Civic Intelligence

American Legion - Maine Department

990 • Fiscal year 2015 • EIN 01-0018930

May 01, 2014 to Apr 30, 2015 • Filed on May 29, 2015

Organization Profilewww.mainelegion.org
PO Box 900Waterville, ME 04903-0900

(207) 873-3229

Siviq Scores

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

Liabilities / Assets

90th percentile

0.39x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.47x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Net Margin

37th percentile

-2.2%

Higher net margin than 37% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

96th percentile

$34,577

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2015

Asset Growth

52nd percentile

0.4%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

1.1%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$941,168

Up $3,922 (+0.4%) from 2014

Net Assets

Down

$577,053

Down $17,012 (-2.9%) from 2014

Liabilities

Up

$364,115

Up $20,934 (+6.1%) from 2014

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin37th percentile

Revenue

Up

$768,187

Up $8,234 (+1.1%) from 2014

Expenses

Up

$785,199

Up $63,585 (+8.8%) from 2014

Net Income

Down

-$17,012

Down $55,351 (-144%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $929,966Liabilities 2011: $357,776Net Assets 2011: $572,1902011Assets 2012: $907,977Liabilities 2012: $346,497Net Assets 2012: $561,4802012Assets 2013: $902,985Liabilities 2013: $347,259Net Assets 2013: $555,7262013Assets 2014: $937,246Liabilities 2014: $343,181Net Assets 2014: $594,0652014Assets 2015: $941,168Liabilities 2015: $364,115Net Assets 2015: $577,0532015Assets 2016: $995,802Liabilities 2016: $367,420Net Assets 2016: $628,3822016Assets 2017: $1,041,784Liabilities 2017: $370,923Net Assets 2017: $670,8612017Assets 2018: $993,074Liabilities 2018: $360,310Net Assets 2018: $632,7642018Assets 2019: $1,026,253Liabilities 2019: $338,686Net Assets 2019: $687,5672019Assets 2020: $1,135,218Liabilities 2020: $447,083Net Assets 2020: $688,1352020Assets 2021: $1,065,815Liabilities 2021: $386,587Net Assets 2021: $679,2282021Assets 2022: $1,213,827Liabilities 2022: $306,264Net Assets 2022: $907,5632022Assets 2023: $1,144,748Liabilities 2023: $299,382Net Assets 2023: $845,3662023Assets 2024: $2,036,222Liabilities 2024: $181,595Net Assets 2024: $1,854,6272024Assets 2025: $2,098,369Liabilities 2025: $208,243Net Assets 2025: $1,890,1262025

Highlighted filing

2015

Assets$941,168
Liabilities$364,115
Net Assets$577,053
Open 2015 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $783,0452011Expenses 2012: $737,6202012Revenue 2013: $717,240Expenses 2013: $722,994Net Income 2013: -$5,7542013Revenue 2014: $759,953Expenses 2014: $721,614Net Income 2014: $38,3392014Revenue 2015: $768,187Expenses 2015: $785,199Net Income 2015: -$17,0122015Revenue 2016: $784,286Expenses 2016: $732,957Net Income 2016: $51,3292016Revenue 2017: $863,487Expenses 2017: $825,008Net Income 2017: $38,4792017Revenue 2018: $822,568Expenses 2018: $860,666Net Income 2018: -$38,0982018Revenue 2019: $848,997Expenses 2019: $789,698Net Income 2019: $59,2992019Revenue 2020: $915,083Expenses 2020: $912,056Net Income 2020: $3,0272020Revenue 2021: $697,414Expenses 2021: $714,455Net Income 2021: -$17,0412021Revenue 2022: $1,044,669Expenses 2022: $816,246Net Income 2022: $228,4232022Revenue 2023: $887,494Expenses 2023: $951,605Net Income 2023: -$64,1112023Revenue 2024: $781,917Expenses 2024: $811,212Net Income 2024: -$29,2952024Revenue 2025: $596,954Expenses 2025: $646,740Net Income 2025: -$49,7862025

Highlighted filing

2015

Revenue$768,187
Expenses$785,199
Net Income-$17,012
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
May 29, 2015
Return Version
2014v5.0
Gross Receipts
$768,187
Mission and Program Overview

Mission

To represent past and present members of the armed forces and to provide various assistance and programs to veterans and families, and to conduct youth programs benefiting local communities.

