Civic Intelligence

American Legion Post No 54

EIN 91-0535722 • 501(c)19 • Chewelah, WA

PO Box 84Chewelah, WA 99109

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

42nd percentile

-1.5%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

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

Asset Growth

35th percentile

-3.6%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

51st percentile

2.9%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Down

$36,383

Down $1,378 (-3.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$36,383

Down $1,378 (-3.6%) from 2023

Revenue

Up

$92,352

Up $2,623 (+2.9%) from 2023

Expenses

Up

$93,730

Up $7,042 (+8.1%) from 2023

Net Income

Down

-$1,378

Down $4,419 (-145%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2011: $46,192Liabilities 2011: $6,720Net Assets 2011: $39,4722011Assets 2012: $50,039Liabilities 2012: $0Net Assets 2012: $50,0392012Assets 2013: $59,058Liabilities 2013: $0Net Assets 2013: $59,0582013Assets 2014: $55,002Liabilities 2014: $0Net Assets 2014: $55,0022014Assets 2015: $55,002Liabilities 2015: $0Net Assets 2015: $55,0022015Assets 2016: $46,682Liabilities 2016: $0Net Assets 2016: $46,6822016Assets 2017: $35,170Liabilities 2017: $0Net Assets 2017: $35,1702017Assets 2018: $29,525Liabilities 2018: $0Net Assets 2018: $29,5252018Assets 2019: $32,389Liabilities 2019: $0Net Assets 2019: $32,3892019Assets 2020: $29,083Liabilities 2020: $0Net Assets 2020: $29,0832020Assets 2021: $39,070Liabilities 2021: $0Net Assets 2021: $39,0702021Assets 2022: $34,720Liabilities 2022: $0Net Assets 2022: $34,7202022Assets 2023: $37,761Liabilities 2023: $0Net Assets 2023: $37,7612023Assets 2024: $36,383Liabilities 2024: $0Net Assets 2024: $36,3832024

Highlighted filing

2024

Assets$36,383
Liabilities$0
Net Assets$36,383

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $149,010Expenses 2011: $152,739Net Income 2011: -$3,7292011Revenue 2012: $140,894Expenses 2012: $130,327Net Income 2012: $10,5672012Revenue 2013: $150,315Expenses 2013: $132,494Net Income 2013: $17,8212013Revenue 2014: $142,670Expenses 2014: $134,029Net Income 2014: $8,6412014Revenue 2015: $142,670Expenses 2015: $134,029Net Income 2015: $8,6412015Revenue 2016: $109,146Expenses 2016: $123,138Net Income 2016: -$13,9922016Revenue 2017: $107,185Expenses 2017: $120,928Net Income 2017: -$13,7432017Revenue 2018: $98,674Expenses 2018: $102,658Net Income 2018: -$3,9842018Revenue 2019: $94,902Expenses 2019: $93,033Net Income 2019: $1,8692019Revenue 2020: $61,535Expenses 2020: $64,841Net Income 2020: -$3,3062020Revenue 2021: $68,516Expenses 2021: $58,529Net Income 2021: $9,9872021Revenue 2022: $78,238Expenses 2022: $82,588Net Income 2022: -$4,3502022Revenue 2023: $89,729Expenses 2023: $86,688Net Income 2023: $3,0412023Revenue 2024: $92,352Expenses 2024: $93,730Net Income 2024: -$1,3782024

Highlighted filing

2024

Revenue$92,352
Expenses$93,730
Net Income-$1,378

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.92$0.94$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.90$0.87$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.78$0.83$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.69$0.59$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.62$0.65$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.95$0.93$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.99$1.03$0.04
2017Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$1.07$1.21$0.14
2016Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$1.09$1.23$0.14
2015Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$1.43$1.34$0.09
2014Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$1.43$1.34$0.09
2013Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$1.50$1.32$0.18
2012Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$1.41$1.30$0.11
2011Summary only. Only limited summary data is available for this year.$0.46$0.07$0.39$1.49$1.53$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$126,606
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,379$25,525▲ $146
Savings and Temporary Cash Investments$7,759$7,750▼ $9
Land, Buildings, and Equipment, Net$4,623$3,108▼ $1,515
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$37,761$36,383▼ $1,378
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,761$36,383▼ $1,378
Total Net Assets Fund Balance$37,761$36,383▼ $1,378
Total Liabilities and Net Assets / Fund Balance$37,761$36,383▼ $1,378

