Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
American Legion Post 146 Thayer
EIN 46-0310119 • 501(c)19 • Colome, SD
Profile
To promote social activities for veterans and their families.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Down$86,441
Down $18,943 (-18%) from 2024
Liabilities
Up$727
Up $84 (+13%) from 2024
Net Assets
Down$85,714
Down $19,027 (-18%) from 2024
Revenue
Up$55,291
Up $4,936 (+9.8%) from 2024
Expenses
Up$60,152
Up $1,610 (+2.8%) from 2024
Net Income
Up-$4,861
Up $3,326 (+41%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $86,441
- Liabilities
- $727
- Net assets
- $85,714
- Revenue
- $55,291
- Expenses
- $60,152
- Net income
- -$4,861
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 30, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $94,543
Mission and Program Overview
Mission
To promote social activities for veterans and their families.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE SUPPORT AND ACTIVITIES FOR VETERAN'S | - | - |
| BASEBALL,SOFTBALL AND PATRIOTIC PROGRAMS FOR THE LOCAL YOUTH. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEFFRY HRABANEK | Secretary/Tr | - | $0 | - | - |
| GENE BRUNS | Commander | - | $0 | - | - |
| LYLE KRUMPUS | Adjutant | - | $0 | - | - |
| BRETT DEMERS | Past Command | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 146 Thayer
- EIN
- 46-0310119
- Phone
- 6058429949
- Address
- PO BOX 363, COLOME, SD 57528
Signing Officer
- Name
- Jeffry Hrabanek
- Title
- Secretary/treasurer
- Phone
- 6058429949
- Signed
- 2026-01-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Desmet CPA Group LLC
- Address
- PO BOX 748, WINNER, SD 57580
- Preparer
- Daniel Desmet
- Phone
- 6058421757
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Funeral income 200 total 200”
Form 990-ez, Part I, Line 16
“Bar sales advertising and promotion 154 office 346 insurance 6,690 supplies 2,511 bank and credit card fees 225 city liquor license 4,450 sales tax 4,649 annual report fee 10 expenses donations 1,150 memorial day expenses 184 scholarships 900 state delegate fees 28 safe deposit box 20 non-investment depreciation 1,630 total 22,947”
Form 990-ez, Part I, Line 20
“Transfer baseball funds to baseball 0 organization -14,166”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 2,650 2,650 prepaid expenses and deferred charges 50 50 9,914 14,745 less accumulated depreciation 3,101 4,731 total 9,513 12,714”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 643 727”
Form 990-ez, Part III, Line 31
“Baseball,softball and patriotic programs for the local youth.”
Raw XML Appendix125 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 1542 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JEFFRY HRABANEK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6058429949 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 817 W 8TH ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WINNER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57580 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 79796 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 57652 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 15100 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 37657 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4861 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1859 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 105384 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 86441 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 8363 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 30659 |
| IRS990EZ/GrossReceiptsAmt | 0 | 94543 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 68316 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2564 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 16075 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 16075 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 104741 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 85714 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 104741 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 85714 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 17713 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEFFRY HRABANEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GENE BRUNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LYLE KRUMPUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRETT DEMERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMANDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | ADJUTANT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PAST COMMAND |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9513 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12714 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -14166 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 22947 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 200 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE SOCIAL ACTIVITIES FOR VETERANS AND THEIR FAMILIES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1177 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE SUPPORT AND ACTIVITIES FOR VETERAN'S |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | BASEBALL,SOFTBALL AND PATRIOTIC PROGRAMS FOR THE LOCAL YOUTH. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14914 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 1595 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 6768 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 643 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 727 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 60152 |
| IRS990EZ/TotalRevenueAmt | 0 | 55291 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FUNERAL INCOME 200 TOTAL 200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BAR SALES ADVERTISING AND PROMOTION 154 OFFICE 346 INSURANCE 6,690 SUPPLIES 2,511 BANK AND CREDIT CARD FEES 225 CITY LIQUOR LICENSE 4,450 SALES TAX 4,649 ANNUAL REPORT FEE 10 EXPENSES DONATIONS 1,150 MEMORIAL DAY EXPENSES 184 SCHOLARSHIPS 900 STATE DELEGATE FEES 28 SAFE DEPOSIT BOX 20 NON-INVESTMENT DEPRECIATION 1,630 TOTAL 22,947 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TRANSFER BASEBALL FUNDS TO BASEBALL 0 ORGANIZATION -14,166 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INVENTORIES FOR SALE OR USE 2,650 2,650 PREPAID EXPENSES AND DEFERRED CHARGES 50 50 9,914 14,745 LESS ACCUMULATED DEPRECIATION 3,101 4,731 TOTAL 9,513 12,714 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 643 727 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BASEBALL,SOFTBALL AND PATRIOTIC PROGRAMS FOR THE LOCAL YOUTH. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFFRY HRABANEK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6058429949 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN LEGION POST 146 THAYER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | WATERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 460310119 |
| ReturnHeader/Filer/PhoneNum | 0 | 6058429949 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 363 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLOME |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57528 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 205804965 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DESMET CPA GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 748 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WINNER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57580 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6058421757 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL DESMET |
| ReturnHeader/ReturnTs | 0 | 2026-02-20T10:25:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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