Civic Intelligence

American Legion Post 54 Lesselyong-Sadowska-Kesler-Martin

990 • Fiscal year 2024 • EIN 39-6054444

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 10, 2025

PO Box 54Marshfield, WI 54449

(715) 486-6376

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2024 filings • 501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-18%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-20%

Faster revenue growth than 20% of similar nonprofits.

2024 filings • 501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$169,639

Down $38,469 (-18%) from 2023

Net Assets

Down

$167,963

Down $33,278 (-17%) from 2023

Liabilities

Down

$1,676

Down $5,191 (-76%) from 2023

Revenue

Down

$203,692

Down $52,285 (-20%) from 2023

Expenses

Up

$236,970

Up $15,638 (+7.1%) from 2023

Net Income

Down

-$33,278

Down $67,923 (-196%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $99,171Liabilities 2011: $48,934Net Assets 2011: $50,2372011Assets 2012: $102,552Liabilities 2012: $45,697Net Assets 2012: $56,8552012Assets 2013: $117,388Liabilities 2013: $42,122Net Assets 2013: $75,2662013Assets 2014: $107,313Liabilities 2014: $37,633Net Assets 2014: $69,6802014Assets 2015: $98,940Liabilities 2015: $38,603Net Assets 2015: $60,3372015Assets 2016: $108,942Liabilities 2016: $31,599Net Assets 2016: $77,3432016Assets 2017: $91,104Liabilities 2017: $20,719Net Assets 2017: $70,3852017Assets 2018: $270,490Liabilities 2018: $66,548Net Assets 2018: $203,9422018Assets 2019: $253,144Liabilities 2019: $5,498Net Assets 2019: $247,6462019Assets 2020: $248,422Liabilities 2020: $3,476Net Assets 2020: $244,9462020Assets 2021: $349,896Liabilities 2021: $463Net Assets 2021: $349,4332021Assets 2022: $371,104Liabilities 2022: $2,063Net Assets 2022: $369,0412022Assets 2023: $208,108Liabilities 2023: $6,867Net Assets 2023: $201,2412023Assets 2024: $169,639Liabilities 2024: $1,676Net Assets 2024: $167,9632024Assets 2025: $159,065Liabilities 2025: $3,590Net Assets 2025: $155,4752025

Highlighted filing

2024

Assets$169,639
Liabilities$1,676
Net Assets$167,963

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $99,339Expenses 2011: $104,670Net Income 2011: -$5,3312011Revenue 2012: $101,831Expenses 2012: $95,213Net Income 2012: $6,6182012Revenue 2013: $108,490Expenses 2013: $90,732Net Income 2013: $17,7582013Revenue 2014: $85,981Expenses 2014: $91,274Net Income 2014: -$5,2932014Revenue 2015: $81,853Expenses 2015: $91,435Net Income 2015: -$9,5822015Revenue 2016: $105,730Expenses 2016: $88,724Net Income 2016: $17,0062016Revenue 2017: $78,307Expenses 2017: $79,901Net Income 2017: -$1,5942017Revenue 2018: $218,333Expenses 2018: $84,776Net Income 2018: $133,5572018Revenue 2019: $104,668Expenses 2019: $116,267Net Income 2019: -$11,5992019Revenue 2020: $63,605Expenses 2020: $66,305Net Income 2020: -$2,7002020Revenue 2021: $99,751Expenses 2021: $84,262Net Income 2021: $15,4892021Revenue 2022: $158,093Expenses 2022: $138,485Net Income 2022: $19,6082022Revenue 2023: $255,977Expenses 2023: $221,332Net Income 2023: $34,6452023Revenue 2024: $203,692Expenses 2024: $236,970Net Income 2024: -$33,2782024Revenue 2025: $185,924Expenses 2025: $198,412Net Income 2025: -$12,4882025

Highlighted filing

2024

Revenue$203,692
Expenses$236,970
Net Income-$33,278
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 10, 2025
Return Version
2024v5.0
Gross Receipts
$348,668
Mission and Program Overview

