American Legion Post 150

990EZ • Fiscal year 2014 • EIN 01-6016408

Jun 01, 2013 to May 31, 2014 • Filed on Oct 08, 2014

Organization Profile N/A

41 Elm StreetMechanic Fls, ME 04256

(207) 346-1478

Siviq Scores

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

0.03x

Higher debt load relative to assets than 73% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

-7.4%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

Higher top officer pay than 87% of similar nonprofits.

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

2014 filings • 501(c)19 • <$500k nonprofits • Source year 2014

-4.5%

Faster asset growth than 33% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

1.7%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)19 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets73rd percentile

Assets

Down

$168,724

Down $7,928 (-4.5%) from 2013

Net Assets

Down

$163,180

Down $5,650 (-3.3%) from 2013

Liabilities

Down

$5,544

Down $2,278 (-29%) from 2013

Revenue And Expenses

Liabilities / Revenue78th percentile Net Margin32nd percentile

Revenue

$76,614

Up $1,300 (+1.7%) from 2013

Expenses

Down

$82,264

Down $2,407 (-2.8%) from 2013

Net Income

-$5,650

Up $3,707 (+40%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

Highlighted filing

2014

Assets$168,724

Liabilities$5,544

Net Assets$163,180

Open 2014 Filing

Operations Trend

Revenue Growth54th percentile

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

Highlighted filing

2014

Revenue$76,614

Expenses$82,264

Net Income-$5,650

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jun 1, 2013 to May 31, 2014
Signed: Oct 8, 2014
Return Version: 2013v3.0
Gross Receipts: $116,723

Mission and Program Overview

Mission

To provide charitable & benevolent disbursements & other acts of fraternity contr. Were made to various worthwhile org to homes for the needy as well as awarding scholarships.

Program Services

Description	Grants	Expenses
TO PROVIDE CHARITABLE & BENEVOLENT DISBURSEMENTS & OTHER ACTS OF FRATERNITY CONTR. WERE MADE TO VARIOUS WORTHWHILE ORG TO HOMES FOR THE NEEDY AS WELL AS AWARDING SCHOLARSHIPS.	$0	$82,259

Compensation and Service Providers

Top Officer Pay87th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MIKE DOWNING	Commander	-	$0	-	-
GARY PURINGTON	1st Vice Commander	-	$0	-	-
KENNETH RUSSELL	Adjutant	-	$0	-	-
JAMES RUSSELL	Finance Officer	-	$0	-	-
BOB GODDARD	Sgt Of Arms	-	$0	-	-

Filing and Contact Details

Filer

EIN: 01-6016408
Phone: 2073461478

Signing Officer

Name: Jim Russell
Title: Treasurer
Phone: 2073461478
Signed: 2014-10-08
Discuss with paid preparer: Yes

Preparer

Preparer: George a Roberge CPA
Phone: 2077860328

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Rental Income

“Kind and location of property: banquet hall rental. Amount: 2155.”

Form 990-ez, Part I, Line 7 - Sales of Inventory

“Income: gross receipts: 113232. Returns and allowances: 0. Less cost of goods sold: 40109. Gross profit: 73123. Cost of goods sold: inventory at beginning of year: 4670. Merchandise purchased: 38999. Cost of labor: 0. Materials and supplies: 0. Other costs: 0. Inventory at end of year: 3560. Cost of goods sold: 40109.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest income. Amount: 89.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 7814. Description: other expenses. Amount: 22281. Total to form 990-ez, line 14: 30095.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: telephone. Amount: 507. Description: insurance. Amount: 2071. Description: taxes & licenses. Amount: 9307. Description: supplies. Amount: 495. Description: donations. Amount: 50. Description: workers compensation insurance. Amount: 268. Description: miscellaneous. Amount: 11421. Description: advertising. Amount: 305. Description: allocated rental expenses. Amount: 2664. Total to form 990-ez, line 16: 27088.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: inventory. Beg. Of year amount: 4670. End of year amount: 3560.”

