Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
American Legion Post 0005 Bourque Lanigan
EIN 01-0018927 • 501(c)19 • Waterville, ME
Profile
Bourque-lanigan post 5, american legion, provides services, including recreational and social activities, to its 270 members who currently serve or previously served their country in the u. S. Military during time of war. Elderly and sick members received assistance in accessing medical services including the use of medical equipment. Post 5 owns and maintains property to serve as its location for conducting its exempt purposes. Post 5 also supports numerous community events and charities on behalf of its members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% 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
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Down$347,117
Down $2,013 (-0.6%) from 2023
Liabilities
Flat$1,400
Flat from 2023
Net Assets
Down$345,717
Down $2,013 (-0.6%) from 2023
Revenue
Up$14,465
Up $2,680 (+23%) from 2023
Expenses
Up$16,479
Up $1,048 (+6.8%) from 2023
Net Income
Up-$2,014
Up $1,632 (+45%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Summary only. Only limited summary data is available for this year.
- Assets
- $347,117
- Liabilities
- $1,400
- Net assets
- $345,717
- Revenue
- $14,465
- Expenses
- $16,479
- Net income
- -$2,014
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 11, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $31,891
Mission and Program Overview
Mission
Bourque-lanigan post 5, american legion, provides services, including recreational and social activities, to its 677 members who currently serve or previously served their country in the u. S. Military during time of war. Elderly and sick members received assistance in accessing medical services including the use of medical equipment. Post 5 owns and maintains property to serve as its location for conducting its exempt purposes. Post 5 also supports numerous community events and charities on behalf of its members.
American Legion provides services, including recreational and social activities to its 208 members who currently serve or previously served their country in the US Military during time of war.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $347,730 | $345,717 | ▼ $2,013 |
| Land, Buildings, and Equipment, Net | $343,548 | $335,052 | ▼ $8,496 |
| Cash and Non-Interest-Bearing Accounts | $5,582 | $12,065 | ▲ $6,483 |
| Total Assets | $349,130 | $347,117 | ▼ $2,013 |
| Liabilities | |||
| Other Liabilities | $1,400 | $1,400 | → $0 |
| Total Liabilities | $1,400 | $1,400 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $347,730 | $345,717 | ▼ $2,013 |
| Total Liabilities and Net Assets / Fund Balance | $349,130 | $347,117 | ▼ $2,013 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $275,052 | $56,286 | $331,338 |
| Land | $60,000 | - | $60,000 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Donald Marden | 1st Vice Commander |
| Valmund Bard | 2nd Vice Commander |
| Ernest Paradis | Adjutant |
| Craig Bailey | Commander |
| Cornelius James Ware | Executive Committee |
| David Butler | Executive Committee |
| Frederick Berard Jr | Finance Officer |
| Michael Hanley | Sargent-At-Arms |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $9,648
- Program Service Revenue
- $759
- Investment Income
- $1
- Other Revenue
- $4,057
- All Other Contributions
- $4,190
- Change in Net Assets
- $-2,014
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $11,709 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $5,268 | - | - | $5,268 |
| Benefits to Members | $4,770 | - | - | $4,770 |
| Occupancy | $4,527 | - | - | $4,527 |
| Office Expenses | $668 | - | - | $668 |
| Fees for Services Accounting | $640 | - | - | $640 |
| Insurance | $606 | - | - | $606 |
| Total Functional Expenses | $16,479 | $0 | $0 | $16,479 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Security deposits from tenants | $1,400 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Members or stockholder classes and rights Part VI line 6
“Post 5 currently has 208 members”
Member election for additional members Part VI line 7A
“The members annually elect the officers (governning body) body the ensuing year.”
Governing body decisions Part VI line 7B
“All significant operational and financial decsions are subject to approval by the members at the regular monthly meetings of the governing body and general membership.”
Form 990 governing body review Part VI line 11
“Form 990 is reviewed by the finance officer prior to signing and filing with the internal revenue service. A copy of the Form 990 is made available to the officers and the executive committee for their review.”
Governing documents etc available to public Part VI line 19
“Members of the post have access to the governing documents and financial statements at any time during normal business hours of the post, or otherwise upon request made to the officers of the post. Members of the public have access to the posts financial information and Form 990 filings upon request made during the normal business hours.”
