Civic Intelligence

American Legion Post No 54

990 • Fiscal year 2020 • EIN 91-0535722

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization ProfileN/A
PO Box 84Chewelah, WA 99109

(509) 935-8464

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.00x

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Net Margin

47th percentile

-5.4%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2020 filings • 501(c)19 • <$500k nonprofits • Source year 2020

Asset Growth

24th percentile

-10%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-35%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)19 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$29,083

Down $3,306 (-10%) from 2019

Net Assets

Down

$29,083

Down $3,306 (-10%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin47th percentile

Revenue

Down

$61,535

Down $33,367 (-35%) from 2019

Expenses

Down

$64,841

Down $28,192 (-30%) from 2019

Net Income

Down

-$3,306

Down $5,175 (-277%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$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

2020

Assets$29,083
Liabilities$0
Net Assets$29,083
Open 2020 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$61,535
Expenses$64,841
Net Income-$3,306
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$86,333
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,603$17,311▼ $2,292
Land, Buildings, and Equipment, Net$7,111$6,023▼ $1,088
Savings and Temporary Cash Investments$5,675$5,749▲ $74
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$32,389$29,083▼ $3,306
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,389$29,083▼ $3,306
Total Net Assets Fund Balance$32,389$29,083▼ $3,306
Total Liabilities and Net Assets / Fund Balance$32,389$29,083▼ $3,306

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$-670$28,045$27,375
Leasehold Improvements$6,693$8,758$15,451
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Jim Mach1st Vice
Bill Lupton2nd Vice
Gary RoachAdjutant
John BruggerChaplin
Joe WallaceCommander
Doug StolpFinance Office
Dale HaffletHistorian
Mike LudwigSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$11,262
Program Service Revenue
$0
Investment Income
$74
Other Revenue
$50,199
All Other Contributions
$3,194
Change in Net Assets
$-3,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,669
Salaries, Compensation, and Employee Benefits$20,172
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$16,991--$16,991
Other Salaries and Wages$16,306--$16,306
Payroll Taxes$3,866--$3,866
All Other Expenses$3,189--$3,189
Insurance$2,755--$2,755
Other Expenses$2,557--$2,557
Fees for Services Accounting$1,995--$1,995
Depreciation Depletion$1,087--$1,087
Advertising$365--$365
Office Expenses$249--$249
Total Functional Expenses$64,841$0$0$64,841
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,798
Gaming Direct Expenses$1,843
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, Line 11B: Form 990 Review Process

“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, Line 19: Other Organization Documents Publicly Available

“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
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Wa
Voting Board Members
239
Independent Board Members
239
Employees
6

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.”

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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/PYOtherRevenueAmt092914
IRS990/PYRevenuesLessExpensesAmt027866
IRS990/PYSalariesCompEmpBnftPaidAmt039414
IRS990/PYTotalExpensesAmt073969
IRS990/PYTotalRevenueAmt0101835
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3306
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05453
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05675
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05749
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-670
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028045
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027375
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06693
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08758
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015451
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06023
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, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990- Organization Mission Statement
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-Organization's Mission or Most Significant Activities
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032389
IRS990/TotalAssetsEOYAmt029083
IRS990/TotalAssetsGrp/BOYAmt032389
IRS990/TotalAssetsGrp/EOYAmt029083
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011262
IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt064841
IRS990/TotalFunctionalExpensesGrp/TotalAmt064841
IRS990/TotalGrossUBIAmt05453
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029083
IRS990/TotalProgramServiceExpensesAmt065215
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt044820
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061535
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05453
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032389
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029083
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 84
IRS990/USAddress/CityNm0CHEWELAH
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099109
IRS990/VotingMembersGoverningBodyCnt0239
IRS990/VotingMembersIndependentCnt0239
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE WALLACE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMANDER
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
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/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/ReturnTs02021-11-15T10:17:03-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WALLACE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,083
Liabilities
$0
Net assets
$29,083
Revenue
$61,535
Expenses
$64,841
Net income
-$3,306
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