Civic Intelligence

American Legion Post 54

990 • Fiscal year 2018 • EIN 38-6039328

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 05, 2018

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

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.02x

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

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Net Margin

66th percentile

9.7%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2018 filings • 501(c)19 • $1M-$5M nonprofits • Source year 2018

Asset Growth

28th percentile

-3.3%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)19 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$518,609

Down $17,878 (-3.3%) from 2017

Net Assets

Down

$516,820

Down $17,963 (-3.4%) from 2017

Liabilities

Up

$1,789

Up $85 (+5.0%) from 2017

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin66th percentile

Revenue

Up

$112,851

Up $21,013 (+23%) from 2017

Expenses

Up

$101,861

Up $10,095 (+11%) from 2017

Net Income

Up

$10,990

Up $10,918 (+15164%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2018

Assets$518,609
Liabilities$1,789
Net Assets$516,820
Open 2018 Filing

Operations Trend

Revenue Growth79th 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

2018

Revenue$112,851
Expenses$101,861
Net Income$10,990
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 5, 2018
Return Version
2017v2.2
Gross Receipts
$1,059,982
Mission and Program Overview

Mission

As stated by the american legion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$334,536$334,536→ $0
Savings and Temporary Cash Investments$191,824$181,175▼ $10,649
Cash and Non-Interest-Bearing Accounts$8,727$1,498▼ $7,229
Inventories for Sale or Use$1,400$1,400→ $0
Total Assets$536,487$518,609▼ $17,878
Liabilities
Accounts Payable and Accrued Expenses$1,704$1,789▲ $85
Total Liabilities$1,704$1,789▲ $85
Net Assets / Fund Balance
Unrestricted Net Assets$534,783$516,820▼ $17,963
Total Net Assets Fund Balance$534,783$516,820▼ $17,963
Total Liabilities and Net Assets / Fund Balance$536,487$518,609▼ $17,878

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 Pay64th 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
$2,440
Program Service Revenue
$489
Investment Income
$3,981
Other Revenue
$105,941
All Other Contributions
$190
Change in Net Assets
$10,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,714
Salaries, Compensation, and Employee Benefits$20,481
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$33,991-$33,991
All Other Expenses$7,245$14,310-$21,555
Other Salaries and Wages-$18,484-$18,484
Insurance-$7,795-$7,795
Benefits to Members$3,666--$3,666
Travel$2,400--$2,400
Payroll Taxes-$1,997-$1,997
Office Expenses-$1,898-$1,898
Fees for Services Accounting$762$763-$1,525
Depreciation Depletion-$1,383-$1,383
Other Expenses$601$2,480-$601
Total Functional Expenses$14,674$87,187$0$101,861
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,031,203
Gaming Direct Expenses$925,472
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
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Mahar
Formed
1976
Legal Domicile
Mi
Voting Board Members
127
Independent Board Members
127
Employees
2
Volunteers
8

Preparer

Firm
Arleens Accounting and Tax Service
Address
365 N Broadway 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 INVESTMENT CD”

List of other expenses Part IX line 24E

“Activity foodbulletin & postagelicensesocial eventsmischonor guardadjutant”

Raw XML Appendix369 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/FSAuditedInd0true
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IRS990/GamingDirectExpensesAmt0925472
IRS990/GamingGrossIncomeAmt01031203
IRS990/GoverningBodyVotingMembersCnt0127
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01059982
IRS990/GrossRentsGrp/RealAmt03698
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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0127
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IRS990/IndoorTanningServicesInd0false
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IRS990/LoanOutstandingInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE FOR MEMBERS TO REVIEW
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE ON REQUEST
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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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt02440
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087187
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014674
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101861
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01704
IRS990/TotalLiabilitiesEOYAmt01789
IRS990/TotalLiabilitiesGrp/BOYAmt01704
IRS990/TotalLiabilitiesGrp/EOYAmt01789
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0534783
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0516820
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt014674
IRS990/TotalProgramServiceRevenueAmt0489
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0110411
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112851
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0536487
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0518609
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02400
IRS990/TravelGrp/TotalAmt02400
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0534783
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0516820
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt0127
IRS990/VotingMembersIndependentCnt0127
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL MAHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-05
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/FederalOriginalSubmissionId04068322018312cetkvlu
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-08
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.108.68.15
ReturnHeader/FilingSecurityInformation/IPDt02018-11-08
ReturnHeader/FilingSecurityInformation/IPTm011:03:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261471323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Arleens Accounting and Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0365 N Broadway St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Union City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049094
ReturnHeader/PreparerPersonGrp/PhoneNum05177413607
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arleen Balowski
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-08T11:02:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$518,609
Liabilities
$1,789
Net assets
$516,820
Revenue
$112,851
Expenses
$101,861
Net income
$10,990
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