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$539$29,601$30,140
Leasehold Improvements$2,569$12,882$15,451
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric Blackburn1st Vice
Dave Hollmen2nd Vice
Gary RoachAdjutant
Ben ParamoreChaplin
Joe WallaceCommander
Doug StolpFinance Office
Dale HaffletHistorian
Mike LudwigSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$7,432
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$84,920
All Other Contributions
$2,055
Change in Net Assets
$-1,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,466
Salaries, Compensation, and Employee Benefits$33,264
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,706--$27,706
Occupancy$24,157--$24,157
All Other Expenses$5,607--$5,607
Payroll Taxes$5,558--$5,558
Other Expenses$3,327--$3,327
Insurance$2,485--$2,485
Advertising$1,770--$1,770
Depreciation Depletion---$1,515
Office Expenses$1,155--$1,155
Fees for Services Accounting$1,075--$1,075
Total Functional Expenses$92,215$0$0$93,730
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,805
Gaming Direct Expenses$1,153
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

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

Organization's Process to review Form 990.An independent outside CPA prepares the return and provides it to the Finance Officer of the organization. The finance officer reviews the 990 with the Commander who then signs the return.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
AMERICAN LEGION POST No 54
EIN
91-0535722
Phone
5099358464
Address
PO BOX 84, CHEWELAH, WA 99109

Signing Officer

Name
Joe Wallace
Title
Commander
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Wa
Voting Board Members
156
Independent Board Members
156
Employees
5

Preparer

Firm
Maruji & Raines Ps
Address
775 S MAIN ST STE A, COLVILLE, WA 99114
Preparer
David Raines CPA
Phone
5096845289
Supplemental Narrative

Additional Explanations

Form 990- Organization Mission Statement

The organization is primarily involved in providing civic and social activities of the American Legion, while upholding the principles of the United States Constitution, preserve the memories and incidents of great wars, to install a sence of individual obligation to community, state, and nation, and to promaote the principles of justice, freedom, and democracy.

FORM 990-Organization'S Mission or Most Significant Activities

The Organization is primarily involved in providing Civic & Social activities to members of the American Legion while upholding the principles of the United States Constitution and to promote the principles of justice, freedom and democracy.

