Form990EZ
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.


Go to www.IRS.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public
Inspection
A
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
B
Check if applicable:
C Name of organization
GILES-LUCE POST 364 THE AMERICAN LEGION DEPARTMENT OF WISCONSIN
 
Number and street (or P. O. box, if mail is not delivered to street address)PO Box 131
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code Winneconne, WI54986
D Employer identification number

39-6108455
E Telephone number

(920) 376-5181
F Group Exemption
Number0925
G Accounting Method: Other (specify)   H Check I Website:https://winneconnepost364.org/J Tax-exempt status (check only one) - ( 19) (insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ ........................... $ 170,778
Part Ⅰ
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the organization used Schedule O to respond to any question in this Part I.....................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received .................... 1 47,100
2 Program service revenue including government fees and contracts ................ 2 5,519
3 Membership dues and assessments ............................. 3 2,832
4 Investment income .................................... 4 2,986
5a Gross amount from sale of assets other than inventory ....... 5a 495
b Less: cost or other basis and sales expenses ............ 5b 0
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c 495
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) Click to see attachment
List of Attached Documents:
// Content
6a 67,886
b Gross income from fundraising events (not including $ 36,975 of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000) Click to see attachment
List of Attached Documents:
// Content
..		6b 31,738
c Less: direct expenses from gaming and fundraising events ... 6c 61,960
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d 37,664
7a Gross sales of inventory, less returns and allowances ...... 7a 11,672
b Less: cost of goods sold ............. 7b 8,371
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c 3,301
8 Other revenue (describe in Schedule O) .................... 8 550
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 .............. 9 100,447
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................ 10 88,136
11 Benefits paid to or for members ...................... 11 0
12 Salaries, other compensation, and employee benefits ................ 12 0
13 Professional fees and other payments to independent contractors ............ 13 0
14 Occupancy, rent, utilities, and maintenance ................... 14 19,715
15 Printing, publications, postage, and shipping ................... 15 224
16 Other expenses (describe in Schedule O) ................... 16 5,292
17 Total expenses. Add lines 10 through 16 ................. 17 113,367
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9) ............ 18 -12,920
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return) ................. 19 446,707
20 Other changes in net assets or fund balances (explain in Schedule O) ........... 20 135
21 Net assets or fund balances at end of year. Combine lines 18 through 20 .......... 21 433,922
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2025)
Form 990-EZ (2025)
Page 2
Part ⅡBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
153,466
22
137,024
23Land and buildings....................
295,000
23
295,000
24Other assets (describe in Schedule O) ..........
1,105
24
2,263
25Total assets......................
449,571
25
434,287
26
Total liabilities (describe in Schedule O) .............
2,864
26
365
27Net assets or fund balances (line 27 of column (B) must agree with line 21)
446,707
27
433,922
Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? The organization's primary exempt purpose is to recognize and honor past and present members of the armed forces and to promote the principles and policies as set forth in the American Legion preamble and the national, department and post American Legion constitutions.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Contributed to the Oshkosh Area Community Foundation's American Legion #364 Giles Luce Youth Fund to provide sustained funding and support for the post's youth activities in the Winneconne, WI area.
(Grants $   ) If this amount includes foreign grants, check here ...		 28a  
29 Sent four high school students to the American Legion Badger Boys State, to participate in a week-long leadership and citizen programs with a focus on exploring the mechanics of American government and politics.
(Grants $   ) If this amount includes foreign grants, check here ...		 29a  
30 Supported the local high school trap shooting team financially to help offset the costs of participating and competitions.
(Grants $   ) If this amount includes foreign grants, check here ...		 30a  
Awarded two $1000 scholarships to local graduating high school seniors.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Sponsored the family night celebration for over 200 youth and their families at our local community's annual Sovereign State Days celebration.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Supported the Fox Valley Veteran's Council financially, which helps support local veterans and their families in need.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Supported financially the Winneconne Youth Archery Club, which has over 30 youth members, for the purchase of additional archery bows, targets and other related equipment.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Supported the local school's Back to School program which helps kids in need with necessities such as clothing, shoes and other essential basic needs for school.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Provided military funeral honors at the funerals of fifteen deceased military veterans.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Organized a Memorial Day program to honor those who have died while in the US Armed Forces. The program includes a procession, a riverside ceremony, an indoor program using the school gymnasium and a final cemetery program. Nearly 30 members participate and more than 200 members of the community attend the program.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Contributed to the Oshkosh Area Community Foundation in support of the Marble Park Reimagined project.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Donated to the Winneconne High School Bowling Team to help support their season's financial needs.
(Grants $   ) If this amount includes foreign grants, check here ...		  
Donated to the Winneconne High School SkillsUSA program to help support the financial needs of the program
(Grants $   ) If this amount includes foreign grants, check here ...		  
31 Other program services (describe in Schedule O) ................
(Grants $   ) If this amount includes foreign grants, check here...		 31a
32 Total program service expenses (add lines 28a through 31a).......... 32 0
Part Ⅳ
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated ; see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans, and
deferred compensation		 (e) Estimated amount
of other compensation
Richard Krueger  
 
