Civic Intelligence

American Legion Post 54

990 • Fiscal year 2017 • EIN 38-6039328

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 09, 2017

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.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Net Margin

41st percentile

0.1%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2017

Asset Growth

24th percentile

-3.2%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$536,487

Down $17,716 (-3.2%) from 2016

Net Assets

Down

$534,783

Down $17,441 (-3.2%) from 2016

Liabilities

Down

$1,704

Down $275 (-14%) from 2016

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin41st percentile

Revenue

Down

$91,838

Down $15,570 (-14%) from 2016

Expenses

Up

$91,766

Up $2,998 (+3.4%) from 2016

Net Income

Down

$72

Down $18,568 (-100%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth24th 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

2017

Assets$536,487
Liabilities$1,704
Net Assets$534,783
Open 2017 Filing

Operations Trend

Revenue Growth20th 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

2017

Revenue$91,838
Expenses$91,766
Net Income$72
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$873,318
Mission and Program Overview

Mission

As stated by the american legion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$320,531$334,536▲ $14,005
Savings and Temporary Cash Investments$209,415$191,824▼ $17,591
Cash and Non-Interest-Bearing Accounts$22,857$8,727▼ $14,130
Inventories for Sale or Use$1,400$1,400→ $0
Total Assets$554,203$536,487▼ $17,716
Liabilities
Accounts Payable and Accrued Expenses$1,979$1,704▼ $275
Total Liabilities$1,979$1,704▼ $275
Net Assets / Fund Balance
Unrestricted Net Assets$552,224$534,783▼ $17,441
Total Net Assets Fund Balance$552,224$534,783▼ $17,441
Total Liabilities and Net Assets / Fund Balance$554,203$536,487▼ $17,716

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$288,609$843,752$1,132,361
Equipment$12,316$282,182$294,498
Other Land Buildings$33,611$19,619$53,230
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Thomas CharronAdjutant
Wendell MaharCommander
Dwight EasleyFinance Officer
Joseph L PajakJudge Advocate
Revenue and Support

Revenue Composition

Contributions and Grants
$5,730
Program Service Revenue
$393
Investment Income
$100
Other Revenue
$85,615
All Other Contributions
$30
Change in Net Assets
$72
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,626
Salaries, Compensation, and Employee Benefits$20,272
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$30,843-$30,843
Other Salaries and Wages-$18,268-$18,268
Insurance-$8,027-$8,027
Fees for Services Other$4,993--$4,993
All Other Expenses$4,104--$4,104
Benefits to Members$3,868--$3,868
Travel$2,400--$2,400
Fees for Services Accounting$1,185$1,185-$2,370
Payroll Taxes-$2,004-$2,004
Office Expenses-$1,293-$1,293
Other Expenses$499--$499
Depreciation Depletion-$175-$175
Total Functional Expenses$29,971$61,795$0$91,766
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$849,615
Gaming Direct Expenses$759,188
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 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
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Mahar
Formed
1976
Legal Domicile
Mi
Voting Board Members
149
Independent Board Members
149
Employees
1
Volunteers
8

Preparer

Firm
Arleens Accounting & 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 Appendix368 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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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0554203
IRS990/TotalAssetsEOYAmt0536487
IRS990/TotalAssetsGrp/BOYAmt0554203
IRS990/TotalAssetsGrp/EOYAmt0536487
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05730
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061795
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt029971
IRS990/TotalFunctionalExpensesGrp/TotalAmt091766
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01979
IRS990/TotalLiabilitiesEOYAmt01704
IRS990/TotalLiabilitiesGrp/BOYAmt01979
IRS990/TotalLiabilitiesGrp/EOYAmt01704
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0552224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0534783
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt029971
IRS990/TotalProgramServiceRevenueAmt0393
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01231
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084877
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091838
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0554203
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0536487
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02400
IRS990/TravelGrp/TotalAmt02400
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0552224
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0534783
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01125 E COLUMBIA AVE
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt0149
IRS990/VotingMembersIndependentCnt0149
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL MAHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699633356
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0F945F4AC22AE84966AB07E160812BF71E8AA7080
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F945F4AC22AE84966AB07E160812BF71E8AA7080
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04068322017310r4eyb2a
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-06
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.107.127.28
ReturnHeader/FilingSecurityInformation/IPDt02017-11-06
ReturnHeader/FilingSecurityInformation/IPTm014:18:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261471323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Arleens Accounting & 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/PreparationDt02017-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arleen Balowski
ReturnHeader/ReturnTs02017-11-06T14:16:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$536,487
Liabilities
$1,704
Net assets
$534,783
Revenue
$91,838
Expenses
$91,766
Net income
$72
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