Raw XML Appendix139 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1	0	JIM RUSSELL
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	2073459587
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	41 ELM ST
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	MECHANIC FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	04256
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	36893
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	37889
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	141
IRS990EZ/CostOfGoodsSoldAmt	0	40109
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-5650
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	1135
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	176652
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	168724
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	73123
IRS990EZ/GrossReceiptsAmt	0	116723
IRS990EZ/GrossSalesOfInventoryAmt	0	113232
IRS990EZ/GroupExemptionNum	0	0925
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	2155
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	135089
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	127275
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MembershipDuesAmt	0	1106
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	168830
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	163180
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	168830
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	163180
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	30095
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	4.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MIKE DOWNING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	GARY PURINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	KENNETH RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	JAMES RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	BOB GODDARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	1ST VICE COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	ADJUTANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	FINANCE OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	SGT OF ARMS
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	4670
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	3560
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	27088
IRS990EZ/OtherRevenueTotalAmt	0	89
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE CHARITABLE & BENEVOLENT DISBURSEMENTS & OTHER ACTS OF FRATERNITY CONTR. WERE MADE TO VARIOUS WORTHWHILE ORG TO HOMES FOR THE NEEDY AS WELL AS AWARDING SCHOLARSHIPS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO PROVIDE CHARITABLE & BENEVOLENT DISBURSEMENTS & OTHER ACTS OF FRATERNITY CONTR. WERE MADE TO VARIOUS WORTHWHILE ORG TO HOMES FOR THE NEEDY AS WELL AS AWARDING SCHOLARSHIPS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	82259
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	23946
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	ME
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	7822
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	5544
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	82264
IRS990EZ/TotalProgramServiceExpensesAmt	0	82259
IRS990EZ/TotalRevenueAmt	0	76614
IRS990EZ/TypeOfOrganizationOtherDesc	0	AUXILIARY
IRS990EZ/TypeOfOrganizationOtherInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	KIND AND LOCATION OF PROPERTY: BANQUET HALL RENTAL. AMOUNT: 2155.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	INCOME: GROSS RECEIPTS: 113232. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 40109. GROSS PROFIT: 73123. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 4670. MERCHANDISE PURCHASED: 38999. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 3560. COST OF GOODS SOLD: 40109.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: INTEREST INCOME. AMOUNT: 89.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: DEPRECIATION. AMOUNT: 7814. DESCRIPTION: OTHER EXPENSES. AMOUNT: 22281. TOTAL TO FORM 990-EZ, LINE 14: 30095.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	DESCRIPTION: TELEPHONE. AMOUNT: 507. DESCRIPTION: INSURANCE. AMOUNT: 2071. DESCRIPTION: TAXES & LICENSES. AMOUNT: 9307. DESCRIPTION: SUPPLIES. AMOUNT: 495. DESCRIPTION: DONATIONS. AMOUNT: 50. DESCRIPTION: WORKERS COMPENSATION INSURANCE. AMOUNT: 268. DESCRIPTION: MISCELLANEOUS. AMOUNT: 11421. DESCRIPTION: ADVERTISING. AMOUNT: 305. DESCRIPTION: ALLOCATED RENTAL EXPENSES. AMOUNT: 2664. TOTAL TO FORM 990-EZ, LINE 16: 27088.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 4670. END OF YEAR AMOUNT: 3560.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JIM RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	2073461478
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	AMERICAN LEGION POST 150
ReturnHeader/Filer/BusinessNameControlTxt	0	AMER
ReturnHeader/Filer/EIN	0	016016408
ReturnHeader/Filer/PhoneNum	0	2073461478
ReturnHeader/Filer/USAddress/AddressLine1	0	41 ELM STREET
ReturnHeader/Filer/USAddress/City	0	MECHANIC FALLS
ReturnHeader/Filer/USAddress/State	0	ME
ReturnHeader/Filer/USAddress/ZIPCode	0	04256
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	010448675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	OUELLETTE & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	1111 LISBON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	LEWISTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	04240
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2077860328
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2014-10-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	GEORGE A ROBERGE CPA
ReturnHeader/ReturnTs	0	2014-10-09T11:48:03-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-06-01
ReturnHeader/TaxPeriodEndDt	0	2014-05-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $168,724
Liabilities: $5,544
Net assets: $163,180
Revenue: $76,614
Expenses: $82,264
Net income: -$5,650

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$1.04	$0.00	$1.04	$0.99	$0.97	$0.02
2024Detailed filing. Detailed filing data is available for this year.	$1.01	$0.00	$1.01	$0.74	$0.81	$0.07
2023Detailed filing. Detailed filing data is available for this year.	$1.08	$0.00	$1.08	$0.78	$0.73	$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.04	$0.00	$1.04	$0.72	$0.81	$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.13	$0.00	$1.13	$0.63	$0.55	$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.05	$0.00	$1.05	$0.72	$0.81	$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.14	$0.00	$1.14	$0.73	$0.91	$0.18
2018Detailed filing. Detailed filing data is available for this year.	$1.33	$0.00	$1.33	$0.85	$0.88	$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.36	$0.00	$1.36	$0.76	$0.95	$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.55	$0.00	$1.55	$0.89	$0.91	$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.60	$0.03	$1.57	$0.77	$0.83	$0.06
2014Detailed filing. Detailed filing data is available for this year.	$1.69	$0.06	$1.63	$0.77	$0.82	$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.77	$0.08	$1.69	$0.75	$0.85	$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.89	$0.10	$1.78		$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.90	$0.05	$1.85		$1.07