Provide assistance to veterans

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$496,355$452,746▼ $43,609
Land, Buildings, and Equipment, Net$258,120$295,264▲ $37,144
Prepaid Expenses and Deferred Charges$179,175$168,927▼ $10,248
Accounts Receivable-$20,000-
Inventories for Sale or Use$3,596$4,231▲ $635
Total Assets$937,246$941,168▲ $3,922
Liabilities
Deferred Revenue$300,721$322,557▲ $21,836
Accounts Payable and Accrued Expenses$19,474$23,903▲ $4,429
Mortgage Notes Payable Secured by Investment Property$22,986$17,655▼ $5,331
Total Liabilities$343,181$364,115▲ $20,934
Net Assets / Fund Balance
Unrestricted Net Assets$520,695$504,414▼ $16,281
Temporarily Rstr Net Assets$37,174$36,443▼ $731
Permanently Rstr Net Assets$36,196$36,196→ $0
Total Net Assets Fund Balance$594,065$577,053▼ $17,012
Total Liabilities and Net Assets / Fund Balance$937,246$941,168▲ $3,922

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,329$10,152-
Land$50,135--
Equipment$29,800$134,630-
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paul L'HeureuxAdjutantFT$34,577$34,577
Amedeo LauriaService OfficerFT$33,800$33,800
Dean SheltonAssistant Service OfficerFT$19,989$19,989
David KernAssistant Service Officer-$2,538$2,538

Board Members and Trustees

NameTitle
Ronald Rainfrette1st Vice Commander
Peter Johnson2nd Vice Commander
Kirk ThurstonAmericanism Officer
Earl GrantChaplain
Richard GravesCommander
Tommy AdkinsFinance Officer
Ronald CaronHistorian
Scott ParadisJudge Advocate
John HargreavesNational Executive Committeeman
Brenda DearbornNational Executive Committeeman Alternate
Patricia ThurstonSergeant-at-Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$488,958
Program Service Revenue
$214,498
Investment Income
$2,452
Other Revenue
$62,279
All Other Contributions
$40,024
Change in Net Assets
$-17,012

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$518,288
Salaries, Compensation, and Employee Benefits$263,411
Grants and Similar Amounts Paid$3,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,481$41,766-$128,247
Current Officers, Directors, Trustees, and Key Employees$90,904--$90,904
All Other Expenses$51,962$5,902-$57,864
Occupancy$53,737$2,241-$55,978
Conferences and Meetings$24,866$2,711-$27,577
Other Employee Benefits$18,850$3,327-$22,177
Payroll Taxes$18,164$3,205-$21,369
Other Expenses$15,333$2,706-$18,039
Depreciation Depletion$14,442$2,549-$16,991
Office Expenses$9,049$1,597-$10,646
Fees for Services Accounting-$6,850-$6,850
Grants to Domestic Individuals$3,500--$3,500
Travel$2,764--$2,764
Interest$824$145-$969
Pension Plan Contributions$607$107-$714
Total Functional Expenses$710,034$75,165$0$785,199

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$785,199
Expenses per Audited Statements$784,176
Total Expenses per Audited Statements$784,176
Expenses Not Reported on Financial Statements$1,023
Other Expense Adjustments$1,023
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 11

“The Board of Directors recieve a copy of the tax return. The finance committee reviews the return and then the return is signed.”

Form 990, Part VI, Section C, line 19

“The American Legion provides its governing documents, conflict of interest policy and financial statements available for public inspection upon request by a third party.”

Filing and Contact Details

Filer

Filer Name
American Legion - Maine Department
EIN
01-0018930
Phone
2078733229
Address
PO Box 900, Waterville, ME 04903-0900

Signing Officer

Name
Paul L'Heureux
Title
Department Adjutant
Phone
2078733229
Signed
2015-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul L'Heureux
Formed
1919
Legal Domicile
Me
Voting Board Members
60
Independent Board Members
56
Employees
11
Volunteers
0

Preparer

Firm
Felch & Company LLC
Address
PO Box 906, Caribou, ME 04736
Preparer
Greg Dickinson
Phone
2074983176
Supplemental Narrative

Additional Explanations

Porm 990, Part XII, Line 2C

“The Organization has not changed it's policy as far as oversight of a committee regarding the annual audited financial statements.”

Financial Statement Notes

Part XII, Line 4B - Other Adjustments:

“Net loss from the Sons of American Legion (a subsidiary group) 1,023.”