Mission

Organization to support veterans and community activities and support

Organization to support veterans, their families, our military and our community. We are committed to mentoring youth, sponorship of undesome programs, advocating patriotism and honor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$161,368$138,586▼ $22,782
Pd in Cap Srpls Land Bldg Eqp Fund$138,382$138,382→ $0
Rtn Earn Endowment Incm Other Fnds$62,859$29,581▼ $33,278
Cash and Non-Interest-Bearing Accounts$35,800$19,219▼ $16,581
Inventories for Sale or Use$10,820$11,834▲ $1,014
Accounts Receivable$120$0▼ $120
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$208,108$169,639▼ $38,469
Liabilities
Accounts Payable and Accrued Expenses$6,867$1,676▼ $5,191
Total Liabilities$6,867$1,676▼ $5,191
Net Assets / Fund Balance
Total Net Assets Fund Balance$201,241$167,963▼ $33,278
Total Liabilities and Net Assets / Fund Balance$208,108$169,639▼ $38,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$104,531$231,632$336,163
Equipment$27,555$113,220$140,775
Other Land Buildings$0$35,600$35,600
Land$6,500-$6,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary Cummings1st Vice
John Wendt2nd Vice
Russ Weichelt3rd Vice
Mike FeirerAdjutant
Sue SternbergAsst. Adjutant
Dave MarshAsst. Finance Officer
Roy LippertChaplain
Tammy NeveCommander
Jim MoedeFinance Officer
Cathy GorstJudge Advocate
Elroy LippertMember-at-large
Jim FieldsMember-at-large
Vern NeveMember-at-large
Anthony OlsonPost Historian
John KnebelService Officer
Bob HennesSgt at Arms
John BeckSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$257
Program Service Revenue
$62,215
Investment Income
$88
Other Revenue
$141,132
All Other Contributions
$257
Change in Net Assets
$-33,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,574
Salaries, Compensation, and Employee Benefits$99,396
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,480--$85,480
Depreciation Depletion$22,782--$22,782
Fees for Services Accounting-$21,691-$21,691
Occupancy$16,270--$16,270
Payroll Taxes$9,766--$9,766
Insurance-$9,064-$9,064
Advertising$8,230--$8,230
All Other Expenses$5,037$2,118-$7,155
Other Employee Benefits$4,150--$4,150
Other Expenses$3,316--$3,316
Travel$601--$601
Office Expenses$387--$387
Total Functional Expenses$204,097$32,873$0$236,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

A prospective member must complete the application and paying yearly to become a full member.

Form 990, Part VI, Section A, Line 7A

When deciding the members of the governing body, members nominate other members to fulfill positions on the overning body. After nominations are completed a vote is held to determine officers. The vote must be unanimous in factor of the member nominated.

Form 990, Part VI, Section A, Line 7B

All decisions are decided by the members through a vote. All members have an equal vote for issues.

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
American Legion Post 54
EIN
39-6054444
Phone
7154866376
Address
PO BOX 54, MARSHFIELD, WI 54449

Signing Officer

Name
Tammy Neve
Title
Commander
Phone
7154866376
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Neve
Formed
1975
Legal Domicile
Wi
Voting Board Members
499
Independent Board Members
499
Employees
3
Volunteers
0