Post Commander 		2 0 0 0
Daniel Boehnlein  
 
Post Vice Commander I 		2 0 0 0
Richard Hall  
 
Post Vice Commander II 		2 0 0 0
Shane Lehr  
 
Post Adjutant 		6 0 0 0
Mark Messer  
 
Post Finance Officer 		10 0 0 0
Jerry Schultz  
 
Post Service Officer 		4 0 0 0
Form 990-EZ (2025)
Form 990-EZ (2025)
Page 3
Part Ⅴ
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O. See instructions. ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions.
37a
0
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911   ; section 4912   ; section 4955  
b
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I
40b
 
 
c
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958  
d
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ................
40e
 
No
41List the states with which a copy of this return is filed. WI
42a The organization's books are in care of Mark Messer
 Telephone no. (920) 594-2360


Located at 215 N 12th AveWinneconne, WI ZIP + 4 54986


Yes
No
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . .
42b
 
No
If “Yes," enter the name of the foreign country:
See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
c
At any time during the calendar year, did the organization maintain an office outside the U.S.? . . .
42c
 
No
If “Yes," enter the name of the foreign country:
43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 - Check here ......
and enter the amount of tax-exempt interest received or accrued during the tax year .... 43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed insteadof Form 990-EZ.............................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year? .........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
No
Form 990-EZ (2025)
Form 990-EZ (2025)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes," complete Schedule C, Part I. ...........
46
 
No
Part Ⅵ
Section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47- 49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI ..................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
 
f
Total number of other employees paid over $100,000 .............  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
 
d
Total number of other independent contractors each receiving over $100,000..........  


52
Did the organization complete Schedule A? NOTE. All section 501(c)(3) organizations must attach a
completed Schedule A ........................................
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Officer's name and title
Paid Preparer Use Only
Preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........
Form 990-EZ (2025)

Additional Data


Software ID: 25022730
Software Version: v1.00

Form 990-EZ, Special Condition Description:
Special Condition Description

SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
GILES-LUCE POST 364 THE AMERICAN LEGION DEPARTMENT OF WISCONSIN
 
Employer identification number

39-6108455
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . .      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.






VerticalRevenue
(a) Event #1

Banquet
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
40,573
 
 
40,573

2
Less: Contributions . . . .
32,448
 
 
32,448
3 Gross income (line 1 minus
line 2) . . . . . .
8,125
 
 
8,125



VerticalDirectExpenses
4 Cash prizes . . . . . 0     0
5 Noncash prizes . . . . 2,730     2,730
6 Rent/facility costs . . . . 125     125
7 Food and beverages . . . 10,260   0 10,260
8 Entertainment . . . . 0   0 0
9 Other direct expenses . . . 3,187     3,187
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . 16,302
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . -8,177
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
67,886
67,886
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
2,057
2,057

3
Noncash prizes . . . .
 
 
39,772
39,772

4
Rent/facility costs . . . .
 
 
0
0

5
Other direct expenses . . .
 
 
371
371


6

Volunteer labor . . . .
%
%
100 %


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . .
42,200

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . .
25,686

9
Enter the state(s) in which the organization conducts gaming activities: WI
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
10 %
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
90 %
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name
Mark Messer
Address
215 N 12th Ave   Winneconne, WI54986
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization $   and the
amount of gaming revenue retained by the third party $   .
c
If "Yes," enter name and address of the third party:
Name
Address
16
Gaming manager information:
Name
Mark Messer
Gaming manager compensation $ 0
Description of services provided
Application for state licenses, administering of raffles in accordance with state law.
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year $ 0
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 25022730
Software Version: v1.00
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
GILES-LUCE POST 364 THE AMERICAN LEGION DEPARTMENT OF WISCONSIN
 
Employer identification number

39-6108455
Return Reference Explanation
Form 990-EZ, Part I, Line 8 Description;Amount^Military funeral honors stipend;550^Total;550^
Form 990-EZ, Part I, Line 10 Donations given to local organizations and causes in five general categories: veterans and veteran rehabilitation, children and youth, Americanism, national security and community.
Form 990-EZ, Part I, Line 16 Description;Amount^Appreciation gifts;523|Bank service fees;11|Facility furniture;3297|Cell Phone;3|Uniforms;216|Conference Attendance;55|Kitchen supplies;257|Meal Reimbursement;465|Memorials;233|Funeral Honors Supplies;155|Tax filing fee;41|Website;36^Total;5292^
Form 990-EZ, Part I, Line 20 Description;Amount^Establish Inventory for US Flag Sales;135^Total;135^
Form 990-EZ, Part II, Line 24 Description;EOY Amount^Bar Inventory EOY;1373|Clothing Flag Inventory EOY;832|Prize InventoryEOY;58^Total;2263^
Form 990-EZ, Part II, Line 26 Description;EOY Amount^Memorial Brick Engraving;176|Sales and Use Tax;189^Total;365^
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 25022730
Software Version: v1.00