherExpensesGrp/TotalAmt23167
IRS990/OtherExpensesGrp/TotalAmt31579
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013900
IRS990/OtherSalariesAndWagesGrp/TotalAmt013900
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02460
IRS990/PayrollTaxesGrp/ProgramServicesAmt02460
IRS990/PayrollTaxesGrp/TotalAmt04920
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WENDELL MAHAR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DINNERS TICKETS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01324
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01324
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt04337
IRS990/PYContributionsGrantsAmt04725
IRS990/PYInvestmentIncomeAmt04250
IRS990/PYOtherExpensesAmt082391
IRS990/PYOtherRevenueAmt055289
IRS990/PYProgramServiceRevenueAmt03870
IRS990/PYRevenuesLessExpensesAmt0-31645
IRS990/PYSalariesCompEmpBnftPaidAmt013051
IRS990/PYTotalExpensesAmt099779
IRS990/PYTotalRevenueAmt068134
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-6439
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt01250
IRS990/RentalIncomeOrLossGrp/RealAmt04401
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0286650
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0228630
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0288609
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0843752
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01132361
IRS990ScheduleD/EquipmentGrp/BookValueAmt012316
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0282182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0294498
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019606
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019629
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt039235
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0320531
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0MICHIGAN ONLY
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0521357
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0606390
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0606390
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt085033
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0521357
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0521357
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0WENDELL MAHAR
IRS990ScheduleG/LicensedInd0false
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/ExplanationTxt3CASH IN CDS TO USE FOR OPERATING EXPENSES, WHICH DECREASED ASSET BALANCE.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0609031
IRS990/TotalAssetsEOYAmt0572241
IRS990/TotalAssetsGrp/BOYAmt0609031
IRS990/TotalAssetsGrp/EOYAmt0572241
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04331
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076188
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt017153
IRS990/TotalFunctionalExpensesGrp/TotalAmt093341
IRS990/TotalGrossUBIAmt079394
IRS990/TotalLiabilitiesBOYAmt03519
IRS990/TotalLiabilitiesEOYAmt02263
IRS990/TotalLiabilitiesGrp/BOYAmt03519
IRS990/TotalLiabilitiesGrp/EOYAmt02263
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0605512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0569978
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt017153
IRS990/TotalProgramServiceRevenueAmt01324
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03177
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt086902
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt079394
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0609031
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0572241
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0605512
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0569978
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01125 E COLUMBIA AVE
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt0214
IRS990/VotingMembersIndependentCnt0214
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL MAHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699633356
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-12
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 Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 Hammond St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Union City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049094
ReturnHeader/PreparerPersonGrp/PhoneNum05177413607
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arleen Balowski
ReturnHeader/ReturnTs02016-05-12T12:54:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$572,241
Liabilities
$2,263
Net assets
$569,978
Revenue
$86,902
Expenses
$93,341
Net income
-$6,439
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