Part VI response or note to any other line in Part VI
“Form 990, part vi, section a, line 6:bourque-lanigan post 5 currently has 208 members and 10 volunteers.form 990, part vi, section a, line 7a:the members annually select the officers (governing body) for the ensuing year.form 990, part vi, section a, line 7b:all significant operational and financial decisions are subject to approval by the members at the regular monthly meetings of the governing body and general membership. Form 990, part vi, section b, line 11b:form 990 is reviewed by the finance officer prior to signing and filing with the internal revenue service. A copy of the form 990 is made available to the officers and the executive committee for their review.form 990, part vi, section c, line 19:members of the post have access to the governing documents and financial statements at any time during normal business hours of the post, or otherwise upon request made to the officers of the post. Members of the public have access to the posts financial information and form 990 filings upon request made during normal business hours.”
Filing and Contact Details
Filer
- Filer Name
- American Legion Post 5 Bourque-Lanigan
- EIN
- 01-0018927
- In Care Of
- % Frederick Berard JR
- Phone
- 2076923195
- Address
- 120 Drummond Avenue SUITE 3, Waterville, ME 04901
- Doing Business As
- American Legion Post 5
Signing Officer
- Name
- Frederick Berard Jr
- Title
- Finance Officer
- Phone
- 2076923195
- Signed
- 2025-05-11
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1926
- Legal Domicile
- Me
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
Preparer
- Firm
- Anima CPA LLC
- Address
- 53 BAY STREET 2ND FL, WINSLOW, ME 04901
- Preparer
- Anima Nikonthet
- Phone
- 2072190919
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“Rounding error 1.”
Raw XML Appendix332 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.
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1400 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Security deposits from tenants |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 335052 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1400 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Post 5 currently has 208 members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The members annually elect the officers (governning body) body the ensuing year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All significant operational and financial decsions are subject to approval by the members at the regular monthly meetings of the governing body and general membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990 is reviewed by the finance officer prior to signing and filing with the internal revenue service. A copy of the Form 990 is made available to the officers and the executive committee for their review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Members of the post have access to the governing documents and financial statements at any time during normal business hours of the post, or otherwise upon request made to the officers of the post. Members of the public have access to the posts financial information and Form 990 filings upon request made during the normal business hours. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Rounding error 1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FORM 990, PART VI, SECTION A, LINE 6:BOURQUE-LANIGAN POST 5 CURRENTLY HAS 208 MEMBERS AND 10 VOLUNTEERS.FORM 990, PART VI, SECTION A, LINE 7A:THE MEMBERS ANNUALLY SELECT THE OFFICERS (GOVERNING BODY) FOR THE ENSUING YEAR.FORM 990, PART VI, SECTION A, LINE 7B:ALL SIGNIFICANT OPERATIONAL AND FINANCIAL DECISIONS ARE SUBJECT TO APPROVAL BY THE MEMBERS AT THE REGULAR MONTHLY MEETINGS OF THE GOVERNING BODY AND GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B:FORM 990 IS REVIEWED BY THE FINANCE OFFICER PRIOR TO SIGNING AND FILING WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE OFFICERS AND THE EXECUTIVE COMMITTEE FOR THEIR REVIEW.FORM 990, PART VI, SECTION C, LINE 19:MEMBERS OF THE POST HAVE ACCESS TO THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AT ANY TIME DURING NORMAL BUSINESS HOURS OF THE POST, OR OTHERWISE UPON REQUEST MADE TO THE OFFICERS OF THE POST. MEMBERS OF THE PUBLIC HAVE ACCESS TO THE POSTS FINANCIAL INFORMATION AND FORM 990 FILINGS UPON REQUEST MADE DURING NORMAL BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part VI response or note to any other line in Part VI |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 349130 |
| IRS990/TotalAssetsEOYAmt | 0 | 347117 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 349130 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 347117 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 9648 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 16479 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 16479 |
| IRS990/TotalGrossUBIAmt | 0 | 1914 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1400 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1400 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1400 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1400 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 347730 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 345717 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 16479 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 759 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2902 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 14465 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 1914 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 349130 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 347117 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FREDERICK BERARD JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCE OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2076923195 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | American Legion Post 5 Bourque-Lanigan |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 010018927 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Frederick Berard JR |
| ReturnHeader/Filer/PhoneNum | 0 | 2076923195 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 120 Drummond Avenue SUITE 3 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Waterville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04901 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 843876889 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Anima CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 53 BAY STREET 2ND FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WINSLOW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 04901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2072190919 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANIMA NIKONTHET |
| ReturnHeader/ReturnTs | 0 | 2025-05-11T21:32:30-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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