Civic Intelligence

American Legion Post 197

EIN 01-6021275 • 501(c)19 • Westbrook, ME

Profile

Raise funds fo community service

300 Conant StreetWestbrook, ME 04092
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

57th percentile

0.00x

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

501(c)19 • <$500k nonprofits • Source year 2022

Net Margin

29th percentile

-9.6%

Higher net margin than 29% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2022

Asset Growth

26th percentile

-8.1%

Faster asset growth than 26% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-20%

Faster revenue growth than 25% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$147,621

Down $12,992 (-8.1%) from 2021

Liabilities

Down

$0

Down $7,363 (-100%) from 2021

Net Assets

Down

$147,621

Down $5,629 (-3.7%) from 2021

Operations
Liabilities / Revenue57th percentileNet Margin29th percentile

Revenue

Down

$141,258

Down $35,968 (-20%) from 2021

Expenses

Up

$154,869

Up $37,629 (+32%) from 2021

Net Income

Down

-$13,611

Down $73,597 (-123%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $247,271Liabilities 2011: $0Net Assets 2011: $247,2712011Assets 2012: $249,675Liabilities 2012: $0Net Assets 2012: $249,6752012Assets 2013: $219,633Liabilities 2013: $0Net Assets 2013: $219,6332013Assets 2014: $179,663Liabilities 2014: $0Net Assets 2014: $179,6632014Assets 2015: $117,388Liabilities 2015: $0Net Assets 2015: $117,3882015Assets 2016: $103,179Liabilities 2016: $0Net Assets 2016: $103,1792016Assets 2017: $115,016Liabilities 2017: $0Net Assets 2017: $115,0162017Assets 2018: $94,117Liabilities 2018: $0Net Assets 2018: $94,1172018Assets 2019: $96,296Liabilities 2019: $0Net Assets 2019: $96,2962019Assets 2020: $117,464Liabilities 2020: $24,200Net Assets 2020: $93,2642020Assets 2021: $160,613Liabilities 2021: $7,363Net Assets 2021: $153,2502021Assets 2022: $147,621Liabilities 2022: $0Net Assets 2022: $147,6212022

Highlighted filing

2022

Assets$147,621
Liabilities$0
Net Assets$147,621
Open 2022 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KExpenses 2011: $168,6392011Expenses 2012: $168,8202012Revenue 2013: $149,102Expenses 2013: $184,724Net Income 2013: -$35,6222013Revenue 2014: $128,818Expenses 2014: $173,844Net Income 2014: -$45,0262014Revenue 2015: $109,866Expenses 2015: $162,784Net Income 2015: -$52,9182015Revenue 2016: $89,251Expenses 2016: $102,236Net Income 2016: -$12,9852016Revenue 2017: $94,233Expenses 2017: $87,140Net Income 2017: $7,0932017Revenue 2018: $88,563Expenses 2018: $104,056Net Income 2018: -$15,4932018Revenue 2019: $101,241Expenses 2019: $100,738Net Income 2019: $5032019Revenue 2020: $94,215Expenses 2020: $93,702Net Income 2020: $5132020Revenue 2021: $177,226Expenses 2021: $117,240Net Income 2021: $59,9862021Revenue 2022: $141,258Expenses 2022: $154,869Net Income 2022: -$13,6112022

Highlighted filing

2022

Revenue$141,258
Expenses$154,869
Net Income-$13,611
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$147,621
Liabilities
$0
Net assets
$147,621
Revenue
$141,258
Expenses
$154,869
Net income
-$13,611
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.00$1.48$1.41$1.55$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.61$0.07$1.53$1.77$1.17$0.60
2020Summary only. Only limited summary data is available for this year.$1.17$0.24$0.93$0.94$0.94$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.01$1.01$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.89$1.04$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.94$0.87$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.89$1.02$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.00$1.17$1.10$1.63$0.53
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$1.29$1.74$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.00$2.20$1.49$1.85$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.00$2.50$1.69
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.00$2.47$1.69
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 27, 2022
Return Version
2020v4.1
Gross Receipts
$285,059
Mission and Program Overview

Mission

Raise funds for community service

Raise funds fo community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$93,264$153,250▲ $59,986
Cash and Non-Interest-Bearing Accounts$42,906$79,031▲ $36,125
Land, Buildings, and Equipment, Net$70,311$77,335▲ $7,024
Inventories for Sale or Use$4,247$4,247→ $0
Total Assets$117,464$160,613▲ $43,149
Liabilities
Unsecured Notes Loans Payable$24,200$7,363▼ $16,837
Total Liabilities$24,200$7,363▼ $16,837
Net Assets / Fund Balance
Total Net Assets Fund Balance$93,264$153,250▲ $59,986
Total Liabilities and Net Assets / Fund Balance$117,464$160,613▲ $43,149