Raw XML AppendixShowing 400 of 465 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt019474
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt023903
IRS990/AccountsReceivableGrp/EOYAmt020000
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide assistance to veterans
IRS990/AllOtherContributionsAmt040024
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05902
IRS990/AllOtherExpensesGrp/ProgramServicesAmt051962
IRS990/AllOtherExpensesGrp/TotalAmt057864
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Paul L'Heureux
IRS990/BooksInCareOfDetail/PhoneNum02078733229
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05 Verti Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Winslow
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004901
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0496355
IRS990/CashNonInterestBearingGrp/EOYAmt0452746
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt090904
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt090904
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02711
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt024866
IRS990/ConferencesMeetingsGrp/TotalAmt027577
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0488958
IRS990/CYGrantsAndSimilarPaidAmt03500
IRS990/CYInvestmentIncomeAmt02452
IRS990/CYOtherExpensesAmt0518288
IRS990/CYOtherRevenueAmt062279
IRS990/CYProgramServiceRevenueAmt0214498
IRS990/CYRevenuesLessExpensesAmt0-17012
IRS990/CYSalariesCompEmpBnftPaidAmt0263411
IRS990/CYTotalExpensesAmt0785199
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0768187
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0300721
IRS990/DeferredRevenueGrp/EOYAmt0322557
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02549
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014442
IRS990/DepreciationDepletionGrp/TotalAmt016991
IRS990/Desc0General Fund - Report all revenues, support, and functional expenses not specifically reported by another fund or program
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/ExpenseAmt0480827
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06850
IRS990/FeesForServicesAccountingGrp/TotalAmt06850
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt114.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt124.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd14X
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Graves
IRS990/Form990PartVIISectionAGrp/PersonNm1Ronald Rainfrette
IRS990/Form990PartVIISectionAGrp/PersonNm2Peter Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm3Paul L'Heureux
IRS990/Form990PartVIISectionAGrp/PersonNm4Ronald Caron
IRS990/Form990PartVIISectionAGrp/PersonNm5Earl Grant
IRS990/Form990PartVIISectionAGrp/PersonNm6Kirk Thurston
IRS990/Form990PartVIISectionAGrp/PersonNm7Patricia Thurston
IRS990/Form990PartVIISectionAGrp/PersonNm8Scott Paradis
IRS990/Form990PartVIISectionAGrp/PersonNm9Amedeo Lauria
IRS990/Form990PartVIISectionAGrp/PersonNm10Dean Shelton
IRS990/Form990PartVIISectionAGrp/PersonNm11Tommy Adkins
IRS990/Form990PartVIISectionAGrp/PersonNm12David Kern
IRS990/Form990PartVIISectionAGrp/PersonNm13John Hargreaves
IRS990/Form990PartVIISectionAGrp/PersonNm14Brenda Dearborn
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt334577
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt933800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1019989
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt122538
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt11st Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt22nd Vice Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt3Adjutant
IRS990/Form990PartVIISectionAGrp/TitleTxt4Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chaplain
IRS990/Form990PartVIISectionAGrp/TitleTxt6Americanism Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Sergeant-at-Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt8Judge Advocate
IRS990/Form990PartVIISectionAGrp/TitleTxt9Service Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Assistant Service Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt12Assistant Service Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt13National Executive Committeeman
IRS990/Form990PartVIISectionAGrp/TitleTxt14National Executive Committeeman Alternate
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt060
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0768187
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt056
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt0145
IRS990/InterestGrp/ProgramServicesAmt0824
IRS990/InterestGrp/TotalAmt0969
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03596
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04231
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02452
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02452
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0144782
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0258120
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0295264
IRS990/LandBldgEquipCostOrOtherBssAmt0440046
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0448934
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt022986
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt017655
IRS990/NetAssetsOrFundBalancesBOYAmt0594065
IRS990/NetAssetsOrFundBalancesEOYAmt0577053
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02241
IRS990/OccupancyGrp/ProgramServicesAmt053737
IRS990/OccupancyGrp/TotalAmt055978
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01597
IRS990/OfficeExpensesGrp/ProgramServicesAmt09049
IRS990/OfficeExpensesGrp/TotalAmt010646
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03327
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018850
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022177
IRS990/OtherExpensesGrp/Desc0National dues
IRS990/OtherExpensesGrp/Desc1Printing & Publications
IRS990/OtherExpensesGrp/Desc2Donations
IRS990/OtherExpensesGrp/Desc3Miscellaneous - General
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02059
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12706
IRS990/OtherExpensesGrp/ProgramServicesAmt0221292
IRS990/OtherExpensesGrp/ProgramServicesAmt163271
IRS990/OtherExpensesGrp/ProgramServicesAmt233988
IRS990/OtherExpensesGrp/ProgramServicesAmt315333
IRS990/OtherExpensesGrp/TotalAmt0221292
IRS990/OtherExpensesGrp/TotalAmt165330
IRS990/OtherExpensesGrp/TotalAmt233988
IRS990/OtherExpensesGrp/TotalAmt318039
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Reimbursement
IRS990/OtherRevenueMiscGrp/Desc1Affinity fund
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt021000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt111240
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111240
