Civic Intelligence

American Legion Post 0197 Westbrook Memorial

990 • Fiscal year 2018 • EIN 01-6021275

Jul 01, 2017 to Jun 30, 2018 • Filed on Jul 30, 2018

Organization ProfileN/A
300 Conant StreetWestbrook, ME 04092

(207) 854-9044

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.00x

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Net Margin

18th percentile

-17%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

2018 filings • 501(c)19 • <$500k nonprofits • Source year 2018

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-6.0%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)19 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$94,117

Down $20,899 (-18%) from 2017

Net Assets

Down

$94,117

Down $20,899 (-18%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin18th percentile

Revenue

Down

$88,563

Down $5,670 (-6.0%) from 2017

Expenses

Up

$104,056

Up $16,916 (+19%) from 2017

Net Income

Down

-$15,493

Down $22,586 (-318%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$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

2018

Assets$94,117
Liabilities$0
Net Assets$94,117
Open 2018 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$88,563
Expenses$104,056
Net Income-$15,493
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jul 30, 2018
Return Version
2017v2.2
Gross Receipts
$488,523
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$115,016$94,117▼ $20,899
Land, Buildings, and Equipment, Net$81,663$76,271▼ $5,392
Cash and Non-Interest-Bearing Accounts$28,805$13,298▼ $15,507
Inventories for Sale or Use$4,247$4,247→ $0
Savings and Temporary Cash Investments$301$301→ $0
Total Assets$115,016$94,117▼ $20,899
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$115,016$94,117▼ $20,899
Total Liabilities and Net Assets / Fund Balance$115,016$94,117▼ $20,899

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,776$180,554-
Land$69,623--
Equipment$872$46-
Leasehold Improvements-$45,243-
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Steve Girard1st Vice President
Roy McPherson2nd Vice President
Ron JerseyAdjutant
Joseph WebsterCommander
Joseph KaneFinance Officer
Dana StaplesService Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,243
Program Service Revenue
$1,246
Investment Income
$0
Other Revenue
$82,074
Change in Net Assets
$-15,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,911
Salaries, Compensation, and Employee Benefits$38,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$36,669$1,932-$38,601
Other Salaries and Wages$35,285--$35,285
Insurance$8,447--$8,447
Depreciation Depletion$5,994$316-$6,310
Other Expenses$6,303--$6,303
Payroll Taxes$2,860--$2,860
Office Expenses$1,706$90-$1,796
Fees for Services Other$1,624--$1,624
All Other Expenses$1,355--$1,355
Fees for Services Accounting-$1,310-$1,310
Total Functional Expenses$100,408$3,648$0$104,056
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$370,537
Gaming Direct Expenses$360,398
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
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
Joseph Webster
Title
Commander
Phone
2078549044
Signed
2018-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Webster
Formed
1951
Legal Domicile
Me
Voting Board Members
322
Independent Board Members
322
Employees
7
Volunteers
8

Preparer

Firm
Larry L Campbell
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 Appendix366 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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IRS990/Form990PartVIISectionAGrp/TitleTxt21st Vice President
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IRS990/GrossRentsGrp/RealAmt07405
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IRS990/IRPDocumentCnt00
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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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0115016
IRS990/TotalAssetsEOYAmt094117
IRS990/TotalAssetsGrp/BOYAmt0115016
IRS990/TotalAssetsGrp/EOYAmt094117
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05243
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03648
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0100408
IRS990/TotalFunctionalExpensesGrp/TotalAmt0104056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt094117
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0100408
IRS990/TotalProgramServiceRevenueAmt01246
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt088563
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0115016
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt094117
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0322
IRS990/VotingMembersIndependentCnt0322
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph Webster
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commander
ReturnHeader/BusinessOfficerGrp/PhoneNum02078549044
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-30
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/FilingSecurityInformation/AtSubmissionCreationDeviceId06A2C76F429BE0A5924DBB1AE8535D5B168CE826B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06A2C76F429BE0A5924DBB1AE8535D5B168CE826B
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-09-17
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0172.101.19.190
ReturnHeader/FilingSecurityInformation/IPDt02018-09-17
ReturnHeader/FilingSecurityInformation/IPTm013:22:00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320308855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Larry L Campbell
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/PreparationDt02018-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Larry L Campbell
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-09-17T13:20:18-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$94,117
Liabilities
$0
Net assets
$94,117
Revenue
$88,563
Expenses
$104,056
Net income
-$15,493
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