Civic Intelligence

American Legion Post 54

990 • Fiscal year 2019 • EIN 38-6039328

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 03, 2019

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

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.02x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Net Margin

28th percentile

-4.2%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2019

Asset Growth

20th percentile

-3.7%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-7.3%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$499,409

Down $19,200 (-3.7%) from 2018

Net Assets

Down

$497,435

Down $19,385 (-3.8%) from 2018

Liabilities

Up

$1,974

Up $185 (+10%) from 2018

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin28th percentile

Revenue

Down

$104,579

Down $8,272 (-7.3%) from 2018

Expenses

Up

$108,945

Up $7,084 (+7.0%) from 2018

Net Income

Down

-$4,366

Down $15,356 (-140%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2019

Assets$499,409
Liabilities$1,974
Net Assets$497,435
Open 2019 Filing

Operations Trend

Revenue Growth30th 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

2019

Revenue$104,579
Expenses$108,945
Net Income-$4,366
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 3, 2019
Return Version
2018v3.1
Gross Receipts
$919,056
Mission and Program Overview

Mission

As stated by the american legion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$334,536$333,292▼ $1,244
Savings and Temporary Cash Investments$181,175$159,212▼ $21,963
Cash and Non-Interest-Bearing Accounts$1,498$5,505▲ $4,007
Inventories for Sale or Use$1,400$1,400→ $0
Total Assets$518,609$499,409▼ $19,200
Liabilities
Accounts Payable and Accrued Expenses$1,789$1,974▲ $185
Total Liabilities$1,789$1,974▲ $185
Net Assets / Fund Balance
Unrestricted Net Assets$516,820$497,435▼ $19,385
Total Net Assets Fund Balance$516,820$497,435▼ $19,385
Total Liabilities and Net Assets / Fund Balance$518,609$499,409▼ $19,200

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$288,609$843,752$1,132,361
Equipment$12,316$282,182$294,498
Other Land Buildings$32,367$20,863$53,230
Compensation and Service Providers
Top Officer Pay77th 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
$3,620
Program Service Revenue
$736
Investment Income
$1,207
Other Revenue
$99,016
All Other Contributions
$1,120
Change in Net Assets
$-4,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,460
Salaries, Compensation, and Employee Benefits$22,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$36,609-$36,609
All Other Expenses$7,477$13,537-$21,014
Other Salaries and Wages-$20,029-$20,029
Insurance-$8,020-$8,020
Office Expenses-$6,721-$6,721
Benefits to Members$3,398--$3,398
Travel$2,450--$2,450
Payroll Taxes-$2,058-$2,058
Fees for Services Accounting$888$887-$1,775
Depreciation Depletion-$1,244-$1,244
Other Expenses$610$1,968-$610
Advertising$95--$95
Total Functional Expenses$14,918$94,027$0$108,945
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$894,795
Gaming Direct Expenses$796,028
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
2019-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Mahar
Formed
1976
Legal Domicile
Mi
Voting Board Members
120
Independent Board Members
120
Employees
1
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 Appendix376 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/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm0THOMAS CHARRON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3JUDGE ADVOCATE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0796028
IRS990/GamingGrossIncomeAmt0894795
IRS990/GoverningBodyVotingMembersCnt0120
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0919056
IRS990/GrossRentsGrp/RealAmt02415
IRS990/GrossSalesOfInventoryAmt016283
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0120
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01207
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01207
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt011
IRS990/LandBldgEquipAccumDeprecAmt01146797
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IRS990/LandBldgEquipCostOrOtherBssAmt01480089
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0AS STATED BY THE AMERICAN LEGION
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0516820
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-2166
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-2166
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02415
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-15019
IRS990/OtherExpensesGrp/Desc0LAUNDRY
IRS990/OtherExpensesGrp/Desc1JANITORIAL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE FOR MEMBERS TO REVIEW
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CASH IN INVESTMENT CD
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0518609
IRS990/TotalAssetsEOYAmt0499409
IRS990/TotalAssetsGrp/BOYAmt0518609
IRS990/TotalAssetsGrp/EOYAmt0499409
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03620
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt094027
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt014918
IRS990/TotalFunctionalExpensesGrp/TotalAmt0108945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01789
IRS990/TotalLiabilitiesEOYAmt01974
IRS990/TotalLiabilitiesGrp/BOYAmt01789
IRS990/TotalLiabilitiesGrp/EOYAmt01974
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0516820
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0497435
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt014918
IRS990/TotalProgramServiceRevenueAmt0736
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0100959
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0104579
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0518609
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499409
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02450
IRS990/TravelGrp/TotalAmt02450
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0516820
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0497435
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01125 E COLUMBIA AVE
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049017
IRS990/VotingMembersGoverningBodyCnt0120
IRS990/VotingMembersIndependentCnt0120
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL MAHAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699633356
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-03
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/FederalOriginalSubmissionId04068322019280pbwx4zo
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-10-07
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.108.125.196
ReturnHeader/FilingSecurityInformation/IPDt02019-10-07
ReturnHeader/FilingSecurityInformation/IPTm010:52:42
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/PreparationDt02019-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Arleen Balowski
ReturnHeader/ReturnTs02019-10-07T10:49:27-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$499,409
Liabilities
$1,974
Net assets
$497,435
Revenue
$104,579
Expenses
$108,945
Net income
-$4,366
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