IRS990/OtherRevenueTotalAmt032240
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041766
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt086481
IRS990/OtherSalariesAndWagesGrp/TotalAmt0128247
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03205
IRS990/PayrollTaxesGrp/ProgramServicesAmt018164
IRS990/PayrollTaxesGrp/TotalAmt021369
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0107
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0607
IRS990/PensionPlanContributionsGrp/TotalAmt0714
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt036196
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt036196
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0179175
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0168927
IRS990/PrincipalOfficerNm0Paul L'Heureux
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Veterans assistance
IRS990/ProgramServiceRevenueGrp/Desc1Boys State tuition
IRS990/ProgramServiceRevenueGrp/Desc2Convention
IRS990/ProgramServiceRevenueGrp/Desc3Sweepstakes
IRS990/ProgramServiceRevenueGrp/Desc4Label sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt064500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt154825
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235770
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt331651
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt416604
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt064500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154825
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt331651
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416604
IRS990/ProgSrvcAccomActy2Grp/Desc0Veterans Affairs and Rehabilitation - Derives financial benefit from the label program and provides services to veterans from an office located at the VA hospital, Togus, Maine.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt085225
IRS990/ProgSrvcAccomActy3Grp/Desc0Boys State Program - Provides male delegates representing Maine high schools the opportunity to participate in a week- long program of learning about government.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt052932
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Convention - Reports the revenues and expenses from convention for Maine Department Legionnaires.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1The Maine Legionnaire
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Children, Youth, and Americanism
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Daniel E. Lambert Post No. 178
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt043926
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt130551
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt213113
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt33460
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0466602
IRS990/PYGrantsAndSimilarPaidAmt04500
IRS990/PYInvestmentIncomeAmt05500
IRS990/PYOtherExpensesAmt0508255
IRS990/PYOtherRevenueAmt069843
IRS990/PYProgramServiceRevenueAmt0218008
IRS990/PYRevenuesLessExpensesAmt038339
IRS990/PYSalariesCompEmpBnftPaidAmt0208859
IRS990/PYTotalExpensesAmt0721614
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0759953
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-17012
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt030039
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt030039
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0215329
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010152
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0225481
IRS990ScheduleD/EquipmentGrp/BookValueAmt029800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0134630
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0164430
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01023
IRS990ScheduleD/ExpensesSubtotalAmt0784176
IRS990ScheduleD/LandGrp/BookValueAmt050135
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt050135
IRS990ScheduleD/OtherExpensesNotIncludedAmt01023
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Net loss from the Sons of American Legion (a subsidiary group) 1,023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0295264
IRS990ScheduleD/TotalExpensesPerForm990Amt0785199
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt00
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0784176
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors recieve a copy of the tax return. The finance committee reviews the return and then the return is signed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The American Legion provides its governing documents, conflict of interest policy and financial statements available for public inspection upon request by a third party.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization has not changed it's policy as far as oversight of a committee regarding the annual audited financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Porm 990, Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt037174
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt036443
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0937246
IRS990/TotalAssetsEOYAmt0941168
IRS990/TotalAssetsGrp/BOYAmt0937246
IRS990/TotalAssetsGrp/EOYAmt0941168
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0488958
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075165
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0710034
IRS990/TotalFunctionalExpensesGrp/TotalAmt0785199
IRS990/TotalGrossUBIAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$941,168
Liabilities
$364,115
Net assets
$577,053
Revenue
$768,187
Expenses
$785,199
Net income
-$17,012
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.10$0.21$1.89$0.60$0.65$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.18$1.85$0.78$0.81$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.30$0.85$0.89$0.95$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.31$0.91$1.04$0.82$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.07$0.39$0.68$0.70$0.71$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.45$0.69$0.92$0.91$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.34$0.69$0.85$0.79$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.36$0.63$0.82$0.86$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.37$0.67$0.86$0.83$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.37$0.63$0.78$0.73$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.36$0.58$0.77$0.79$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.34$0.59$0.76$0.72$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.35$0.56$0.72$0.72$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.35$0.56$0.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.36$0.57$0.78