Preparer

Firm
Mbe Cpas Llp
Address
1306A N CENTRAL AVE, MARSHFIELD, WI 54449
Preparer
Glen Erdman Ea
Phone
7155025009
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PATRIOTIC ORGANIZATION DEVOTED TO MUTUAL HELPFULNESS. 4 MAIN PILLARS ARE VETERANS SUPPORT, DEFENSE SUPPORT, CHILDREN & YOUTH SUPPORT AND AMERICANISM PROMOTION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0201241
IRS990/NetAssetsOrFundBalancesEOYAmt0167963
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0122447
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0122447
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt012700
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt012700
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt016270
IRS990/OccupancyGrp/TotalAmt016270
IRS990/OfficeExpensesGrp/ProgramServicesAmt0387
IRS990/OfficeExpensesGrp/TotalAmt0387
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04150
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04150
IRS990/OtherExpensesGrp/Desc0FAIR EXPENSE
IRS990/OtherExpensesGrp/Desc1JANITORIAL
IRS990/OtherExpensesGrp/Desc2DONATION EXPENSE
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt032426
IRS990/OtherExpensesGrp/ProgramServicesAmt19689
IRS990/OtherExpensesGrp/ProgramServicesAmt25963
IRS990/OtherExpensesGrp/ProgramServicesAmt33316
IRS990/OtherExpensesGrp/TotalAmt032426
IRS990/OtherExpensesGrp/TotalAmt19689
IRS990/OtherExpensesGrp/TotalAmt25963
IRS990/OtherExpensesGrp/TotalAmt33316
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05985
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05985
IRS990/OtherRevenueTotalAmt05985
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt085480
IRS990/OtherSalariesAndWagesGrp/TotalAmt085480
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt09766
IRS990/PayrollTaxesGrp/TotalAmt09766
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0138382
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0138382
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TAMMY NEVE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FAIR BOOTH
IRS990/ProgramServiceRevenueGrp/Desc1FALL FEST
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt051600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110615
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0120
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt030
IRS990/PYOtherExpensesAmt0132086
IRS990/PYOtherRevenueAmt0250250
IRS990/PYProgramServiceRevenueAmt05577
IRS990/PYRevenuesLessExpensesAmt034645
IRS990/PYSalariesCompEmpBnftPaidAmt089246
IRS990/PYTotalExpensesAmt0221332
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0255977
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-33278
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt012700
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0203435
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt062859
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt029581
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0104531
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0231632
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0336163
IRS990ScheduleD/EquipmentGrp/BookValueAmt027555
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113220
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0140775
IRS990ScheduleD/LandGrp/BookValueAmt06500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035600
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0138586
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PROSPECTIVE MEMBER MUST COMPLETE THE APPLICATION AND PAYING YEARLY TO BECOME A FULL MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHEN DECIDING THE MEMBERS OF THE GOVERNING BODY, MEMBERS NOMINATE OTHER MEMBERS TO FULFILL POSITIONS ON THE OVERNING BODY. AFTER NOMINATIONS ARE COMPLETED A VOTE IS HELD TO DETERMINE OFFICERS. THE VOTE MUST BE UNANIMOUS IN FACTOR OF THE MEMBER NOMINATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS ARE DECIDED BY THE MEMBERS THROUGH A VOTE. ALL MEMBERS HAVE AN EQUAL VOTE FOR ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0208108
IRS990/TotalAssetsEOYAmt0169639
IRS990/TotalAssetsGrp/BOYAmt0208108
IRS990/TotalAssetsGrp/EOYAmt0169639
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0257
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0204097
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236970
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06867
IRS990/TotalLiabilitiesEOYAmt01676
IRS990/TotalLiabilitiesGrp/BOYAmt06867
IRS990/TotalLiabilitiesGrp/EOYAmt01676
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0201241
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167963
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0204097
IRS990/TotalProgramServiceRevenueAmt062215
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0203435
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0203692
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0208108
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0169639
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0601
IRS990/TravelGrp/TotalAmt0601
IRS990/TypeOfOrganizationAssocInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.59$0.04$1.55$1.86$1.98$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.02$1.68$2.04$2.37$0.33
2023Detailed filing. Detailed filing data is available for this year.$2.08$0.07$2.01$2.56$2.21$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.71$0.02$3.69$1.58$1.38$0.20
2021Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.49$1.00$0.84$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.48$0.03$2.45$0.64$0.66$0.03
2019Summary only. Only limited summary data is available for this year.$2.53$0.05$2.48$1.05$1.16$0.12
2018Summary only. Only limited summary data is available for this year.$2.70$0.67$2.04$2.18$0.85$1.34
2017Summary only. Only limited summary data is available for this year.$0.91$0.21$0.70$0.78$0.80$0.02
2016Summary only. Only limited summary data is available for this year.$1.09$0.32$0.77$1.06$0.89$0.17
2015Summary only. Only limited summary data is available for this year.$0.99$0.39$0.60$0.82$0.91$0.10
2014Summary only. Only limited summary data is available for this year.$1.07$0.38$0.70$0.86$0.91$0.05
2013Summary only. Only limited summary data is available for this year.$1.17$0.42$0.75$1.08$0.91$0.18
2012Summary only. Only limited summary data is available for this year.$1.03$0.46$0.57$1.02$0.95$0.07
2011Summary only. Only limited summary data is available for this year.$0.99$0.49$0.50$0.99$1.05$0.05