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$186,330-
Land$69,623--
Equipment$7,712$606-
Leasehold Improvements-$45,243-
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Haze McDougal1st Vice President
Robert Smith2nd Vice President
Ron JerseyAdjutant
Steve GirardCommander
Joseph KaneFinance Officer
Rod AndersonHistorian
Mike LarriveeSargent at Arms
Dana StaplesService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,296
Program Service Revenue
$3,049
Investment Income
$1
Other Revenue
$171,880
Change in Net Assets
$59,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,976
Salaries, Compensation, and Employee Benefits$54,749
Grants and Similar Amounts Paid$515
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,373--$43,373
Occupancy$38,875$2,046-$40,921
Payroll Taxes$11,376--$11,376
Insurance$6,210$327-$6,537
Office Expenses$3,077$162-$3,239
All Other Expenses$2,706--$2,706
Fees for Services Other$2,631--$2,631
Grants to Domestic Individuals$515--$515
Fees for Services Legal$468--$468
Depreciation Depletion$376--$376
Other Expenses$300--$300
Conferences and Meetings$120--$120
Total Functional Expenses$114,705$2,535$0$117,240
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$105,073
Gaming Direct Expenses$25,100
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
Backup withholding compliance
Yes
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

“there are 322 members who elect the governing body”

Member election for additional members Part VI line 7A

“The members elect the governing body who perform the operational duties of the Organization”

Governing body decisions Part VI line 7B

“The members of the Organization elect the governing body who operates the day to day operations of the Organization”

Form 990 governing body review Part VI line 11

“The Form 990 will be presented to the general membership at a regularly schedule business meeting”

Conflict of interest policy compliance Part VI line 12C

“The Organization does not have a conflict of interest policy”

Governing documents etc available to public Part VI line 19

“The Form 990 is made available to the public if and when they come to the Organizations office for inspection of the document”

Filing and Contact Details

Filer

Filer Name
American Legion Post 197
EIN
01-6021275
Address
300 Conant Street, Westbrook, ME 04092

Signing Officer

Name
Ear Grant
Title
Commander
Phone
2078549044
Signed
2022-12-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Girard
Formed
1951
Legal Domicile
Me
Voting Board Members
443
Independent Board Members
443
Employees
7

Preparer

Firm
Larry L Campbell CPA
Address
134 Main Street Suite 7, Lewiston, ME 04240
Preparer
Larry L Campbell
Phone
2077832589
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“The American Legion Pot 197 Officers conferred with the finance officer and all agreed that petty cash fund reported on the June 30, 2017 balance sheet was incorrect. In fact the Post does not have a petty cash fund.”