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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0See Schedule O
IRS990/AdvertisingGrp/ProgramServicesAmt01770
IRS990/AdvertisingGrp/TotalAmt01770
IRS990/AllOtherContributionsAmt02055
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05607
IRS990/AllOtherExpensesGrp/TotalAmt05607
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DOUG STOLP
IRS990/BooksInCareOfDetail/PhoneNum05099358464
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 84
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHEWELAH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099109
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt025379
IRS990/CashNonInterestBearingGrp/EOYAmt025525
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt030035
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07432
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt060466
IRS990/CYOtherRevenueAmt084920
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1378
IRS990/CYSalariesCompEmpBnftPaidAmt033264
IRS990/CYTotalExpensesAmt093730
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt092352
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt01515
IRS990/Desc0Activities of the organization include socializing and consumption of food & drink, gaming activities such as pull tabs, bingo, darts, dancing, and benefit dinners. Civic activities include presentation of honor guards at memorial services, parades, athletic events and holidays. Other activites include providing a supply of hospital medical equipment to the indigent, provide soldiers/sailers relief funds, contribute to food banks, support youth athletic teams, and contribute to academic scholarship for youth.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01075
IRS990/FeesForServicesAccountingGrp/TotalAmt01075
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC BLACKBURN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVE HOLLMEN
IRS990/Form990PartVIISectionAGrp/PersonNm3DOUG STOLP
IRS990/Form990PartVIISectionAGrp/PersonNm4GARY ROACH
IRS990/Form990PartVIISectionAGrp/PersonNm5MIKE LUDWIG
IRS990/Form990PartVIISectionAGrp/PersonNm6BEN PARAMORE
IRS990/Form990PartVIISectionAGrp/PersonNm7DALE HAFFLET
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE OFFICE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADJUTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAPLIN
IRS990/Form990PartVIISectionAGrp/TitleTxt7HISTORIAN
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt01153
IRS990/GamingGrossIncomeAmt04805
IRS990/GoverningBodyVotingMembersCnt0156
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0126606
IRS990/GrossRentsGrp/RealAmt09850
IRS990/GrossSalesOfInventoryAmt088511
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0156
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02485
IRS990/InsuranceGrp/TotalAmt02485
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt042483
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04623
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03108
IRS990/LandBldgEquipCostOrOtherBssAmt045591
IRS990/LegalDomicileStateCd0WA
IRS990/LessRentalExpensesGrp/RealAmt03066
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt05377
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See Schedule O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt037761
IRS990/NetAssetsOrFundBalancesEOYAmt036383
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt03652
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt03652
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt058476
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt058476
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06784
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt06784
IRS990/NetUnrelatedBusTxblIncmAmt05784
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt037761
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt036383
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt024157
IRS990/OccupancyGrp/TotalAmt024157
IRS990/OfficeExpensesGrp/ProgramServicesAmt01155
IRS990/OfficeExpensesGrp/TotalAmt01155
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1SMALL TOOLS & EQUIPMENT
IRS990/OtherExpensesGrp/Desc2Sales Tax Remittance
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/ProgramServicesAmt08838
IRS990/OtherExpensesGrp/ProgramServicesAmt15533
IRS990/OtherExpensesGrp/ProgramServicesAmt25004
IRS990/OtherExpensesGrp/ProgramServicesAmt33327
IRS990/OtherExpensesGrp/TotalAmt08838
IRS990/OtherExpensesGrp/TotalAmt15533
IRS990/OtherExpensesGrp/TotalAmt25004
IRS990/OtherExpensesGrp/TotalAmt33327
IRS990/OtherRevenueMiscGrp/Desc0Bartender Tips
IRS990/OtherRevenueMiscGrp/Desc1Misc Rentals
IRS990/OtherRevenueMiscGrp/Desc2Miscellanous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04872
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12700
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt28436
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04872
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt28436
IRS990/OtherRevenueTotalAmt016008
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt027706
IRS990/OtherSalariesAndWagesGrp/TotalAmt027706
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05558
IRS990/PayrollTaxesGrp/TotalAmt05558
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012334
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt051226
IRS990/PYOtherRevenueAmt077395
IRS990/PYRevenuesLessExpensesAmt03041
IRS990/PYSalariesCompEmpBnftPaidAmt035462
IRS990/PYTotalExpensesAmt086688
IRS990/PYTotalRevenueAmt089729
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1378
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06784
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07759
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07750
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0539
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029601
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030140
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02569
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012882
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015451
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03108
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's Process to review Form 990.An independent outside CPA prepares the return and provides it to the Finance Officer of the organization. The finance officer reviews the 990 with the Commander who then signs the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization is primarily involved in providing civic and social activities of the American Legion, while upholding the principles of the United States Constitution, preserve the memories and incidents of great wars, to install a sence of individual obligation to community, state, and nation, and to promaote the principles of justice, freedom, and democracy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization is primarily involved in providing Civic & Social activities to members of the American Legion while upholding the principles of the United States Constitution and to promote the principles of justice, freedom and democracy.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990- Organization Mission Statement
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-Organization's Mission or Most Significant Activities
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt037761
IRS990/TotalAssetsEOYAmt036383
IRS990/TotalAssetsGrp/BOYAmt037761
IRS990/TotalAssetsGrp/EOYAmt036383
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07432
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt092215
IRS990/TotalFunctionalExpensesGrp/TotalAmt093730
IRS990/TotalGrossUBIAmt06784
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037761
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036383
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078136
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt092352
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06784
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037761
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036383
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 84
IRS990/USAddress/CityNm0CHEWELAH
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099109
IRS990/VotingMembersGoverningBodyCnt0156
IRS990/VotingMembersIndependentCnt0156
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE WALLACE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN LEGION POST No 54
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0910535722
ReturnHeader/Filer/PhoneNum05099358464
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 84
ReturnHeader/Filer/USAddress/CityNm0CHEWELAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099109
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911601455
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARUJI & RAINES PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0775 S MAIN ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099114
ReturnHeader/PreparerPersonGrp/PhoneNum05096845289
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID RAINES CPA
ReturnHeader/ReturnTs02025-11-12T08:04:48-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.