Raw XML Appendix388 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
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/AllOtherExpensesGrp/TotalAmt02706
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IRS990/BooksInCareOfDetail/PersonNm0Joseph Webster
IRS990/BooksInCareOfDetail/PhoneNum02078549044
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 Conant Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Westbrook
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004092
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt042906
IRS990/CashNonInterestBearingGrp/EOYAmt079031
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0120
IRS990/ConferencesMeetingsGrp/TotalAmt0120
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt0120
IRS990/CostOfGoodsSoldAmt082733
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02296
IRS990/CYGrantsAndSimilarPaidAmt0515
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt061976
IRS990/CYOtherRevenueAmt0171880
IRS990/CYProgramServiceRevenueAmt03049
IRS990/CYRevenuesLessExpensesAmt059986
IRS990/CYSalariesCompEmpBnftPaidAmt054749
IRS990/CYTotalExpensesAmt0117240
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0177226
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0376
IRS990/DepreciationDepletionGrp/TotalAmt0376
IRS990/Desc0To unite comradship for mutual benefit, protection, improvement, social enjoyment and association among its members. To promote and raise funds to enhance the community and the families in the community.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0114705
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0468
IRS990/FeesForServicesLegalGrp/TotalAmt0468
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02631
IRS990/FeesForServicesOtherGrp/TotalAmt02631
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
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/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Joseph Kane
IRS990/Form990PartVIISectionAGrp/PersonNm1Dana Staples
IRS990/Form990PartVIISectionAGrp/PersonNm2Rod Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm3Mike Larrivee
IRS990/Form990PartVIISectionAGrp/PersonNm4Ron Jersey
IRS990/Form990PartVIISectionAGrp/PersonNm5Steve Girard
IRS990/Form990PartVIISectionAGrp/PersonNm6Robert Smith
IRS990/Form990PartVIISectionAGrp/PersonNm7Haze McDougal
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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/TitleTxt0Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Service Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt3Sargent at Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt4Adjutant
IRS990/Form990PartVIISectionAGrp/TitleTxt5Commander
IRS990/Form990PartVIISectionAGrp/TitleTxt62nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt71st Vice President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01951
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt0120
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt025100
IRS990/GamingGrossIncomeAmt0105073
IRS990/GoverningBodyVotingMembersCnt0443
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0515
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0515
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0285059
IRS990/GrossRentsGrp/RealAmt02573
IRS990/GrossSalesOfInventoryAmt0144444
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0443
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0327
IRS990/InsuranceGrp/ProgramServicesAmt06210
IRS990/InsuranceGrp/TotalAmt06537
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04247
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04247
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt0232179
IRS990/LandBldgEquipBasisNetGrp/BOYAmt070311
IRS990/LandBldgEquipBasisNetGrp/EOYAmt077335
IRS990/LandBldgEquipCostOrOtherBssAmt0309514
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02176
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Raise funds fo community service
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt093264
IRS990/NetAssetsOrFundBalancesEOYAmt0153250
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt079973
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt061711
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02573
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02573
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02046
IRS990/OccupancyGrp/ProgramServicesAmt038875
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0162
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Bank Service Charges
IRS990/OtherExpensesGrp/Desc1Fees and Dues
IRS990/OtherExpensesGrp/Desc2Program Services
IRS990/OtherExpensesGrp/Desc3Donations
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IRS990/OtherExpensesGrp/ProgramServicesAmt1484
IRS990/OtherExpensesGrp/ProgramServicesAmt23847
IRS990/OtherExpensesGrp/ProgramServicesAmt3300
IRS990/OtherExpensesGrp/TotalAmt0347
IRS990/OtherExpensesGrp/TotalAmt1484
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Benefit Income
IRS990/OtherRevenueMiscGrp/Desc1Atm Fees Collected
IRS990/OtherRevenueMiscGrp/Desc2PPP LOAN FORGIVENESS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0477
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12946
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IRS990/OtherRevenueTotalAmt027623
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt043373
IRS990/OtherSalariesAndWagesGrp/TotalAmt043373
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt011376
IRS990/PayrollTaxesGrp/TotalAmt011376
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Steve Girard
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Donations
IRS990/ProgramServiceRevenueGrp/Desc1Jukebox
IRS990/ProgramServiceRevenueGrp/Desc2Miscellaneous Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22469
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22469
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt092
IRS990/PYRevenuesLessExpensesAmt0-92
IRS990/PYTotalExpensesAmt092
IRS990/ReconcilationRevenueExpnssAmt059986
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02573
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0182293
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt093264
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0153250
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0186330
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0186330
IRS990ScheduleD/EquipmentGrp/BookValueAmt07712
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0606
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt08318
IRS990ScheduleD/LandGrp/BookValueAmt069623
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt069623
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt045243
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt045243
IRS990ScheduleD/TotalBookValueLandBuildingsAmt077335
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt025100
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0105073
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0105073
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt079973
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt025100
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt025100
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Joseph Webster
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0300 Conant Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Westbrook
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ME
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd004092
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0there are 322 members who elect the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members elect the governing body who perform the operational duties of the Organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members of the Organization elect the governing body who operates the day to day operations of the Organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 will be presented to the general membership at a regularly schedule business meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization does not have a conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Form 990 is made available to the public if and when they come to the Organizations office for inspection of the document
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The American Legion Pot 197 Officers conferred with the finance officer and all agreed that petty cash fund reported on the June 30, 2017 balance sheet was incorrect. In fact the Post does not have a petty cash fund.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0117464
IRS990/TotalAssetsEOYAmt0160613
IRS990/TotalAssetsGrp/BOYAmt0117464
IRS990/TotalAssetsGrp/EOYAmt0160613
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02296
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02535
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0114705
IRS990/TotalFunctionalExpensesGrp/TotalAmt0117240
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024200
IRS990/TotalLiabilitiesEOYAmt07363
IRS990/TotalLiabilitiesGrp/BOYAmt024200
IRS990/TotalLiabilitiesGrp/EOYAmt07363
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt093264
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153250
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0114705
IRS990/TotalProgramServiceRevenueAmt03049
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0174930
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0177226
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0160613
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt024200
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07363
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0443
IRS990/VotingMembersIndependentCnt0443
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ear Grant
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum02078549044
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-12-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Legion Post 197
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0016021275
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 Conant Street
ReturnHeader/Filer/USAddress/CityNm0Westbrook
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004092
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320308855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Larry L Campbell CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0134 Main Street Suite 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004240
ReturnHeader/PreparerPersonGrp/PhoneNum02077832589
ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry L Campbell
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-01-04T11:53:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Ear
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Grant
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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